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NEWS

NEWS

2019.09.12

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避免消费税中易疏忽性的错误

由于今年10月份开始消费税率上提到10%的原因,按目前状况,因税务调查而追加税金的风险会高度增加。我们来确认一下初步的纳税相关知识。

首先

消费税由5%提高到8%之后,按最初对法人税务调查的实际业绩,消费税的追加税金好像是增加了25%。 针对消费税的基本纳税相关规定中,容易出错的地方,有必要再重新认识一下。

土地的出售价格「非课税」

消费税与法人税和所得税不同,不是对收入进行纳税,而是对关于发生资产或服务等相关业务交易时进行纳税的一种税制,具体规定也比较多。 由于对这些具体规定的错误认识, 可以看出,在税务调查时被指出的实例有很多。 土地出售时其出售价格本应该属于「非课税销售额」,却被误认「课税销售额」,这次我们针对这个实例来介绍一下。

「出售房屋要课税,出售土地非课税」这对一个税务专家来说,是最基本的知识啦。 但对于一个企业会计担当来说是很容易忽略的一点。

特别是对于不是主营房地产的企业者,因经营情况要出售公司或工厂用地时,偶尔发生的这样土地出售转让,出现错误更明显。 又不是房地产行业,关于出售土地的交易几年或几十年才可能会发生一次, 会计担当一不留神就很容易忽略土地出售时,消费税非课税这一点。

另外,土地和房屋同时出售时也是一样。 以固定资产税的评估价格为基准,土地和房屋本来必须要分开来处理的,但据说在税务调查时被指出,错把土地和房屋混在一起作为课税销售额来申报的案例实属不少。

课税销售额的错误,直接影响到纳税金额

通常,出售土地的价格往往都是高达数千万或数亿日元。

年销售额5千万的公司,转让出售1亿日元的土地时,课税销售额所占比例降低到了33%(5千万日元/1亿5千万日元)。

这种情况下,课税销售额比例几乎或接近100%的通常结算年度,跟进项税额扣除的方法有着很大关联。 也就是说,课税销售额比例的核算错误,将直接影响的纳税金额的误差。

如果在计算课税销售额比例时,误把土地出售价格按课税销售额进行计算的话,课税销售额比例 将会比正常的要高出(按上面的实例,课税销售额比例为100%),结果会影响到扣除进项税额过于庞大, 就成为申报不充分附加税的对象。

课税销售额比例
=课税资产出售等(課税销售额) / 资产销售等
(課税销售额 + 非课税销售额)

在会计处理系统里,有「课税」「非课税」「对象外」等选项时,除了对于上面这样知识的共有,还要对不规范的交易如同高举起旗帜让它脱颖而出是件很重要的事情。

有关出售土地时相关消费税事项的商谈,欢迎到我们事务所来咨询。

一起来了解一下在留资格

雇用外国人时,对在留资格的理解是必不可缺的。关于雇佣外国人时所必须的在留资格,来做一下总结。

首先

雇佣外国人时,对在留资格,在留卡以及签证等一些词汇的含义必须有所了解。

29种在留资格

在留资格,不只局限于特定的就业资格,被认可的就业资格有多种多样。 平成31年4月追加了「特定技能」这一资格,到今日目前为止共有29种在留资格。 其中,在企业接受就业的「技术・人文知识・国际业务」和「技能实习」占据绝对性的大多数。

●被认可就业的在留资格
「外交」、「公用」、「教授」、「艺术」、「宗教」、「报道」
「高度专门(1号、2号)」、「经营・管理」、「介护」
「法律・会计业务」、「医疗」、「研究」、「教育」、「兴行」
「技术・人文知识・国际业务」、「企业内转勤」
「技能」、「技能实习」、「特定技能」
●原则上不被认可就业的在留资格
「文化活动」、「短期滞在」、「留学」、「研修」「家族滞在」
●具有身份性的资格(活动无限制)
「永住者」、「日本人的配偶等」
「永住者的配偶等」、「定住者」
●其他 「特定活动」

所谓在留卡

在留卡,是针对中长期(3个月以上)在日逗留的外国人所签发的。 因此,对持有「短期滞在」,或3个月以下滞在的外国人不予以签发在留卡。

被取而代之的是,在护照上会被印有在留资格的证明。

持有在留卡的是中长期滞在者,护照上印有在留资格证明的是短期滞在者。 两项证明中哪一种都没有的,被定为非法滞在。

那么,「签证」和「在留资格」有什么不同之处呢 ?「签证」,是外国人要来日本时所必须持有的,由海外日本大使馆或领事馆提交的类似推荐书的文件。 以用来证明这个人没有问题,可以入日本国。

另一方面「在留资格」,是外国人在日本滞在期间,做一些什么活动所必须的许可证。 也就是说,在留资格和签证是完全的不同的两个证明文件。 经常会听到「就业签证」这个词,正确的说应该是「能就业的在留资格」。 也不要误认为,在留资格和签证是没有直接关系的哦。

  签证 在留资格
管辖 外务省 法务省
目的 护照期限的「确认」和、进入日本没有问题的「推荐」 外国人进入日本,对在留期间可以从事一些活动等,法律上会有明了规定
证明以获得的文件 护照上会贴有条文 在留卡,护照上贴有在留证明

在北方领土上,不用缴纳消费税?

在日本主张拥有领土权的北方领土各个岛上,进行商品买卖时,要不要缴纳消费税呢 ?

首先

理所当然,在美国进行商品买卖肯定不用缴纳日本的消费税。 现在北方领土是日本和俄罗斯同时拥有持有全。 那么在北方领土上进行商品买卖交易时,消费税处理到底如何呢? 我们做一下脑力训练吧。

「国内」都有哪里,属于消费税课税对象呢?

满足下面四个条件的交易活动,便是消费税课税对象。

● 交易是在日本国内进行的
● 企业者是作为企业经营事业而进行的交易
● 以盈利为目的 的等价交换
● 资产的出售,租赁,其他服务性的业务提供

如上面所诉,要成为消费税课税对象的条件中有这样一条「交易是在日本国内进行的」。 在美国内进行商品交易活动,因为不满足这一条件,所以不必缴纳日本消费税。 那么,在日本国内这一条具体指从哪里到哪里呢 ?

关于「国内」的具体定义,在消费税法第2条第1项第1号里有「此法律实施地」这一规定。

对这句话意思的理解,感觉稍有一点难。 所谓法律实施地是指,日本国持有立法,司法,行政三大特权的地方。 也就是说,拥有「施政权利」的领土范围。

但是,在日本政府立场上,并没有明确对北方领土没有实施政权这一事实。

既然这样,因现状还没有施政权,所以北方领土在消费税法上不属于「国内」范围。

也就意味着,在北方领土上的商品交易,可以认为是在国外的交易活动,不属于日本消费税课税对象范围。

例如,遗产税法里的遗产税法施行令附则第2项,有下面这样明确规定,北方领土不属于遗产税法实施领域范围。

【遗产税法施行令附则第2项】
法附则第2项里规定不受法的实施地区领域有,当分的间,歯舞群島,色丹島,国後島以及択捉島。

关于北方领土的各个岛屿,消费税法里虽没有像遗产税法那样有明确规定,但就法律条文来解释,可以认为不属于「国内」范围。

像上面这样的例子,一般认为在北方领土上进行商品交易是不会有的,但对某个交易来说是否满足「消费税课税的4个条件」做出判断时,我认为掌握了这个知识会很好处吧。

特别是跟海外有相关业务往来的企业,要确认消费税是否课税时,欢迎随时到我们事务所来咨询。

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  • Russell Bedford
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