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2019.09.27

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关于有助于工作方法改革的折旧资产特例

国家所倡导的,关于在工作方法改革上起一定作用的折旧资产,有特殊适用法则。 针对特殊适用对象,我们来一起看一下吧。

首先

具体什么样的资产,是在有助于工作方法改革的折旧资产呢!我们来一起看一下日本国税厅公开公布的疑问解答实例。

公开公布的具体资产

作为有助于工作方法改革促进的折旧资产,国税厅公开公布的疑问解答实例,列举如下。

【①建筑物附属设备的例子】
安置在直接提供生产活动的工场,店铺,施工现场等设备(食堂,休息室,更衣室,衣物储藏室,浴室,午睡间,卫生间等)与其相关的建筑物附属设备(电气设备,排水设施,冷暖设备,移动式样板间隔房等)

【②器具以及备品的例子】
为在工场,店铺,施工现场等为了生产活动所购入,并直接提供用于生产活动的器具备品(远程操控办公电脑等),软件设备(视频会议系统,考勤管理系统等)

只要跟工场是一个整体的,福利设施也可

虽然生产等设备中,包含工场,店铺等「建筑物」,但实际上成为中小企业经营强化税制对象的,构成生产等设备的折旧资产,其种类只局限于机械装置,工具,器具备品,建筑物附属设备,软件设备。

工场等直接提供生产活动设备中的食堂,单独个体不属于生产等设备,被规范在福利设施里面,这种情况下,安装福利设施的建筑附属设备,是否属于「构成生产等设备折旧资产」产生了疑问。

疑问解答实例中,①建筑物附属设备,是指安装在工场等直接提供生产活动建筑物内部,「跟建筑物作为一个来整体运行」,基于这一点,此建筑物附属设备就属于构成生产等设备折旧资产。

例如,在现有工场后面作为福利设施设置一个员工食堂,里面配置的电气设备和排水装置等建筑物附属设备,可以判断属于构成生产等设备折旧资产。

定位一下关于生产活动的器具备品

下面,关于②,在法则通知里面「办公用器具备品」是被除外的,那被列举的器具备品就是构成生产等设备折旧资产的对象吗,产生了疑问。

疑问解答实例中,这些 「为在生产等设备的建筑物里进行生产活动所置入,并直接用于提供生产活动」 基于这一点,各个器具备品就属于构成生产设备折旧资产。

关于有助于工作方法改革的折旧资产相关问题,欢迎到我们事务所来咨询。

健身房里适用的消费税率

近几年,随着健康意识的提高,展现在眼前的是很多24小时营业的健身房。 关于健身房里消费税率的适用,来一起看一下。

首先

健身房当然是锻炼身体的地方,有的健身房里面带有食品饮料的贩卖。10月1日以后,关于健身房里适用的消费税率,来一起探讨一下。

在卖店旁边的桌子,椅子上就餐要注意

在健身房等运动设施的接待处或卖店,会有蛋白质等饮料食品的贩卖。另外,除自动贩卖机的饮品以外,最近还有好多店铺里设置氢水机服务器,每个月只要付一定金额,便可以随便喝。

在消费税轻减税率制度里,「饮料食品的贩卖」虽属于轻减税率的适用对象范围,但「提供膳食(通常说的店内就餐)」,就不属于轻减税率适用对象。

所谓「提供膳食」是指在有餐饮设备的地方,提供饮料食品等饮食服务。「餐饮设备」是指,跟规模目的无关,顾客进行餐饮时所用的桌子,椅子等设备。

因此,「饮料食品贩卖」和「提供餐饮服务」中的无论那一种经营企业者,贩卖时都要跟顾客确认一下「带走用」还是「店内用」,这关系到如何决策所适用的消费税率。

在哪里就餐的确认

我想,在健身房里面会配置各种各样的桌子,椅子。 比如,休息空间或卖店旁边所配置的桌子,椅子,都属于「餐饮设备」范围里的。 在店内贩卖饮料食品时,要向顾客确认一下,是否在店内所配置的桌子,椅子上用膳,用来判断所适用的消费税率。

与此相反,在健身设备空间里的长椅,属于饮食目的之外的健身器材设备。

例如,即使设有在长椅上可以饮食的菜单等,除非把这个空间特定化允许饮食之外,都不能说是「餐饮设备」。 因此,对顾客没有必要确认是否在上椅上用膳,即使顾客在那里用膳也适用轻减税率。

另外,在训练机器或桑拿房的椅子上,通常很明显是不可以饮食的地方,自然就不属于「餐饮设备」。没有必要跟顾客进行确认,即使顾客在那里用膳也适用轻减税率。

自动贩卖机等适用轻减税率

另外,设施内部配置的由自动贩卖机或氢水机服务器等饮料用品的贩卖,不属于提供餐饮行业的服务,单单只是饮料的贩卖,所以即使顾客在自动贩卖机或氢税机服务器旁边配有桌子,椅子上进行饮食,也适用于轻减税率。

实际上经常去健身房的各位,10月1日以后适用那个消费税率了,可以格外注意观察一下。光是想象就感觉得到消费税的轻减税率制度复杂性,但马上就导入实施,已经迫在眉睫。

对消费税率轻减税率制度有社么疑问,欢迎到我们事务所来咨询。

乐器,不能折旧?

前几日有报道,税务调查时被指出,世界闻名的乐器不属于折旧资产。我们来看看这份报道。

首先

乐器和美术品,在一定情况下,是不被认可将其折旧的。 具体什么样的情况下呢!

小提琴折旧费被否认

咖喱coco一番屋的创业者的资产管理公司,把世界上有名的小提琴思特拉瓦里折旧后费用记账,但被名古屋国税局调查时指出并否认,结果20亿日元左右变成了过少申报。

1把思特拉瓦里的价值要10亿日元以上,即使对音乐不熟悉的人也该会听说过这个小提琴的名字吧。

据报道思特拉瓦里,世界上好像只有600个,其中30个为这个资产管理公司所有。

为什么不被认可呢 ?

公司所持有的建筑物, 机械,车辆等的折旧费都能被认可,高级乐器的折旧费却不被认可到底是什么原因呢。

这是因为「随时间的推移价格会下降」这是个关键词。

通常,建筑物或机械,车辆等随着时间的推移其价格会降低。而对于罕见的高贵乐器,价格大多数不会下降,思特拉瓦里也就是应该从这一点上被认定不属于折旧资产的。

美术品也同样

如果说罕见,对美术品也是同样的考虑方法。购买原价1件100万日元以上的,原则上不可以折旧。

但是,「很明显随着时间的推移,其价格下降」的物件,作为例外,当折旧资产处理是有可能的。 具体要满足下面条件的美术品

  • ①未指定的大多数人利用的会馆前厅,殡仪馆大厅等地方的装饰品,展示品(不包括付费观赏)
  • ②由于搬迁原因,很明显只为那个目的所使用
  • ③假设转用到其他地方,从配置条件及使用状况可以辨别,作为美术品没有市场价值

满足①~③条件的不难考虑到一个例子就是雕刻(纪念碑)。宗教性施舍里的前厅等,或墙壁的一部分以及台座等上面都固定着这样的纪念碑,向需求者贩卖。像这样的事例可以想象出「作为美术品是看不到其价值的」。

总之,1件100万日元以上的美术品,通常情况下,觉得很难成为折旧资产。

另外,购买原价1件不满100万日元的,原则上是属于折旧资产。但是,「很明显随着时间的推移,其价格不会下降的物件除外」。几十万日元左右的美术品的话,基本上作为折旧费记账是没有问题的。

关于乐器,美术品购买时如何处理的详细,欢迎随时到我们事务所来咨询。

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