NEWS

NEWS

NEWS

2022.03.28

事业复活支援金的申请开始

首先

满足一定要求的中小企业,如因新型冠状病毒感染而导致营业额下降到达一定比例,可获得最高250万日元的补助。

要求销售额减少30%以上

符合以下1.3.所有条件的中小企业和满足2.3.条件的个体经营者将成为事业复活支援金的发放对象。

  1. 截止2022年1月1日时的资本金等金额不足10亿日元
  2. 2019年以前就开始了事业,从2018年11月开始至今一直有销售收入,愿意继续实施业务连续性和重建工作
  3. 受新型冠状病毒感染症的影响,而不是由于其自身的商业判断,目标月份的销售额比基准月减少30%以上

上述3.的“新型冠状病毒感染症的影响”是指国家和自治体为了应对新型冠状病毒感染症要求停止营业、缩短营业时间、取消活动等、导致减少供应和限制分配。

请注意,非基于要求的自愿停业或缩短营业时间等,并不属于上述新型冠状病毒感染症的影响。

给付额的计算公式和给付上限额

补助金额的计算方法是:基准期间的总销售额-目标月的销售额×5,最高补助金额按下表所示确定。

年销售额1亿日元以下的3月结算法人,在目标月份(假设选择2022年1月)的销售额为30万日元,基准期间(假设选择2018年11月~2019年3月)的合计销售额为480万日元(每月80万日元)的中小企业,销售额减少率为与基准月2019年1月相比(比较80万日元和30万日元)减少50%以上。

另外,从表中可以看出最高补助金额为100万日元(销售额减少率50%以上,年销售额在1亿日元以下)。最后,根据公式计算出支付金额,基准期间的合计销售额480万日元-目标月(2022年1月)的销售额30万日元×5=330万日元,330万日元大于100万日元,所以支付金额可以算作最高补助金额100万日元。

目标月的销售额减少率 个人 法人
年销售额1亿日元以下 年销售额超过一亿日元5亿日元以下 年销售额高出五亿日元
50%以上 50万日元 100万日元 150万日元 250万日元
30%以上不到50% 30万日元 60万日元 90万日元n 150万日元

收到缩短时间协助金需要特别注意

如果申请者曾经收到与新型冠状病毒感染症对策相关的补助金(持续化支援补助金和房租支援补助金等)和响应自治体的缩短时间要求的协助金,计算会有点复杂。根据情况,可能需要将缩短时间协助金加在销售额里。

从小额折旧资产原价的特例中排除用于出租的资产

首先

通常,原价不足10万日元的小额折旧资产,在用于事业提供的会计年度内可以将原价的全额计入亏损,但是用于出租的资产将从该对象中剔除。

少额折旧资产原价的特例是

折旧资产的使用期限不满1年或原价不足10万日元的,在用于事业的年度内可以将原价的全额计入亏损。

另外,对于原价未满20万日元的一次折旧资产,在3年的各业务年度内可以平均摊销,对于购买原价未满30万日元的小额折旧资产的中小企业,其原价的全额可以在提供给事业用的年度计入亏损等。对于少额的折旧资产,不采用通常的折旧方法,可以直接计入亏损。

制度 收购价格要求 处理
少额折旧资产原价的减值计算制度 少额计提折旧资产原价的入账制度不足10万日元(或可使用期限在1年以内) 将原价全部计入损失金额
一次摊销资产的亏损计算制度 未满20万日元 在3年的各事业年度中平均摊销
中小企业等的小额折旧资产的原价计入亏损的特例 未满30万日元 未满30万日元的原价全部计入亏损(1个事业年度最多300万日元)

防止纳税的递延

在2022年度税制改革中,从下列各项制度中排除贷款用资产。修改后,用于贷款的物品,无法将原价的全额计入亏损金额,而将按通常的折旧计算损失金额。其背景是,近年来,大量购入工地等使用的脚手架材料、无人机、LED照明等,并将这些资产用于贷款,花费数年回收投放资金,谋求实质上延长课税的节税对策呈增加趋势。脚手架材料、无人机、LED照明,每单位不到10万日元就可以购买,因此在提供事业用的年度内,可以将原价全额计入亏损金额,可以延期征税。

例如,在A公司由于新型冠状病毒感染症的补助金和补助金的影响而有意外的利润,大量购买LED照明,并将其借给作为集团公司B公司和C公司,可以暂时压缩A公司的利益。

不适用于主要业务

今后,这样的节税架构将被封堵。但将出租作为主要业务进行的除外,因此租赁公司、出租公司、房地产租赁公司等为该事业租赁的小额折旧资产被认为是作为主要业务进行的出租,可以将原价全额计入费用。

但是,目前还不清楚以什么为“以出租作为主要业务的”的详细定义。

宫崎县的都农町取消2年的指定

首先

总务省取消了宫崎县儿汤郡都农町作为缴纳家乡税团体的资格。2021年给都农町的捐款金额为82亿日元,居全国第5位,因此备受瞩目。

取消2年的指定

总务省以“回礼是捐款金额的30%以下的本地产品”为由,对违反家乡报税标准的回礼商品进行了自1月14日起2年间取消指定的告示。

都农町自去年10月以来,就向在家乡纳税中捐赠1万日元的人提供“宫崎牛”作为回礼,由于经销商无法应对大量订单,所以委托其他的业者来采购商品。结果发现,回礼比例大幅超过了总务省捐赠金额的30%以下的标准,花费了高达约60%~80%的经费,发送了约1万8千件,导致了此次的惩罚措施。

去年向都农町的家乡纳税的捐款额为82亿日元多,居全国第5位。顺便说一下,在全国排名中,排名第一的是相同的宫崎县,名字也很相似的都城市,第二位是北海道纹别市,第三位是北海道根室市,第四位是北海道白糠町。

在都城市,与都农町一样,宫崎牛和都城产猪的“高城之乡”在北海道的3个自治体中,螃蟹、海胆、盐渍鲑鱼子等海鲜成为受欢迎的回礼品。

取消是第二例

此次,宫崎县河汤区津野町将被排除在家乡纳税对象团体之外。这是自2020年7月23日高知县安芸郡奈半利町以来第二次被排除在外。在高知县安艺郡奈半利町,町内的工作人员从回礼品企业等处收取了将近1亿日元的贿赂,而且还向国家作了虚假报告,因此被排除在家乡纳税制度之外。

目前,有3个自治体不符合家乡纳税税制的要求:东京都、宫崎县儿汤郡都农町和高知县安艺郡奈半利町。 请注意,不能向这些3个自治体进行家乡纳税。

泉佐野市通过审判胜诉

当初被排除在家乡纳税对象团体之外的大阪府泉佐野市,与政府的法庭案件中胜诉,理由是将其排除在家乡纳税之外是非法的。其结果是,事后将其添加到家乡纳税的对象自治体,目前可以毫无问题地进行家乡纳税。

随着泉佐野市的胜诉,当初与泉佐野市一样被排除在对象团体之外和歌山县伊都郡高野町、佐贺县三养基郡实烧町等,也被添到家乡纳税的对象自治体。国家和地方政府之间有很多关于家乡税的历史。

对于从事回礼品的企业来说,被排除在家乡纳税制度的对象自治体之外是一个生死攸关的问题,甚至威胁到业务的持续性。实际上高知県安芸郡奈半利町的一些企业已被迫停业。

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