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2022.04.28

所得扩大促进税制的修改

首先

关于中小企业的所得扩大促进税制,税制改革放宽了申请条件,并提高了中小企业所得税抵扣的税率。

关于放宽适用要件

到目前为止的“所得扩大促进税制”的适用条件是,支付给持续雇员(从上一年年初到适用年度末所有月份都有工资且符合某些要求的员工)的工资和奖金总额与上一年相比必须至少增长1.5%。

在损益计算书和制造成本报告书的员工工资和奖金总额中,需要提取支付给持续雇员的金额。而且,由于持续雇员的条件也被制定得很详细,所以提取方法非常复杂,很难理解。

改正后的“所得扩大促进税制”的适用要件如下。

【适用要件】
(雇主工资等支付额-比较雇员工资等支付额)/比较雇员工资等支付额≥1.5%

※雇主工资等支付额应视为支付给员工的工资和奖金总额,而比较雇主的工资和奖金应视为前一年支付的工资和奖金总额。

上述适用条件简单地说就是支付给员工的工资和奖金总额与上一年相比增加了1.5%以上就可以了。基本上,只有将损益表和制造成本报告书的员工工资、奖金总额与上一年度进行比较,就可以确定是否符合申请要求。 没有必要提取持续雇员。

在以前的制度下,支付给每个员工的工资必须增加才有资格,而在修订后的制度下,即使支付给每个员工的工资没有增加,只要员工人数增加,整体工资总额增加,就有可能获得资格。

添加税收抵免率

基本扣除率的税收抵免率为15%,但如果员工支付的工资金额比上年增加2.5%或以上,则增加15%,教育培训费用增加10%或比上一年更多。如果这样做,将增加 10%。最高税收抵免率为 40%。

【税收抵免率提高15%的条件】
(雇主工资等支付额-比较雇员工资等支付额)/比较雇员工资等支付额≥2.5%

【税收抵免率提高10%的条件】
(教育培训费-比较教育培训费(前期教育培训费)/比较教育培训费≥10%

注意申请时间的错误

至此所述的修订后的所得扩大促进税制适用于2022年4月1日以后开始的财政年度。关对于2021年4月开始的财政年度,届时,将适用修订前的收入增长促进税制。

如果想要申请收入增长税收抵免,必须抽取持续雇员,以及考虑是否符合资格要求。

支付罚款时的税收

首先

罚款等行政处罚不仅适用于企业,也适用于企业管理人员和员工。如果法人代替支付这些罚款,如何处理这些罚款。

怠慢登记的情况下的罚款

股份公司的董事有固定的任期,其年限(最长为10年)在每个公司的章程中规定。 当一个董事的任期届满时,该董事必须登记一个新的任命,即使是同一个董事将继续担任董事。 然而,在任期定为10年的情况下,其缺点是不可避免地会忘记选举董事的时间。 可能有不少人忘记了登记董事的改选,没有在适当的时候进行登记。

如果忘记了这个重任登记的手续,有可能会从法院向董事长的家里发送罚款(罚款)的通知决定书。关键的一点是,它被送到董事长家而不是送到公司。如果突然收到一份来自法院的文件,感到惊讶是可以理解的。

尽管是关于公司登记的惩罚条例,为什么要送到董事长个人手里呢。那是因为在《公司法》中,如果不及时登记的话,不是对公司而是对董事长个人征收罚款。

如果按照对公司施加的罚款等方式处理,它们只是被视为与公司的错误行为等有关的不可减免的费用。但是,如果公司负担对董事长个人征收的罚款费用,会产生这样的疑问:罚款金额是否应被视为董事的工资。

是否符合董事工资

如果公司承担了对董事长个人征收的罚款费用,而这属于董事工资的范畴,则可能出现预扣税问题。 如果公司承担了对董事长个人征收的罚款费用,这是否相当于董事工资?

公司税收基本通知9-5-8规定:"如果公司发生对其董事或雇员的罚款、罚金、罚金或交通罚款,如果该罚款等是由于在履行公司业务时实施的行为等而被征收的,则不得列入公司的可扣除费用,如果是其他,应计入为董事或雇员的工资"。

也就是说,确定谁承担负担的关键不在于谁是罚款等的名义人,而在于罚款等是否是针对与业务执行有关的行为而实施的。 在这种情况下,通常会认为因董事未登记而被处以的罚款在很大程度上与法人业务执行有关。

如果原因是公司对选举新董事的时间有疏忽,那么按照《基本通知》的规定,将其排除在可扣除的费用之外是合理的,而不将其视为给代表董事的工资。

当然,如果董事长支付交通罚款或其他与企业无关的罚款,而公司承担了这笔费用,那就属于董事工资的范畴了。

空房特例的陷阱

首先

最近看到很多这样的案例:没有事先咨询税务顾问就实行陷阱多的空房转让,之后没有资格获得特例的适用。

空房子转让特例的概要

本制度为了处理越来越多的不符合抗震标准的空置房屋,这些房屋因继承而成为社会问题。该制度允许将不符合抗震标准的房屋经过抗震工程改造达到标准后再进行转让,或者在房屋被拆除后只转让土地的情况下,使用居住用财产转让特例。

居住用财产转让特例是针对转让人用于住宅财产的转让,因此,对于继承人不居住的独居老人的住宅,以前是不能进行3000万日元的扣除的。 这个特例是为了应对这样的弊端而设置的。

因为独居老人,不能有同居人。不管是有偿还是无偿,借给别人的情况也不被承认。

陷阱①

只有在继承人通过继承获得房屋及地基作为一套的情况下,才能使用这个特例。 假如有一个继承人继承房屋并将其拆除,其他只继承了场地的继承人就不能使用这特例。

例如,假设有三个兄弟,要把房子拆掉卖掉,所以遗产的分配是由长子继承房子并拆掉,他们三个人继承三分之一的土地并出售。

在这种情况下,会出现在只有长子可以使用这个特例,而次子和三子则不能使用的悲剧。 这不仅限于拆毁房屋的情况,不拆毁房屋的情况也一样。

这是一个只有房屋和地基都是成套继承取得的继承人才能使用的特例。

陷阱②

原本,房屋或地基都是由继承人所有的,所以根据继承取得的只是地基或房屋的任意一个的情况下,不能适用。即使继承后的形式相同,如果没有成套继承,就不能利用空房子转让的特例。

陷阱③

拆毁房屋,只转让土地的情况下,房屋拆毁时期也需要注意。在转让之前,需要拆毁房屋。在土地买卖合同中,虽然有“土地转让后拆毁建筑物”的特别约定,但是转让土地后拆毁或翻修建筑物也不能适用特例。

无论转让的目的是为了防止空置房屋数量的增加,如果它不符合哪怕是最微小的要求,就不能适用。 根据国家税务上诉法庭,由于这种优惠税收是从政策角度确立的,考虑到其有效性和个别情况,不允许以扩张或类推解释。

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