NEWS

NEWS

NEWS

2023.05.29

距离实施发票制度还有半年

首先

3月28日,参院本会议全体会议通过并颁布了2023年度的税制修正法案。"20%特例 "和 "小额特例"等减负措施也将开始生效。

4项新减负措施

3月28日通过并颁布的2023年度改正,主要是从减轻企业负担的角度出发对发票制度进行了四项重要修改。虽然会重复,但是因为是重要的修改,所以再确认一下吧。

<新减负措施4项>

  • 低于1万日元的折扣不需要提交退款发票
  • 小型企业的课税额为销售额20%的课税(20%特例)
  • 销售额在1亿日元以下的企业不需要保存1万日元以下的发票(小额特例)
  • 注册申请的灵活性

低于1万日元的折扣没有义务开具退款发票

原则上,当企业退货或给予折扣时,应出具退货或折扣发票。 然而,如果退货或折扣的金额低于1万日元(含税),则不需要交付退货或折扣发票。

这一条的适用对象及适用期间没有限制,对应的是所有企业。关于在前一期中提到的卖方承担的银行手续费,即使计入为支付手续费和杂费等费用,如果将消费税的课税分类作为与销售额对价的返还,也不需要交付返还发票。

小型企业的课税额为销售额20%的课税(20%特例)

以发票系统为契机,从免税企业成为应税企业的,有权在2023年10月1日~2026年9月30日所属的各课税期间缴纳课税额为销售额20%的课税。 不需要事先申报。

也允许每次消费税申报时选择是否适用。 和企业费用多少无关,缴纳课税额为销售额20%的课税,这就大大减少了事务负担。

销售额在1亿日元以下的企业不需要保存1万日元以下发票(小额特例)

课税销售额在1亿日元以下的企业,在2023年10月1日至2029年9月30日基准期间,可通过只保留账簿,不保留发票的方式,对含税金额低于1万日元的应税采购额进行抵扣。 请注意,小额特例的判定不是由课税采购的每件产品的金额来判定,而是由单笔交易的总金额来判定。

注册申请的灵活性

为了从2023年10月1日开始接受发票登记,原则上需要在2023年3月31日之前向管辖税务署长提交登记申请书,但是如果4月1日以后,但在9月30日之前进行登记申请,发票可以10月1日登记。因此,即使读了这篇文章之后注册的也能完全能赶上。

铁路票价的发票

首先

发票系统启动后,原则上必须保留供应商开具的发票,以便进行进项抵扣。 以JR东日本的例子为参考,讨论铁路票价的发票。

如果是日常的小额运费属于公共交通机关特例

如上所述,即使是铁路票价,原则上也必须保存发票才能申请进项扣除。但是,在使用铁路等公共交通时,根据公共交通机关特例,有时不需要保存发票。

当1次交易金额低于3万日元时,可以适用公共交通机关特例,因此,除非乘坐新干线等去远方出差,否则适用公共交通机关特例,就不需要保存发票。

但是,由于新干线票价等导致铁路票价达到 3万日元以上时,可能会出现无法适用公共交通机关特例的情况。

铁路公司方面,如果车票和特急券不到3万日元,根据“公共交通机关特例”可免除开具发票的义务。

但是,3万日元的判定是基于一次交易的金额,因此考虑到车站的运营,在自动售票机、指定席售票机购买的车票和特急券,无论票面金额如何,在该自动售票机、指定席售票机和人工售票处应用户要求开具符合简易发票要求的收据。

这样,不到3万日元的电车费可以开具简易发票。这不是一个发票的问题,而是可能有这样的情况:作为费用报销的规定,可能会要求员工提交特急券等的收据,所以这种情况,可以通过用简易发票来应对。

Suica充值不支持发票

Suica的充值,在消费税法上属于不课税交易,所以不支持发票。但是,在自动售票机进行Suica充值时,该收据上会记载不课税。

关于这一点,虽然与发票制度没有直接关系,但是Suica的充值只是存钱,所以不属于法人税法上的经费,也不属于消费税法上的课税消费。

说到底使用充值余额的时候是经费,是课税消费。这个处理在发票制度开始前后处理没有变更。请记住,给Suica充值的收据不能成为经费。

关于购买电车月票

关于月票,铁路的使用者可以考虑作为通勤津贴适用“出差旅费特例”。另一方面,月票的票面金额在3万日元以上,不属于“公共交通机关特例”的对象,因此根据使用者的要求将收据作为简易发票发放。不管金额大小,企业经营者最好通知其员工获取通勤票的简易发票。

有利于贷款的日常交易

首先

和银行扩大谈判范围,一般都是为了能从银行拿到贷款。为了能拿到贷款业绩和财务状况以外,还需要注意什么呢。

银行想贷款的企业

公司贷款的利息收入并不是银行唯一的收入来源。银行有其他收入的方式。此外,随着利率下降,银行将不得不增加除利息意外的收入来源。

银行每月都会统计每个接受贷款的公司的收入情况。 在贷款审批过程中,会列出过去3~5年左右的每月收入。

在贷款审批过程中,银行会审查与其他来自贷款利息的收入有多少,以及未来可能获得的收入有多少。

即使公司的业绩和财务状况不佳,如果银行能获取大量的利息意外的收入,这也会成为贷款审批过程中的一个有利因素。 这是因为银行希望能和对银行收入更有利的公司合作原因。

银行可以通过贷款从公司获得的利息以外的收入包括有一下几点

手续费交易

除了利息,银行从公司获取的一个收入是产生手续费的交易。 公司向银行支付的费用有包括转账手续费、代收手续费、外汇手续费、网上银行手续费等。

每笔交易产生的手续费是一个小数目,但交易越多,银行获取的手续费就越大。 假设一件转账手续费是400日元,一个月100件的话是4万日元,一年的话是48万日元。

附带交易

除利息外,银行从公司获得的第二类收入是附带交易。 附带交易是指贷款以外的交易。

这些交易包括账户转账,如水电费、缴税和社会保险费、投资信托、人寿保险,损害保险等。 还包括银行相关公司销售的商品,如信用卡、经营者俱乐部和租赁。

和企业员工的交易

银行从公司获得的其他利息以外的收入是来自于与员工的交易。 通过启动和深化与贷款公司员工的交易,银行试图增加收入。

第一步是让员工在自己的银行开设存款账户,并将其作为工资转账账户。 员工越多,增加存款账户的机会就越多。

与员工的交易是银行预留金增加很多,随着员工作为工资转账账户的银行的增加,获取的收入也随之加多。

如上所述,银行不仅通过贷款获取收益,还通过其他交易努力从公司获得更多收入。 例如,如果对新的银行传达“如果给贷款,会开设网络银行,并每月进行50次转账”的意思,仅这一点就可能在贷款审批过程中略占优势。

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