NEWS

NEWS

NEWS

2025.07.01

注意对接送客户经费的错误处理

首先

虽然修改了从交际费中排除的“饮食费”标准,但是接送费的处理方法没有变化。需要确认正确的处理方法。

餐饮费上限提高到1万日元

根据令和6年度的税制修改,交际费中作为「饮食费」扣除的最高金额,从每人5千日元提高到了1万日元。

这是基于物价上升和餐饮费高涨而做出重新评估,适用于令和6年4月1日以后发生的饮食费。

活用改正后的内容时需注意点

由于上限的提高,聚餐费用容易计入损失金。但是,只有餐费或饮料本身的直接费用才能作为餐饮费用。

服务费和收费包括在内,但场地租金、纪念品和差旅费不包括在内。明确区分饮食费和交际费的公司内标准,并确保在结算经费时避免错误分类。

接送费不包含在“饮食费”中

税务调查中经常出现的问题是接送费的错误分类。饮食前后使用出租车或租车费用作为饮食费处理,则可能会被否认。

国税厅将“饮食费用”定义为直接用于餐饮的金额,接送费和移动交通费必须区分为“交际费等”。

错误分类导致的风险

将接送费作为饮食费处理并计入损失金,如果在税务调查中被否认,则有对额外的法人税、地方税征收额外附加费和滞纳金的风险。

根据支出性质进行适当处理至关重要。无论金额大小,都要保留内部规定和凭证,并能解释费用分类的依据。

在公司内制定规则和共享很重要

接送费等处理不当的原因之一是负责人和董事没有充分理解税务规则。特别是,聚餐同行的员工在结算经费时可能会进行错误的分类。

因此,作为公司,明确规定“哪个费用相当于饮食费,哪个费用相当于交际费”的规则,并向相关人员好好解释这些规则。

根据这次的修改,容易产生“只要在1万日元以内以内的费用可以作为损失金扣除”的误解,所以需要非常小心。

遵守税务规定,企业就能避免不必要的风险。重要的是,不仅会计部门,参与晚宴的每个人,包括营业和董事等都要了解相关规定,就可以进行正确的经费处理。

【总结】

  • 餐饮费的最高扣除额增至10,000日元,但不包括接送费用。
  • 只有直接用于餐饮的费用才应视为饮食费。
  • 错误分类会增加额外征税的风险。通过内部规定和宣传采取预防措施,确保正确处理。

对继承税引入AI税务调查

首先

从7月开始,国税厅将开始使用AI来选择全国范围内的继承税税务调查案例。

令和5年以后的遗产继承将由AI选择

近年来,AI还协助了企业税和所得税的选择程序。在这项措施中,从令和7年7月开始,全国各地的国家税务局将使用AI来确定是否需要对令和5年以后发生的遗产继承提交的申报书数据进行调查。

申报件数的增加和强化调查体制的必要性

约有15万名被继承人提交了2023年的继承税申报表。应税率(申报税额与被继承人总数的比率)为9.9%,继承税申报数量逐年增加。案件数量的增加导致调查范围的扩大,仅靠人力很难进行详尽的调查。

AI的使用有望简化筛选过程,增加可调查的案件数量。

继承税特有的“一次性”风险

法人税和所得税每年征收,但是继承税只有继承发生时的一次。加强调查系统的政策,由AI进行早期确定,以确保不遗漏需要调查的案件。

对税务风险进行评分

首先,国税厅收集全国税务局从纳税人提交的所有继承税申报书的数据。具体的评分方法如下。

【数据收集】

国税厅集中管理全国税务局提交的所有继承税申报书数据。

【AI评分]

对于每个申报单,用0.00~1.00的数值评价申报遗漏和资产过少计入等的风险(0.01刻)。

【数据回传与判断】

评分结果反馈各地区税务局、相关部门决定是否需要进行调查,以及是否进行现场调查或通过电话等简单联系。

NTA将对打分后的继承税申报数据返回给各国税局,各国税局将根据打分结果决定是否需要对每起案件进行税务调查,如果需要,则决定如何处理,例如是否进行现场审计或通过电话进行简单联系等。

此外,如果AI判定税务风险极低,比如评分为0,国税厅可能会决定不需要进行调查。

该AI以过往调查中发现的未申报纳税申报单的案例,以及资产负债表等法定报告作为训练数据。他们计划从这些信息中提取共性,找出容易发生错误的模式,例如“未申报大量海外资产”或“以多个名字存款账户”,并提高准确性。

此次利用AI的举措是国家税务厅的一项重要举措,旨在提高税务管理效率并确保公平性。将数字技术引入税务调查可以帮助最大限度地利用有限的人力资源。特别是在继承税申报机会有限的情况下,利用AI选择合适的调查案件可以说极其重要。

新租赁会计准则下的进项税额扣除

首先

中小企业不适用新租赁会计标准。即便如此,关于消费税的进项税额扣除,是否允许一如既往的处理,令人在意。下面详细看一下。

融资租赁原则上是一次性扣除

在税务上,融资租赁在租赁资产交付时被视为买卖。因此,借款人将在资产交付日期所属的纳税期间一次性扣除进项税额。

新的租赁会计准则会更改会计流程,例如借款人应计使用权资产,但不会更改税务处理。因此,但关于融资租赁,今后原则上也是一次性扣除。

对于不转移所有权的租赁,租金处理的分期扣除将继续维持原状

融资租赁分为两类:“所有权转移租赁”和“非所有权转移租赁”。“所有权转移租赁”是指所有权转移给承租人,而“非所有权转移租赁”是指所有权仍归租赁公司所有。在所有权转移租赁中,租赁付款将一次性扣除。另一方面,如果承租人按照不转移所有权的租赁记账,则租赁付款可在付款到期的每个纳税期分期扣除。

中小企业继续进行租赁时的处理

不受新租赁会计准则约束的非上市中小型企业可以继续选择对不转移所有权的租赁进行租金处理。只要它们坚持这一政策,就可以像以前一样继续使用分割扣除。在审查中长期合同时,应考虑会计准则的适用范围以及税收利弊。

[按适用公司分类]

  • 适用企业(上市公司、大型企业):所有融资租赁均享受一次性扣除。
  • 非适用企业(非上市中小企业):仅将不转移所有权的租赁视为租金时,可选择分期扣除。

经营性租赁的处理

使用权资产也根据新的经营租赁标准进行记录。不过,就税收而言,它们仍被视为租赁交易。因此,租赁付款仍可分期扣除。会计人员应了解会计与税收之间的差异,以避免遗漏和扣税。

租赁性质与适用购买消费税抵免之间的关系(中小企业)

租赁内容 进项税额扣除
融资租赁租赁 所有权转让租赁 一次性扣除
非转让所有权租赁 如果在账目中对租赁进行了核算,可以分期扣除
经营租赁 分期扣除

如上所述,租赁类型和会计处理的差异会影响进项税额扣除方法。请检查贵公司的会计方针和租赁协议选择恰当的扣除方法。

在执行新租赁会计准则时,不仅要注意会计处理,还要注意消费税的进项税额扣除。尤其是中小企业,往往能够继续沿用传统的处理方式,但适用的扣除方法会根据租赁类型和合同内容而有所不同。

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