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一、日本的税制概况 日本税收主要构成为所得课税、消费课税及资产课税三大类。 1.所得课税 所得税:是对个人的全年劳动所得课征的税金。同时还要付个人居民税及个人事业税做为地方所得税附加。 法人税:对法人所得征收的税金,法人为纳税义务人,对法人各经营年度所得或清算资产所得进行课税。法人原则上在经营年度终了之日起两个月内向税务署进行申报。同时做为地方税附加,法人还需付法人居民税和法人事业税。 2.消费税:1989年开始实施的税种。是针对国内的消费行为即对国内经营者的经营行为、资产出让、借贷行为以及进口交易等所进行的课税。出于社会政策等考虑,对医疗、教育事业等不予课税。此外,由于消费税是针对国内消费所课的税,所以,物品出口
First, the Japanese tax system overview Japan tax revenue mainly consists of income tax, consumption tax and asset tax three categories. 1. Income tax Income tax: It is the tax levied on the individual’s annual labor income. At the same time also pay individual residence tax and personal business tax as a local income tax. Corporate tax: The tax levied on legal person income, the legal person is the obligatory taxpayer, and tax on the income of the legal person’s business year or the liquidation of assets. In principle, the legal person shall report to the tax department within two months from the date of the end of the operating year. At the same time as an additional local tax, legal person also need to pay corporate resident tax and corporate tax. 2. Consumption tax: Taxes that started in 1989. Is aiming at the domestic consumption behavior, namely, the taxation on the operation behaviors of domestic managers, assets transfer, loan behavior and import transaction. Due to social policies and other considerations, no tax on medical treatment, education, etc. In addition, since the consumption tax is a tax levied on domestic consumption, the items are exported