横浜市中区の女性公認会計士・税理士事務所

The consmption tax is categorized as an indirect tax in which almost every domestic transaction and every transaction for the import of foreign goods except for financial transactions, medical servises, welfare servises and educational servises, will be subject to taxation at the rate 5%.

The basic formula for calcurating tax is as follows:

[Total amount of consumption tax on sales]-[Total amount of consumption tax on purchases]

Allowing for tax-exempt enterprises;
An enterprise whose taxable sales amount is not more than 10 million yen for the base period (the fiscal year, 2 fiscal years prior to the current fiscal year for a corporation) is a tax-exempt enterprise.
But the enterprise can choose to be a taxable enterprise, in case of you got some equipment, macinery and so on.

An enterprise can elect to become a taxable enterprise by filing an 'Aplication for Election to be Taxable Enterprise', stating that the rules for taxpayer exmption do not apply.
The election becomes effective from the taxable period following the taxable period in which the application was made.

  


 
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