事業所税の仕訳と税務処理について Journal of business tax and tax treatment
日本での税務上、損金に計上できる税金と、できない税金がある。
損金に計上できない税金は、
- (1) 法人税、地方法人税、都道府県民税及び市町村民税の本税
- (2) 各種加算税及び各種加算金、延滞税及び延滞金(地方税の納期限の延長に係る延滞金は除きます。)並びに過怠税
- (3) 罰金及び科料(外国又は外国の地方公共団体が課する罰金又は科料に相当するものを含みます。)並びに過料
- (4) 法人税額から控除する所得税、復興特別所得税及び外国法人税
損金に計上できる税金は、
事業税
登録免許税、等。
損金に計上できる税金の内、いつ、損金に計上できるのかについては、
事業税、事業所税については、申告書を提出した事業年度になります。
https://www.nta.go.jp/taxanswer/hojin/5300.htm
事業所税の申告期限は、東京都の場合決算日後2カ月以内なので、
決算日後に申告書提出の場合、
事業所税の損金算入は、翌年度になる。
そのため、本事業年度に未払事業税を立てた場合、
本事業年度では、損金算入不可のため、
税務上は、損金不算入で調整する必要がある。
申告時の事業年度に、
借方 租税公課、貸方 現預金
の仕訳をいれた場合には、税務上の調整不要となる。
There are taxes that can be recorded as deductible for tax purposes in Japan, and unavailable taxes.
Taxes that can not be recorded as deductible are:
1. (1) Corporate tax, local corporation tax, prefectural tax and municipal tax tax
2. (2) Various additional taxes, various additional payments, delinquent taxes and delinquent fees (excluding delinquent fees relating to extending the delivery deadline of local tax) and the inclusive tax
3. (3) Fines and penalties (including those equivalent to fines or petty charged by foreign or foreign local governments) and non-penal fine
4. (4) Income tax deducted from corporate tax amount, reconstruction special income tax and foreign corporation tax
Taxes that can be recorded as deductible are:
Business tax
Business tax
Stamp duty
Registration license tax, etc.
As to which of the taxes that can be recorded as deductible, when it can be recorded as deductible,
Business tax and business tax will be the business year in which the declaration was submitted.
https://www.nta.go.jp/taxanswer/hojin/5300.htm
The deadline for filing the business tax is within two months after the closing date in the case of Tokyo Metropolitan Government,
In the case of submitting a declaration after the settlement day,
Deductibility of enterprise tax will be the following fiscal year.
Therefore, when accrued business tax is set up in this fiscal year,
Because it is not possible to include deductible expenses in this fiscal year,
For tax purposes, adjustment by non-deductibility is necessary.
In the business year at the time of declaration,
Debit tax duties, credit cash deposit
If you enter journal entries, tax adjustment will be unnecessary.
1 Main taxes not included in the amount of deductible tax
The main taxes and duties not included in the amount of deductible are as follows.
(1) Corporate tax, local corporation tax, prefectural tax and municipal tax tax
(2) Various additional taxes, various additional payments, delinquent taxes and delinquent fees (excluding delinquent fees relating to extension of the delivery deadline of local tax) and the inclusive tax
(3) Fines and penalties (including those equivalent to fines or petty charged by foreign or foreign local governments) and non-penal fine
(4) Income tax deducted from corporate tax amount, reconstruction special income tax and foreign corporation tax
2 Timing inclusion of taxes and duties
The tax duties included in the amount of deductible expenses for deductible taxes are as follows.
(1) Taxation by Declaration Taxation Method
(A) Taxes such as tax liability, enterprise tax, and business tax are taxed according to the tax payment method, which is the business year in which the tax returns were submitted. In addition, for those that have been corrected or decided, it will be the business year in which it was revised or decided.
Provided, however, that even if the declaration, correction or determination has not been made for all or part of the enterprise tax and local corporation special tax for the immediately preceding business year for that business year, by the day of the end of the business year , It can be included in the amount of deduction for the business year.
(B) Waste tax not included in the revenue amount or the valuation of inventory included in the declared deadline etc, etc .; manufacturing tax deductible for business to be paid which has not yet arrived due date due to manufacturing cost, construction cost or similar cost When accounting to accounts payable due to accounting, it will be the accounting period in which he / she accrued the deductible money.
(2) Taxation by imposition taxation method
With regard to taxation based on the imposition taxation method such as real estate acquisition tax, automobile tax, property tax, city planning tax, it is the business year in which the charge was decided.
However, when accounting for losses in the business year on the start date of the delivery date or in the business year actually paid, it will be the business year in which the loss was accounting.
(3) Taxation by Special Collection Method
Golf course usage tax, duty tax collection tax and other tax collection methods are the business year in which the delivery declaration form was submitted.
In addition, for those that have been corrected or decided, it will be the business year in which it was revised or decided.
Provided, however, that in the case where the amount to be delivered of these taxes not yet arrived due within the income amount is included, if the amount is recorded in the accounts payable due to deductibility accounting, it will be the accounting period in which the deductible money was accounting .
(4) Interest tax / arrears
Delinquency charges related to the extension of the payment term of interest tax and local tax for national tax are the business year in which they were paid.
Provided, however, that if the amount not paid in correspondence with the period of that business year is accrued as unpaid amount by deductibility accounting, it will be the accounting period in which the loss was accounting.
(Acts 38, 40, 41, 55, Juristrics 9-5-1 and 2, Reconstruction goods law 63)
