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Tax classification

(1) Personal income tax

Personal income tax is a tax levied on the income of residents and non-residents in Japan.

1. Taxpayers. Japanese personal income tax taxpayers include residents and non-residents. Residents refer to individuals who have lived in Japan for 1 year or more and are taxed on all their income within and outside Japan. However, if a resident has no intention of permanently residing in Japan but has a residence or resident in Japan and has resided in Japan continuously for less than 5 years, he will be regarded as a non-permanent resident and shall be responsible for the income earned from sources in Japan and the payment or remittance made in Japan. Income from overseas sources imported into Japan is subject to tax. Individuals who do not have a residence in Japan and have resided in Japan for less than one year are called non-residents and are taxed on their income from sources in Japan.

2. Tax objects and tax rates. Japanese personal income tax is taxable on various types of income, including interest income, dividend income, real estate income, salary income, retirement income, business income, transfer income, forestry income, temporary income, other income, etc. The main income deduction items include: basic deduction, spouse deduction, dependency deduction, disabled person deduction, elderly deduction, orphan and widower deduction, work-study deduction, medical expense deduction, social insurance premium deduction, life insurance premium deduction, loss insurance premium deduction, and donation deduction. , small-scale enterprise financial deductions, miscellaneous deductions, etc. Among them, spousal deduction, dependent deduction, basic deduction, etc. have been increased from 350,000 yen to 380,000 yen.

The personal income tax payable by Japanese residents is subject to excessive progressive tax rates. The tax rates after the tax reduction was implemented in 1995 are as follows:

Grade taxable income tax rate (%)

1 The portion that does not exceed 3.3 million yen10

2 The portion that exceeds 3.3 million yen to 9 million yen20

3 The portion that exceeds 9 million yen to 1,800 The portion of 10,000 yen 30

4The portion exceeding 18 million yen 37

The minimum salary deduction for salaried employees is 650,000 yen. Salary income deduction rate table:

Minimum deduction rate for salary income (%)

The portion exceeding 1.625 million yen to 1.8 million yen is 650,000 yen40

The portion exceeding 1.8 million yen to 3.6 million yen is 720,000 yen30

The portion exceeding 3.6 million yen to 6.6 million yen is 1.26 million yen20

< p>The portion exceeding 6.6 million yen to 10 million yen is 1.86 million yen10

The portion exceeding 10 million yen is 2.2 million yen5

Personal income tax threshold The starting point for personal income tax for a standard working-class family with two children is 3.842 million yen.

Japanese non-resident tax: Taxpayers who stay in Japan for less than one year due to work are usually regarded as non-resident taxpayers. The non-resident taxpayer must pay payroll tax at a rate of 20%. No matter where the salary comes from. If the non-resident taxpayer pays tax in his home country as a resident of his home country, he does not pay payroll tax in Japan. If the country has a tax treaty with Japan, residents of the country stay in Japan for less than 183 days, their employer is a non-resident or a foreign company, and their wages are not paid by a branch in Japan, they are exempt from the above 20% tax. Non-residents who do not meet the above conditions are required to pay 20% payroll tax. When non-residents' business income from Japan is income from services performed by a permanent establishment in Japan, or income from the sale or rental of real estate in Japan, they are taxed at the same progressive rates as residents. Non-residents have a permanent establishment in Japan, and their personal business income is related to the permanent establishment and should pay personal residence tax and personal business tax.

Japanese tax law stipulates that withholding tax must be paid on dividends and interest paid in or from Japan to residents or non-residents, domestic companies or companies. In terms of national tax, the dividend tax rate is 20%, the national tax interest rate on bank deposits and securities is 15%, and the resident tax rate is 5%. Non-residents do not have to pay the 5% withholding resident tax. Interest and settlement income on bonds or Eurobonds paid to non-residents and legal persons are exempt from withholding tax.

3. Calculation of taxable income and tax payable.

①Personal deduction items include:

The standard deduction for basic living is 380,000 yen

The standard deduction for spouse is 380,000 yen;

< p>The deduction standard for dependents is 380,000 yen;

The maximum deduction for medical expenses is 2 million yen;

The deduction standard for social insurance premiums varies according to the family composition, and the deduction standard for singles is 11.4 Ten thousand yen. 220,000 yen for a couple, 283,000 yen for a family with one child, and 384,000 yen for a family with two children;

The maximum limit for deduction of life insurance premiums is 100,000 yen;< /p>

The maximum limit for deduction of damage insurance premiums is 15,000 yen;

The calculation formula for donation deduction is: the total amount of specific donations - 10,000 yen, or, (annual income amount ×25%) - 10,000 yen, of which the smaller amount is used as the deduction standard;

The deduction standard for disabled people is 270,000 yen;

The deduction standard for the elderly is 500,000 yen ;

The standard deduction for widowers and widowers is 270,000 yen;

The standard deduction for work-study students is 270,000 yen;

The standard deduction for small business mutual aid funds is the actual payment The entire amount;

The calculation formula for various loss deductions is: (amount of disaster loss + amount of related expenses) - annual income amount × 10%. Or, the amount of disaster-related expenses - 50,000 yen, whichever is greater will be used as the deduction standard.

②Dividend credit and foreign tax credit. The Japanese Personal Income Tax Law sets up a dividend credit item to avoid double taxation of personal income tax and corporate tax. When the total taxable income is less than 10 million yen, the deduction amount is 10% of the dividend income. When the total taxable income exceeds 10 million yen, the deduction amount is 10% of the dividend income and 5% of the excess dividend income. % of the total amount. To avoid double taxation of domestic personal income tax and foreign personal income tax, a foreign tax credit is established. Foreign taxes paid under foreign laws on Japanese residents' foreign-source income can be deducted from Japan's personal income tax and resident tax.

③ Gains from the transfer of securities are taxed. In order to facilitate the tax payment of individual investors, starting from January 1, 2003, securities companies are exempted from personal income tax declaration matters for special accounts opened by Japanese residents or non-residents with permanent establishments in Japan at securities companies. As a temporary measure, from January 1, 2003 to December 31, 2005, when listed stocks are transferred in a special account (holding period exceeds 1 year), the securities company will collect and pay personal income tax at a reduced rate of 10%, and set up A special deduction of 1 million yen is included. In addition, when listed shares purchased from November 30, 2001 to December 31, 2002 are transferred between 2005 and 2007, the transfer proceeds with a purchase cost of 10 million yen enjoy tax exemption. For some special designated securities (legal person shares, convertible bonds), a reduced tax rate of 20% (15% is national tax, 5% is local resident tax). The portion of transfer losses that cannot be deducted in the current period can be settled within the next three years. transfer deduction.

4. Collection method. The collection of personal income tax adopts the declaration collection method and the source collection method respectively according to the nature of the source of income. Interest, dividends, wages, retirement income, etc. are levied at the source, and other income is levied upon declaration. Usually there are two forms of payment: prepayment and final payment. Individual taxpayers shall subtract the amount of income tax collected at source from the income tax payable in the previous year as the prepaid basic tax amount. The first period is from July 1st to 31st of that year, and the second period is from November 1st to 30th of that year. Pay 1/3 of the prepaid basic tax in each installment. Individual taxpayers should pay the state the final income tax payable, that is, the balance of the annual tax payable minus the amount of prepayment and tax collected at source, when filing a return to determine income.

(2) Corporate tax

Corporate tax, also known as corporate tax or corporate income tax, is a tax levied on profit-making corporate organizations. Japan's corporate tax was levied in the 1930s, and initially accounted for a small proportion. After World War II, corporate tax gradually became the second largest tax after personal income tax.

1. Taxpayers. Taxpayers of corporate tax include domestic legal persons and foreign legal persons. Domestic legal persons refer to legal persons with headquarters established in Japan; foreign legal persons refer to legal persons with offices outside Japan.

The Corporate Tax Law stipulates that domestic legal persons shall pay corporate tax on all their income within and outside Japan; foreign legal persons shall only pay corporate tax on their income derived from within Japan.

2. Tax objects and tax rates. Japanese corporate tax is taxed on corporate profits. Domestic legal persons are levied on operating income (referring to the profit income from various business activities of the enterprise), liquidation income (referring to the liquidation income when the enterprise is dissolved or merged), and retirement annuity funds (interests generated from retirement annuity funds established in accordance with regulations). Corporate taxes are withheld and paid by banks, insurance companies, etc.).

The income of foreign legal persons from within Japan*** is divided into 11 categories: income from business activities and use of assets, income from provision of services, income from real estate leasing, income from deposit interest, income from dividends, income from loan interest, and advertising Income, income from life insurance funds, risk reserves of foreign enterprises, income from anonymous combinations and other organizations, and income from asset transfers.

The tax rate for Japanese legal persons is as follows:

For small and medium-sized enterprises with a capital of less than 100 million yen and an annual taxable income of less than 8 million yen, the applicable tax rate is 22 %; for the amount exceeding 8 million yen, the tax rate is 30%.

For large and medium-sized enterprises with capital exceeding 100 million yen, the tax rate is 30%.

3. Calculation of taxable income and calculation of tax payable. Taxable income is the taxpayer's total profit minus expenses for each tax year.

The formula for calculating the amount of corporate tax payable is: tax payable = taxable income × applicable tax rate

① Treatment of dividends: A deduction system for dividends distributed between legal persons is implemented. If legal person A holds more than 25% of the shares of legal person B for more than 6 months, the full amount of dividends received by legal person A from legal person B will not be taxed; when the shareholding is less than 25%, 80% of the dividends received will not be taxed. Tax.

② Royalties paid to foreign branches: Royalties paid by Japanese legal persons to foreign branches are allowed to be deducted, but they must comply with the provisions of independent arm's length transaction prices. For thinly capitalized companies, the deductible portion of interest paid by Japanese legal entities with debts from affiliated companies is limited. When the debt-to-asset ratio calculated using the formula exceeds 3:1, no deduction for debt interest shall be allowed.

③ Fixed asset depreciation: Taxpayers can choose to use the declining balance method and the straight-line method. The residual value is 10% of the acquisition cost. The website server has a service life of 4 years. The tax law stipulates the useful lives of different types of fixed assets and the annual depreciation rates when using the above two methods.

A brief table of Japanese corporate income tax fixed asset depreciation rates

Useful life of different types of fixed assets (years) Straight-line depreciation rate (%) Declining balance method depreciation rate (%)

Reinforced concrete buildings for offices 502.04.5

Passenger cars 616.631.9

Electronic computers 4/516.631.9

Tables, chairs or wooden Cabinet making 812.525.0

Manufacturing automation complete equipment 1010.020.6

Steel industry complete equipment 147.115.2

④Loss carry forward: legal person merger and spin-off The operating losses incurred can be carried forward for 5 years, that is, they are allowed to be deducted from the profits realized within the next 5 years (carryover is allowed for 7 to 10 years under special circumstances). No matter the corporate tax or the corporate resident tax, losses are not allowed to be carried forward. carried forward.

⑤ Reserve system: The tax law allows a tax system to be set aside for expenses or losses that may occur in the future. Current reserves include: bad debt reserves, reimbursement adjustment reserves, special maintenance reserves, overseas investment risk reserves and metal mine disaster prevention reserves.

⑥Deduction of communication expenses: Starting from 2003, for legal persons with a capital of less than 100 million yen, the standard for payment of communication expenses is 4 million yen, and 90% of the actual deduction is allowed.

⑦Retained profit taxation system: In order to prevent excessive use of tax-saving strategies within affiliated companies, Japan has stipulated a maximum limit for internal retention ratios within the company, and a special tax rate will be adopted for the portion of annual retained profits that exceeds the prescribed deduction limit. . Considering that internal retained profits are an important source of funds for small and medium-sized enterprises, a lower three-level progressive tax rate is applied to their excess retained profits: for the part not exceeding 30 million yen, the tax rate is 10%; for the part exceeding 30 million yen to 100 million yen The tax rate is 15% for the portion exceeding 100 million yen, and the tax rate is 20% for the portion exceeding 100 million yen.

From 2003 to 2006, the retained profits tax system stopped applying to small and medium-sized enterprises whose own capital ratio was less than 50%.

⑧Deduction of donations: Donations used to promote science, education, culture, health or social welfare undertakings are allowed to be fully deducted. The deduction rate for charitable donations is 1.25% of taxable income or 0.125% of paid-in capital, but donations to foreign branches are not deductible.

⑨ Expenses for which the name, address and other information of the payee are not provided to the tax authorities cannot be deducted. In addition to the normal corporate tax and resident tax, a special tax rate of 48.28% will be applied to such expenses.

⑩ In 2002, the parent company’s consolidated tax system was introduced: losses incurred by the parent company before the merger are allowed to be carried forward for 5 years and deducted from the annual taxable income after the enterprise reorganization.

4. Collection method: Japan implements a self-tax payment system for corporate tax. There are two types of corporate tax declarations: blue declaration and ordinary declaration. Blue declaration means that legal entities that have relatively sound accounting vouchers and accounting systems and can correctly calculate and pay taxes can use blue declaration forms to file tax returns with tax approval. Legal persons that implement the blue declaration system enjoy more tax advantages than ordinary legal persons in terms of loss carryover, establishment of reserves, depreciation of fixed assets, etc. For ordinary declarations, also known as white declarations, taxpayers must submit tax returns to the tax authorities and pay the taxes within two months after the end of the business year. If the taxes are not paid overdue or the declaration is false or the corporate tax is underpaid, The tax authorities may impose penalties according to the relevant provisions of the tax law.

(3) Consumption tax

Consumption tax is a tax levied on the added value of goods and services. It is a multi-stage value-added tax and was levied on April 1, 1989. . Taxpayers are all natural and legal persons who conduct commodity transactions or provide services, and their tax scope covers almost all commodity transactions and services. This tax implements a multi-link and multiple levy system. In terms of tax rate design, a single proportional tax rate will be implemented. After October 1, 2019, the tax rate will be 10%. The provision of goods and services in Japan must pay a 10% consumption tax. Exported products are zero-rated, while imported products are subject to this tax. Taxpayers who provide taxable sales or services with an amount of less than 400 million yen can apply the simplified taxation method. According to the nature of the enterprise, sales and services are taxed at a fixed tax rate of 0.3% (wholesale) and 1.2% (labor services). Japanese consumption tax is calculated based on the difference between the taxpayer's total sales and total purchases. In addition, Japanese tax law also provides tax exemption provisions for certain special commodity transactions and provision of labor services, including land transfers, public bonds, corporate credit bonds, transactions in currency and other means of payment, social insurance business, labor insurance and medical care, education, and International transportation, leasing industry, export commodities, stamp invoices, etc.

(4) Inheritance and gift tax

Japanese inheritance tax is a tax levied on financial heirs or recipients of bequest property. A taxpayer is an individual who acquires property through inheritance or bequest. The object of taxation is the balance of the total property acquired through inheritance or bequest after deducting the decedent’s existing debts and funeral expenses. Except for special circumstances, property is valued at the current price at the time of acquisition. The basis for calculating inheritance tax in Japan is the balance of the total property acquired by the taxpayer after deducting the basic deduction for the inheritance. The basic deduction for the inheritance is calculated based on the fixed amount for each heir. This tax implements a progressive tax rate, with the lowest tax rate being 10% and the highest tax rate being 70%. Individuals who receive property through inheritance in Japan are required to pay inheritance tax. The inheritance tax is calculated based on the value of the inherited property, that is, 500 million yen is deducted from the basis, plus 100 million yen multiplied by the number of legal heirs. The total inheritance tax calculated on this basis determines the amount of inheritance tax for each heir in proportion to the value of the assets actually distributed to the heirs. The inheritance tax rate is also 10% for those below 8 million yen, and 70% for those above 200 million yen. tax rate. Generally, assets inherited by a surviving spouse are exempt from inheritance tax up to a certain limit, whichever is the greater of the statutory inheritance share or 160 million yen.

Gift tax refers to a tax levied by the Japanese government on recipients of donated property. A taxpayer is a person who acquires property as a result of a gift. The object of taxation is the amount of donated property. If the taxpayer has a residence in the place where the tax law is enforced, the entire amount of the donated property acquired in that year will be taxed. If the person has no domicile, the amount of the donated property obtained in the place where the tax law is enforced will be taxed.

Japanese gift tax is based on the amount of donated property obtained by the taxpayer minus the basic deduction and spouse deduction. The basic deduction is 600,000 yen, and the spouse deduction depends on different circumstances. This tax also implements a progressive tax rate, with the lowest tax rate being 10% and the highest tax rate being 70%. An individual who acquires property from another person through a gift in Japan is subject to gift tax, which is levied on a calendar year basis. A tax rate of 10% applies to purchases below 1.5 million yen, and a tax rate of 70% applies to purchases above 100 million yen. Both inheritance tax and gift tax in Japan are reported and paid by taxpayers themselves. According to Japan’s gift tax regulations, those who obtain donated property and are subject to gift tax according to regulations must submit a detailed record of the tax amount, gift tax amount and other government orders to the tax authorities before February 1 to March 15 of the year following the year in which the gift is received. Declaration of specified matters and pay taxes within the declaration deadline.

(5) Social Security Tax

In Japan, health welfare pensions, unemployment and workers' accident compensation insurance are systems sponsored by the government and participated by employers and employees. Except for workers' compensation insurance, other premiums are shared equally between the employer and the employee. The tax rate is: the monthly health insurance premium is 8.2% of the monthly standard compensation of less than 10,000 yen; the monthly welfare pension insurance contribution is approximately 16.5% of the monthly standard compensation of 590,000 yen; the monthly unemployment and labor The premium of compensation insurance is approximately 1.75% of the monthly standard compensation, of which 1.35% is borne by the employer and 0.4% is borne by the employee.

(6) Resident tax

Japan’s resident tax is an income tax levied by the Tokyo Metropolitan Government, prefectures, and municipalities on individuals and legal entities under their respective jurisdictions. Resident tax is the main type of local tax in Japan and one of the important sources of local government revenue. It is levied by local governments. Resident tax is actually composed of two taxes, namely individual resident tax and corporate resident tax, which are closely related to income tax and corporate tax in national taxes. From the perspective of personal residence tax, except for the tax rate, deduction regulations and income, other matters are basically the same. Governments at all levels also differ in terms of specific tax law provisions and collection. Resident tax in Tokyo is levied only on national corporations. The taxpayers of Daofu County resident tax include both legal persons of Daofu County and individual residents of the county. The taxpayers of municipal residents' taxes are municipal corporations and individual villagers. In addition to paying a corporate tax of 37.5%, Japanese legal persons must also pay enterprise tax and resident tax. Business tax is the income of municipalities, towns and villages, and the tax rate is set by local governments. Different tax rates apply to different regions. The Tokyo Metropolitan Area levies corporate tax at 12.6%. The amount of business tax that allows companies to enter the total expenses in the next year will be deducted from taxable income. Resident tax is levied by prefectures and is 20.7% of the corporate tax amount. In Japan, resident individuals are required to pay prefectural and municipal resident taxes based on their taxable income since January 1 of the previous year minus employment income deductions, personal deductions, etc. The excess progressive tax rate is as follows:

Grade annual taxable income (yen) tax rate (%)

Part 5 below 12 million

2 Part exceeding 2 million to 7 million 10

3 Part exceeding 7 million 15

In Japan, personal business tax is the prefecture’s net income for self-employed persons (i.e. Prefectural tax levied on the net income after deducting 2.7 million yen). Depending on the nature of the business, the tax rate is 3% to 5%. Personal business tax can be deducted from the taxable income of the following year.