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- Fujii Makoto
- Nihon University
Bibliographic Information
- Other Title
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- 中小企業にかかわる税務会計上のゆがみ
- チュウショウ キギョウ ニ カカワル ゼイム カイケイ ジョウ ノ ユガミ
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Abstract
<p> The circumstances surrounding accounting and taxation related to SMEs have changed significantly in recent years, and several problems have appeared. With respect to revenue recognition accounting standards, there is a problem that accounting profit is indirectly distorted by not accepting provisions while partially accepting accounting standards. With regard to depreciation, the tax law will only set the limit amount, so this stipulation effectively functions as a coordinator of income adjustment.</p> <p> Although there is a strong relationship between capital and preferential treatment provision, it was shown that one peak can be seen in the corporate group with capital of 100 million yen or less. This fact implies that incentives based on the Act on Special Measures Concerning Taxation exist in determining whether capital is set.</p> <p> The simulation showed that there are two problems of which the relative superiority of payout due to salary and the double taxation of dividends. These indicate that the neutrality against organizational form is doubly distorted. Furthermore, I have analyzed and came up with the result that the percentage of deficit corporations is high, and it is clear that relations with the economy are poor, rather they are strongly related to salary. The deductibility period restriction provision of tax losses creates a bias to bring the income amount close to zero in the assimilating corporation of ownership and management.</p> <p> Although the reduced tax rate has a function to support capital accumulation, the tax system is causing the capital stagnation of small and medium enterprises, which are not separated from ownership and management, to reduce the effect of the reduced tax rate. Therefore, application of reduced tax rate should be limited to corporations expected to grow, and we concluded that pass-through taxation is suitable for corporations that do not accumulate capital.</p>
Journal
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- Journal of Accounting Resarch for Small- and Medium-sized Entities
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Journal of Accounting Resarch for Small- and Medium-sized Entities 2019 (5), 6-19, 2019
Japan Accounting Association for SMEs