Preferential Measures to Small- and Medium-sized Business Operators and Input Tax Credit System in the Context of Consumption Tax : Focused on the Issues of the Decreased Tax Revenues

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  • 消費税における中小事業者に対する特例措置と仕入税額控除制度について : 益税の問題を中心として
  • ショウヒゼイ ニ オケル チュウショウ ジギョウシャ ニ タイスル トクレイ ソチ ト シイレゼイガク コウジョ セイド ニ ツイテ : エキゼイ ノ モンダイ オ チュウシン ト シテ

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Preferential measures to small- and medium-sized business operators such as tax exempt threshold for the consumption tax and the simplified tax system of the consumption tax and regulations resulting from the 95% rule of the consumption tax and the accounting method in the input tax credit system become factors which decrease consumption tax revenues and make part of it belong to business operators as an economic profit. The purpose of this study is to examine the problems that are brought about by the preferential measures within these consumption tax systems and to estimate the decreased tax revenues caused by each factor. Based on this result, I examine the future of the preferential measures to small- and medium-sized business operators and regulations on the tax laws act within the input tax credit system.

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