消費税の支払い額を小さくしたい?

来年始まる消費税の軽減税率制度の報道が増えている最近ですが、私の周りでは以前から、そもそも「消費税の負担が支払負担が大きい・・キャッシュアウトがつらい」という呟きをよく耳にします。特に設立3年目くらいからでしょうか、新規設立時の消費免税期間が過ぎて消費税の納付が必要になった企業など、決算後にどん!とくる、まとまった額の消費税の支払額の大きさに驚かれる方も多いのではないかと思います。

法人税の節税対策というのはよくありますが、消費税の節税対策というのはコレと言って殆どないんだよな、、と私なんかは思うのですが、いかがでしょう。

理由は、そもそも消費税は帳簿上だと「仮受消費税」なり「仮払消費税」と名前の付く通り、国からの「仮受」もしくは「仮払」=国に帰属するものであって、企業or個人がコントロールするものではないというのが原則だからです。

ただそんな消費税も、2つだけ、私が考える企業のキャッシュアウト負担を減らせる方法を記載します。

1つ目は消費税の「簡易課税制度」を採用した方が有利なケースです。実際の課税仕入額よりも、簡易課税制度が規定するみなし仕入率(40-90%、事業によって異なる))の方が大きければ、支払消費税を小さくできます。簡易課税制度が摘要できる企業の規模(基準期間の課税売上高5,000万以下)はありますし、業種によって規定されているみなし仕入率は通常の計算をした場合とおおむね同様か、もしくはそれよりも若干低い仕入控除割合を想定していると思われますので一概には言えませんが、中小企業は検討の余地ありです。

2つ目は、同じキャッシュアウトをするなら非課税や免税ではなく、課税仕入対応のキャッシュアウトを増やす方法です。特にサービス業など、支出費用の中で人件費の割合が多い会社などは、給与(不課税取引)を減らして福利厚生費(消費税が課税される取引である必要あり)を増加させることで、支払消費税を減らすことができます。

例えば、①給与20万をAさんに払うという取引を、②給与は18万を支払い、残り2万は福利厚生費(課税取引に限る)に使う とした場合、①も②も企業からのキャッシュアウトは20万円ですが、②の方では福利厚生費2万円に対する消費税、約1480円を課税仕入(仮払消費税)として消費税計算に使うことができます。

②の福利厚生費の具体例としては、例えば従業員が毎月払っているであろうスポーツジムの会費を法人契約にするだとか、会社の事業に関連した資格取得の予備校代を会社が払うとかそういったものが考えられます。

②のケースは従業員の給与が減る分、従業員の所得税、社会保険料負担も金額に応じて減りますので、とにかく税金を減らしたい!という人(従業員)と会社双方の意見が一致している(※)のであれば使える方法です。

※給与が大きいと保険料も高いですが、社会保険料のうち厚生年金保険については将来の年金額になりますので、あまりにも大胆な施策は将来の負担となりかねないという点には注意が必要です。

🌸税理士法人ヒダへのお問い合わせはこちら

🌸Please ask us, Hida and Company, if you have any, click here.

“消費税の支払い額を小さくしたい?” への6,872件の返信

  1. I think that what you said made a ton of sense. However, what about this?
    what if you were to create a killer headline? I ain’t suggesting your content isn’t solid, however
    what if you added something that grabbed a person’s attention? I mean 消費税の支払い額を小さくしたい? – 税理士法人ヒダ リモートワークブログ is a little vanilla.
    You might glance at Yahoo’s front page and see how they create post titles to get viewers to
    click. You might add a video or a related pic or two to get people excited about what you’ve
    written. In my opinion, it might bring your posts a little livelier.
    0mniartist asmr

  2. whoah this blog is excellent i really like studying your articles.

    Stay up the great work! You realize, many persons are
    looking round for this info, you can aid them greatly.
    asmr 0mniartist

  3. I used to be suggested this website by means of my cousin. I’m now
    not sure whether this submit is written by means of him as nobody else realize such particular about my difficulty.

    You’re wonderful! Thanks! 0mniartist asmr

  4. fantastic submit, very informative. I wonder why the opposite specialists of this sector do
    not realize this. You should continue your writing.
    I’m sure, you’ve a great readers’ base already! asmr
    0mniartist

  5. CNN, Perspectives, Horse Racing, Inside Africa, hbo go, from more than 150 countries around the world. http://podolfitness.com.ua/bitrix/rk.php?id=44&event1=banner&event2=click&event3=1+/+%5B44 – +[left2 – +%D0%97%D0%B0%D0%BF%D0%BB%D1%8B%D0%B2+%D1%87%D0%B5%D1%80%D0%B5%D0%B7+%D0%91%D0%BE%D1%81%D1%84%D0%BE%D1%80&goto=http://batmanapollo.ru – Videos, Fox Files, dogecoin, Australia, Russia , from more than 150 countries around the world. like, navient, Blomberg, Fitness, Tennis, Latest World news news.

  6. CNN Newsletters, Features, CNN Leadership, zara, Success, from more than 150 countries around the world. https://sso.vts.bf:443/sso/server/attach?broker=auth&token=ak4x07wn6f40k0ows08s0sko4&checksum=eebb94773859846ff23a2f68408b219901ab6567419ec8e8a5c197a981a064f5&return_url=http%3a%2f%2fbatmanapollo.ru – google photos, literotica, Fox News, nextdoor, Fox & Friends, from more than 150 countries around the world. paypal, travelocity, Africa, autotrader, video, and latest news.

  7. Unquestionably believe that which you stated.
    Your favorite reason seemed to be on the net the simplest thing to
    be aware of. I say to you, I definitely get irked while people think about worries that they plainly don’t know about.
    You managed to hit the nail upon the top and defined out the whole thing without having side effect , people can take a signal.
    Will likely be back to get more. Thanks

  8. Attractive section of content. I just stumbled upon your blog and in accession capital to assert that
    I acquire actually enjoyed account your blog posts.
    Any way I will be subscribing to your feeds and even I achievement you access consistently
    quickly.

  9. It’s the best time to make some plans for
    the longer term and it’s time to be happy. I have read this post and if I may
    just I desire to recommend you few fascinating things or advice.

    Perhaps you can write subsequent articles regarding this article.

    I want to read even more issues approximately
    it!

  10. After I initially commented I seem to have clicked the -Notify me when new comments are added- checkbox
    and from now on each time a comment is added I receive 4 emails with the same comment.
    Is there an easy method you can remove me from
    that service? Appreciate it!

  11. I like the helpful info you provide on your articles.
    I will bookmark your weblog and check once more here regularly.
    I’m rather certain I will be told lots of new stuff right right here!
    Good luck for the following!

  12. Hello there! Do you know if they make any plugins to
    assist with SEO? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good gains.
    If you know of any please share. Thank you!

  13. Great post. I was checking continuously this weblog and I am impressed!

    Extremely useful info particularly the final phase 🙂 I take care of such
    info a lot. I was looking for this certain info for
    a long time. Thank you and good luck.

  14. แต่ที่เป็นที่นิยมในกลุ่มผู้เล่นที่ถูกใจเล่นกันซึ่งซึ่งก็คือ บาคาร่า / สล็อต / ฟุตบอลสด 3แบบงี้จะเป็นที่นิยมมากที่สุดค่ะ เนื่องจากว่าบางทีอาจจะเป็นเกมส์ที่รู้จักดีกัน แล้วเข้าใจง่ายที่สุดกับผู้เล่น บอกเลยว่าทางเว็บ betflix ตอบปัญหาผู้เล่นเจริญมากมายๆรู้เรื่องผู้เล่นว่าผู้เล่นนิยมเล่นเกมส์อะไรบ้าง แล้วก็เกมส์ใหม่ๆห้องใหม่ก็จะมีเข้ามาอยู่บ่อย เลยทำให้ไม่เคยรู้สึกเบื่อเลยจ๊า
    และแต่ละเกมส์ก็ไม่ได้เล่นยากมากเกินไป กระทั่งมีความคิดว่าโดนเอารัดเอาเปรียบจ้ะ

  15. Nice post. I was checking continuously this blog and I’m impressed!
    Very useful information specially the last part 🙂 I care for such information a lot.

    I was looking for this particular info for a long time.
    Thank you and best of luck.

  16. Does your website have a contact page? I’m having
    a tough time locating it but, I’d like to send you an e-mail.

    I’ve got some suggestions for your blog you might be interested
    in hearing. Either way, great site and I look forward to
    seeing it grow over time.

  17. Hi there great website! Does running a blog similar to this
    require a massive amount work? I’ve no knowledge of programming however I had been hoping to start
    my own blog in the near future. Anyhow, should you have any recommendations or techniques for new blog owners please
    share. I know this is off subject nevertheless I just
    needed to ask. Thank you!

  18. Today, I went to the beach with my kids.
    I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She put the shell to
    her ear and screamed. There was a hermit crab inside and it pinched her ear.
    She never wants to go back! LoL I know this is totally off topic but I had to tell
    someone!

  19. Undeniably imagine that that you stated. Your favorite reason seemed to be at the internet
    the easiest thing to be aware of. I say to you, I certainly
    get irked whilst other folks consider concerns that they just don’t realize about.
    You managed to hit the nail upon the top and outlined out the whole thing without having side effect
    , people can take a signal. Will likely be again to get
    more. Thank you

  20. The other day, while I was at work, my cousin stole
    my iPad and tested to see if it can survive a thirty foot drop,
    just so she can be a youtube sensation. My apple
    ipad is now destroyed and she has 83 views. I know this is totally off topic but I had to
    share it with someone!

  21. You actually make it seem so easy with your presentation but I find this topic to be
    really something which I think I would never understand.

    It seems too complicated and very broad for me.
    I am looking forward for your next post, I’ll try to get the hang of it!

  22. Hey there! I just wanted to ask if you ever have
    any trouble with hackers? My last blog (wordpress) was
    hacked and I ended up losing a few months of hard work
    due to no backup. Do you have any solutions to stop hackers?