Practical Guide for Filing of Pro forma Standard Taxation, 5th Edition

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Economics
Politics, Economy, and Society
/ This guidebook is a must-have guidebook for practitioners who have thoroughly clarified the difficult calculation system! ◆ Size-based taxation refers to taxation based on indicators other than income. It assumes the practice of corporation tax, but it has a unique treatment taxation on the amount of added value and the amount of capital, etc. ◆ This book mainly explains the practical treatment method of size-based taxation, the treatment of corporations that tax income and corporations that tax revenue, and the treatment of Corporate Business Tax in general, including the treatment of Local Special Corporate Tax, based on many cases and examples. ◆ The calculation of the amount of added value, which is the biggest problem in the practice of size-based taxation, is explained in detail by dividing into sections such as remuneration amount, net interest expense, net rent expense, and single-year profit and loss. ◆ This edition includes a reduction in the income-based tax rate due to the tax reform in fiscal 2015 and fiscal 2016, an increase in the value-added tax rate and the capital-based tax rate associated with it, and transitional measures in these reforms, and has made significant additions and corrections.