Book (Practical) Politics, economy and society Practice of assessment of consumption tax liability

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Politics, Economy and Society
The main features of this book are : No mistake is allowed in regard to the tax obligation of the consumption tax. This is a problem involving the entire consumption tax and is different from making one mistake in the tax classification. However, the system is complicated and it becomes a big problem if one is mistaken as a taxpayer or not. ◆ This book summarizes points to be noted when determining the tax obligation of the consumption tax, such as special provisions for acquisition of fixed assets subject to adjustment, special provisions for a specified period, special provisions for specified newly established corporations, and special provisions for acquisition of high-value specified assets. ◆ This book also includes detailed explanations on the basis of tax obligations for understanding these special provisions and various special provisions. It also provides explanations in an easy-to-understand manner, including illustrations of cases to be particularly noted. Main Contents Chapter 1 : Taxpayer / Part 2 : Exemption from Tax Obligations / Chapter 3 : Selection of Taxable Businesses / Chapter 4 : Special Provisions for Specified Periods / Chapter 5 : Special Provisions for Inheritance, Merger, Split, etc. / Chapter 6 : Special Provisions for Newly Established Corporations / Chapter 7 : Special Provisions in the Case of Acquiring Inventories and Fixed Assets.