消費税の還付 

事業をしている方には馴染みのある消費税。決算が赤字になってしまった場合、住民税の均等割はしょうがないにしても、消費税が結構な納税負担になるケースは少なくないと思います。

 

赤字なのになんで…。さらに平成31年10月から消費税率が10パーセントになると聞いて、嫌な気持ちになられた方もおられるかもしれません。

 

その消費税、実は還付されることがあるんです。

 

以下に説明されていただきます。

 

消費税の原則は、預かった消費税(課税売上高に対する消費税)から支払った消費税(仕入等に対する消費税)を差し引いた額で求めます

基本事項として、消費税の還付を受けるためには、原則課税方式で消費税を納付することが条件です。原則課税とは、年間を通して預かった消費税から支払った消費税を差し引いて計算する方式です。

一方で、簡易課税というのは年間の課税売上高が5,000万円以下の中小企業者のみに認められた課税方式です。簡易課税では、課税売上高に対して仕入れ額の割合を一定のものとみなして支払った消費税額を算出します。還付を受けるためには、原則課税が絶対条件です。

ではどんなケースで消費税が還付されるのでしょうか。

 

①経費がかさんだ場合

会社設立当初で赤字である場合には、売上よりも仕入や経費などが多く、預かった消費税より支払った消費税が多くなることから、その差額分を還付してもらうことができます。

②高額資産を購入した場合

建物を購入したり、高額の設備投資を行った場合に、預かった消費税より支払った消費税が多くなれば消費税が還付されます。ただし、土地を購入した場合や、住宅として貸付ける予定の不動産を購入した場合には消費税の還付を受けることができないケースもあります。

③売上がほとんど免税取引の場合

輸出売上がある場合、輸出売上に関しては消費税は免除されることから、消費税は預かりません。一方で、輸出のために国内で行った仕入等には消費税が課税されます。その結果、預かった消費税より支払った消費税が多くなることから還付を受けることができます。

 

 

還付を受けることができるのは、消費税の申告をしている課税事業者にかぎります。免税事業者は還付を受けることはできません。また簡易課税を選択していれば還付されません。

 

消費税の還付を受けるためには、事前の届出や将来の見込み等慎重な対応が必要なことが多く、注意が必要です。

消費税の還付 」への66件のフィードバック

  1. Right here is the perfect webpage for anybody who hopes to understand this topic.
    You know a whole lot its almost hard to argue with you (not that I
    personally would want to…HaHa). You definitely put a brand new
    spin on a subject that has been written about for ages.
    Excellent stuff, just excellent!

  2. Spot on with this write-up, I really feel this web site needs far
    more attention. I’ll probably be returning to read through more, thanks for the advice!

  3. Excellent post. I was checking constantly this blog and I’m impressed!
    Very useful information specifically the last part 🙂 I care for
    such information a lot. I was seeking this certain information for a long time.
    Thank you and best of luck.

  4. I was extremely pleased to find this great site.
    I wanted to thank you for ones time due to this wonderful read!!

    I definitely really liked every bit of it and i also have
    you saved as a favorite to look at new information on your website.

  5. This design is spectacular! You certainly know how to
    keep a reader amused. Between your wit and your videos,
    I was almost moved to start my own blog (well, almost…HaHa!) Fantastic job.
    I really loved what you had to say, and more than that, how you
    presented it. Too cool!

  6. Hey There. I found your blog the use of msn. This is
    a very smartly written article. I’ll be sure
    to bookmark it and return to read extra of your useful information. Thank you
    for the post. I will definitely return.

  7. Can I simply say what a comfort to discover somebody who genuinely understands what they’re talking about on the internet.
    You certainly know how to bring an issue to light and make it important.
    A lot more people should check this out and understand this side of your story.
    I was surprised you aren’t more popular given that you certainly have the
    gift.

  8. I just like the valuable info you provide in your articles.
    I will bookmark your blog and test again right here frequently.
    I am slightly certain I’ll be informed lots of new stuff right here!
    Best of luck for the following!

  9. After checking out a handful of the blog articles on your site, I truly like
    your way of writing a blog. I bookmarked it to my bookmark website
    list and will be checking back in the near future.
    Take a look at my web site as well and tell me how you feel.

  10. I was recommended this blog by my cousin. I am not sure whether this post is written by him
    as nobody else know such detailed about my difficulty. You are
    amazing! Thanks! plenty of fish natalielise

  11. I’m not sure where you are getting your info, however great topic.
    I must spend a while finding out much more or understanding more.
    Thank you for magnificent information I used to
    be on the lookout for this information for my mission.

  12. Its like you read my mind! You seem to grasp a lot about this, such
    as you wrote the guide in it or something. I think that
    you simply can do with some p.c. to power the message home a bit, however other
    than that, that is wonderful blog. An excellent read.
    I will certainly be back.

  13. I like the helpful information you provide in your articles.
    I will bookmark your weblog and check again here frequently.
    I am quite sure I’ll learn many new stuff right
    here! Best of luck for the next! natalielise plenty of fish

  14. Hey! Someone in my Myspace group shared this website with us
    so I came to take a look. I’m definitely enjoying the
    information. I’m bookmarking and will be tweeting this to my followers!
    Exceptional blog and superb design.

  15. great publish, very informative. I’m wondering why the other experts of this sector
    don’t understand this. You should proceed your writing.
    I’m sure, you have a huge readers’ base already!

  16. I’ve been surfing on-line more than three hours today, but
    I never discovered any fascinating article like yours.
    It is pretty price sufficient for me. In my view, if all webmasters and bloggers made good content
    as you probably did, the web will likely be much more useful than ever before.

  17. Very nice post. I simply stumbled upon your blog and wanted to mention that I
    have really loved surfing around your weblog posts.
    After all I’ll be subscribing on your feed and I hope you write again soon!

  18. I seriously love your blog.. Very nice colors & theme.
    Did you create this site yourself? Please reply back as I’m wanting to create my very own blog and want to find out
    where you got this from or exactly what the theme is called.
    Many thanks!

  19. Its such as you read my thoughts! You appear to know so much about
    this, like you wrote the ebook in it or something.

    I believe that you simply could do with some percent to force the message house a little bit, however instead of that, that is great blog.

    An excellent read. I’ll definitely be back.

  20. Excellent post. I was checking continuously this blog and I’m impressed!

    Very useful info specifically the last part 🙂 I care for such information a lot.
    I was looking for this certain info for a long time.

    Thank you and best of luck.

  21. Nice post. I used to be checking constantly
    this weblog and I’m impressed! Extremely useful info specifically
    the closing section 🙂 I handle such info much. I used to be
    looking for this certain information for a long time.
    Thank you and good luck.

  22. Hi there! This article could not be written much better!
    Looking through this post reminds me of my previous roommate!
    He continually kept preaching about this. I’ll forward this article to him.
    Fairly certain he’s going to have a very good read. Many thanks for sharing!

  23. I blog frequently and I really thank you for your
    information. The article has really peaked my interest.
    I will take a note of your blog and keep checking
    for new information about once a week. I subscribed to your RSS feed too.

  24. I blog often and I truly appreciate your content. Your article has really peaked my interest.
    I’m going to take a note of your site and keep checking for new information about once a week.
    I opted in for your RSS feed as well.

  25. I have been surfing online more than 4 hours today, yet I never found any interesting article like yours.

    It’s pretty worth enough for me. In my view, if all site owners and bloggers made good content as
    you did, the net will be much more useful than ever
    before.

  26. Hi there, I discovered your site by way of Google at the same time as
    looking for a related matter, your website came up, it seems to be
    great. I’ve bookmarked it in my google bookmarks.

    Hello there, simply changed into aware of your blog
    through Google, and located that it’s truly informative.
    I’m gonna be careful for brussels. I’ll be grateful if
    you happen to proceed this in future. Many other people can be benefited from your writing.
    Cheers!

  27. Howdy! I could have sworn I’ve been to this blog before but after browsing through some
    of the post I realized it’s new to me. Anyhow, I’m definitely glad I found it and
    I’ll be book-marking and checking back often!

  28. Howdy! I could have sworn I’ve been to this site before but
    after going through some of the posts I realized it’s
    new to me. Nonetheless, I’m certainly delighted I came across it and I’ll be book-marking
    it and checking back regularly!

コメントを残す

メールアドレスが公開されることはありません。 * が付いている欄は必須項目です