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。
消費税が還付されたことなんて一度もない＠＠＠
消費税のことを聞きたい😋
難しい事が少しずつ分かってきた
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