Let's determine the criteria for whether it will be expenses
会社で事業を行う上で必要な支払いについては、経費として計上すると納税額を減らせます。これは会社の売上額からかかった経費を差し引いた額に税率をかけることで、納税額を算出するためで、経費計上によって節税が可能なためです。
However, not all payments in the company are recognized as expenses, and there is a clear line draw.Similar payments are divided into expenses and those that are not, and incorrect costs may be penalized by the tax office.
Therefore, this time, I will explain what kind of payment is applicable, the standards, what you can do and what you cannot do.
* In the "Founding Handbook" that writes this article, more fulfilling information is also explained in the thick "Founding Handbook / Printing Version".Please order it because you can get it for free.
Contents of this article
What is expense?
どのような事業内容でも、会社として利益を上げている以上、税金を納める義務が発生します。納税額と利益は比例しており、納税額は会社の売上額で決まります。しかし、売上額からは経費を差し引いていいことになっており、かかった経費が多ければ納税額が少なくなるという仕組みです。節税のために経費を増やそうと思う方もいるかもしれませんが、経費として認められるものかどうかにはしっかりとした判断基準があります。
What does the expense mean?
To run a company, you must have a base office.In order to maintain the office, it costs money, such as a computer, copy machine, and stationery, as well as paying rent and utilities.It also requires entertainment expenses and transportation expenses for business destinations.
The money required for the company management is recognized as expenses, and expenses can be reduced to reduce tax payments.Expenses are indispensable for company management, but if you are not allowed to be recognized as expenses, tax offices may be investigated or penalty may be imposed.It is necessary to properly understand the criteria for determining whether payment is recognized as expenses.
The basis is "payment that leads to sales"
So what are the criteria judged to be expenses?Whether it's a "payment that leads to sales".If it is a payment that can clearly explain the relationship with sales, it will be recognized as expenses, no matter how expensive payment.In other words, no matter how small it is, payments that do not lead to sales are not allowed as expenses.
In the unlikely event that an unacceptable payment is found, the penalty may be imposed depending on the content.Understanding the criteria is one of the essential points for running a company.
What expenses are expenses?
What is recognized as a cost is detailed for each account, and we will compare it whether it will be the subject of the actual cost of the company.Let's look at the definition of each account.
Labor cost
If you are hiring an employee at the company, the labor cost is recognized.Expenses can be recorded as labor costs for employee salaries, bonuses, retirement allowances and various allowances.
travel expenses
The taxi fee used in the business round, the train fee used by employees for business, and the accommodation expenses when staying at a hotel on a business trip are all travel expenses and transportation expenses.You will need a receipt or receipt when you use it, but you need to be careful when you pay with an IC card or electronic money, as it will be confused with private use.
As you can see that the cost of the work, you can explain it properly when a tax audit is entered by linking the history and the meeting schedule with the business partner.
Entertainment fee
If you are accompanied by eating and drinking at a meeting or meeting, you can record expenses as entertainment expenses.In addition, tea confectionery, souvenirs, middle -aged, year -end gifts, celebration money and condolences to business partners are also recognized as entertainment expenses.
The expense of entertainment is difficult to distinguish between public and private, and there are many fraudulent, so the tax office tends to check strictly.If you get lost, judge based on "whether it will lead to sales".
R & D expenses
The cost of participation in seminars and events that have been involved in businesses and the knowledge that is useful for company management can be recorded as R & D expenses.
Newspaper book expenses
If you subscribe to newspapers and books to get information at the company, you can record expenses as newspaper book expenses.In addition, newspaper books are also available for maps and DVDs for materials, membership fees for information sites, and e -mail magazines.
However, if you cannot explain the purpose of the purchase properly, be careful as it may be pursued when a tax audit is entered.
Communication expenses
Calls, faxes, Internet line usage fees, stamps, and mobile phones contracted by the company for business use can be recorded as communication expenses.However, if you use your home, office or private mobile phone, it is necessary to make an appropriate device.
supplies expense
Purchase costs for items less than 100,000 yen, such as slips and stationery, printer toner and ink cartridge, can be recorded as consumables costs.There is no strict definition of consumables, and it can be recorded as a consumable cost if it is less than 100,000 yen even if it is a computer, tablet, clerical desk or cabinet that originally falls under fixed assets.。In addition, even if it is 100,000 yen or more, it can be used as a consumable cost if the available period is less than one year.
Legal welfare expenses
If you are hiring an employee, you will be able to record expenses such as health insurance premiums, employee pension insurance premiums, work -related insurance premiums, and employment insurance premiums for employees.Even if you are a sole proprietor, if you have more than 5 employees, you are obliged to take out social insurance, and the expenses can be recorded as statutory welfare expenses.
Taxation Public Division
Taxes and public contributions for company management can be recorded as a tax -public section.Includes personal business tax, property tax, automobile tax, real estate acquisition tax, income stamp fee, etc.
However, it is important to note that the tax paid from income, such as corporate tax and resident tax, and punishment of delinquent taxes and additional taxes, are not included in the Tax Division.
repair costs
The cost of repair and maintenance of fixed assets such as buildings, facilities, and machine equipment can be recorded as repair costs.Regular maintenance costs for elevators and repair of printer are applicable.
One thing to keep in mind in the repair cost is that it is a repairs for restoration.If an improvement is made so that it is hard to break down after repairing the machine device, the property value will change, so depreciation is required separately.
Outer and construction
If you ask a contractor to create a website or create a company logo, you can record expenses as outsourcing.In addition, business card design and product naming are also applicable.
If you outsource a part of the business to a vendor, it will be an outsourcing wage, but it is necessary to pay attention to the "payment fee" account for highly specialized tasks such as having a tax accountant see books.
Rents
If you rent a room or parking lot for the office, you can record your rent and usage fees as local rent.If you use a private car, you will be apportioned to your business and record your expenses.
What is not expenses?
経費の判断基準である「売上げにつながる支払い」かどうかという観点から、経費計上できない費用もあります。経費として認められない支払いを経費計上してしまうと税務署からペナルティを科せられてしまうおそれもあるため注意が必要です。どのような支払いが経費に含まれないのか、しっかりと把握しておきましょう。
Corporate tax / corporate resident tax
Corporate tax, corporate resident tax, corporate business tax cannot be recorded.These are obliged to pay taxes, not spending.Sole proprietors are also obliged to pay income taxes and resident taxes, but please note that they are not able to accounting expenses.
Unused consumables
Expenses are allowed for office supplies used by the company, but you need to be careful about unused items.Consumables that have not been used yet are not expenses.Since only the actual amount can be recorded, it is necessary to implement consumables and deduct unused at the time of declaration.
In stock that has not been sold yet
When purchasing and selling products at a company, the cost of purchasing is recognized as expenses, but not all expenses.Products that have been purchased but have not yet sold are inventory and do not expenses.Only the products that have been sold can be included in the cost of purchasing.Therefore, care must be taken when purchasing in large quantities.
Payment that has nothing to do with business
When purchasing and selling products at a company, the cost of purchasing is recognized as expenses, but not all expenses.Products that have been purchased but have not yet sold are inventory and do not expenses.Only the products that have been sold can be included in the cost of purchasing.Therefore, care must be taken when purchasing in large quantities.
Care must be taken to increase expenses beyond the range
If you do not understand the scope of expenses as expenses, or if you declare personal payments as expenses, you may be investigated by a suspicious tax office.It is important to note that this survey does not pay taxes that must be paid, so if it is judged as a so -called "tax escape", penalties may be imposed.
Let's look at what penalties are in the expense that exceeds the range.
Under declaration additional tax
If you declare a small amount than the original tax amount, you will be imposed on "under declaration additional tax".Among the correct tax amounts, 10%will be added to the unpaid amount.If you notice the underlying declaration yourself and make a correction before a tax audit, you may not be eligible, so take action immediately when you notice it.
Non -declared tax
Some penalties will be imposed if you do not pay the taxes you need to pay.The "unlimited additional tax" will be imposed if you do not file a declaration by the deadline, unless you have a legitimate reason, such as a disaster, and 15%of the correct tax amount, 15%, 500,000 yen.20%will be added for the part that exceeds.
Unpaid additional tax
Regarding the salary paid to employees, companies and sole proprietors will pay taxes on behalf of employees.This is a withholding tax, and it must be paid by the deadline, but if it is delayed, you will be charged a "non -payment tax".10%of the correct tax amount will be added to the unpaid, but will be exempted if there is a legitimate reason for delayed payment.
Heavy additional tax
In the event of undergoing tax return tax, non -filot additional tax, non -payment additional tax, you can be imposed by falsifying documents to escape tax payments or doubled books.Is "heavy additional tax".In the case of under declaration and non -payment, 35%are added, and 40%of heavy taxes are added for unonidening.
summary
You can reduce the amount of tax payment by raising your expenses, but it is defined as "payment that leads to sales", and its category is clearly determined.If anything is recorded, there is a risk of investigating the tax office.
If a tax audit finds an unacceptable payment, it may be a penalty, and heavy taxes will be added.However, the essence of penalty is not an additional tax, but a social trust.If the company is receiving a loan from a bank, it may affect future loans.
In order not to fall into such a situation, make sure you understand the nature of expenses and pay the tax properly.
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