Law enacted with special measures such as tax deferment is passed. New Corona April 30 19:59
A law incorporating special taxation measures such as postponing tax payments for companies and sole proprietors whose income has drastically decreased due to the spread of new coronavirus infection was approved by the majority in the plenary session of the House of Councilors on 30th. Was established.
The law, which includes special measures for taxation to deal with the spread of new coronavirus infection, states that corporate tax, consumption tax, income tax, etc. should be applied to companies with significantly reduced income and sole proprietors including freelancers. Payment and the collection of local taxes such as property tax are postponed for one year.
This applies to collateral and delinquency tax exemption if your income has decreased by 20% or more for the past month or more since February, compared to the same period in the previous year.
If grace is granted, payment of social insurance premiums such as pensions and health insurance will also be graced.
In addition, SMEs and sole proprietors will reduce the property tax and city planning tax on equipment and buildings for the next year, if the amount of decrease in sales is large.
Furthermore, in the event of a deficit, the scope of the "return refund", which allows you to receive a refund of corporate tax amounts going back to the past fiscal year, will be extended to companies with a capital of 1 billion yen or less as a special case. Is also included.
Tax deferment for corporate tax and consumption tax
The tax support measures for the spread of the new coronavirus infection include measures to reduce the burden on companies and sole proprietors who are seriously affected.
For corporations whose income has decreased significantly and sole proprietors, including freelancers, we will defer the payment of national taxes such as corporate tax, consumption tax, and income tax, and the collection of local taxes such as property taxes for one year.
This applies to cases where income has decreased by 20% or more over the past month or more over the past month, compared to the same period in the previous year.
Generally, when you postpone tax payment or collection, it is necessary to provide collateral as a general rule, and late taxes and late payments are also imposed, but this time, as an exception, both are exempted.
If grace is granted, payment of social insurance premiums such as pensions and health insurance will also be graced.
These measures are also applicable when the owners of buildings and commercial facilities also have similar income reductions due to the reduction or exemption of rents such as tenants, and encourage flexible response to rents.
By delaying the payment of these tax payments and social insurance premiums, it is expected that the overall burden will be reduced by about 26 trillion yen.
Reduction of taxes such as property taxes
SMEs and sole proprietors, whose sales continue to decline, will exempt property taxes and city planning taxes on equipment and buildings for the next year, which is to be taxed.
From February to October, the amount of decrease in sales for the three months from
30% or more to 50% less than the same period of the previous year, half the amount,
▽ 50% or more decrease If there is, we will exempt the entire amount.
This also applies when sales decrease due to rent reduction or exemption from tenants and other factors. The reduction of local taxes due to the reduction of taxes such as property tax will be fully covered by national expenses.
Expanding the "return refund" system
In the event of a deficit, we will expand the system of "return refund", which allows you to receive a refund of corporate tax amounts going back to the past fiscal year.
Normally, it is applied to small and medium-sized enterprises that make “blue tax return” in which income and expenses are recorded in a book and declare the income, but as a special case, it is also applicable to large companies with capital of 1 billion yen or less. I will.
Financing support for event organizers
If the purchaser does not ask for a refund of the ticket because the organizer who canceled the event such as culture, art, sports, etc. in response to the government's self-restraint request, will consider the amount as a donation and tax Apply "donation donation deduction" to reduce the burden of.
Assists in cash management by allowing the organizer to leave funds by reducing ticket refunds.
Promote telework for SMEs
We support the telework of companies that spread due to the spread of infection. For small and medium-sized enterprises and sole proprietors who have installed the equipment necessary for telework and equipment for video conferencing, we will take preferential treatment such as deducting up to 10% of the acquisition amount from the corporate tax amount.
100,000 yen benefit is exempt
The tax exemption will not be applied to the uniform payment of 100,000 yen in cash and the addition of 10,000 yen per child to households receiving child allowance, which is implemented as an emergency economic measure.
Special measure for "mortgage tax reduction" Extension of moving-in period
Regarding special measures to extend the period for which the "mortgage tax reduction" is available to 13 years, we will extend the period of stay until the end of next year for one year until the end of next year.
For people whose housing construction has been delayed due to the spread of the infection and the time when they can move in has been delayed. You must be present.
Extend the deadline for applying "Environmental Performance Discount" mitigation measures
Regarding the "environmental performance rate", which is a tax based on fuel efficiency when it acquires a car, the deadline for applying the reduction measure that reduces the tax rate by 1% has been extended for half a year from the end of September this year until the end of March next year. The acquired one is the target. The total amount of local tax reduction due to this measure will be covered by national expenses.