Next year's tax reform outline of the ruling party, which was decided on the 10th, will encourage companies to invest and research and develop for economic recovery, as well as measures to reduce the burden on businesses and individuals hit by the new coronavirus. Measures have been incorporated.
The question is whether it will be possible to stimulate corporate investment and lead to economic recovery while supporting businesses in difficult situations.
According to the ruling party's tax reform outline for the next fiscal year, which was decided on the 10th by the Liberal Democratic Party and the Komeito Party, first, regarding property tax, if the taxable amount exceeds this year due to the rise in land prices for all land, only next year The tax amount will remain unchanged.
In addition, the special measures that the mortgage tax reduction is applied for three years longer than usual include measures to reduce the burden on companies and individuals in difficult situations, such as extending the deadline for moving in until the end of December next year. ..
On the other hand, it also includes measures to encourage companies to invest and research and develop.
For example, if a large company that is in the red formulates a future investment plan and obtains national approval, measures that can offset the current deficit with the surplus from the next fiscal year onward and reduce the burden of corporate tax will be significant. It will be expanded.
In addition, the upper limit for deducting a part of R & D expenses from corporate tax is set on the condition that R & D is conducted jointly with universities and venture companies for companies whose annual sales have decreased by 2% or more due to the spread of infection. Expand from 45% to 50%.
Corporate capital investment has been sluggish as the outlook for infections is uncertain and uncertainty about the future grows.
The question is whether this tax reform and additional economic measures can support businesses in difficult situations, provoke positive investment, and lead to economic recovery.
Restaurants that continue to be harsh
Small and medium-sized restaurants that have been hit by refraining from going out and drinking parties will check if there are any measures that can be used with this tax reform, but originally, the infection will spread again before the end of the year at the time of scraping. However, management is becoming more difficult.
The yakitori chain, which has 17 stores in Tokyo and Chiba, has survived the crisis by repeatedly changing its business format for each store while nighttime sales are declining.
At the store in Ginza, Tokyo, the name of the store will be changed only during the day from June, shaved ice will be sold from June to November, fried chicken for home delivery will be sold from September, and lunch will be open from November. I also go.
In addition to these efforts, the Go To Eat effect also helped the chain's overall sales recover to about 70% of the same month last year.
However, due to the recent spread of the infection, this month's sales have dropped to about 50%.
At this company, the property tax on commercial refrigerators and yakitori-baking machines was about 1 million yen every year, but this year, due to the special measures included in the economic measures in April, next year It is expected to be exempted.
Regarding this tax reform, we will contact a tax accountant to confirm whether there are any measures that can be used, but I feel that demand stimulation measures such as Go To Eat are also indispensable.
Mitsue Saito, a spokeswoman for KUURAKU, who runs the chain, said, "I'm grateful that taxes will be reduced even a little, but considering the decrease in sales, it's not enough as a subsidy. It continues. "