Book (Practical) Finance Introduction to the Consumption Tax [Revision 8]

Product description ※Please note that product information is not in full comprehensive meaning because of the machine translation.

Fiscal Policy
Features of this book ◆ This book is an introductory book that focuses on the basic structure of the consumption tax and explains the accounting method and filing procedures in an easy-to-understand manner for beginners. ◆ This edition is based on the 8% tax rate and incorporates the contents of laws and regulations as of April 2017. It is the latest edition with necessary revisions such as revision of the deemed purchase rate. ◆ Examples of written notifications are included as reference materials at the end of this book. Main Items ◆ Chapter 1 Mechanism of the Consumption Tax ◆ Chapter 2 Transactions subject to the Consumption Tax ◆ Chapter 3 Non-Taxable Transactions and Export Duty-Free Transactions ◆ Chapter 4 Taxpayer of the Consumption Tax ◆ Chapter 5 Tax Timing ◆ Chapter 6 Taxable Base Amount and Consumption Tax Amount against Taxable Base Amount ◆ Chapter 7 Handling Returns, Discounts, and Bad Debts ◆ Chapter 8 Purchase tax credit is other than the above.