Consumption tax and local consumption tax pertaining to subsidies

　If the subsidized company is a taxable business with consumption tax, if you make taxable purchases under the Consumption Tax Law for transactions associated with the implementation of the business, the expenses can be deducted as the purchase tax amount subject to deduction. It has become.
　Therefore, if the subsidized business deducts the consumption tax amount pertaining to the taxable purchase at the time of finalizing the consumption tax, the subsidized company does not substantially bear the consumption tax on the purchase. Become.
　Based on the above, if the purchase tax credit amount is determined among the consumption tax amount pertaining to the subsidy project cost is determined, the amount equivalent to the subsidy pertaining to this will be promptly reported to Yokohama City, and if a return is required based on the report , The refund amount will be paid to Yokohama City.

Businesses that are required to report the consumption tax purchase deduction tax amount according to the subsidy grant guidelines
※A report is required even for businesses with a refund of 0 yen.

Please do so as soon as possible after the tax return. (Approximately within two months)

Please check if there is a refund amount, and submit the required documents. In addition, required documents may vary depending on the subsidy, so please check each subsidy summary for details.

When we correspond to any of the following, there is no refund amount to Yokohama-shi. We submit required documents such as reports to Yokohama-shi and processing is completed.

Oh, we do not file tax return (it is tax exemption company)
B. Tax returns are filed using the simple taxation method
C) The specific income ratio exceeds 5%
D) Consumption tax pertaining to subsidized expenses is filed in the individual response method as required only for tax-exempt sales in the individual response method.
(E) Subsidized expenses are only tax-exempt purchases such as personnel expenses
(F) All uses of subsidies, etc. correspond to tax-exempt purchases

[Documents to be submitted]
If it falls under (a)
①Deduction tax report on consumption tax and local consumption tax
②Breakdown report

When it falls under i.e. o-ca
①Deduction tax report on consumption tax and local consumption tax
②Breakdown report
③Final tax return for consumption tax and local consumption tax for the tax period (copy)
④Calculation table (copy) of taxable sales ratio, deductible purchase tax amount, etc.

If it falls under c.
①Deduction tax report on consumption tax and local consumption tax
②Breakdown report
③Final tax return for consumption tax and local consumption tax for the tax period (copy)
④Calculation table (copy) of taxable sales ratio, deductible purchase tax amount, etc.
⑤Calculation table for specific income ratio

※The following calculation example shows that the consumption tax rate is 8%. In the case of actual calculation, please calculate with the consumption tax rate for the applicable year.

　The method of calculating the refund amount of the purchase deduction tax such as consumption tax pertaining to the subsidy depends on the calculation method of the deduction tax amount at the time of final tax return. Please calculate the refund amount as follows based on the contents of the final tax return, which deducts the consumption tax amount covered by the subsidies, etc.

Oh, when we file final income tax return by full deduction
　Subsidy amount used for taxable purchase x 8/108 = refund amount (rounded down to the nearest yen)

(B) When the tax return is filed using the individual response method
　A Subsidies used for subsidized expenses required only for taxable sales
　　Subsidy amount used for taxable purchases (for taxable sales) x 8/108 = refund amount (rounded down to the nearest yen)
　B Subsidies used for subsidized expenses required to be shared with taxable sales and tax-exempt sales
　　Subsidy amount used for taxable purchases (common correspondence) x 8 /108 x Tax sales ratio = refund amount (rounded down to the nearest yen)
　A+B = refund amount

C) When the tax return is filed using the lump-sum proportional allocation method
　Subsidized amount used for taxable purchase x 8 /108 x tax sales ratio = refund amount (rounded down to the nearest yen)

[Documents to be submitted]
Common to a. i.e.　
①Deduction tax report on consumption tax and local consumption tax
②Breakdown report
③Final tax return for consumption tax and local consumption tax for the tax period (copy)
④Calculation table (copy) of taxable sales ratio, deductible purchase tax amount, etc.

About payment of return amount, it becomes flow as follows.
①Subsidiary companies send reports to Yokohama City
②Sending payment notice from Yokohama City to supporting companies
③Subsidiary companies pay to Yokohama City by payment notice

※Points to note
The destination of reports, etc. is, in principle, the department that applied for grants, etc. and reported the results. If you have received multiple subsidies during the fiscal year, please send reports to each department in charge.

※This is a general entry example (the format differs depending on each subsidy.) For details, please check with the department in charge of each subsidy. 。

When there is no return to Yokohama City

When there is a return to Yokohama City

As style is determined for each subsidy, please confirm each subsidy summary.