About consumption tax and local consumption tax purchase deduction tax pertaining to subsidy

　If the subsidized business is a taxable business operator of the consumption tax, if a taxable purchase is made under the Consumption Tax Law for transactions associated with the project implementation, the expenses can be deducted as a deductible purchase tax amount It has become.
　Therefore, if the subsidized business deducts the consumption tax pertaining to taxable purchases at the time of final tax return of the consumption tax, the subsidized business does not substantially bear the consumption tax pertaining to the purchase. You.
　Based on the above, if the purchase tax credit amount of the consumption tax amount pertaining to the subsidy project cost is determined, the amount equivalent to the subsidy pertaining to this is promptly reported to Yokohama City, and if it is necessary to return 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
※Even businesses with a refund of 0 yen need to report.

Please do so immediately after the consumption tax is filed. (Approximately 2 months)

Please check the refund amount by the flow and submit required documents. required documents may vary depending on the subsidy, so please refer to each subsidy outline for details.

There is no refund to Yokohama-shi when we correspond to any of the following. required documents, such as reports, is submitted to Yokohama, and the processing is completed.

Oh, we have not filed a final income tax return (they are tax-exempt businesses)
(B) Final tax return is filed using the simplified taxation method
C. Specific income ratio exceeds 5%
D) The consumption tax on subsidized expenses has been filed in an individual response manner as required only for tax-exempt sales.
(E) Subsidized expenses are only tax-exempt purchases such as personnel expenses.
F. All uses of subsidies, etc. fall under tax-exempt purchases

[Documents to be submitted]
If applicable to a
①Income Tax Amount Report on Consumption Tax and Local Consumption Tax
②Breakdown of Estimation Report

In cases where it falls under a.e.
①Income Tax Amount Report on Consumption Tax and Local Consumption Tax
②Breakdown of Estimation Report
③Final income tax return (copy) of consumption tax and local consumption tax for the tax period
④Calculation table (copy) of taxable sales ratio, deductible purchase tax amount, etc.

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

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

　The method of calculating the refund amount of the consumption tax and other purchase deduction tax related to the subsidy differs depending on the method of calculating 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 in which the consumption tax amount covered by subsidies is deducted from the purchase tax amount.

Oh, when final tax return is filed by full deduction
　Subsidized amount used for taxable purchases x 8/108 = Return amount (rounded down to the nearest yen)

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

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

[Documents to be submitted]
Common a.　
①Income Tax Amount Report on Consumption Tax and Local Consumption Tax
②Breakdown of Estimation Report
③Final income tax return (copy) of consumption tax and local consumption tax for the tax period
④Calculation table (copy) of taxable sales ratio, deductible purchase tax amount, etc.

About payment of refund amount, it becomes flow as follows.
①Subsidiary companies send reports to Yokohama City
②We send payment notice from Yokohama-shi to supporting company
③Subsidiary company pays Yokohama-shi by payment notice

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

※This is a general entry example (the format varies 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.

For inquiries regarding the purchase deduction tax amount of consumption tax and local consumption tax, please contact the application for the subsidy.