タグ:Deduction ( 1 ) タグの人気記事

68 Days before 日商簿記1級

NIKKEI NET 日経新聞社 2007/04/02 (07:00) の記事を引用

減価償却の期間短縮特例、利用しやすく・国税庁
 国税庁は企業が製造機械や設備の「減価償却」の期間を短縮できる特例制度を使いやすくする。企業の設備には法定の耐用年数が決まっており、償却期間を短くすると年間の損金計上額を増やせる。設備の陳腐化などで短縮が認められる特例について、対象範囲や計算方法などを明確にした利用指針を作成する。複雑だった特例措置を使いやすくして、企業にとっては償却期間中は年間の税負担を軽減できる効果がある。

 利用指針は2日に公表する。減価償却は企業の製造設備や建物などの資産について、毎年の価値の減少分を損金として計上できる仕組み。製造設備の場合、資産ごとに2年から25年までの法定耐用年数が決まっている。 (07:00)

I found an article on Nikkei News Paper today, which is similar to the one cited above, which reports that National Tax Agency (Japanese IRS) is promoting policies that facilitate taxpayers’ application process to shorten the depreciation period of assets acquired. The shorter the depreciation period is, the more deduction can be count in the calculation of the taxable income, which alleviates the tax burden.

(By the way, if this increased amount of deduction cannot be count as expense in the income statement, the book income would exceed the taxable income, which I suppose would generate Deferred Tax Liability.)

One of the things that business entities in Japan are moaning about is heavy tax burden, which they claim puts them under unfair competition in the global market.
For example, in Japan, the maximum amount of deduction for the acquisition cost of asset had been limited to 95% until recently, while the full depreciation is possible in many other countries. The taxation system reform in 2007 is going to admit the full depreciation in some cases after a persistent plea by the Japanese business circle.

This sort of information helps me in deepening my understanding of Deferred Tax Accounting day by day. That’s good.
But the bad news is that I started lagging behind the study schedule again…
Before talking about Japan’s tax reform, I have to reform my manner of study and squeeze myself much harder (>_<)
[PR]
by nn_77 | 2007-04-02 18:24 | >REG | Comments(2)