An Empirical Analysis on the Difficulty of Shifting of Consumption Tax Caused by the Calculation Structure and A Research of Special Measures in Consumption Tax Law for the Small and Medium Business
| Project/Area Number |
15K12968
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Niigata University |
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Principal Investigator |
Fujimaki Kazuo 新潟大学, 人文社会科学系, 教授 (20456346)
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 消費税 / 簡易仕入税額控除制度 / 簡易課税制度 / 中小事業者 / 消費者 / 転嫁 / 人件費 / 付加価値税 / 給与 / 損税 / 益税 / 簡易仕入税額控除 |
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| Outline of Final Research Achievements |
The purpose of this study was to clarify the problems and limitations of simplified input tax credit system (hereinafter referred to as SITCS) introduced for the purpose of reducing burden of calculation process of consumption tax amount for small and medium-sized enterprises (hereinafter referred to as SME) and to make a proposal for alternative measure to replace SITCS. Consumption tax is expected to be added on (shifted to) the price of goods and services offered by business enterprises and ultimately borne by consumers. However, in fact, shifting of the tax is sometimes difficult for some SME in economically weak position. In such a case, they are forced to bear all or a part of the consumption tax. It is so-called “Sonzei”. This study was performed to solve the problem on difficulty of shifting of the tax and indicate an outline of the fair and simple special measure focusing on labor costs which are the main components of value added i.e. the tax base of consumption tax.
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| Academic Significance and Societal Importance of the Research Achievements |
消費税は税収が経済動向に左右されにくく安定していると一般に評価されている。しかし、消費税が景気後退期においても安定した税収を維持できているのは、一部の中小事業者に消費税の転嫁や納税の面でしわ寄せがきていることを意味する。消費税制度を景気拡張期・後退期を問わず持続的・安定的に維持していくためには、特に景気後退期において中小事業者の転嫁困難性（損税）の問題をいかに解決するかにかかっている。本研究では、その転嫁困難性と消費税の課税ベースの主要な構成要素である人件費との関連性に着目して、その問題解決のための措置案を提示している点に新規性がある。
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Report
(5 results)
Research Products
(5 results)
