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節税対策の経済的利益が非課税となる要件と税務調査での否認論点 元国税調査官が解説
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節税対策の経済的利益が非課税となる要件と税務調査での否認論点 元国税調査官が解説

税理士・会計事務所が顧問先に、節税策として「人間ドック」「社宅」「日当」「食事の支給」など、



認識・処理自体が誤っていた、規程自体が税務における非課税要件を満たしていなかったとして、給与・源泉課税(役員の場合は認定賞与として損金不算入)となってしまう税務調査事案もあり、「経済的利益=非課税」となる要件を『そもそも論で』理解していない現実が垣間見えます



内容

経済的利益が非課税となる原則的考え方

・通達規定があるからこそ非課税になる

・「水平的公平性」を満たしているか?

・経済的利益の額が「不相当に高額でない」要件

人間ドックの非課税要件

・法人は使用人に健康診断を受けさせる義務がある

・全従業員が人間ドックを受診していることは要件ではない

出張等にかかる日当の非課税要件

・日当は労務の対価ではない

・「日当」の本当の意味を理解する

法人社宅の非課税要件と注意点

・賃貸料相当額は原則計算で計算した方が節税になる

・「固定資産税の課税標準額」は評価書のどの金額か?

・賃貸物件で固定資産税の課税標準額を知る方法

マイクロ法人の経済的利益

・社長1人の法人でも日当が非課税になる理由

・最も見解が分れる人間ドックの費用は給与課税か?



講師名: 元国税調査官 久保憂希也

発行年: 2024年



こんな方におすすめ

・税理士、会計士、税理士事務所職員

・中小企業の経営者、個人事業者

・財務担当者、経理担当者



定価16,500円

※お値下げ交渉はご遠慮いただいております。ぜひこの機会にご検討ください。



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Notes:

  • The billing weight will be based on whichever is greater: the actual weight or the volumetric weight.
  • Volumetric weight (kg) = Length (cm) x Width (cm) x Height (cm) / 5000
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  • Consolidating 2 or more items will incur a "consolidation handling fee" (see price list for details)
    

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7. This website is not covered by our standard guarantees. Please consider carefully before making a purchase.

1. International Shipping

Air freight: If the arrival notice exceeds seven days and the status of the goods is not confirmed, a customer complaint will occur and the seller will not be able to report it.

2. local delivery

After receiving and inspecting the goods, if you have any questions, please contact Alfred 24 customer service staff within 48 hours after receipt, and let Alfred 24 make a decision. letao will try its best to provide relevant information to assist members in processing. The following are reminders:

1. You can leave a message through "Customer Service Message" and provide local express delivery in Order number and have the following information ready:
● Product outer box/unboxing photos
● Photos of damaged goods

2. Alfred24’s liability for any shipment, including but not limited to loss or damage, is limited to actual direct losses and shall not exceed the upper limit of HK$500 per shipment; if it is sent to a Post Smart Mail station or post office The maximum compensation limit for each shipment is HKD 320.

The following are product types that are not eligible for compensation by Alfred 24:
▲ The shipment is flammable or explosive, or is easily moldy, rotten and/or discolored, etc.
▲The shipment is fragile
▲The shipment is a liquid product
▲The recipient’s address is incorrect or invalid
▲The recipient’s contact number is invalid or the text message cannot be received
▲Any unpredictable or force majeure factors
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