Do Amazon Japan station sellers a lot, you know Japan's consumption tax? In fact, it is a new kind of tax imposed by the Japanese government in April 1989; this tax can actually be categorized as a value-added tax (VAT). The scope of consumption tax includes almost all commodity transactions and labor, covering a very wide range.
tax rate
Japan's consumption tax includes national tax and local tax, generally standard 10%, low tax rate 8%, but the low tax rate only applies to food, beverages, newspapers and other products.
Registration
Japanese company registration:
1) Sales in Japan exceeding 10 million yen (≈ 558,000 RMB or more) two years ago.
2) If the sales volume exceeded 10 million yen (≈ 558,000 RMB or more) in the first six months of the previous fiscal year, and the wages of the corporation and employees are also required.
3) If the company has been established for more than 2 years and has a capital of 10 million yen or more (≈ 558,000 RMB or more).
Overseas Company Registration
You can choose to register voluntarily, but the tax office requires that you must notify the tax office at least one day before the sale occurs, i.e., you must start filing the application for registration. However, the following conditions must be met before the tax return and tax payment are required.
1.If sales in Japan exceeded 10 million yen (≈ 558,000 RMB or more) two years ago.
If sales in the first six months of the previous fiscal year exceeded 10 million yen (≈558,000 RMB or more), and if corporate and employee wages are also required.
If the head office in China has been established for more than 2 years and has a capital of 10 million yen or more (≈ 558,000 RMB or more).
Materials required for registration:
The business license and articles of incorporation of the principal company to be applied for are translated into Japanese and attached to the application form.
Corporate ID or passport.
Fill out basic registration forms to understand the customer and basic sales of the company.
Reporting Obligations
It should be emphasized that the taxable year in Japan is the second year after the year in which the business is conducted.
However, there is a pre-payment policy for taxes:
According to the previous year's sales tax amount in advance of the current year's tax payment, divided into 1, 3, 11 prepayment (specific requirements, you can consult us).
What is the specific deadline for filing?
End of February of the third year after fulfillment of reporting requirements
For example:
Sales in 2019, tax year 2021, tax return due end of Feb. 2022
Japanese Consumption Tax System
You can choose either the standard system or the simplified system.
Standardized system: sales excise tax - deductible excise tax on purchases
Simplified system: Sales Excise Duty* Deductible Rate
Deductible tax rates here are generally different depending on the industry.
So how do I apply for this simplified excise tax?
The conditions for application are that sales do not exceed 50 million yen in the first taxable year, 55 million yen in the second taxable year, and so on.
If the tax is paid
Japan has a tax representative system, which requires that funds be remitted to an account established by the tax office through the representative's bank account. Therefore, sellers can remit funds to our designated bank account in Japan. The amount of remittance, taxable funds, and handling fee required will be recorded in the monthly payment notice issued by Green Circle Tax Consultant.
I've got a lot of information about Japan's consumption tax in advance. Chinese sellers should masturbate in advance.
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