성실신고확인제도 대상사업자의 조세전략

Abstract

The confirmed compliant tax reporting system is under implementation from the report of global income tax attributed in 2011 that the individual entrepreneurs, whose income amount by industry specified by the Income Tax Act is more than a certain amount, should submit the global income tax report together with the confirmation of compliant tax reporting confirmed by tax agents such as licensed tax accountant concerning the adequacy of keeping the account book. The confirmed compliant tax reporting system grants certain benefits and sanctions to appropriate entrepreneur of confirmed compliant tax reporting system and the identified sincere reporters. The appropriate entrepreneur of confirmed compliant tax reporting system will be provided with the benefits such as tax credit for confirmed compliant tax reporting fee, tax credit for medical expenses and educational expenses, and extension of the term of reporting and paying global income tax by 1 month. In case of no identification or poor identification, sanctions will be provided such as imposition of additional tax or selection of the object of occasional tax investigation. Tax agents who identified sincere report will be provided with benefit such as confirmed compliant tax reporting fee by appropriate entrepreneurs, but in case the sincere report is found out untrue through post-inspection or tax investigation, they will be provided with sanctions such as suspension of a license. As for the appropriate entrepreneurs and identifiers of confirmed compliant tax reporting, the motivation to comply or avoid the system might occur at the same time by comparing the benefits and sanctions. The previous researches presented findings that the motivation to avoid the system is bigger. It is private enterprises’ conversion into corporation that the appropriate entrepreneurs who try to avoid the confirmed compliant tax reporting system mainly use. It is because once a private enterprise has conversed into corporation, it will not be subject to the Income Tax Act, but to the Corporate Tax Law, which does not stipulate the obligation to submit a confirmation of compliant tax reporting. In order to regulate this, the taxation authorities announced the revised tax bill as of August 2, 2017 that imposes the obligatory submission of the confirmation of compliant tax reporting together with the corporation tax report on private enterprises that convert into corporation to be exempted from the obligatory submission, even 「the appropriate entrepreneurs of confirmed compliant tax reporting within three years after the conversion into corporation」. The Income Tax Act stipulates that in case of judgement of confirmed compliant tax reporting, joint-venture business should be judged independently, and its other businesses should not be added up. This study analyzed an actual case of tax strategy that avoided the confirmed compliant tax reporting system taking advantage of the stipulation of liability to taxation and joint-venture business of the Income Tax Act while under its application, rather than the conversion into corporation that was used for the means of avoiding the confirmed compliant tax reporting system. The operator in this case of the study chose the tax strategy to avoid submitting the confirmation of compliant tax reporting, expecting he will come under the appropriate entrepreneur of confirmed compliant tax reporting system if he added the real estate leasing business to the manufacturing industry, his main business type. Therefore he was actually operating the joint venture business with his wife, but converted the manufacturing industry, his main business type, that he was nominally operating alone, into the joint venture. If the entrepreneur, the object of analysis, did not convert the manufacturing industry, which is the main business type, into a joint venture business, it would have been subject to the confirmed compliant tax reporting system due to the amount of the converted income that the income of the manufacturing industry that is the main business type, and the real estate leasing business are added up. However, as the manufacturing industry, the main business type, converted into joint venture business, the manufacturing industry that is the joint-venture business and the real estate leasing business that is the independent business were respectively short of the standard amount of confirmed compliant tax reporting. And this is the case of exemption of submission of the confirmation of compliant tax reporting. This study contributed to the fact that analyzed an actual case of tax strategy to avoid the confirmed compliant tax reporting system taking advantage of the stipulation of the Income Tax Act while under its application, rather than the conversion into corporation that was used for the means of avoiding the confirmed compliant tax reporting system.