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2012年01月30日(月)

所得税法56条

27日、12月議会で「継続審議」となった《所得税法第56条の廃止を求める意見書採択を求める陳情書》について、陳情者から説明を受けた。零細自営業者の白色申告の際、家族従業者への対価の支払いは必要経費に参入されないのが56条である。配偶者86万円、家族の場合は50万円が控除されるだけである。青色申告にすれば経費に参入されるが、零細な家族経営では帳簿の管理等複雑出し難しいという。

国税庁によると2007年に青色申告した事業所得者は約100万人で、専従者1人あたりの平均給与は228万円。白色申告で納税した事業所得者は約80万人で、専従者1人あたりの平均控除額は79万円。青色申告が有利だとは言えできない人が多いのが現状のようである。

Posted by 堀 晃 at 08時49分   トラックバック ( 0 )   コメント ( 5 )

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wty123 2017年04月25日 16時03分 [削除]

運命ってことば信じてる?私は信じてる。言葉にすると乙女過ぎて笑えるけどそういう感覚ってない?

http://www.epicandfantasy.it 2015年07月18日 11時27分 [削除]

国税庁によると2007年に青色申告した事業所得者は約100万人で、専従者1人あたりの平均給与は228万円

http://www.madelonkooijmans.nl 2015年04月20日 17時19分 [削除]

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