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BOOK

Oshu Fuka Kachi Zei No Ronten

Nishiyama Yumi

2200yen
(2420yen Tax incl. in Japan)
Points You Earn 1% (22p)
Release Date mid November 2024
Availability Backorder:Usually ships in 1-3 weeks
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Product Details

Catalog No.NEOBK-3038615
JAN/ISBN 9784539730690
Product Type BOOK
Pages 205

Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.

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Translate Description

*As it is a machine translation, the result may not provide an accurate description. Please use it only as a reference. *Not available within the China mainland region.

Description in Japanese

欧州付加価値税の論点 / 西山由美/著

仕入税額控除、複数税率、インボイス、リバースチャージ...。日本の消費税制度の先行モデルである欧州付加価値税は、どのように構築されたのか?EU及び加盟各国の取組みや付加価値税指令の制定経緯、欧州司法裁判所の裁判例から、その要諦を探る。

Related Offer & Feature

    Tracklisting

    1
    第1章 欧州付加価値税の基礎―制度と沿革(付加価値税共通ルールの策定と域内共有
    2
    欧州付加価値税の基本原則)
    3
    第2章 課税対象と納税義務者―付加価値税における「事業」(「事業者」と「経済活動」
    4
    課税取引
    5
    中小事業者)
    6
    第3章 仕入税額控除(請求権としての仕入税額控除
    7
    仕入税額控除と非課税取引
    8
    仕入税額控除とインボイス)
    9
    第4章 越境取引(越境取引の基本ルール
    10
    越境取引における仕向地原則
    11
    域内越境取引における特徴的な制度
    12
    越境取引課税の課題)
    13
    第5章 個別問題(税率構造
    14
    脱税問題
    15
    コンプライアンスコスト)

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