BOOK
Kosai Hi Kazei No Point to Juyo Jirei Q & a
Nishimaki Shigeru
2800yen
(3080yen Tax incl. in Japan)
| Points You Earn | 1% (28p) |
|---|---|
| Release Date | November 11, 2010 |
| Availability | Sold Out |
Product Details
| Catalog No. | NEOBK-884463 |
|---|---|
| JAN/ISBN | 9784793118715 |
| Product Type | BOOK |
| Pages | 439 |
|---|
Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.
Related Artists
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
交際費課税のポイントと重要事例Q&A / 西巻茂
5,000円基準創設後4年間で明確になった取扱い、訴訟、事例等。グループ法人税制における交際費等の取扱い。交際費等の範囲や判断基準、隣接費用との区分など、実務上の留意点をQ&Aで解説。改訂に当たり47問のQ&Aを追加。
Related Offer & Feature
Tracklisting
| 1 |
第1編 交際費課税の概要(交際費等の損金不算入の趣旨
|
| 2 |
交際費等の損金不算入額の計算 ほか)
|
| 3 |
第2編 飲食費5,000円以下を交際費等から除外する概要とポイント(一人当たり飲食費5,000円以下の交際費等除外の概要
|
| 4 |
5,000円基準の問題点 ほか)
|
| 5 |
第3編 質疑応答事例(交際費等の支出、金額、時期の判定
|
| 6 |
売上割戻しと交際費等 ほか)
|
| 7 |
第4編 参考資料(交際費等に関する法令・通達
|
| 8 |
交際費等(飲食費)に関するQ&A(国税庁))
|
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