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消费税上调会对我们的生活带来怎样的影响呢?让我们通过 以下资料来理解消费税制度,以便在购物或餐饮时顺利付款, 享受日本之旅!
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消费税10%基础知识指南
1.
消费税 2019年9月12日公开 Wovn Technologies作成 VISIT
JAPAN & LIVE JAPAN 基础知识指南 10%
2.
消费税上调会对我们的生活带来怎样的影响呢?让我们通过 以下资料来理解消费税制度,以便在购物或餐饮时顺利付款, 享受日本之旅! 2019年10月1日起,日本政府将消费税由8% 上调至10%,其中部分商品、服务适用于轻减 税率制度。 ・消费税与免税 ・增税目的 ・什么是轻减税率制度? ・标价说明 目录 什么是消费税? 案例分析 ・模拟案例 ©2019.For information, contact
Wovn Technologies, Inc.
3.
购物 餐饮 住宿活动 依据日本法律,以上项目均需缴纳“消费税” ・消费税指针对在日本国内购物或享受服务等“消费”行为而征收的税金。 ・在一定条件下,从免税店购买并携带回国的商品不属于征收范围。 ©2019.For
information, contact Wovn Technologies, Inc.
4.
免税是什么? 访日外国人若不在日本国内而是回到本国后消费,其金额不属于消费税征收对象。综上所 述,非日本常住居民即为免税对象! 满足以下条件即可在“免税店”享受免税制度 非免税对象 1.一般商品 当天在同一店铺消费5,000日元以上 2.消耗品 当天在同一店铺消费5,000日元以上、50万日元以下 1.在日本国内工作的人士 2.入境日本超过6个月的人士 家电用品 鞋包 服饰、和服 手表、珠宝 工艺品 食品 水果 化妆品 饮料 医药品 ©2019.For information,
contact Wovn Technologies, Inc.
5.
増税目的 ・充实社会保障制度 ・对育儿家庭的投资 用途 日本政府于2014年4月将消费税由5%上调至 8%,并曾计划于2015年上调至10%, 然而受2次推迟增税政策的影响,最终决定于 2019年10月实施。 3% 5% 8% 10% ©2019.For information, contact
Wovn Technologies, Inc.
6.
轻减税率制度 在高消费税的欧洲国家早已导入的轻减税率制度,首次被引进至日本,以下2类商品属于轻 减税率制度对象。 食品饮料 (酒类、外食除外) 食品与饮料是人类生存的必要食物,为了不增加 国民的负担,上述商品不属于增税对象。 报纸 (每周发行2次以上) 减轻获取新闻消息与知识的相关负担。 ©2019.For information, contact
Wovn Technologies, Inc.
7.
标价说明 日本每家店铺的标价都有所不同。 含税标价 (税込) 价格包含消费税,即所需支付的金额。 不含税标价 (税抜) 价格不包含消费税,付费时需额外缴纳消费税。 例: 1,000円(税込) 税込価格1,000円 例: 1,000円(税抜) 税抜価格1,000円 注意 日本政府要求商家标明总价,大部分店铺的标价为含税价格。 但是,也有部分店铺尚未履行义务,敬请留意。 ©2019.For
information, contact Wovn Technologies, Inc.
8.
案例1 餐饮店 模拟案例 堂吃 外带 10%
8% 店员:请问是堂吃还是外带? 【Tennai de omeshiagari desuka? Omochikaeri desuka?】 我:堂吃。【Tennai de tabemasu.】→10% 我:外带。【Mochikaeri masu.】→8% ※在即可外带也可堂吃的店铺 ©2019.For information, contact Wovn Technologies, Inc.
9.
案例2 外卖・美食上门服务 模拟案例 美食上门服务 外卖 10%
8% 在指定场所为顾客烹饪或提供美食 餐饮外送 ©2019.For information, contact Wovn Technologies, Inc.
10.
案例3 超市・药妆店等 模拟案例 酒类、医药品 食品、饮料 (外带) 10%
8% <注意> 请确认商品分类: “酒類” “医薬品”・“医薬部外品” ©2019.For information, contact Wovn Technologies, Inc.
11.
注意 请仔细确认能量饮料的分类。 标明“第○类医药品”或 “医药部外品”的商品 其他 (“清凉饮料”等) 10% 8% ©2019.For information,
contact Wovn Technologies, Inc.
12.
案例4 水果采摘 模拟案例 果树园入园费 例)摘草莓入园费 1,000円 外带 例)盒装草莓
600円 10% 8% ©2019.For information, contact Wovn Technologies, Inc.
13.
案例5 报纸 模拟案例 每周发行2次以上每周发行2次以下 10%
8% 定期购读报纸可在车站与便利店等购买的报纸 周刊报、月刊报 书籍、杂志 定期购读电子书籍 ©2019.For information, contact Wovn Technologies, Inc.
14.
参考资料: 国税厅“消费税轻减税率制度指南”https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/01-1.htm 观光厅“免税店”相关网页 http://www.mlit.go.jp/kankocho/tax-free/ 请尽情享受在日本的旅行与生活! ©2019.For information,
contact Wovn Technologies, Inc. 本资料提供的信息仅作为一般信息进行公开,恕无法向特定的个人或事业单位提供具体的事例咨询。本资料公开后,相关制度在适用于其他事例的情况下,内容或将有所更改。关 于个别事例的适用情况,根据截止目前的有效内容,恕无法统一结论等,敬请留意。请勿根据本资料刊载的内容擅自决定或行动,请联系专家咨询相关具体事例。
Editor's Notes
「店内でお召し上がりですか?お持ち帰りですか?」 「店内で食べていきます」→10% 「持ち帰ります」→8% コンビニエンスストアのイートインスペースで食べる場合は10%です レストランで残った料理を持ち帰る場合も10%です。
「店内でお召し上がりですか?お持ち帰りですか?」 「店内で食べていきます」→10% 「持ち帰ります」→8% コンビニエンスストアのイートインスペースで食べる場合は10%です レストランで残った料理を持ち帰る場合も10%です。
「店内でお召し上がりですか?お持ち帰りですか?」 「店内で食べていきます」→10% 「持ち帰ります」→8% コンビニエンスストアのイートインスペースで食べる場合は10%です レストランで残った料理を持ち帰る場合も10%です。
「店内でお召し上がりですか?お持ち帰りですか?」 「店内で食べていきます」→10% 「持ち帰ります」→8% コンビニエンスストアのイートインスペースで食べる場合は10%です レストランで残った料理を持ち帰る場合も10%です。
「店内でお召し上がりですか?お持ち帰りですか?」 「店内で食べていきます」→10% 「持ち帰ります」→8% コンビニエンスストアのイートインスペースで食べる場合は10%です レストランで残った料理を持ち帰る場合も10%です。
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