About corporation municipal tax
With 1 corporation municipal tax
There is "corporation tax percent" to have you put according to the corporation amount of a tax to put in "per capita rate" and country having you put corporation municipal tax with or without profit for tax that corporation having offices or dormitory in the city costs.
In the offices with dormitories
Taxpayers of corporation municipal tax are as follows.
3 tax rates
Tax rate of per capita rate
Like personal case, we pay our attention to receiving various administrative services when corporation performs business, and thing having you bear a part of the expense is per capita rate and is as follows according to sums such as capital, the number of the employees. In addition, tax rate of per capita rate of Himi-shi applies tax rate limit (1.2 times of standard tax rate).
※ We judge sums such as the number of the employees and capital on the last day of fiscal year
Tax rate of corporation tax percent
We have you bear the corporation tax allotment according to income such as corporations, and we multiply tax rate by the well-thought corporation amount of a tax (national tax), and the amount of a tax demands from income not income itself such as corporations.
※ We correct uneven distribution characteristics of source of tax revenue between areas, and, for the purpose of planning reduction of financial power difference, local corporation tax (national tax) to secure resources of tax allocated to local governments is founded, and tax rate of corporate residence tax corporation tax percent will be reduced as above.
※ About the amount of corporation tax percent to be concerned with planned report of fiscal year of beginning starting after October 1, 2014, it is "the number of the months for amount of corporation tax percent X 4.7 ÷ in front of fiscal year for the former fiscal year".
4 reports and payment
Corporation with duty to pay tax calculates the oneself amount of a tax, and corporation municipal tax declares and is to have you pay the amount of a tax.
Kinds of main report are as follows.
※ In the case of national holidays, time limit of payment sees the next day with the time limit on Saturday and Sunday.
- Decision report (pdf) [PDF file /179 .94 kilobytes]
- Planned report (pdf) [PDF file /168 .19 kilobytes]
- seisanyo*sarutsugesho (pdf) [PDF file /162 .94 kilobytes]
- Final return liquidation (pdf) [PDF file /164 .69 kilobytes]
- Per capita rate report (pdf) [PDF file /111 .47 kilobytes]
- Payment notice (pdf) [PDF file /124 .09 kilobytes]
- Decision report (Excel) [Excel file /103 .00 kilobytes]
- Planned report (Excel) [Excel file /86 .50 kilobytes]
- seisanyo*sarutsugesho (Excel) [Excel file /98 .50 kilobytes]
- Final return liquidation (Excel) [Excel file /94 .00 kilobytes]
- Per capita rate report (Excel) [Excel file /95 .50 kilobytes]
- Payment notice (Excel) [Excel file /83 .50 kilobytes]
5 reduction of taxes
When the next corporation does not perform profit-making business from nonprofit organizations, we can receive reduction of taxes of per capita rate by application.
※ When you perform reduction of taxes application, please submit "reduction of taxes application" by deadline of the delivery.
- Corporation reduction of taxes application (pdf) [PDF file /92 .08 kilobytes]
- Corporation reduction of taxes application (Word) [Word file /34 .50 kilobytes]
Establishment and transfer of 6 corporations
When we report "reports such as incorporations" again when we establish corporation newly in Himi-shi and are established offices, and there is change in matter, please submit "corporation change report book" within two months from day when reason occurred each.
It is as follows about attached document.
- Reports (pdf) such as incorporations [PDF file /109 .95 kilobytes]
- Corporation change report book (pdf) [PDF file /10 .90 kilobytes]
- Reports (Excel) such as incorporations [Excel file /52 .00 kilobytes]
- Corporation change report book (Excel) [Excel file /29 .50 kilobytes]
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