(JPN) Consumption tax report
Applies To: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2
备注
This topic has not been fully updated for Microsoft Dynamics AX 2012 R2.
The Japanese taxation authority requires that all businesses file a consumption tax report that consists of an official consumption tax form and a worksheet. You can use the Consumption tax report form to view or enter tax calculation details and additional information about taxes.
Click General ledger > Reports > External > Japanese sales tax report.
Enter the required details and click OK to open the Consumption tax calculation sheet form.
备注
For more information, see (JPN) Create a calculation worksheet and print the consumption tax reports.
Click Functions > Finalize to finalize the calculations in the Consumption tax calculation sheet form.
Click Functions > Consumption tax report to open the Consumption tax report form.
The fields on the Header tab, Tax calculation tab, and Additional information tab in the Consumption tax report form are explained below.
The details of the tax office name and the place of tax payment are displayed in the Taxation office name and Place of tax payment fields.
The name of the company and the name of the company representative are displayed in the Company name, Company representative, and Accounting personnel fields.
The period of tax calculation is displayed in the From date and To date fields for final sales tax reports.
The dates for interim sales tax reports are displayed in the From date for mid term declaration and To date for mid term declaration fields.
Verify that the base amount to be taxed is displayed in the Item 1 field.
View or enter the consumption tax amount in the Item 2 field.
Verify that the adjustment amount of excessive tax deduction is displayed in the Item 3 field.
Verify that the qualified purchasing tax deduction amount is displayed in the Item 4 field.
Verify that the reimbursement tax amount is displayed in the Item 5 field.
Verify that the tax amount for the uncollectible bad debt amount is displayed in the Item 6 field.
The subtotal of tax deducted in the Item 7 field is the sum of the amounts in the Item 4, Item 5, and Item 6 fields.
Verify that the tax refund amounts due to insufficient amount of tax deductions are displayed in the Item 8 field.
Verify that the netted tax amount is displayed in the Item 9 field.
Enter the interim tax amount in the Item 10 field.
The tax payment amount in the Item 11 field is the difference of the netted tax amount and the interim tax amount. The amount is displayed if the netted tax amount is greater than the interim tax amount.
The tax refund amount against the interim tax payment is displayed in the Item 12 field. The amount is displayed if the interim tax amount is greater than the netted tax amount.
The previously declared tax amount is displayed in the Item 13 field.
Enter the netted tax payment amount in the Item 14 field.
Verify that the disposed amount of taxable assets is displayed in the Item 15 field.
Verify that the disposed amount of assets is displayed in the Item 16 field.
View additional information about taxes
On the Additional information tab, select the Installment basis check box to apply the installment basis.
Select the Deferred payment basis check box to apply deferred payment.
Select the Percentage of completion basis check box to apply the percentage of completion basis.
Select the Cash basis accounting check box to apply the cash basis accounting.
Select the Exceptional tax calculation treatment check box to apply the exceptional tax calculation treatment.
Select the Individual method check box for the individual method of tax calculation.
Select the Lump sum method check box for the lump sum method of tax calculation.
Select the Fully deductable check box if the tax amount is fully deductible.
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The taxable base amount is displayed in the Taxable base amount field. The consumption tax amount is displayed in the Consumption tax amount field.
Enter the amount in the Taxable sales amount of benchmark period field.
Select the bank account in the Bank information field if Bank is selected for the refund payment method.
Enter the comments for the report in the Comments field.
Enter the name of the tax accountant in the Name of the tax accountant field.
Select the Document submitted law No.30 check box if the document is submitted.
Select the Document submitted law No.33-2 check box if the document is submitted.
Click Functions to select the following options:
Update amount – Calculate the amounts on the basis of the data entered.
Finalize – Finalize the report after the data is confirmed.
Print reports – Print the calculation sheet and consumption tax reports. This option is available after you select the Finalize option.
Verify the tax amounts
Verify that the amount of tax refunded due to an insufficient amount of tax deduction is displayed in the Item 17 field.
Verify that the netted tax amount, tax refund amount, and tax payment amount are displayed in the Item 18, Item 19, and Item 20 fields.
Enter the amount in the interim tax payment amount (local) in the Item 21 field.
Verify that the amounts in the tax payment amount (local) and the tax refund amount against the interim tax payment amount (local) are displayed in the Item 22 and Item 23 fields.
View or enter the amount in the previously declared tax amount (local) in the Item 24 field when the report is an Amendment Final or Amendment Interim tax declaration, which amends a Final or Interim tax declaration that was previously submitted.
Enter the amount in the netted tax payment amount (local) in the Item 25 field.
Verify that the calculated amount for the consumption tax and local consumption tax total amount (payment/refund) is displayed in the Item 26 field.