港区浜松町 芝大門徒歩1分の税理士・税務会計事務所

国際航空運送

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国際航空運送業の消費税還付では、約15年の経験があります。

1. 消費税還付のための記帳代行
機内食、空港ラウンジ使用、グランドハンドリングなどの、国際運輸業独特の費用が発生します。それぞれで、消費税課税、不課税等の判断が必要となります。
2. 3ヶ月ごとの消費税還付申告書作成
運送事業の売上は、消費税免税売上ですが、それ以外に国内で消費税課税売上も発生しますので、消費税の還付額は、国内の消費税課税売上から、消費税課税仕入の差額で計算し、申告書を作成します。
3. 国税局への対応
申告書の提出は税務署ですが、それ以外、税務調査等は国税局外国法人法人調査部門が担当します。
4. 本社から監査に対しては、日本の税法を説明します。
5. 社員給与計算
社会保険手続きや就業規則作成、労働基準監督署との対応などは、提携社会保険労務士が行います。

We have about 15 years of experience with consumption tax refunds for international air transport businesses.

The contents of the services provided by our office are as follows.

1. Bookkeeping services for the purpose of consumption tax refunds
Expenses specific to international transport, such as in-flight meals, airport lounge usage, ground handling, etc. arise. In each instance, a determination must be made whether or not consumption tax applies.
2. Creation of consumption tax return applications every three months
Sales of transport services are exempt from consumption tax, but other sales to which consumption tax does apply also take place within Japan, so the consumption tax refund is calculated according to the difference between sales to which consumption tax applies and consumption taxes paid.
3. Dealing with the National Tax Agency
Applications are submitted to regional tax offices, but other matters, such as tax investigations, are the responsibility of the National Tax Agency’s department of foreign corporation investigation.
4. We will provide an explanation regarding Japanese tax laws with respect to audits.
5. Employee salary calculation
Our labor and social security attorney at a partner company will take care of social insurance procedures, the creation of rules of employment, compliance with the Labor Standards Inspection Office, and so on.
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