毎年、私の実家の確定申告を手伝っています。ご存知のように、まもなく81才になる父と、79才の母が、男女2人と中国からの研修生ともに通年・終日レンコン栽培に取り組んでいます。
両親の努力は、角印申告する作業の中から言えば、消費税納付対象となる売上げがあることが私に戸って嬉しいことです。80才を超えてレンコン一本で相応の結果です。
さて、消費税の計算作業をしていくと、あらためて農家の消費税額算定の構造が良く分かります。今後、消費税が8%となり、その後10%になる時には、複数税率(軽減税率)適用を考えると、今の計算方式が基本に思えてきます。
つまり、手順は、①総売上髙を明らかに(消費税込の売上げ)
②その中から課税されない売上げを除く(自ら贈答するなどの売上相当等)
③差引した課税売上高を明示
④110/105を掛けて、税抜きの売上高を計算
⑤上記に4%(国税相当)を掛けて、消費税を算出
⑥仕入れに対する支払消費税を算出する=農家は簡易的に70%を掛ける
⑦上記⑤から⑥を差し引いて、この農家が支払うべき消費税を算出
⑧次に地方消費税を上記⑦掛ける25%にて算出
⑨上記⑦と⑧の合計が、本件消費税額となる。
このような段取りですが、これは消費税が8%でも基本は変わりません。しかし、軽減税率を導入するとこんなに簡単でなくなることが予想されます。
①まず、売上げの中に複数税率があり仕分けできるか。
②次に、例えば70%としている仕入れ相当消費税額も複雑になる。
③更に、売上げが課税対象1千万円未満でも仕入れ段階での消費税取扱いによって還付すべきものが発生する。
④つまり、課税対象先がなくなることを意味しており、零細でかつ不慣れな高齢者農家や自営業者も確定申告する必要が出てくることが予想される。
などです。
これは大きな課題です。簡便にするためには、一体どこで割り切るのかを検討しなければなりません。
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