【消費税のウソ】国が憲法違反⁉の可能性〜インボイス導入で見えた本当の目的を丸裸に〜

税理士 中村徹チャンネル
28 Feb 202431:28

Summary

TLDRThe video script delves into the intricacies of Japan's consumption tax system, revealing the perceived injustices and complexities that have arisen from its implementation. The speaker argues that the consumption tax, despite being marketed as an indirect tax, operates more like a direct tax on businesses, particularly small and medium-sized enterprises. They highlight how the introduction of the Invoice system has increased the tax burden on businesses, especially those not registered with the system, leading to potential economic disparities and unfair advantages for certain sectors, such as export companies. The video also touches on the constitutional principle of tax fairness and suggests that the current tax system may be in violation of this principle. The speaker calls for a reevaluation of the consumption tax, advocating for transparency and fairness in the tax system, and urges viewers to understand the true nature of the tax to protect their financial futures.

Takeaways

  • 📈 The speaker argues that the concept of consumption tax (consumption tax) in Japan is fundamentally misunderstood and is not an indirect tax as commonly believed, but rather a direct tax on sales.
  • 💼 Large corporations may prefer to increase non-regular employment to mitigate the financial burden of the consumption tax, which can impact employees' job security and income.
  • 🛒 The consumption tax is not simply added to the price of goods; it is considered a part of the sales price, which means that even if the tax rate is reduced to 0%, it does not necessarily mean a corresponding price drop for consumers.
  • 📊 The introduction of the invoice system (INVOICE) was meant to address the complexity of tax collection and to eliminate the so-called 'tax leakage', but it has also increased the tax burden on businesses, especially small and medium-sized enterprises (SMEs).
  • 🤔 The speaker suggests that the consumption tax system is designed in a way that is intentionally confusing to make it appear as an indirect tax, even though it functions more like a direct tax on business sales.
  • 🎓 Understanding the true nature of the consumption tax is crucial for business owners and freelancers, as misinterpretation can lead to financial difficulties or even bankruptcy due to the tax burden.
  • 📉 The consumption tax increase can lead to a decrease in economic activity and potentially increase unemployment as companies may opt for non-regular employment to reduce costs.
  • 💡 The speaker emphasizes the importance of recognizing consumption tax as a 'sales tax' rather than an 'added tax' for a more accurate understanding of its impact on businesses and individuals.
  • 📋 The invoice system has created a situation where businesses that are not registered for it face higher tax burdens, which can lead to unfair competition and economic inequality.
  • 🏛️ The consumption tax and invoice system may violate the principle of tax fairness as stipulated in the Japanese Constitution, as they create disparities between different types of businesses and tax burdens.
  • 🌐 The speaker calls for a reevaluation of the consumption tax system and for the public to be informed of the true nature of the tax to make better financial decisions and to prevent potential economic pitfalls.

Q & A

  • What is the main argument presented in the transcript regarding the concept of consumption tax?

    -The main argument is that the consumption tax, despite being portrayed as an indirect tax, effectively functions more like a direct tax. It is suggested that the tax is not simply passed on to the consumer but is also a burden on businesses, especially small and medium-sized enterprises, which can lead to financial difficulties and potentially job losses.

  • Why does the speaker believe that the consumption tax system is unfair to small and medium-sized businesses?

    -The speaker argues that the consumption tax system is unfair because it places a significant burden on small and medium-sized businesses. These businesses are obligated to collect the tax, but they cannot claim deductions for certain expenses like personnel costs, which can lead to higher tax burdens and potential financial ruin.

  • How does the introduction of the 'Invoice System' (インボイス) affect small businesses according to the transcript?

    -The introduction of the 'Invoice System' places an additional burden on small businesses. If these businesses do not register for the system, they cannot deduct the consumption tax paid on their purchases, which can significantly increase their tax liability and potentially lead to financial difficulties.

  • What is the speaker's view on the relationship between the increase in the consumption tax rate and non-regular employment?

    -The speaker suggests that as the consumption tax rate increases, companies may be more inclined to shift from regular employment to non-regular employment to reduce costs. This is because non-regular employment, such as outsourcing or contract work, allows for certain expenses to be deducted from the tax calculation, thereby reducing the tax burden.

  • How does the consumption tax impact the price of goods for consumers according to the transcript?

    -The transcript suggests that even if the consumption tax rate were to drop to 0%, it does not necessarily mean that the prices of goods would decrease by the same percentage. The actual price change would depend on the businesses' decision, and there is no legal obligation for them to reduce prices even if the tax rate decreases.

  • What is the speaker's opinion on the fairness of the consumption tax system in Japan?

    -The speaker believes that the consumption tax system in Japan is fundamentally unfair. They argue that it disproportionately affects small businesses and does not operate as a true indirect tax, which is supposed to be passed entirely on to the consumer. Instead, it functions more like a direct tax, placing a financial burden on businesses.

  • Why does the speaker think that the consumption tax is not a true indirect tax?

    -The speaker argues that the consumption tax is not a true indirect tax because businesses are required to pay the tax even if they have not collected it from the consumer. This is evidenced by the fact that businesses cannot deduct certain expenses, such as personnel costs, from the tax calculation, leading to higher tax payments.

  • What is the purpose of the 'Invoice System' according to the official reasoning provided in the transcript?

    -The official purpose of the 'Invoice System' is to address the issue of multiple tax rates and to eliminate the so-called 'liquid tax' — the perception that some businesses were not collecting the consumption tax and instead keeping it as profit. The system is also intended to ensure that the correct tax is collected and remitted, regardless of the business's registration status.

  • How does the consumption tax affect the employment status of workers according to the transcript?

    -The transcript suggests that the increase in consumption tax can lead businesses to favor non-regular forms of employment, such as part-time, dispatched, or contracted workers. This is because these forms of employment allow for certain costs to be deducted from the tax calculation, thereby reducing the tax burden on the business.

  • What is the speaker's view on the impact of the consumption tax on the national economy and employment?

    -The speaker is concerned that the consumption tax and its mechanisms, such as the 'Invoice System', are detrimental to the national economy. They argue that these systems can lead to job losses, especially in regular employment, and create an unfair burden on small and medium-sized businesses, potentially leading to a decline in economic activity.

  • What does the speaker suggest as an alternative to the current consumption tax system?

    -The speaker suggests that the consumption tax should be recognized as a direct tax, specifically a 'sales tax', which would be more straightforward for businesses to calculate and understand. They argue that this would be a more equitable system that does not place an undue burden on small businesses.

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相关标签
Consumption TaxTax SystemBusiness ImpactDirect TaxIndirect TaxEconomic AnalysisJapanese EconomyTax PolicyInvoice SystemLegal Debate
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