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2013年11月 7日 (木)

「消費税転嫁対策特別措置法」重要ポイントＱ＆Ａ

　「消費税の円滑かつ適正な転嫁の確保のための消費税の転嫁を阻害する行為の是正等に関する特別措置法」（消費税転嫁対策特別措置法）が平成２５年１０月１日より施行されました。

以下にＱ＆Ａ形式の重要ポイントを掲載します。（中小企業庁ＨＰより抜粋）

①消費税をめぐる状況

Q. 消費税率はいつから引き上げられますか？
A. 平成26年４月から８％に引き上げられます。

Q. 消費税率の引上げに伴う経過措置があることを知っていますか？
A. 消費税率引上げ以後に行われる資産の譲渡等のうち、一定のものについては改正前の税率を適用する経過措置があります。

②消費税の転嫁拒否等の行為の禁止

Q. 自分の会社、あるいは取引先は、消費税転嫁対策特別措置法上の消費税の転嫁拒否等が禁止される「特定事業者」（買い手）に該当しますか？
A. 消費税の転嫁拒否等の行為は、大手スーパーなどだけではなく、中小企業等も取締りを受ける場合があります。

Q. 特定事業者（買い手）のどのような行為が違反行為として取締りを受けますか？
A. すでに取り決められた価格について、合理的な理由がないにもかかわらず、特定事業者（買い手）が後になって取引価格を下げる「減額」を行うことなどが禁止されます。

Q. 消費税の転嫁拒否等の行為に対して、国はどのような措置を講じますか？
A. 事業者への立入検査を行い、違反行為を行う特定事業者（買い手）に指導・助言、是正の勧告などを行います。

③宣伝や広告、価格表示等に関する新しいルール

Q.「 消費税は転嫁しません」という宣伝文句はなぜNGなのですか？
A. 消費者に「消費税を支払っていない」と誤認させないようにすることや、納入業者に対する買いたたきなど、消費税の転嫁を阻害することを防ぐことが目的です。

Q. 値札の価格表示のルールはどう変わりますか？
A. お客様に税込価格であると誤認されない表示であれば、税抜の価格表示も認められます。

Q. 転嫁カルテルや表示カルテルの内容はわかりましたか？
A. 消費税の転嫁方法や表示方法について事業者団体などの共同行為が認められます。

　

中小企業・小規模事業者のための消費税の手引き（中小企業庁）

総額表示義務の特例措置に関する事例集（税抜価格のみを表示する場合などの具体的事例）（PDF/585KB）

消費税法改正のお知らせ（社会保障と税の一体改革関係）（平成25年4月）

　

　

2013年11月 7日 (木) 消費税, 法人, 税制改正・税金, 中小企業・企業会計 |

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