ビジネス・マネジメント研究
Online ISSN : 2434-3161
Print ISSN : 1349-3566
ISSN-L : 1349-3566
大工、左官、とび職等の源泉徴収制度の税務会計学的研究
確定申告と源泉所得税の還付請求者
長谷川 記央
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ジャーナル フリー

2021 年 17 巻 p. 37-56

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Regarding the withholding tax system for carpenters, plasterers, and swordsmen, there is a problem because it is difficult to determine the income classification of carpenters, plasterers, and Jump craftsman. In tax accounting, these income categories should be clarified based on the provisions of law. From the perspective of tax risk management in tax accounting, regarding compensation for carpenters, plasterers, jump craftsman, etc., tax risk should be judged according to the period of transactions with these persons, and income classification.

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