Japan taxes on alcoholic beverages essay

The Li family belonged to the northwest military aristocracy prevalent during the Sui dynasty [12] [13] and claimed to be paternally descended from the Daoist founder, Laozi whose personal name was Li Dan or Li Er[14] the Han dynasty General Li Guang[15] [16] and Western Liang ruler Li Gao. Li Shimin had commanded troops since the age of 18, had prowess with bow and arrowsword and lance and was known for his effective cavalry charges. He is conventionally known by his temple name Taizong. Although killing two brothers and deposing his father contradicted the Confucian value of filial piety[25] Taizong showed himself to be a capable leader who listened to the advice of the wisest members of his council.

Japan taxes on alcoholic beverages essay

NTA manages these activities by integrating examination of and guidance for taxpayers, by offering tax consultation services, and through public relations activities.

Japan adopts a self-assessment system whereby taxpayers file a tax return and pay their tax liabilities voluntarily. To operate the system smoothly, we maintain an appropriate level of tension with taxpayers through effective tax examination and information gathering programs.

On the other hand, we try to create favorable environments for taxpayers through guidance and public relations activities, which aim to advise taxpayers of relevant procedures and provide legal interpretation by tax authorities.

Finally, we also strive to secure tax revenue through careful management of revenue accounts and execution of compulsory collection. Japan introduced this approach instrongly influenced by the United States taxation system. Immediately after the WWII, there were considerable difficulties in making Japanese Japan taxes on alcoholic beverages essay familiar with the self-assessment taxation system, especially in the field of personal income tax.


Now, almost 50 years since its introduction, it has firmly established. To make this taxation system take root, NTA has taken the following measures: To foster the practice of bookkeeping, the blue return system was introduced in as a part of comprehensive tax reform based on the Recommendations of Dr.

While these taxpayers are required to maintain books and keep continuous accounting records in accordance with prescribed standards, they are entitled by law to various income calculation benefits and preferential treatments. Today, the blue return system is widely accepted. White return corporations must keep books for recording their business activities in a simpler manner and maintain relevant documents prepared or received in the process of business transactions as well as other documents prepared for account settlement.

Aroundtaxpayers are using this bookkeeping system as of March 31, see Table 9. This Act allows taxpayers to preserve relevant computer-generated records using magnetic media if they meet certain conditions.

Except for withholding income tax on interest, which is a first and final tax, credit for the amount of withholding income tax is given to the taxpayer when his or her final return is filed. In addition, a Year-End Adjustment system is applied to salary or wage earners whose income is subject to being withheld at source.

Under the system, employers withholding agents instead of employees calculate total tax liabilities, deductions and credits and pay the balance at the end of the year. The withholding tax system was initially adopted in Japan in to collect tax on interest income accruing from public and corporate bonds.

The system was applied to employment income inbut it was after the end of the Second World War that the system was established as it is today.

Taxable incomes under the withholding tax system include, among others, employment income and retirement income.

Japan taxes on alcoholic beverages essay

They also cover a wide range of incomes, such as interest income, dividend income, manuscript fees, remunerations for musical composition, recording and other personal services for instance, remunerations for lawyers, certified public accountants and other professionals, remuneration received by physicians from social insurance funds, and, furthermore, remuneration of entertainers, professional football players, professional baseball players, independent sales agents, money collectors and bar waiting staff.

The number of withholding agents as of June 30, is about 3. The mechanism of the withholding system is highly elaborate. As to the employment income for which the year-end adjustments are made, the tax amounts collected are almost accurate through the withholding system.

The system does not require employment income earners to submit tax returns to tax office, except for special cases in which they earn incomes from sources other than their salary in amounts exceeding a certain level.

Therefore, the system considerably mitigates clerical burdens upon wage earners. At present, the majority of employment income earners make tax payments through the withholding tax system.

Filing Returns Income tax is levied on personal income that a taxpayer earns on a yearly basis from January to December. Those who have a taxable income exceeding a certain amount have to file their final return during the designated period i.

Taxpayers with tax liabilities are divided into two groups: Business income earners are further divided into self-employed business income earners and agricultural income earners.

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Taxpayers with self-assessed tax liabilities for consist of 1.By law the minimum age of consumption of alcoholic beverages is set by each state independently. Lowering the Drinking Age to 18 I believe that the drinking age should be lowered to buy a lottery ticket, drive a car or even a plane, pay taxes, buy a house, serve in the military, and be tried as an adult in the court systems.

Essay # 1. Introduction to Indian Tax Structure: Indian constitution has made a provision for the introduction of federal tax structure. The constitution has made a detail provision for the imposition of various types of taxes both the central government and the state governments. Japan — Taxes on Alcoholic Beverages.

Japan – Customs Duties, Taxes and Labelling Practices on Imported Wines and Alcoholic Beverages.

Srinivasan T.N, ―Non-discrimination in GATT/WTO: was there anything to begin with and is there anything left?‖.

Old Oak Brewery, Inc., Makes And Sells Alcoholic Beverages With Labels That Display a Drawing Of a Squirrel Making The Gesture Public Lynching In the regards of all the sources Legacies of Lynching, Southern Horrors Women and the Politics Rape and Lynching, Lynching is wrong due to the fact.

In addition taxes on alcoholic beverages have also been regulated which has significantly decreased accidents related to alcohol intoxication and cirrhosis occurrences (The Commonwealth Fund, ).

Non-communicable diseases such as diabetes and high blood pressure are very costly. Comprehensive and meticulously documented facts about income, wealth, and poverty. Learn about the measures, sources, correlates, and trends of economic wellbeing in the U.S.

and across the world.

Term Paper: Alcoholic Beverage Industry … | 20 Pages