Overview. Tax and Stamp Revenues. Amount determined for collection. Amount carried forward from the previous fiscal year, etc.

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Transcription:

Survey of the of Tax and Stamp Revenues Type Withholding tax Self-assessment tax Income tax Subtotal Corpon tax Inheritance tax Land value tax Consumption tax Overview Consumption tax and local consumption tax Tax and Stamp Revenues Accrual in current fiscal year Amount determined for collection Amount carried forward from the previous fiscal year, etc. Total Loss through Collected amount non-payment Amount in arrears Consumption tax Local consumption tax Liquor tax Tobacco tax Gasoline tax Liquefied petroleum gas tax Aviation fuel tax Petroleum and coal tax Bourse tax Securities transaction tax Promotion of power-resources development tax Motor vehicle tonnage tax Customs duty Tonnage tax Others Stamp revenue Total for General Account Local road tax (SA) Liquefied petroleum gas tax (transferred) (SA) Aviation fuel tax (transferred) (SA) Motor vehicle tonnage tax (transferred) (SA) Special tonnage tax (SA) Special Local Corpon tax(sa) Gasoline tax (SA) Special tobacco surtax (SA) Grand Total

1 Overview Amount determined for payment of refund Ratio of loss through nonpayment of NTA revenue (In millions of yen, %) Withholding tax Self-assessment tax Income tax Subtotal Corpon tax Inheritance tax Land value tax Consumption tax Consumption tax and local consumption tax Consumption tax Local consumption tax Liquor tax Tobacco tax Gasoline tax Liquefied petroleum gas tax Aviation fuel tax Petrolem and coal tax Bourse tax Securities transaction tax Promotion of power-resources development tax Motor vehicle tonnage tax Customs duty Tonnage tax Others Stamp duty revenue Total for General Account Local road tax (SA) Liquefied petroleum gas tax (transferred) (SA) Aviation fuel tax (transferred) (SA) Motor vehicle tonnage tax (transferred) (SA) Special tonnage tax (SA) Special Local Corpon tax(sa) Gasoline tax (SA) Special tobacco surtax (SA) Grand Total Period covered by Survey: From April 1, 2008 to March 31, 2009 2 The gift tax is included in the inheritance tax. of Custom house and Japan Post Note: 1 Amount carried forward from the previous fiscal year, etc. in the column of Amount determined for collection includes the changes of amount determined for collection for the past fiscal years due to canceling approval of postponing of tax payment, accrued delinquent tax, correction for reduction, etc. other than amount in arrears for the previous fiscal year. 3 () shows the amount of consumption tax included in the column Consumption tax and Local consumption tax. Therefore, it doesn't become - = in General account 4 SA in the column Type (SA) and others shows Special Account revenue. of Tax and Stamp revenues Ratio of Amount settled of NTA revenue Type 5 Figures of General Account and Special Account except for the column of are computed proportionally from the total of each tax item for the convenience.

Yearly Comparison of (for General Account Revenue) Tax Items 10 FY1998 t FY1999 t FY2000 t FY2001 t FY2002 1 Income tax (withholding tax, self-assessment tax, Total) 2 Corpon tax 3 Inheritance tax 4 Land value tax 5 Consumption tax 6 Liquor tax 7 Tobacco tax 8 Gasoline tax 9 Liquefied petroleum gas tax 10 Aviation fuel tax 11 Petroleum and coal tax 12 Bourse tax 13 Securities transaction tax 18 Others 14 Promotion of power-resources 19 Stamp revenue development tax 20 Grand Total 15 Motor vehicle tonnage tax 16 Customs duty 17 Tonnage tax

1 Overview (In millions of yen, %) FY2003 FY2004 FY2005 FY2006 FY2007 20 FY2008 Tax Items Note:1 This table shows yearly comparison of the part for general account revenues in the column of of Tax and Stamp revenues of "Survey of the of Tax and Stamp Revenues". 2 Bourse tax and Securities transaction tax after FY 1999 are included in Others.

Yearly Comparison of Conposition National Tax Revenue (, ) Fiscal Year FY1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Note: 1 Both figures of National and Local tax are settlements. 2 National tax revenue includes Special Account Revenue. International Comparison of Composition of National Revenue (, ) Fiscal Year 100 million yen 100 million yen100 million yen Japan FY1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 National tax Total U.S.A Pasentage U.K. Germany 100 million yen 100 million yen 100 million yen Total of National tax and Local tax Total France Parcentage In Percent Italy

1 Overview Yearly Comparison of Ratio of Tax Revenue to Annual Revenue and Expenditure Fiscal Year Total of General Account Expenditure Total of General Account Revenue Tax and Stamp revenues 100 million yen 100 million yen 100 million yen Parcentage FY1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Note: Figures for each fiscal year are settlements. International Comparison of Ratio of Tax Revenue to Annual Revenue and Expenditure Name of the country U.S.A U.K. Germany France Amount of Annual Amount of Annual Expenditure National Tax Revenue Parcentage Revenue 100 million dollars 100 million dollars 100 million dollars Million pounds Million pounds Million pounds Million euros Million euros Million euros Million euros Million euros Million euros Italy Million euros Million euros Million euros Note: 1 2008 (FY). 2 With respect to the US, the figures are computed by fiscal year (from October to September). (As for the Amount of Annual Revenue and National Tax Revenue, social security tax is deducted from these amounts.). 3 The figures of the UK are provisional appraisals by calendar year. 4 With respect to Germany, the figures are computed by calendar year. 5 The figures of France are estimates for the fiscal year (from January to December). 6 The figures of Italy are settlements. 7 The income by public debt issue is not included in the amount of the annual revenue for the United States, Britain, and France.