確定申告ってなんでしょう?知っておきたい会社の業務|起業・独立開業なら起業の教科書

起業・独立開業なら起業の教科書トップ > 起業と税金&お金の話。 > 確定申告ってなんでしょう?知っておきたい会社の業務

確定申告ってなんでしょう?知っておきたい会社の業務

起業

会社を設立したら確定申告するもの業務の1つ。
でもなんだか難しくて大変そう。

確定申告とは

確定申告とは、会社が事業年度の所得金額や法人税の額を計算して、税務署に決算書を含む申告書を提出することをいいます。

それによって、所得金額や法人税の額を確定するのです。

確定申告は期限があり、決算終了後すぐに作業をすすめないといけないものなのです。
なぜかというと、決算書と確定申告の書類は事業年度の終了日から2ヶ月以内と決められているのです。
例えば、3月の決算の場合は確定申告の期限は5月末日ということになるのです。

どうしてもやむ得ない場合は、1ヶ月延長することはできますが、もしも仮納付税額に不足が生じた場合は、利子税が課税されてしまうので注意が必要です。

基本的に決算と申告の時期は会社が決めることができます。決算日から2ヶ月以内の確定申告というルールを守れば、1年を超えない限り事業年度をどのようおに設定するかについては、特に決まりはありません。

だいたいは、4月1日から3月31日までを事業年度とする3月決算と、1月1日から12月31日までを事業年度とする12月決算が大半を占めています。

確定申告をしよう

決算日から確定申告までの流れは以下のようになります。

(1)決算書を作成して、株主総会で決算書の承認を得ます。

(2)それから確定申告書を作成します。

(3)確定申告書は、申告書別表、勘定科目内訳書、法人事業概要説明書をそろえて、決算書と帳簿類を添付して提出します。

(4)最後に、納税をして完了となります。

しかしこれらの一連の作業は複雑で高度な技術が必要なので、ほとんどの会社が、税理士に依頼をしているといいます。

〈税理士に依頼する場合の代行報酬〉

  • 自分で記帳し、決算と確定申告書を代行してもらう場合:約10万円
  • 顧問契約を結んで決算と確定申告を代行してもらう場合:約25万円
  • 顧問契約を結んで記帳から確定申告までを代行してもらう場合:約45万円

代行報酬は事務所によっても差がありますので、確認しておきましょう。
以上、確定申告ってなんでしょう?知っておきたい会社の業務でした。

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