JP3199367U - Appropriate compensation statement - Google Patents

Abstract

[Problem] Providing an appropriate remuneration statement that makes it possible to determine the remuneration of the president for the next fiscal year, taking into account the taxable income of the corporation for the current tax return + α, taking into account net income after tax To do. [Solution] In the appropriate remuneration statement 10, after determining net income after tax and executive remuneration, automatically calculated “individual tax + social insurance premium” and “corporate tax + individual tax + “Social insurance premiums” are displayed in the columns g11 to g16, h11 to h16, and i11 to i16. [Selection] Figure 1

Description

  The present invention relates to an appropriate remuneration statement.

  Conventionally, when determining the remuneration of the corporate president, etc., the tax payable is calculated to be as small as possible in consideration of the tax rate of corporate tax and individual tax. For example, Patent Document 1 discloses a method for determining corporate officer remuneration in consideration of social insurance borne by individuals and corporations in addition to corporate taxes and tax rates of individuals.

Utility Model Registration No. 3167610

  However, the method disclosed in Patent Document 1 cannot determine the remuneration of the president while taking into account net income after tax. In addition, the remuneration of the president for the next fiscal year cannot be determined based on the profit of the taxable income + α of the corporation declared for the current fiscal year.

  The purpose of the present invention is to calculate the appropriate remuneration that allows the president's remuneration for the next fiscal year to be determined in consideration of the taxable income of the corporation for the current tax return + α while taking into account the net profit after tax. Is to provide a letter.

  The appropriate remuneration statement pertaining to the present invention is an appropriate remuneration statement that displays the tax of the corporation, the individual tax of the president of the corporation, and the social insurance premium paid by the president. Profit before tax to display net income, Corporate taxable income to display corporate taxable income, Corporate tax, Corporate prefectural tax, Corporate business tax, Local corporate special tax, Corporate municipal tax , The corporate tax total column that displays the total corporate tax that is the total of the corporate inhabitant tax per capita rate, and the pre-tax net income and the post-tax net income obtained based on the total corporate tax Net income after tax, an age column that displays the age of the president, a monthly compensation column that displays the monthly salary of the president, and salary income obtained based on annual compensation and salary income deductions. Display salary income column to display and income other than the president's salary Other income column, income total column that displays the total income of the salary income and non-salary income, and “net income before tax” that displays the total income before tax and the annual compensation. + “President's salary” column, “Taxable income + President's salary” column that displays the total amount of corporate taxable income and annual compensation, social insurance premium deduction, life insurance deduction, and spouse deduction The total amount of income, the amount of special deduction for spouse, the amount of dependent deduction, the amount of other deductions, the total amount of basic deductions, the total amount of income and the total amount of deductions The taxable income column of the president that displays the amount of taxable income of the president obtained based on the above, the income tax column that displays the income tax obtained based on the amount of taxable income of the president, and the taxable income of the president Resident tax column showing the residence tax obtained based on the amount of Residential tax per capita column for displaying the percent, the individual tax total column for displaying the individual tax amount for displaying the total amount of the income tax, the inhabitant tax, and the per capita tax, and the individual tax “Individual Tax + Social Insurance Premium” column that displays the sum of the amount and the amount of the president's social insurance premium deduction, and “Company Tax” that displays the total of the corporate tax sum and the personal tax amount. "Tax + Individual Tax" column, and "Corporate Tax + Individual Tax + Social Insurance Premium" column that displays the total amount of corporate tax, the individual tax amount, and the president's social insurance premium deduction Are formed in a predetermined order from the top to the bottom of the first page.

  Further, in the appropriate compensation statement according to the present invention, the corporate tax column for displaying the corporate tax obtained based on the corporate taxable income and the corporate prefectural tax obtained based on the corporate taxable income are displayed. A corporate prefectural tax column, a corporate business tax column displaying the corporate business tax obtained based on the corporate taxable income, and a locality displaying the local corporate special tax obtained based on the corporate taxable income A corporate special tax column, a corporate municipal tax column that displays the corporate municipal tax obtained based on the corporate taxable income, a corporate residential tax even column that displays the corporate residential tax per capita, and the president's society Social insurance premium deduction column for displaying the premium deduction amount, Life insurance deduction column for displaying the president's life insurance deduction amount, Spousal deduction column for displaying the president's spouse deduction amount, Display the amount of the president's spouse special deduction Spousal special deduction column, dependent deduction column that displays the amount of the president's dependent deduction, other deduction column that displays the amount of other deductions of the president, and basic deduction that displays the amount of the basic deduction of the president Column, an annual compensation column for displaying the annual compensation obtained based on the monthly compensation, and a salary income deduction column for displaying the salary income deduction obtained based on the annual compensation. It is preferable that they are formed in a predetermined order from the top to the bottom.

  Further, in the appropriate remuneration statement according to the present invention, the pre-tax net income column, the taxable income column of the corporation, the corporate resident tax per capita rate column, the age column, the monthly compensation column, the other income column, the The social insurance premium deduction column, the life insurance premium deduction column, the spouse deduction column, the spouse special deduction column, the dependent deduction column, and the other deduction column have items input by the user in advance. Is preferred.

  According to the present invention, the remuneration of the president for the next fiscal year can be determined in consideration of the profit of the taxable income of the corporation for the current tax return + α while considering the net profit after tax.

It is a figure which shows the appropriate remuneration statement of embodiment which concerns on this invention. It is a figure which shows the result of having performed the calculation for determining the reward of the next term using the appropriate reward calculation sheet of embodiment which concerns on this invention. It is a figure which shows the result of having performed the calculation for determining the reward of the next term using the modification of the appropriate remuneration statement of embodiment which concerns on this invention.

  Embodiments according to the present invention will be described below in detail with reference to the accompanying drawings. Below, the same code | symbol is attached | subjected to the same element in all the drawings, and the overlapping description is abbreviate | omitted. In the description in the text, the symbols described before are used as necessary.

  FIG. 1 is a diagram showing an appropriate remuneration statement 10. The appropriate remuneration statement 10 includes a module M1, a module M2, a module M3, a module M4, a module M5, a module M6, and a module M7. The columns constituting each module are formed in a predetermined order from the top to the bottom of the first page. In the appropriate remuneration statement 10, the column “Declared” shows the value calculated based on the monthly remuneration to the president in the financial statements for the current term. “Case 1” “Case 2” “Case” In the columns of “3”, “Case 4”, and “Case 5”, values calculated when the monthly remuneration of the president is changed are displayed.

[Module M1]
Module M1 includes pre-tax net income columns [a11] to [a16], corporate tax etc. columns [a21] to [a26], post-tax net income columns [a31] to [a36], Taxable income columns [a41] to [a46], corporate tax columns [a51] to [a56], corporate prefectural tax columns [a61] to [a66], and corporate business tax columns [a71] to [a76] , Local corporation special tax column [a81]-[a86], corporate municipal tax column [a91]-[a96], corporate resident tax per capita rate column [a101]-[a106], and corporate tax total column [a111] To [a116].

  In the pre-tax net income columns [a11] to [a16], pre-tax net income indicating the profit obtained by subtracting the extraordinary loss from the amount obtained by adding the extraordinary profit to the ordinary profit / loss is displayed. In the corporate tax etc. columns [a21] to [a26], the same amounts as the corporate tax total columns [a111] to [a116] are displayed.

  The after-tax net income columns [a31] to [a36] include the pre-tax net income displayed in the pre-tax net income columns [a11] to [a16] and the corporate tax total columns [a111] to [a116]. ] Is the net income after tax calculated by subtracting the total corporate tax amount shown in

  In the taxable income columns [a41] to [a46] of the corporation, the corporation taxable income calculated based on the current profit and executive compensation of the corporation is displayed. In the corporate tax columns [a51] to [a56], the corporate tax calculated at the tax rate corresponding to the corporate taxable income displayed in the taxable income columns [a41] to [a46] of the corporation is displayed.

  In the corporate prefectural tax column [a61] to [a66], the corporate prefectural tax calculated at the tax rate according to the corporate taxable income displayed in the taxable income column [a41] to [a46] of the corporation is displayed. . In the corporate business tax columns [a71] to [a76], corporate business taxes obtained based on the corporate taxable income displayed in the corporate taxable income columns [a41] to [a46] are displayed.

  In the local corporation special tax columns [a81] to [a86], the local corporate special tax obtained based on the corporate taxable income displayed in the corporate taxable income columns [a41] to [a46] is displayed. In the corporate municipal tax columns [a91] to [a96], corporate municipal taxes obtained based on the corporate taxable income displayed in the corporate taxable income columns [a41] to [a46] are displayed. The corporate residence tax per capita column [a101] to [a106] displays the corporate residence tax per capita rate.

  The corporate tax total column (corporate tax total column) [a111] to [a116] includes the corporate tax displayed in the corporate tax column [a51] to [a56] and the corporate prefectural tax column [a61] to [a66]. ] The corporate prefectural tax displayed in], the corporate business tax column [a71] to [a76], and the local corporate special tax displayed in [a81] to [a86] This is the sum of the tax, the corporate municipal tax displayed in the corporate municipal tax columns [a91] to [a96], and the corporate residential tax per capita rate displayed in the corporate residential tax equality columns [a101] to [a106]. The total corporate tax is displayed.

  Here, when the appropriate remuneration statement 10 is generated using a spreadsheet such as an Excel sheet, the columns [a11] to [a16], [a41] to [a46], [a101] to [a106]. A value is input by the user. In this case, the columns [a21] to [a26], [a31] to [a36], [a51] to [a56], [a61] to [a66], [a71] to [a76], [a81] The values displayed in [a86], [a91] to [a96], and [a111] to [a116] are automatically calculated or acquired automatically.

[Module M2]
The module M2 includes “Pre-tax net income + President salary” columns [b11] to [b16] and “Taxable income + President salary” columns [b21] to [b26]. The “net income before tax + salary from president” columns [b11] to [b16] are the net income before tax displayed in the columns before net income [a11] to [a16] and the annual compensation column [c31]. The total amount of the annual reward displayed in [c36] is displayed. The “taxable income + president salary” columns [b21] to [b26] are displayed in the corporate taxable income displayed in the corporate taxable income columns [a41] to [a46] and in the annual remuneration columns [c31] to [c36]. Displays the total amount of annual compensation.

  Here, when the appropriate remuneration statement 10 is generated using a spreadsheet such as an Excel sheet, the values displayed in the columns [b11] to [a16] and [b21] to [a26] Calculated or acquired automatically.

[Module M3]
Module M3 includes age fields [c11] to [c16], monthly reward fields [c21] to [c26], annual reward fields [c31] to [c36], and salary income deduction fields [c41] to [c46]. And income income fields [c51] to [c56], other income fields [c61] to [c66], and income total fields [c71] to [c76].

  In the age columns [c11] to [c16], the age of the president is displayed. Monthly reward columns [c21] to [c26] display the monthly reward of the president. The annual reward calculated from the monthly reward is displayed in the annual reward columns [c31] to [c36]. The salary income deduction columns [c41] to [c46] display the salary income deduction calculated from the annual compensation.

  In the salary income columns [c51] to [c56], salary income obtained by subtracting the salary income deduction from the annual compensation is displayed. Other income fields [c61] to [c66] display income other than the president's salary. The income total columns [c71] to [c76] include salary income displayed in the salary income columns [c51] to [c56] and income other than the president's salary displayed in the other income columns [c61] to [c66]. The total amount of is displayed.

  Here, when the appropriate remuneration statement 10 is generated using a spreadsheet such as an Excel sheet, the columns [c11] to [c16], [c21] to [c26], and [c61] to [c66]. A value is input by the user. In this case, the values displayed in the columns [c31] to [c36], [c41] to [c46], [c51] to [c56], and [c71] to [c76] are calculated automatically or automatically. To be acquired.

[Module M4]
In the module M4, the amount deducted from the income for the president is displayed. Module M4 includes social insurance premium deduction columns [d11] to [d16], life insurance deduction columns [d21] to [d26], spouse deduction columns [d31] to [d36], and spouse special deduction columns [ d41] to [d46], dependent deduction columns [d51] to [d56], other deduction columns [d61] to [d66], basic deduction columns [d71] to [d76], income deduction total column [d81] to [D86].

  In the social insurance premium deduction columns [d11] to [d16], the amount of the president's social insurance premium deduction is displayed. In the life insurance deduction columns [d21] to [d26], the amount of life insurance deduction of the president is displayed. In the spouse deduction columns [d31] to [d36], the amount of the president's spouse deduction is displayed.

  In the spouse special deduction columns [d41] to [d46], the amount of the officer's spouse special deduction is displayed. In the dependent deduction columns [d51] to [d56], the amount of the dependent's dependent deduction is displayed. In the other deduction columns [d61] to [d66], the amount of other deductions for officers is displayed. In the basic deduction columns [d71] to [d76], “380,000” which is a fixed amount is displayed. In the income deduction total column [d81] to [d86], social officer premium deduction columns [d11] to [d16], life insurance deduction columns [d21] to [d26], and spouse deduction columns [d31] to [D36], special deduction columns [d41] to [d46], dependent deduction columns [d51] to [d56], other deduction columns [d61] to [d66], basic deduction columns [d71] to [d76] The total amount entered or displayed is displayed.

  Here, when the appropriate remuneration statement 10 is generated using a spreadsheet such as an Excel sheet, the columns [d11] to [d16], [d21] to [d26], and [d31] to [d36]. , [D41] to [d46], [d51] to [d56], and [d61] to [d66], values are input by the user. In this case, the values displayed in the columns [d81] to [c86] are automatically calculated or acquired automatically.

[Module M5]
In the module M5, the taxable income columns [e11] to [e16] of the president are displayed. In the taxable income columns [e11] to [e16] of the president, the amounts displayed in the total income deduction columns [d81] to [d86] from the amounts displayed in the total income columns [c71] to [c76] of the president The amount after deducting is displayed.

  Here, when the appropriate remuneration statement 10 is generated using a spreadsheet sheet such as an Excel sheet, the values displayed in the columns [e11] to [e16] are automatically calculated or acquired automatically. .

[Module M6]
Module M6 includes income tax columns [f11] to [f16], resident tax columns [f21] to [f26], resident tax equality columns [f31] to [f36], and individual tax total columns [f41] to [F46].

  The income tax columns [f11] to [f16] of the president display the income tax acquired based on the taxable income displayed in the taxable income columns [e11] to [e16] of the president. The resident tax columns [f21] to [f26] of the president display the resident tax acquired based on the taxable income displayed in the taxable income columns [e11] to [e16] of the president.

  Resident tax per capita fields [f31] to [f36] display the per capita resident tax per capita. The individual tax total columns [f41] to [f46] are displayed in the income tax columns [f11] to [f16] of the president (officer) and in the resident tax columns [f21] to [f26]. The individual tax total indicating the sum of the resident tax and the resident tax per capita rate displayed in the resident tax per capita columns [f31] to [f36] is displayed.

  Here, when the appropriate remuneration statement 10 is generated using a spreadsheet such as an Excel sheet, the columns [f11] to [f16], [f21] to [f26], [f31] to [f36] , [F41] to [f46] are automatically calculated or automatically acquired.

[Module M7]
Module M7 includes “individual tax + social insurance premium” columns [h11] to [h16], “corporate tax + individual tax” columns [h11] to [h16], and “corporate tax + individual tax”. + Social insurance premiums [i11] to [i16].

  In the “individual tax + social insurance premium” columns [g11] to [g16], the individual tax sum and the social insurance premium deduction columns [d11] to [d11] to [f46] are displayed in the individual tax total columns [f41] to [f46]. d16] and the sum of the social insurance premium deductions are displayed.

  In the “corporate tax + individual tax” columns [h11] to [h16], the total corporate tax amount displayed in the corporate tax total column (corporate tax total column) [a111] to [a116] The total amount with the personal tax amount displayed in the tax total columns [f41] to [f46] is displayed.

  In the “corporate tax + individual tax + social insurance premium” columns [i11] to [i16], the total corporate tax amount displayed in the corporate tax total column (corporate tax total column) [a111] to [a116] And the total amount of the personal tax amount displayed in the individual tax total column [f41] to [f46] and the amount of the social insurance premium deduction displayed in the social insurance premium deduction column [d11] to [d16] Is displayed.

  Here, when the appropriate remuneration statement 10 is generated using a spreadsheet such as an Excel sheet, the columns [g11] to [g16], [h11] to [h16], [i11] to [i16] The value displayed in is automatically calculated or acquired automatically.

  As described above, in the appropriate remuneration statement 10, when the profit before tax of the corporation and the remuneration of the president are decided, “individual tax + social insurance premium” and “corporate tax + “Individual tax” and “corporate tax + individual tax + social insurance premium” are displayed in the columns [g11] to [g16] [h11] to [h16] [i11] to [i16] and can be known. . For this reason, it is possible to easily determine an appropriate president's remuneration for taking a large amount of money while viewing corporate and individual taxes, social insurance paid by the president, and the total amount thereof.

  FIG. 2 is a diagram showing a calculation result when determining the remuneration of the president for the next fiscal year when the profit for the current fiscal year is expected to be the same as that for the next fiscal year.

  As shown in FIG. 2, for example, the amount of money in the “corporate tax + individual tax + social insurance premium” column [i11] to [i16] is the smallest, as shown in case 1, in which the president's remuneration is paid monthly. This is a case where 1,000,000 yen is set. In this case, the amount of net income after tax will be 7,538,700 yen.

  In this way, by using the appropriate remuneration statement 10, the president who is appropriate to improve the financial statements while looking at the amount of net income after tax while holding down corporate and personal taxes and social insurance paid by the president. The reward can be determined.

  FIG. 3 is a diagram showing an appropriate remuneration statement 11 that is a modification of the appropriate remuneration statement 10. The appropriate remuneration statement 11 is used to determine the remuneration of the president for the next fiscal year when the profit of + α is expected to be added to the taxable income of the corporation for the current period. FIG. 3 shows the calculation result when determining the remuneration of the president for the next fiscal year when it is estimated that a profit of 10 million yen will be added to the taxable income of the corporation declared for the current period.

  In addition to the appropriate remuneration statement 10, the appropriate remuneration statement 11 further includes an addition column and a subtraction column other than the corporate tax / tax payment allowance in the module M1. As shown in FIG. 3, the addition column and subtraction column other than the corporate tax / tax payment allowance are lower than the pre-tax net income columns [a11] to [a16], and the corporate tax column [a51] to It is provided above [a56]. The addition column and subtraction column other than the corporate tax and tax payment allowance are entered using the separate table 4 of the corporate tax return.

  Here, as shown in FIG. 3, when determining the remuneration of the president for the next fiscal year when a profit of 10 million yen is added to the taxable income of the corporation for the current fiscal year, for example, “corporate tax + individual The amount in the “tax + social insurance premium” column [i11] to [i16] is the smallest when the president's remuneration is set to 1,400,000 yen per month as in case 3. In this case, the amount of net income after tax is 7,861,900 yen.

  In this way, by using the appropriate remuneration statement 10, it is possible to determine an appropriate remuneration for the president in the next fiscal year when a profit of 10 million yen is added to the taxable income of the corporation declared for the current period.

  10 Appropriate remuneration statement, [a11]-[a16] Income before income taxes, [a21]-[a26] Income taxes, [a31]-[a36] Income after taxes, [a41 ]-[A46] Corporate taxable income column, [a51]-[a56] Corporate tax column, [a61]-[a66] Corporate prefectural tax column, [a71]-[a76] Corporate business tax column, [a81]- [A86] Local corporation special tax column, [a91]-[a96] Corporate municipal tax column, [a101]-[a106] Corporate inhabitant tax per capita rate column, [a111]-[a116] Corporate tax total column, [b11 ]-[B16] "Profit before tax + President salary" column, [b21]-[b26] "Taxable income + President salary" column, [c11]-[c16] Age column, [c21]-[c26] Monthly reward column, [c31]-[c36] Annual reward column, [c41]-[c46] Salary income deduction column, [c51]-[ 56] Salary income column, [c61]-[c66] Other income column, [c71]-[c76] Total income column, [d11]-[d16] Social insurance deduction column, [d21]-[d26] Life insurance Deduction column, [d31]-[d36] Spouse deduction column, [d41]-[d46] Special spouse deduction column, [d51]-[d56] Dependency deduction column, [d61]-[d66] Other deduction columns, [D71]-[d76] Basic deduction column, [d81]-[d86] Total income deduction column, [d81]-[d88] Total income deduction column, [e11]-[e15] Taxable income column, [f11]- [F16] Income tax column, [f11]-[f16] Income tax column, [f21]-[f26] Resident tax column, [f21]-[f26] Resident tax column, [f31]-[f36] Resident tax per capita column , [F31]-[f36] Resident tax equal distribution column, [f 1] - [f46] tax total column.

Claims (3)

An appropriate remuneration statement that displays the tax of the corporation's accounting period, the individual tax of the president of the corporation, and the social insurance premium paid by the president,
A pre-tax net income column showing pre-tax net income,
Corporate taxable income column that displays corporate taxable income,
Corporate tax total column that displays the total corporate tax, which is the sum of corporate tax, corporate prefectural tax, corporate business tax, local corporate special tax, corporate municipal tax, and corporate inhabitant tax per capita.
An after-tax net income column indicating the after-tax net income obtained based on the above-mentioned net income before tax and the total corporate tax,
An age field for displaying the age of the president;
A monthly remuneration column displaying the monthly remuneration of the president;
A salary income field that displays salary income based on annual compensation and salary income deductions;
Other income fields that display income other than the president's salary,
A total income column for displaying the total income of the salary income and non-salary income;
“Pre-tax net income + President salary” column, which displays the total of the pre-tax net profit and the annual compensation,
“Taxable income + President salary” column that displays the total amount of the corporate taxable income and the annual compensation,
Sum of social insurance premium deductions, life insurance deductions, spouse deductions, spouse special deductions, dependent deductions, other deductions, and basic deductions Income deduction total column to display,
A taxable income column of the president displaying the amount of the taxable income of the president obtained based on the total income and the total income deduction;
An income tax column for displaying an income tax obtained based on the amount of taxable income of the president;
Resident tax column for displaying the resident tax obtained based on the amount of taxable income of the president;
Inhabitant tax per capita field that displays the per capita inhabitant tax,
An individual tax total column for displaying an individual tax amount indicating the total amount of the income tax, the resident tax and the resident tax per capita, and
“Individual tax + social insurance premium” column that displays the total amount of the individual tax amount and the amount of the social insurance premium deduction for the president;
"Corporate tax + individual tax" column that displays the total amount of the corporate tax total amount and the personal tax amount,
“Corporate tax + Individual tax + Social insurance premium” column that displays the total amount of the corporate tax, the personal tax amount, and the social insurance premium deduction of the president;
Are formed in a predetermined order from the top to the bottom of the first page. In the appropriate remuneration statement according to claim 1,
A corporate tax column displaying the corporate tax obtained based on the corporate taxable income;
Corporate prefectural tax column for displaying the corporate prefectural tax obtained based on the corporate taxable income;
A corporate business tax column for displaying the corporate business tax obtained based on the corporate taxable income;
A local corporation special tax column for displaying the local corporate special tax obtained based on the corporate taxable income;
A corporate citizen tax column displaying the corporate municipal tax obtained based on the corporate taxable income;
A corporate residence tax per capita field that displays the corporate residence tax per capita
Social insurance premium deduction column displaying the amount of the president's social insurance premium deduction,
Life insurance deduction column displaying the amount of life insurance deduction for the president;
A spouse deduction column displaying the amount of the president's spouse deduction;
A spouse special deduction column that displays the amount of the president's spouse special deduction;
A dependent deduction column that displays the amount of the president's dependent deduction;
Other deduction columns that display the amount of other deductions for the president;
A basic deduction column displaying the amount of the basic deduction of the president;
An annual reward column for displaying the annual reward obtained based on the monthly reward;
A salary income deduction column displaying the salary income deduction obtained based on the annual compensation;
Are formed in a predetermined order from the top to the bottom in the first page. In the appropriate remuneration statement according to claim 1,
Pre-tax net income column, taxable income column of the corporation, corporate resident tax per capita column, the age column, the monthly compensation column, the other income column, the social insurance premium deduction column, the life insurance premium deduction column The above-mentioned spouse deduction column, the spouse special deduction column, the dependent deduction column, and the other deduction column have items entered by the user in advance.

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