Ｑ. Tax rate revel of Japan in the world
Ａ. Corporate tax revel comparing in the world is showed in the list below researched by the ministry of finance（actual tax rate）
|Country or region||Basic rate||Important matter|
|Japan||2012～2013||37.00％||Capital over 100 million yen,
But not included fixed tax out of pro forma standard taxation nor over tax of local government
|U.S.A.（California）||40.75％||Not include city corporate tax（ex.5％ in NY）|
|France||33.33％||Not include corporate income social tax|
|Germany(national avg.）||29.72％||Business tax rate is differ depend on city|
|China||25.00％||Both national and local government|
|Korea（Seoul）||24.20％||Need added fixed tax depend capital, number of employee|
Looking for actual tax rate, Japanese rate has been diminishing year by year and it will be reduced from now on. But it is relatively high revel in the world.
But the view point of business cost, there are many important issues beside for tax. Actually it is important to consider comprehensive comparing and judgement based on concrete business plan.
- Japanese VAT rate revel is cheapest in the world.（Japan 8％, China17％, France19.6％, Germany19％）
- Generally Japanese social insurance cost is lower than EU countries（social insurance cost of corporation per GDP:Japan5.1％, germany6.7％, france11.3％(2010）
- Actual cost of corporation is affected by current exchange rate.