酒税に関する資料

もっと知りたい税のこと（令和８年7月発行）

イギリスの消費税(VAT)についてご紹介しています。消費税税率が何パーセントなのか、そして軽減税率として、何に消費税が掛かり、何に掛からないのか、これらのポイントを解説しています。

我が国の租税条約等の一覧

The Avalara Midyear Tax Update unveils significant shifts in state tax policies, as lawmakers adjust to fiscal pressures and evolving compliance requirements to generate revenue.

Attached: 1 image 財務省の財政関係資料をまとめたページ。やはり公式の資料は根拠として提示しやすいので重宝する。 https://www.mof.go.jp/tax_policy/summary/condition/a02.htm ただし、使い方に注意がいる。当然、「あまり見せたくないものは見せない」ということが普通に起こる。 最近の例で言うと、次のグラフ。いわゆる「１億円の...

Ken Kies, former U.S. Treasury Assistant Secretary, returns to Surgent CPE as an instructor, launching new programs to educate tax professionals.

Australia's rental market faces significant pressure as Labor's Budget tax reforms phase out negative gearing, forcing landlords to raise rents to compensate for lost tax benefits. National Australia Bank and Ray White analysts predict rents could surge by 30% by July 2027, driven by reduced property investment and supply shortages. With negative gearing restrictions applying to new properties from July next year, landlords will need higher rental yields to maintain cash flow, pushing tenants to pay more. Experts warn that fewer rental properties will hit the market, intensifying competition in cities like Sydney and Melbourne. Current rental yields are already low, with Sydney at 3.3% and Brisbane at 3.4%, meaning landlords would need substantial rent hikes to offset the loss of tax deductions. The policy shift is expected to deter new investors, exacerbating housing shortages and making it harder for first-home buyers to enter the market. While the government claims the changes will encourage more sustainable investment, critics argue the impact on renters will be severe, with young Australians facing higher living costs and reduced savings for home deposits.

令和８年度税制改正の大綱（６/９）

Over 30 California legislators are urging Governor Gavin Newsom to exempt the state's film and TV production incentive program from a newly imposed cap on corporate tax credits. The letter, addressed to Newsom and key legislative leaders, warns that without exemption, the program will be 'significantly kneecapped,' jeopardizing thousands of middle-class jobs in the entertainment industry. The budget law limits annual tax credits to $5 million or 50% of a company's state tax liability, which could undermine the $750 million annual cap established last year. Industry representatives argue the change will reverse progress made in attracting production back to California after pandemic-related shutdowns, strikes, and industry exodus. Assemblyman Rick Chavez Zbur, who co-authored the 2025 bill expanding eligibility, called the cap a 'complete decimation' for the sector. The film commission projects $6.6 billion in direct spending and over 34,000 jobs from the incentive program, highlighting its economic importance despite challenges from pandemic disruptions and labor strikes.