「tax」一覧

The amount of business income is calculated by subtracting necessary expenses from total earnings. When calculating employment income, are necessary expenses subtracted from total salaries and wages, as with business income? 

Business income refers to income from sales activities, including wholesaling, retailing, manufacturing, services, and other operations where income is derived from business activities. This category also includes income earned by professionals such as doctors, lawyers, writers, actors, and those involved in fishing or similar enterprises. 

Estimated income tax prepayment is an advance payment made in installments before the final tax amount for the year is calculated and confirmed. This payment is based on the previous year’s tax and is settled when filing the final tax return for the current year.