National Tax Agency JAPAN＞AN OUTLINE OF JAPANESE TAX ADMINISTRATION 2003＞Contents
Contents
1 Standards and Guidelines on NTA’s Administrative Tasks, and Performance Evaluation
(2) “The Mission of National Tax Agency”
(3) Evaluation of NTA’s performance
2 Overview of Tax Administrative Structure
(1) Organization Structure of NTA
3 Operating Costs of Tax Administration
4 Budget Structure and Tax Revenue in Japan
(1) Tax and stamp duty revenues in the general account budget
(2) Outline of tax and stamp duty revenues
(3) National tax system (taxes on income, consumption and property)
(4) Tax burden ratio
Part 2 AN OUTLINE OF TAX ENFORCEMENT
1 Briefing
(1) The self-assessment and blue return systems
(2) Record keeping by magnetic media
(1) Income tax
(2) Corporate tax
(3) Inheritance tax and gift tax
(4) Land value tax
(5) Liquor tax
(6) Consumption tax
(7) Excise taxes (tobacco tax, etc.)
(1) Criminal Investigation program
(2) Combatting evasion of indirect taxes
6 Tax Payment and Collection of Delinquent Taxes
(1) Payment of taxes
(2) Collection of delinquent taxes
7 International Tax Administration
(1) Economic globalization and tax administration
(2) Cooperation with foreign tax authorities
8 Certified NPO (nonprofit organization) System
(1) Purpose of public relations
(2) Organization for public relations
(3) Public relations activities
(3) Co-ordination Officer (Taxpayer Support)
11 Cooperation with Local Tax Authorities
12 Certified Public Tax Accountant System
13 Providing Adequate Informational System for Office Works
(1) Outline
(2) Basic Functions of KSK System
14 Initiatives for Introducing E-Filing
15 Monitoring of Administrative Works
16 Improvement of public service counters
17 Public Information Disclosure
2 Requests for Reinvestigation
3 Requests for Reconsideration
3 Training
5 Salaries
INDEX OF TABLES AND FIGURES
2 Annual Cost of Tax Collection
3 Breakdown of General Account Revenue and Ratio of Tax Revenue to Total Revenue
4 Yearly Composition of National Revenue
5 Yearly Composition of National Revenue (Income Tax, Consumption Tax and Property Tax)
6 Ratio of Tax Burden to National Income
7 Trends in the Number of Blue Return Individuals
8 Trends in the Numbers of Corporations and Blue Return Corporations
9 Trends in the Number of Individuals Required to Use the Bookkeeping System
10 Number of Withholding Agents
11 Taxation by Withholding Income Tax
13 Number of Income Tax Payers and the Amount of Tax Liability
14 Status of Corporate Returns
16 Amount of Inheritance Tax Revenue
18 Average of Valuation Standard Values of Standard Land for Residential Areas for 2003 (by block)
19 Tax Rates for Major Categories of Liquor
20 Number of Licenses for Manufacture and Sale of Liquor
21 Taxable Volume of Liquor and Liquor Tax Revenue
22 Amount of Consumption Tax Revenue
23 Amount of Gasoline Tax Revenue
24 Disposition of Criminal Investigation Cases
25 Disposition of Indirect Tax Evasion Cases
26 Amount of National Taxes Collected
27 Number of Applications for Tax Payment in Kind
28 Diffusion of Tax Payment by Account Transfer
29 Accrual and Disposition of Delinquent Tax
30 Cases of Mutual Agreement Arising, Processed and Deferred
31 Tax Treaty Signatory Countries
32 Number of Information Exchanges
34 Tax Offices Supplied with Co-rdination Officers (Taxpayer Support)
35 Registered Number of Certified Public Tax Accountants
36 Disposition of Requests for Reinvestigation
37 Disposition of Requests for Reconsideration
38 Dispositions of Litigation Cases (Government as Defendant)
39 Number of Trainees on Courses at the National Tax College
1 NTA Organization Chart in FY2003 (except Okinawa)
2 Organization Chart of Tax Administration in FY2003 (Okinawa Regional Taxation Office)
3 Organization Chart of Tax Office
4 Breakdown of the National Tax Revenue (FY2003 Budget)
5 International Comparison of the Public Share of Tax and Social Security Burdens
7 Compulsory Collection Procedure for Delinquent Taxes
8 Percentage of Tax Consultation by Tax Type in FY2002 (April 2002 to March 2003)