Pulangan Biru
Sebagai balasan untuk simpan kira yang betul, anda menerima potongan sehingga 650,000 yen, kerugian bawa ke hadapan dan faedah cukai lain.
Disyorkan: Pekerja bebas sepenuh masa
Pulangan Putih
Tiada pendaftaran awal diperlukan, rekod ringkas boleh diterima. Tiada potongan khas, tetapi beban pentadbiran minimum.
Disyorkan: Pendapatan sampingan, jumlah kecil
Perbandingan Pulangan Biru vs Putih
| Kategori | Pulangan Biru | Pulangan Putih |
|---|---|---|
| Special Deduction | Up to 650,000 yen | None |
| Bookkeeping Requirements | Double-entry (650K) / Simple (100K) | Simple records acceptable |
| Prior Registration | Registration within 2 months of starting | Not required |
| Loss Carryforward | Can carry forward for 3 years | Not allowed |
| Family Employee Salaries | Deductible as employee expense | Limited deduction only |
| Depreciation Benefits | Special treatment for items under 300K yen | Immediate depreciation only under 100K yen |
| Bad Debt Allowance | Can be recorded | Not allowed |
Contoh Penjimatan Cukai
Hasil 5 juta yen, Perbelanjaan 2 juta yen (dikira pada kadar cukai pendapatan 20%)
Dengan Pulangan Biru
Cukai 470,000 yen
(5 juta - 2 juta - 650K) × 20%
Dengan Pulangan Putih
Cukai 600,000 yen
(5 juta - 2 juta) × 20%
Penjimatan dengan Pulangan Biru
130,000 yen
Yang Mana Patut Anda Pilih?
Pulangan Biru Disyorkan Jika...
Significant Revenue
With annual revenue of several million yen or more, the 650,000 yen deduction becomes very valuable.
Can Manage Books
Accounting software makes double-entry bookkeeping manageable. Denpyo automates receipt entry.
Plan to Continue Business
If continuing long-term, benefits like loss carryforward become valuable.
Pulangan Putih Mungkin Memadai Jika...
Small Side Income
With minimal annual revenue, the simpler white return may be more practical.
Just Started This Year
If you missed the blue return registration deadline, you can switch to blue next year.
Cara Mendaftar untuk Pulangan Biru
Tarikh Akhir Penghantaran
- New business: Within 2 months of starting
- Switching from white: By March 15 of that year
Dokumen yang Diperlukan
Hantar "Borang Permohonan Kelulusan Penyata Cukai Biru" kepada pejabat cukai tempatan anda. Boleh dimuat turun daripada laman web NTA.
NTA: Sistem Pulangan Biru