[HN Gopher] Freelancers aren't happy with Japan's new invoice sy...
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       Freelancers aren't happy with Japan's new invoice system
        
       Author : mikhael
       Score  : 100 points
       Date   : 2023-09-26 13:41 UTC (9 hours ago)
        
 (HTM) web link (www.japantimes.co.jp)
 (TXT) w3m dump (www.japantimes.co.jp)
        
       | konschubert wrote:
       | I don't get it.
       | 
       | We have the same system in Germany.
       | 
       | If you're a small business, you don't pay VAT for the invoices
       | you wrote, and your business customers cannot deduct any VAT when
       | they buy from you.
       | 
       | If you're a big business, you pay vat and your biz customers
       | deduct that vat again from their own vat payments.
       | 
       | It's all good and fair, no?
       | 
       | I guess that before, the VAT-paying customers were subtracting
       | 10% of their payments to small companies from their VAT payments,
       | as if the small companies had already paid VAT?
       | 
       | That was effectively a Japan-specific subsidy of small businesses
       | with a hard cutoff at 10k.
       | 
       | I suppose that's why people are complaining: they would like to
       | keep their subsidies.
        
         | miohtama wrote:
         | In Finland and AFAIK all Nordics, all invoices must be VAT
         | inclusive. If you are selling up until 15k EUR year you can do
         | it VAT free, which is too small to be considered a professional
         | business. Alternatively if you are selling services outside the
         | EU (freelancing internationally).
         | 
         | It sounds like it was indeed subsidy for small businesses. I
         | don't know about Japan, but in some countries like Italy there
         | is a problem of small inefficient businesses. Whether such
         | direct or indirect subsidies are good or not for the economy as
         | whole, to keep these small businesses around, is a good
         | question which may not have a definite answer. Internationally
         | it may reduce competitiveness, but it may be good for local and
         | rural area employment, which increases the quality of life for
         | a very small national cost.
         | 
         | Also there is cost for maintaining the records and
         | adminstration: for 15k EUR/year this cost would be significant
         | % for the actual value adding activity.
        
           | Zanfa wrote:
           | > In Finland and AFAIK all Nordics, all invoices must be VAT
           | inclusive. If you are selling up until 15k EUR year you can
           | do it VAT free, which is too small to be considered a
           | professional business. Alternatively if you are selling
           | services outside the EU (freelancing internationally).
           | 
           | There's also VAT reverse charge for invoices when selling
           | goods & services between EU countries where you don't include
           | VAT on the invoice.
        
             | JanSt wrote:
             | Only B2B
        
           | logifail wrote:
           | > In Finland and AFAIK all Nordics, all invoices must be VAT
           | inclusive. If you are selling up until 15k EUR year you can
           | do it VAT free, which is too small to be considered a
           | professional business. Alternatively if you are selling
           | services outside the EU (freelancing internationally).
           | 
           | Isn't there provision for reverse charge (effectively zero
           | VAT) on B2B transactions where both parties are within the
           | EU?
        
             | JanSt wrote:
             | It's not zero VAT. It just reverses who has to pay the VAT.
             | E.g Microsoft invoices me at 0% VAT but I have to report
             | and pay 19% to the state. (b2b only)
        
               | Arcanum-XIII wrote:
               | Uh ? No. I don't pay for VAT if I buy anything out of
               | Belgium - because it would create a big administrative
               | mess of pay back between member state.
               | 
               | Which is the stupidest system internally : get paid vat,
               | paid it to the state minus the VAT you're owned as
               | business for whatever you've bought. Loss of time and
               | energy all around.
        
               | Kiro wrote:
               | I would still call it zero VAT.
               | 
               | What happens is that you debit and credit the same VAT
               | amount in the books, effectively deducting and zeroing it
               | immediately.
               | 
               | https://europa.eu/youreurope/business/taxation/vat/cross-
               | bor...
        
             | brtkdotse wrote:
             | Between countries, yes. Domestically, you invoice
             | businesses with VAT, hold on to the VAT money and quarterly
             | deposit it to the tax authorities (minus the VAT for
             | deductible expenses).
        
           | faeriechangling wrote:
           | Large businesses are inefficient in an insidious way. It's
           | incredibly expensive and inefficient to tax them and get
           | money out of them once you put money into them. This sole
           | problem is why the neoliberal welfare state does not work.
           | Simply making the most powerful organisations around more
           | powerful does not actually force them to then turn around and
           | help the powerless, it actually just makes them more capable
           | of not doing that.
           | 
           | Does favouring small businesses actually reduce international
           | competitiveness? Sure - in the same sense that not
           | subsidising large businesses reduces international
           | competitiveness. But what is the good of having an
           | internationally competitive business you can't get money back
           | out of? What if ItalyCorp decides they are not an Italian
           | company, but actually a company based out of the Canary
           | Islands in no way bound to Italy? Making a business
           | internationally competitive has no point if you can't also
           | make it your vassal, which you can only really do in cases
           | where the business relies on some state resource, and even
           | then a large business is likely to corrupt the government
           | anyways.
           | 
           | Small-Medium sized businessmen by contrast are much much
           | easier to tax once they're past the subsidies. Besides that,
           | they tend to spend relatively large amounts of their in-
           | country in ways that can be taxed efficiently, and on other
           | businesses which can also be taxed efficiently. It makes
           | addressing income inequality more efficient.
        
         | IG_Semmelweiss wrote:
         | Pardon the ignorance, but why is it a subsidy ? Wouldn't it be
         | the opposite?
         | 
         | Large business remits to the government the money that they
         | subtracted forVAT, for all sales, including tiny opcos. They
         | then get the subtraction for VAT.
         | 
         | Small player gets no subtraction.
         | 
         | Am i wrong ?
        
           | konschubert wrote:
           | The subsidy is that the small business didn't have to pay vat
           | while still being able to attach a you-get-a-refund-from-the-
           | government voucher to its invoices.
        
             | Detrytus wrote:
             | That is weird. The way it is supposed to work (in my
             | country at least) is:
             | 
             | If a company is registered for VAT they will charge you X
             | net price + Y amount of VAT for their items. If a buyer is
             | also a VAT-registered company they subtract Y from the
             | amount of VAT they owe (so it is a tax credit).
             | 
             | If you buy from a small company, not registered for VAT,
             | you only pay X, because the seller is not subject to VAT,
             | so they do not have to add it. So, you only pay X, and the
             | fact that you can't subtract Y from the amount of VAT you
             | owe is irrelevant.
             | 
             | So, the small companies have a competitive advantage of not
             | having to add 20+% of VAT to their prices.
        
             | chongli wrote:
             | You wrote:
             | 
             |  _If you're a small business, you don't pay VAT for the
             | invoices you wrote, and your business customers cannot
             | deduct any VAT when they buy from you._
             | 
             | How can you attach a "you-get-a-refund-from-the-government"
             | voucher to your invoices if your customers cannot deduct
             | VAT when they buy from you?
        
               | sangnoir wrote:
               | > How can you attach a "you-get-a-refund-from-the-
               | government" voucher to your invoices if your customers
               | cannot deduct VAT when they buy from you?
               | 
               | (Not parent) In Germany, you can't. In Japan, you _could_
               | , but that's what's changing.
        
               | konschubert wrote:
               | You they could, previously, in Japan.
        
         | docdeek wrote:
         | Very similar to the French system: if you are a sole operator
         | under a certain revenue threshold you do not charge and cannot
         | get rebates on TVA; if you are a sole operator with a standard
         | company structure, you charge and get rebates for TVA.
        
           | konschubert wrote:
           | Yes, that's in fact another twist that wasn't discussed
           | above: the small business does not get rebates for TVA it
           | pays itself.
           | 
           | That's a disadvantage, if you're then selling to a business
           | customer, because then, the TVA DOES get paid twice.
           | 
           | But most small businesses are services businesses who do not
           | have much purchases. And those who do can - at least in
           | Germany- get a VAT ID and then write invoices with VAT.
        
         | makeitdouble wrote:
         | > If you're a small business, you don't pay VAT
         | 
         | Under the new Japanese system, if you're a small business but
         | register to the tax office to get a number, you become taxable.
         | 
         | If instead you do nothing and don't register, you keep being
         | exempt of taxation, except big clients will ask you for a
         | registration number to get their rebates on their side, so you
         | might lose them to other businesses that registered.
        
           | peoplefromibiza wrote:
           | it's the same in Italy: you either don't pay VAT but clients
           | cannot claim a rebate or you pay it so your clients can ask
           | for a rebate.
           | 
           | Depending on the kind of clients you have (end users or
           | commercial entities), one is preferable to the the other.
        
           | konschubert wrote:
           | Yes, you can also choose in Germany.
           | 
           | Of course, it you don't pay VAT, your big clients cannot get
           | a rebate, because no VAT was paid!
           | 
           | It seems like in Japan, small businesses could avoid paying
           | VAT, and their clients would STILL get a VAT rebate!
           | 
           | I can see why the Japanese Gov is trying to change that.
        
             | notpushkin wrote:
             | Yeah, it's pretty much the same everywhere I did the
             | research (Estonia, Russia, Belarus).
             | 
             | What you could do is offer a discount to the business the
             | minute they ask for a VAT receipt. (Of course, you bake the
             | VAT amount in right from the start.)
             | 
             | Alternatively, you could explain that you aren't paying VAT
             | because you want to keep prices low - I've seen a couple
             | design studios use this argument successfully many times.
        
             | makeitdouble wrote:
             | I'm not versed in corporate taxes, but you're probably
             | referring to a flat rate rebate on the client's taxes in
             | case they don't bother declaring and proving all their
             | expenses.
             | 
             | The new system opens more doors for deduction, but they can
             | still continue the way they did before. And flat rate
             | deductions have always been accepted to cover cases where
             | there was few or no expense in the first place, it's not an
             | unintended effect nor a surprise, and it makes everyone's
             | life easier overall.
             | 
             | Edit: BTW in the new system there's still additional flat
             | rate mechanisms at different levels. They really love it at
             | the tax office.
        
         | garba_dlm wrote:
         | > It's all good and fair, no?
         | 
         | as good and fair as any bigger and more powerful forces coming
         | at you and demanding a cut of whatever it is you do... lest
         | you're breaking the law
         | 
         | but this is very normalized, but ultimately is a legacy of
         | imperialism and other kinds of centralizing powers: give your
         | rulers some freebies or get harassed until you do
         | 
         | an alternative perspective is that we all need to contribute
         | some money (and/or energy) to the public systems which do
         | things for "all of us" as the public at large
         | 
         | when this is 'mandatory', like it is now (you can always not do
         | it, but there will be consequences), we call it taxes and fees,
         | to do this voluntarily is the now obsolete tithe (even the
         | quantity matches 10%).
         | 
         | the real problem I have with this setup is that money (but I
         | actually mean currency) is made up and controlled by
         | governments in collab with banking corporations; which means
         | they have ways to use this system to move some of said "energy"
         | from us to them; this leads me to conclude that then, regular
         | taxes like VAT are double dipping on our energy as we 1: get
         | taxed so to give money to the government/public entities and
         | institutions; and 2: they make up currency and extract
         | money/energy from all of us automatically (them theories about
         | how money is debt, combined with QE and the new quantitative
         | tightening, are all parts of how this whole hidden system
         | works);
         | 
         | arguably this way to take advantage of the currency/monetary
         | system is only being used by private financiers (big banking)
         | not governments which really do need the taxes to function at
         | least for now but I already ranted too much
        
           | michaelmrose wrote:
           | I presume you like roads, social security, a standing army,
           | and a million other things. These things cost money and the
           | logical way to raise that money is via taxes. Please don't
           | post unreadable incomprehensible stream of consciousness
           | here. Take a moment to refine the words running through your
           | head into a coherent paragraph or two.
        
             | jimkleiber wrote:
             | Personally I wish more people would post stream of
             | consciousness writing, as I believe it often reveals the
             | uncertainty and inner conflict that exists within our
             | thoughts and feelings.
             | 
             | What I gathered from what they posted was a conflict about
             | realizing that governments need money but wishing they
             | didn't force people to pay, but not sure if people would
             | pay if it weren't forced, and trying to dance between those
             | ideas.
             | 
             | Some may not like stream of consciousness and some may,
             | it's hard to know, and it may depend on our current
             | situation and format of the post or culture of the place.
             | 
             | Maybe HN has a culture to distill thoughts before posting,
             | I dunno. I like more raw thoughts typically.
        
               | michaelmrose wrote:
               | Nobody on earth who has spent any amount of time thinking
               | about it thinks society at scale would pay for common
               | goods if it was optional. Part of actually distilling
               | your thoughts into a useful form is realizing when to use
               | the backspace key.
               | 
               | There might be 1000 people reading this. We all have a
               | stream of conscioisness. If we all shared it this thread
               | would be unteadable with a few gems buried in dross.
               | 
               | Distilling your thoughts down and sharing what is worthy
               | is a universal good not merely a cultural value. It's why
               | we are reading this and not YouTube or Facebook comment
               | threads.
        
               | zlg_codes wrote:
               | To be frank, this place is a slightly nerdier Reddit with
               | stronger topicality enforced, whose audience trends
               | toward middle age, male, and moderate. It is not a
               | shining city on a hill. I can find a lot of the same
               | content on Lobste.rs later in the day, and get comments
               | from an _actually_ exclusive group.
               | 
               | We're here because there is enough news to keep us
               | visiting, and relaxed enough rules to feel comfortable
               | challenging each other intellectually.
               | 
               | Most of the Internet used to be this way, before social
               | media.
        
             | zlg_codes wrote:
             | Go look at America's budget and come back with that
             | ignorance... The amount of money America spends on itself,
             | its people, and its infrastructure, is embarrassing.
             | 
             | Taxes are often lauded as a necessary evil, but it's
             | generally not JUST the tax people have trouble with. It's
             | how it's allocated. And we can cutely sidestep or handwave
             | that as "a voting problem", but it's interconnected.
             | 
             | I'd have no problem paying taxes to an entity who I could
             | trust and know has my back, who invests in the
             | infrastructure that makes life in this country better.
             | 
             | But we cannot trust that entity, it never does what it says
             | it should on paper. It sends money overseas for pet
             | military projects. It doles out countless frivolous
             | contracts to fulfill the gargantuan military budget.
             | 
             | Collective pooling of resources only works when the
             | spending of those resources is done for the benefit of
             | everyone contributing. That currently does not happen.
             | 
             | I like creature comforts like anyone else, but I'd rather
             | live in a country that gives a shit about me and puts my
             | tax dollars to good use, instead of feeling like livestock
             | in a rat wheel whose contributions to the country will
             | never bear into a tangible benefit.
        
       | kazinator wrote:
       | It sounds very similar to the GST (goods and services tax) wee
       | have in Canada, which was introduced by Brian Mulroney in the
       | 1980s.
       | 
       | Small operators are exempt from collecting GST. What that means
       | is that if a small operator is your supplier, then when you
       | purchase something from them, you don't have a GST receipt. Thus,
       | you cannot claim the "input credit" on that purchase to recover
       | any GST.
       | 
       | I'm not entirely understanding the situation in Japan from the
       | article's description, but it sounds an awful lot as if the
       | people exploiting the small-time suppliers (freelancers making
       | less than 10M Yuan ) must have been fraudulently claiming that
       | they paid the tax to those small-time suppliers, and using that
       | to claim offset credits to reduce how much of that same tax which
       | they collected from their customers they remit to the government.
       | 
       | The freelancers will look 10% more expensive, because the
       | corporations which exploit them can't use a loophole to hold on
       | to tax dollars.
       | 
       | "Please sign my petition so that my employers, who won't give me
       | a full time job but keep me around as a disposable contract
       | worker, can keep stealing tax money, so that I look cheaper to
       | them, and consequently have a job so I can continue to barely
       | make ends meet."
        
       | rjmalagon wrote:
       | Minor inconvenience vs Mexico electronic invoice hell. Our VAT is
       | 16%, for everyone except a select group of small business, of a
       | now discontinued tax regimen. We must issue a dual cryptographic
       | signed XML invoice (by the emitter and the tax authority) with
       | individualized items with ID codes from a tax authority catalog
       | of recognized products and services, that includes tampons
       | (53131615) to warships (25111708) to radical ecological
       | organizations (94131701). Every invoice needs to be sent to the
       | tax authority servers to get the second signature, without it the
       | invoice is not valid. Without it is not possible to deduct to VAT
       | payments, or (monthly) tax filling in general. No internet, no
       | invoice software, no computers, equals no invoice and no invoice
       | is almost tax fraud. A fiscal invoice is only emitted when a
       | customer asks for it, but businesses are obliged to emit a
       | "general public invoice" with all the sales where customers don't
       | ask for a fiscal invoice.
        
         | isilofi wrote:
         | Try to vacation in Italy: Consumers are obliged to get an
         | invoice, businesses are obliged to provide one. Including
         | cryptographic signatures (but without the big-list-of-article-
         | numbers and centralized signatures craziness). The financial
         | police are allowed to stop customers within a certain distance
         | of a business and ask for the invoice for their purchase. If
         | the customer cannot provide one, the customer and the business
         | are fined heavily. That's why the business owner will get very
         | angry with you when you (as a clueless tourist) immediately
         | chuck the invoice in the bin, because why would you keep the
         | invoice for a pack of gum...
        
         | twic wrote:
         | > warships (25111708)
         | 
         | That's 3366113 in the US and Canada:
         | 
         | https://www23.statcan.gc.ca/imdb/p3VD.pl?Function=getVD&TVD=...
        
       | yayr wrote:
       | I assume that a rate of 10% VAT is rather low in comparison
       | internationally (e.g. EU is around 20 %).
       | 
       | Also for typical business customers it should be identical to
       | purchase something for a net amount of x or for a net amount of x
       | plus taxes. They can deduct the taxes anyway and the net amount
       | is identical. That is why usually you can display prices to
       | business customers without VAT.
       | 
       | So as I understand it, it is a change, but not with any real
       | business effects unless one of the parties had incorrect taxes
       | before... Which would mean that this party before was subsidised
       | by other taxpayers.
       | 
       | https://taxfoundation.org/data/all/eu/value-added-tax-2023-v....
        
       | notpushkin wrote:
       | https://archive.md/UV1WR
        
       | chrisandchris wrote:
       | > Small businesses that were previously tax-exempt may need to
       | register or risk losing clients -- but if they do register, they
       | will have to pay an additional 10% in taxes.
       | 
       | I can understand, and in Switzerland you are tax-excempt if you
       | are (each year) under 100k revenue. However, you won't be able to
       | get the tax others have on their bill back then (input tax).
       | 
       | Besides that, taxes for revenue exist because a country (shall)
       | provide value to you (like safety or administrative stuff, like
       | debt collection). And this stuff must be paid too.
        
       | traspler wrote:
       | I thought one of the reasons many smaller creators were afraid of
       | it was the publication of their personal information when they
       | register and that leading to potential harassment or if what you
       | are creating is socially spicy it could lead to unwanted
       | attention.
        
       | aidog wrote:
       | My animator friend is very upset about this because she will lose
       | 10% of her income. I'm not sure if the anger is directed into the
       | right direction, but I agree that it is not really a good change.
       | I'm not looking forward to the effort and to publish my adress
       | either. Inflation this year is absolutely brutal with some
       | groceries almost twice as expensive.
       | 
       | As a freelancer I can invoice a client with consumption tax on
       | the invoice, but not pay the consumption tax, yet the client can
       | get the consumption tax he paid to me back. I wouldn't be
       | suprised if criminals managed to get money from the government
       | through fake invoices.
        
         | ComputerGuru wrote:
         | > As a freelancer I can invoice a client with consumption tax
         | on the invoice, but not pay the consumption tax, yet the client
         | can get the consumption tax he paid to me back.
         | 
         | And this is legal (not just in the sense that it's technically
         | allowed but also that you're not technically required to file
         | something at the end of the year and pay the difference [0])?
         | Because you're saying the government pays 10% of the purchase
         | price in this scenario (crediting large businesses for 10% of
         | the paid price, and that amount goes straight to you).
         | 
         | > I wouldn't be suprised if criminals managed to get money from
         | the government through fake invoices.
         | 
         | If it really works that way, then there's absolutely zero
         | chance this wasn't being milked for every Y=1!
         | 
         | [0] eg in the USA, residents of states that charge sales tax
         | are legally not charged sales tax on purchases made in another
         | state (with exceptions) but they're technically required to
         | track those purchases and pay the sales tax themselves at the
         | end of the year. Enforcement is approximately zero, though.
        
           | jt2190 wrote:
           | > they're technically required to track those purchases and
           | pay the sales tax themselves at the end of the year.
           | Enforcement is approximately zero, though.
           | 
           | That's called "use tax":
           | https://en.m.wikipedia.org/wiki/Use_tax
        
         | Roark66 wrote:
         | In Poland VAT fraud used to be absolutely huge a bit under a
         | decade ago. After the government established really strict
         | tracking of invoices and they started going after the VAT gangs
         | the budget revenues literally doubled in the span of few years.
         | I have mixed feelings about VAT here. We have one of the
         | highest rates in Europe on most goods(23%), but running a VAT
         | registered company I do get the VAT on purchases back. However,
         | in the UK, where I used to have my VAT business before I could
         | keep 60% of the VAT my customers paid me with no expenses! This
         | scheme had different percentages for different kinds of
         | businesses. In my case it was 13% of the net value could be
         | kept if I remember correctly. It sure was sweet to bill a
         | customer PS10k, get PS12k paid and only send PS700 of VAT to
         | the tax man without having any expenses! (the income tax is
         | another story and it is actually way better in Poland than in
         | UK, but that is beside the point).
         | 
         | So despite having run VAT registered businesses for over a
         | decade in two EU countries I'm confused what is it that
         | Japanese government is doing now and why. If anyone can explain
         | it comparing it to VAT/sales tax in other countries that would
         | be great
        
         | myspy wrote:
         | This sounds like abuse of animators by studios to save a lot of
         | money. They should give them a contract or pay them more
         | instead of people being angry they don't get that much in the
         | beginning.
        
       | RedShift1 wrote:
       | Only 10%? Cries in 21% VAT.
        
         | realPubkey wrote:
         | 10% increase, not 10% in total.
        
           | croes wrote:
           | >The government had introduced a reduced consumption tax rate
           | of 8% for certain products like food and newspapers, besides
           | the standard 10%
        
         | naillo wrote:
         | 10% increase, not just 10%
        
           | Ekaros wrote:
           | Technically 9%... As it is 10% tax, so it is not from 1, but
           | 0.9091
        
           | croes wrote:
           | >The government had introduced a reduced consumption tax rate
           | of 8% for certain products like food and newspapers, besides
           | the standard 10%
        
         | gunapologist99 wrote:
         | The people voted for these taxes (or they voted for the people
         | who voted for them).
         | 
         | Interestingly, however, increased govt revenue is not
         | correlated with long-term increased economic output or GNP. (Of
         | course, govt revenue will increase temporarily whenever taxes
         | increase.) Most of the highest tax nations have mediocre
         | national output.
        
         | e61133e3 wrote:
         | 27% in Hungary
        
           | f1shy wrote:
           | Whaaaat? Are other taxes lower or non existing?! That is
           | crazy!
        
         | croes wrote:
         | But the average wage in Japan is only $39,319
        
           | askonomm wrote:
           | Average wage in Estonia is way less than that (and I would
           | imagine most of EU's average wage is less than that), at
           | 21,420.78 USD, but we have 20% VAT.
        
             | croes wrote:
             | What are your costs of living?
        
               | morjom wrote:
               | https://www.numbeo.com/cost-of-living/in/Tallinn
        
           | miohtama wrote:
           | And small businesses have median wages below average.
        
             | croes wrote:
             | I suspect that the small companies in Japan and Europe are
             | below average by the same factor.
             | 
             | In the end it depends on the cost of living and the rents.
        
         | closewith wrote:
         | 23% in Ireland.
        
           | hirako2000 wrote:
           | Norway, Sweden and Denmark takes 25%. Hungary shamelessly
           | demands 27%
        
             | CafeRacer wrote:
             | Latvia is more like 33%... not even thinking about France.
        
               | seszett wrote:
               | France increased VAT from 19.6% to 20% in 2014, I think
               | it is supposed to increase again to 22% in 2024.
        
               | ComputerGuru wrote:
               | Latvia _seems to be_ up to 21%?
               | 
               | https://www.avalara.com/vatlive/en/country-
               | guides/europe/lat...
        
               | jacquesm wrote:
               | VAT, not income tax.
        
               | [deleted]
        
       | martin-adams wrote:
       | This sounds just like the VAT rules in the UK. What I don't
       | understand is why a company buying the services of a freelancer
       | who isn't consumption tax registered would be an issue in Japan.
       | 
       | In the UK it's very common to buy services from non-VAT
       | registered businesses. You don't claim the VAT back because no
       | VAT was added to the invoice.
        
         | konschubert wrote:
         | It seems that in Japan, customers of small businesses could
         | claim the VAT back even though the small business did not pay
         | VAT.
         | 
         | It was a subsidy that is being removed.
        
       | ilikeitdark wrote:
       | Come to Spain...which must have one of the worse freelance
       | systems in the free world.
        
       | anigbrowl wrote:
       | What is the rationale* for VAT? I have never, ever understood
       | this. If you are an individual, you pay income tax on your
       | earnings. Why should you be taxed on your spending as well?
       | 
       | * 'We want to use the money for worthy purposes' isn't a
       | rationale. A rationale is a reason people should pay.
        
         | lmm wrote:
         | > What is the rationale* for VAT? I have never, ever understood
         | this. If you are an individual, you pay income tax on your
         | earnings. Why should you be taxed on your spending as well?
         | 
         | > 'We want to use the money for worthy purposes' isn't a
         | rationale. A rationale is a reason people should pay.
         | 
         | I could equally say "You pay VAT on your spending. Why should
         | you be taxed on your earnings as well?". Ultimately governments
         | need taxes and take them where they can find them.
         | 
         | The benefit of VAT is that it's a tax that's harder to evade,
         | because the rebate system means everyone is reporting on
         | everyone else. A high VAT rate is also a way to do stealth
         | protectionism without falling foul of the WTO rules - domestic
         | producers can pay de facto higher salaries (because the VAT
         | revenue allows you to reduce income tax) whereas the full VAT
         | rate gets paid on foreign-produced goods.
        
         | patmcc wrote:
         | What's the rationale for income tax? It makes no more sense to
         | tax income than spending. I agree it's unpleasant to be "double
         | taxed" but until the policy makers start listening to the
         | economists it'll continue.
        
         | causi wrote:
         | It all seems rather geared towards funneling money upward
         | instead of downward. Individuals pay taxes on gross income,
         | while businesses only pay taxes on net profit. A poor person
         | makes a big purchase in the form of a new computer or
         | television and pays sales tax, while a rich person makes a big
         | purchase in the form of stock, pays no taxes, and then when he
         | sells it he only pays taxes if he sells it at a gain and if he
         | sells it at a loss he gets to _subtract the loss_ from his
         | income for the year.
         | 
         | Fucking imagine if you bought a car and when you resold it you
         | could subtract the depreciation from your income taxes. No
         | wonder the French decided public decapitation was the only
         | solution.
        
           | gruez wrote:
           | >A poor person makes a big purchase in the form of a new
           | computer or television and pays sales tax
           | 
           | Because if you're buying it for personal use it's presumably
           | for consumption, and if you're buying it for business use
           | it's for business use. In the latter case you don't want to
           | tax it because that would hurt businesses with low margins
           | and give vertically integrated businesses an edge. There's
           | definitely abuse of this with small businesses, where someone
           | buys a pickup truck for "business use" but uses it for
           | personal use, but that should be fixed with better
           | enforcement of the tax code, not changing the tax regime
           | entirely.
           | 
           | >while a rich person makes a big purchase in the form of
           | stock
           | 
           | Because VAT/sales tax are consumption taxes, not a
           | transaction tax. Stocks aren't consumed, so they aren't
           | taxed.
           | 
           | >Fucking imagine if you bought a car and when you resold it
           | you could subtract the depreciation from your income taxes.
           | 
           | So what are you advocating for? Abolition of all consumption
           | taxes?
        
             | causi wrote:
             | For the application of sales tax to all purchases including
             | stock and the abolition of capital gains tax.
             | 
             |  _give vertically integrated businesses an edge_
             | 
             | Why is that bad? Vertical integration allows the more
             | efficient use of resources.
        
               | gruez wrote:
               | > For the application of sales tax to all purchases
               | including stock
               | 
               | So you want to make financial transactions more expensive
               | and make the market less liquid? What good can come of
               | this?
               | 
               | >and the abolition of capital gains tax.
               | 
               | What justification is there to tax someone buying $500
               | stocks and later selling it for $1000 the same as someone
               | buying $1000 worth of stocks and selling it for $500?
               | Taxing buying $500 worth of TVs makes sense, because it's
               | presumably consumed, but it doesn't make sense for
               | financial instruments.
               | 
               | >Why is that bad? Vertical integration allows the more
               | efficient use of resources.
               | 
               | Companies already reap the savings from vertical
               | integration. I'm not sure why the government should give
               | them additional incentive to vertically integrate.
               | Suppose the tax rate is 10% and we have two supply
               | chains, one that's vertically integrated and the other
               | that's not vertically integrated. Suppose further that
               | both are equally efficient (which is plausible, given
               | that nimble firms can outcomplete big conglomerates). Why
               | should the government penalize the non-vertically
               | integrated supply chain to the order of 10%?
        
               | anigbrowl wrote:
               | _So you want to make financial transactions more
               | expensive and make the market less liquid? What good can
               | come of this?_
               | 
               | Fewer stock market bubbles, less asset inflation.
        
               | gruez wrote:
               | Market bubbles aren't caused by stocks trading back and
               | forth. They're caused by irrational exuberance and
               | macroeconomic factors.
        
               | anigbrowl wrote:
               | People are less likely to be irrationally exuberant if
               | there's an up-front cost to trading, no? Having to write
               | a check (to to speak) to the government feels like real
               | money, as opposed to the fantasy of sure-thing future
               | profits that naive margin traders and property flippers
               | may kid themselves into.
        
             | anigbrowl wrote:
             | _Because if you 're buying it for personal use it's
             | presumably for consumption_
             | 
             | So what? I already paid taxes on my income, now I need to
             | pay additional taxes on what I consume...why? Kindly note
             | here that I'm not arguing against the concept of paying
             | taxes, but against the fact of being taxed on both income
             | and outgoings.
        
               | gruez wrote:
               | >So what? I already paid taxes on my income, now I need
               | to pay additional taxes on what I consume...why?
               | 
               | It's covered in the wikipedia article:
               | https://en.wikipedia.org/wiki/Consumption_tax
        
               | anigbrowl wrote:
               | No, it really isn't. The closest is the bit about
               | Alexander Hamilton favoring consumption taxes because
               | they're politically harder to raise than income taxes.
               | 
               | None of this articulates why I should pay tax on _both_
               | earning and spending money.
        
             | lmm wrote:
             | > Because if you're buying it for personal use it's
             | presumably for consumption, and if you're buying it for
             | business use it's for business use.
             | 
             | Most of the biggest expenses in people's lives - housing in
             | cities, cars for commuting, food - are for the sake of
             | maintaining their job, or just staying alive. In a fair
             | world they'd be able to deduct those expenses just as much
             | as businesses can. (This doesn't just apply to VAT).
        
         | yohannparis wrote:
         | VAT is not a tax on spending, but on the added value your
         | business is producing. Which is not related on income, etc.
         | 
         | for more info: https://en.wikipedia.org/wiki/Value-added_tax
        
           | anigbrowl wrote:
           | Of course it's a tax on spending, because consumers have to
           | pay it when they buy things.
           | 
           | Just defining it as 'a tax on added value' is meaningless.
           | Why should we wish to tax _value_ , which is something we all
           | seek? To be sure, businesses often just mark up the price of
           | things, and we can in turn tax the profits of the business
           | same as individuals are taxed upon their income.
        
             | Roark66 wrote:
             | Yes, it is a tax on spending done by normal people, but for
             | VAT registered businesses it really is a value added tax.
             | For example, let's say you buy a widget for $1000 + 20%vat
             | = $1200, you record you spent $1000k of your money and you
             | "earned" a $200 vat credit(you actually paid $1200, but the
             | government "kinda owes you $200"). Then by the magic of
             | your sales technique you sell the same widget for
             | $2000(+20% vat). You get paid $2400. $400 of this is VAT,
             | you take back your $200 and you pay the remaining $200 to
             | the tax man at the end of the month/quarter. Therefore you
             | really paid 20% on the value added ($1000). Your client, if
             | not VAT registered paid 20% on the entire value.
        
               | anigbrowl wrote:
               | I'm aware of this (although thanks for taking the time to
               | make a succinct explanation).
               | 
               | Thing is, I am not operating a business; as a consumer I
               | just see that I am being charged a significant premium on
               | the money I spend (and a smaller but non-trivial one on
               | the cost of VAT administration up and down the chain).
               | It's not clear to me why 'value added' needs to be taxed
               | in the first place, as opposed to business profits or
               | dividends.
        
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