印税は、たくさん入ってきたり、入ってこなかったりするので、「変動所得」といわれていますが、変動所得のある人は、ある一定の条件にあてはまっていれば「平均課税」というしくみが使えます。
「平均課税」は、印税などで急増した所得を「5年間」で受け取ったことにし、平均化して課税する制度です。
印税は、たくさん入ってきたり、入ってこなかったりするので、「変動所得」といわれていますが、変動所得のある人は、ある一定の条件にあてはまっていれば「平均課税」というしくみが使えます。
「平均課税」は、印税などで急増した所得を「5年間」で受け取ったことにし、平均化して課税する制度です。
Posted 1 year ago 89 notes
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