Kaigai Kennsyu report

We have a lot of different of tax system Japan from America. Therefore, I paid attention to donation system that is deep related to tax system on American own. We can not see like that system in Japan. This donation system has a lot of variation, so now, I am a university student too, I will introduce a detailed account of donation system to university. What is concerned with tax and donation? Why we have not like that system in Japan? In addition, what caused by this system? Then, I will show you about a lot of point of view this system.
　Now, why tax system nearly to concern to donation system? You know, the “withholding tax “is the root about this system. “Withholding tax “is also exist about Japan and America, but, system is little different. In Japan, we have various income, for example, earned income of salaried workers, individual income of self- employed business owner, interest, allotment and so on. In advance, to pay person deduct about asses on national tax that is decided as the amount. To say in simple phrase, check off of income tax before pay. Then, self business man and pensioner will declare yourself about income and expense. That is to say these are “withholding tax “system in Japan. In contrast, in America, all people have to do about final income tax return. This is the very factor make an original donation system. But, why in Japan, is not system that all people have to do about final income tax return? Now, let’s see about history of “withholding tax “. Actually, there are wars at background. Source of the withholding tax is levy on military budget. So, Japan took in this system at 1940, 4, 1, mimicry by Nazi. Japan has been continuing this system, so if you are not self-employed business owner or pensioner, you do not have to do that final income tax return. In America, does not use this system, so the peoples have to do about final income tax return. Then, I will go to the main subject. Why birth the donation system in America? If you have to do about final income tax return, what the most things about you would like to do? I think that maybe you want to cut down your tax as small as possible. Therefore, this donation system was born. How should we do to reduce own tax? Then, people paid attention to about subtraction. Just about donation to university is the object of subtraction. I will explain this issue in detail. Universities of America are nonprofit organization on legal, so the code is 503(c) that set down by the National Tax Agency. If that NPO has this code, this NPO don’t have to pay income and corporation taxes. In addition, given donation not cost at tax. Then, the most important thing that if you donate to the NPO503©, you can deal with that is as subtraction from your income about the donation’s amount. That is to say, you can reduce income tax by donating to NPO503©, because, your decoration at income get fewer. That thing caused your income get to big. Everybody must increase own income. These thought caused that donation system. I think that American consciousness stronger than Japanese because they have to do financial planning by myself. In that connection, universities of America get round 4, 5 trillions by donation of the nation. (Then, I will little introduce about support amount to university. In America, budget by federal government is round 6 trillions, add, mount outside budget is round 5 trillions, besides, 7 trillions supports by county. In contrast, in Japan, budget to universities 2, 7 trillions by Ministry of Education, Culture, Sports, Science and Technology. American population twice as large as Japanese population, though, I think that there is very large difference mount America between Japan.) There is no end to universities donation, add, alimony subtraction, medical bill, and so on. American has a various ways to reduce taxes by combining these things.
In this way, there are some advantages for receive the donation and give the donation too, so that mechanism was born. Of course, Japanese university is not NPO then there is checking off about income tax, so we have not this system. I think that if we have to final income tax return by myself cause high motivation about tax. I don’t know that this system is good or bad, but maybe it is interesting that trial and error about how increase of own money
. ７５８words