Abstract

The taxpayer who report start－up business tax reduction and exemption is necessary to be operated by the self－management system to satisfy the maintaining condition of exemption and reduction. If this is not implemented, a plan to switch to a system that gives disadvantageous is proposed. And it is necessary to determine whether to start a business through a unified work manual, and to continuously educate and discuss to strengthen the work capacity of the person in charge.

Keywords

• Acquisition Tax
• Start－up business
• Tax reduction and exemption system
• Small and medium－sized business
• Support measures

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