Appended Note 2-1 Tax Simulation Model System
- Japanese version
- English version
This system, used for analysis of the tax system in Chapter 2, can calculate the tax amount and social insurance fee for a family budget by reading income before taxes and the household' s attribute from personal data based on the National Consumer Affairs Basic Survey. The system' s construction is showed in the following flowchart. The principal function of each process is also as follows:
(1) Reading files and Data Conversion Process
The reading of personal data allows us to perform data processing/data conversion processing for a format, in which the input for the tax amount/social insurance fee calculation in (3) is available. This process is performed by personal data.
(2) Process for making a Tax/Social Insurance Relation Table
Making or performing modifications to a-processing relations table such as each annual tax rate, tax deduction amount, and social insurance fee rate.
(3) Processing for the tax amount/social insurance fee calculations
Estimate the tax amount and the social insurance fee for the household budget results from (1) processing a household' s income before taxes and its attributes (sex, age, existence of spouse/dependent relatives and etc) on the specific assumption after referring to the (2) Tax/Social Insurance Relations table by using the same method as the estimation for the real tax amount/social insurance fee. Besides, if it is assumed that a bonus is the amount equivalent to three months salary, in regard to medical insurance and employees' pension insurance, the remuneration amount is income before taxes divided by 1.3.
(4) Result Data Edit Processing
The result data for the (3) Processing for the tax amount/social insurance fee calculations are edited for the Total Table Image Data File and outputted.
* In (1), if the income of the household budget before taxes and the household' s attributes (sex, age, existence of spouse/dependent relatives and etc) are presumably set up and read instead of the personal data, the taxation amount and social insurance fee of the household budget can be also estimated in the same way as using the personal data.
