The Only Way to "Write-off" the Entertainment Expense

Only few Nations allow companies to simply include their Entertainment Expenses. As a general rule, it should not be the "deductible" on the tax in Japan.

It is persuasive in the logic of governor saying;

• Must tax for every economic benefit.,or
• It's unfair that taxing less corporate taxes on the companies often spending on useless matters.

However, We cannot say it's always a rational system, because "judging if it is entertainment expense or not" is tiresome, and the "Tax calculation" is complicated.

From the BPM (Business Process management) point of view, it's not few cases to simplify the company's system to smoothen the process through in-house. In my personal opinion, National system should apply the directivity for labor saving on paperwork with IT. That is, now is the time for driving great simplification force on Tax system.

More specifically, I want the nation to show the directivity of abolishing the income tax (taxpayer and who bears are the same) that is a direct tax which is extremely difficult to calculate and to capture, and focus on the indirect tax that is the high rates of payments automation.

• a. Indirect taxation to the public utility charges which is more efficient in settlement procedure, and to be suppressed. (electricity, water, etc. )
• b. Commensurate indirect taxation on legalizing gambling and adult entertainment businesses.
• c. Strengthening of indirect tax to luxury goods such as gasoline, alcohol and tobacco.

(Oops, I am introducing the business template...)
Here I introduce you a Workflow in which let an employee application in beforehand of 'entertainment', and if necessary, give the employee a lecture for expenditure, to include the entertainment fee as 'Expense' anyhow.

[Application for Entertainment Expense]

Monthly Update Sales Prospects for "12 Months Ahead"

Monthly tasks to do.
For general employee, it will be submitting Attendance record, applying for Reimbursement of expenses, etc.
In other hand, for the managers of general administration department or sales department, maybe it will be to and so on.

The motivation is high for developing a Workflow on usual monthly processing of Accounting Department or Labor - Personnel Department, because many employees use it.
But, Workflow development on tasks for only few employees such as creating monthly trial balance and updating sales forecast, tend to be put off.

However, the meaning of designing those into Workflow, which make sales management operations into official records is very large. For example, new coming "Data Viewer" such as new coming executive can browse recorded data of business process of the past at any time.

[Sales Prospect Monthly Report flow]

Workflow to Cut 80% of the Cost of Administrative Processing on Expense Reimbursement

Even abstruse business processes, can be understood by anyone looking at the flow chart of the business(flow diagram)!

Among variety of 'Flow diagram writing', the advantage of "BPMN, method of drawing Workflow" is people can understand just by looking at it even they don't know the word of BPMN.

Recently, not only for companies but, even in government agencies and voluntary organizations, the case of to take advantage of BPMN to review business has been increasing rapidly. It is well-received for "easy to learn to work" to newcomers such as rookies and personnel reshuffling. It is quite reasonable to give priority to BPMN than business manual.

1. Draw in BPMN to exactly share in-house, even if it was a simple business process.
2. Build information system by using defined BPMN. (BPM tool)
3. Furthermore improve business process based on the results of operation of the information system.

By the way, surprisingly it is difficult to operate business process which need to be "in conjunction with paper". Here, we would like to think about "Expense Reimbursement Application" which typical of those 'business in paper'.

※ BPMN: Business Process Modeling Notation (1.x) / Business Process Model and Notation (2.0 and later)
Rules of notation for visualizing business procedures easy-to-understand showing in the drawing. A modeling method that is effective to describe 'series of business process' which multiple human (or machine) involved. It has the feature such as 1. Can be understood at first sight by the people who are not IT engineer, 2. Directly related to system implementation. Fundamental technology of Business Process Management tool. We are using BPMN method in "Workflow Sample" that providing template of business flow.

[Expense Reimbursement flow_Digital Receipt]