節税の話(所得を考える)

僕も日本社会を支えるいちサラリーマンです。

このご時世、会社の昇給も数千円ですよね。毎回、給与明細を見るたびに、税金ってどうしてこんなに高いのか。

ぜひ、税金がとられる仕組み、自分がいくら税金を払っているか、なぜその金額を払っているのか、を知ることがとても重要です。そして、少しでも節税できないかと。

ほとんどのサラリーマンの方は、税金を本来支払うべき金額よりも多く払っています。

理由は簡単で

、会社の年末調整があるから。

会社が納税手続きをやってくれる便利な制度と思いきや、会社は支払義務として申告を代理で、且つ、最小限のことをやっているだけなのです。

従って、”税金を支払うのは当たり前”、”みんな同じように天引きされている”。そう思っていると、実は隣の席の同僚は節税効果で手取りが20~30万円違うなんてことは当たり前に起きています。皆さんが知らないだけで隣の席の同期のアイツは得しているのです。

基本的に、所得-所得控除(扶養控除、医療費控除、生命保険控除)=収入。

この収入に対して所得税と住民税が課されます。

つまり、所得控除の金額を積み上げることで支払う税金を下げることができます。

また、所得には給与所得と事業所得があります。給与所得はサラリーマンであれば毎月勤務先から振り込まれるお給料です。

事業所得とは、自分で起こすビジネスです。会社が副業を禁じていないのであればサラリーマンでも事業所得を得ることができます。

事業所得というのは何も法人設立をしなくても、個人事業主、フリーランスも事業所得の扱いになります。

保険屋さんなんて個人事業主が多いですよね、会社から業務委託契約を受けています。

個人事業主の最大のメリットは経費が計上できる、ということです。経費が計上できるということは、

事業所得ー経費=事業所得で得た収入

ということになります。この事業所得で得た収入はある程度コントロールできます。

例えばサラリーマンが、副業である程度目途がたった段階で個人事業主として開業届を申請、図式としては、

(給与所得+事業所得)-(所得控除+経費)=収入(この収入に所得税と住民税が掛かります。)

何もしていないサラリーマンで年収500万円の方と、年収400万円+事業所得者100万円+所得控除にも熱心なかた、

であればおそらく後者の方のほうが収入は上といえます。

500万円-基礎控除38万円=462万円に課税

(400万円+100万円)-(諸々の控除申請の節税で仮に50万円分申請+経費計上で仮に30万円赤字)=420万円に課税

ということになります。細かいところは省きますが、ご覧の通り手取りが違ってきますね。

大事なのは節税に対する意識を上げることです。

毎年若干のボーナスが増えると思えば取り組みも違ってきますので、今何となく給与天引きされている方は、ぜひまず確定申告を行いましょう。個人事業主や法人の方はこうやって節税リテラシーを上げていきましょう!

Follow me!

節税の話(所得を考える)” に対して404件のコメントがあります。

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