住民税 「税金の安い街なんてあるの！？」
少しでも住民税の安い街に住みたいと思ったことがありませんか？
競馬場があるから、あの街は税金が安いとかよく聞きます。どうせ住むなら少しでも税金が安いほうが良いですよね。
今回は個人の住民税について詳しく説明したいと思います。
住民税（市民税と県民税）には均等割と所得割とがあります。
このうち市民税の均等割は平成16年3月までは以下の通りでした。
1.人口50万人以上の市 年額3,000円
2.人口5万人以上50万人未満の市 年額2,500円
3.人口5万人未満の市及び町村 年額2,000円
しかし平成16年度より全国一律3,000円 に統一されました。
これに県民税の均等割1,000円を加えて合計4,000円となります。
所得割は、所得に応じて3段階の税率がありますが、これは全国一律です。
| 課税所得総金額 | 税率 | 控除額 |
|---|---|---|
| 200万円以下の金額 | 3％ | 0円 |
| 200万円を超え700万円以下の金額 | 8％ | 10万円 |
| 700万円を超える金額 | 10％ | 24万円 |
| 課税所得総金額 | 税率 | 控除額 |
|---|---|---|
| 700万円以下の金額 | 2％ | 0円 |
| 700万円を超える金額 | 3％ | 7万円 |
つまり、どこに住んでも住民税は全く変わりません。
では何故地域によって税金の差があると、多くの人が勘違いをするのでしょうか。それはおそらく次ののことが原因ではないかと思います。
住民税は、その年の1月1日に住んでいる市区町村に、前年中の所得に基づき納めるものである。
要するに、前年の給与に対して課税がされるので、今年給与が上がってなくても、前年の給与が大幅にアップしていれば、住民税も上がってしまいます。そのタイミングで引越しをすると、なんで給与が変わらないのに、税金だけ上がるんだと勘違いを引き起こしてしまうのです。
またサラリーマンの住民税は、年税額を６月から翌年の５月までの１２回に分けて納めるものなので、6月から税額が変わります。これも、勘違いの原因かもしれません。
以前も書いたとおり、どこに住んでも住民税は全く変わりませんが、行政サービスの差は非常に大きいものがあります。
住む場所を探す際は、そちらの方をを気にしてみてはいかがでしょうか。
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