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医師の確実な節税方法 ふるさと納税

みなさんこんにちは!

ふるさと納税ってやってますか?

筆者は断然オススメです。

でも、意外とお金のことって周りのDrに聞けないですよね?

ですから、ここで知恵付けをしていってください。

医師にとってのふるさと納税、そのオススメについて今回は解説します!

ふるさと納税とは?

本来、納税は「現在の」市町村に行います。

それに対して、

今は都会に住んでいても、自分を育んでくれた「ふるさと」に、自分の意思で、いくらかでも納税できる制度があっても良いのではないか(総務省 ふるさと納税 ポータルサイト)

という理念で開始された制度です。

自身が好きな都市に「寄付」を行い、その分を所得税・住民税から控除されるという仕組みの制度です。

そのメリットは、寄付額のうち、2000円を超える部分が控除されるというところにあります。しかも、普段確定申告をしないような会社員であれば、ワンストップ制度を用いることで、年末調整の範疇で手続きを済ませられるところにあります。

納付の上限額は、総所得金額の40%とのことです。

何よりも目玉は、その「寄付」に対して返礼品が用意されている自治体があるという事です。「〇万円」の寄付で「○○」を返礼します、というような流れです。

具体的な節税効果は?

例えば、扶養・配偶者控除のない年収1000万円の方がいたとします。

そうすると控除限度額は176000円になります。

(詳細はシミュレーションを参照・各ふるさと納税サイトのホームページをご確認ください)

そうすると、

¥176000寄付(寄付先・金額の内訳は任意です)

それに対して、同額分の返礼品をゲット!

かつ、そのうち\2000を超える\174000については住民税が減額となります。

 

すなわち、(概略=イメージですよ!)

・住民税を収める先を、自動徴収されている現住所⇒任意の都道府県市町村に変更

・(税金の合計はかわらないままに)控除上限額分の返礼品をゲット

できるシステムということです。

一応、強調して言いたいのは、「買う」のではありません。

「市町村を選んで納税」したことで、「その市町村からのお礼」があるのです。

(なので、当然、お礼を辞退することもできます)

手続き メチャメチャ簡単です

後輩ドクター
後輩ドクター
でも手続きが面倒くさそうなので・・・

私もそう思っていました。始めるまでは・・・

でも手続きはすごい簡単でした。

1st step ふるさと納税サイトを決める

まずは、サイトを決めましょう。

勿論、市町村のホームページから直接申し込んだり、複数サイトを回って併用することはできますが、一つのサイトに集約したほうが、その年合計いくら寄付しているかわかるのと、前年どの返礼品を設定して、また次年も頼もうなどと戦略を立てやすくなります。

2nd step 自分の限度額までの寄付+商品選びをする

ここがふるさと納税の最も楽しいことです。

食料品、日用品、電化製品・・・etc。少額*多数にするか、多額*少数にするかもアナタ次第。ご家族と相談してもいいですね。

注意点としては、総務省からの指導もあって、以前ほどは寄付額に対する返礼品の率がよくはないことです。

例えば、¥10000の寄付で¥8000相当の返礼がある場合を返礼率80%とします。

2019/6より制度変更により、「返礼率を30%程度にする」総務省からの通達が出ています。現在はまだ食料品は100%近い返礼率の返礼品も残ってはいますが、今後少しずつ落ちてくると思います。(過激な返礼率の市町村は、ふるさと納税の仕組みから除外されたケースがあります。)

筆者のイメージとしては、

食料品=80%程度

電化製品=30% の返礼率が相場と思っています。

よって、ふるさと納税においては断然、食料品を選ぶことをお勧めします!

電化製品は、普通に購入してください。その方がワリがいいです。

どうしても、食料品いらない場合には電化製品を検討してください。

3rd step 寄付金受領証明書 を必ず取っておく!!

返礼品とともに返送される寄付金受領証明書を必ずわかるところに保管してください

次年3月の確定申告で必ず必要です。

それがこの制度の最も大事なところです。

例えば、1月にふるさと納税をしたら、1年先の確定申告まで取っておくことになります。

これは、確定申告直前にもらう源泉徴収よりもはるかに保管期間が長く、「どこにしまったか忘れた」案件続出必至です。必ず、ファイルを用意して、大きな字で「ふるさと納税 証明書」と書いてファイリングしましょう。

4th step 確定申告時に入力する。

方法は極めて簡単です。

給与明細と同じ要領で、寄付先とその額を入力して添付するだけです。

いかがですか?

何となく概要がつかめましたでしょうか?

不動産投資や株などの節税に比べて確実で読みやすく、圧倒的に簡単です。

返礼品の選び方・管理の仕方

ふるさと納税は、1年を通してできるシステムです。

ですので、1年計画で決めましょう。

年末に慌てて「ふるさと納税やらなきゃ!」ってなると色々失敗することがあります。

筆者は個人的には、冷凍ギョーザ、冷凍の肉がおすすめです。

冷凍庫にギョーザがあると、子供のいる家庭では「困ったときの○○」的に食事のレパートリーも増えます。また、焼き魚・煮魚の冷凍品も同様です。

筆者の家では、大体米と、この冷凍品ですね。

あと冷凍の肉もいいですよ、牛も豚も。

肉はいくらあってもいつかは使いますからね。肉じゃがに重宝しています。

あとは、過去に、関わっているスタッフでシェアすべく、果物(イチゴとかシャインマスカットとか)にしたこともあります。ガサツな筆者は、秋のちょうどいいタイミングでの発注をいつも逃しますが・・・。

こうしてみると、ひとつ気になるのは、ふるさと納税でいつかは自腹で買うような冷凍保存のものを買う、というのが一番効果的ではないかと思います。

そこでオススメなのは大容量冷凍庫です。

冷凍食品の唯一のデメリットは届いたものが保管できないリスクです。

同じタイミングでいっぱい届いていしまうとピンチです。

しかも相手は冷凍品なので、他においておけないのです。

というわけで、我が家には大容量冷凍庫のついているサブ冷蔵庫を設置しました。

最後に

医師のふるさと納税について解説しました。

まずは、始めてみましょう!簡単です。

特に医師では、扶養のない方は\1500万の収入を超えると寄付額上限が\40万円を超えてきます。いっぱい返礼品を選べます。是非、やってみましょう。

 

それから、返礼品を選ぶときには、一度に大量に届くと保管できないリスクが生じますので、ご利用は計画的に。。。

ではでは。

 

 

 

 

 

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