nobby@tumblr
日本では、多くの人にとって、所得税よりも住民税の負担額の方が大きい。これは、所得税の税率と住民税の税率表を比較すればわかる。所得税では、課税所得額が195万円までは5％の限界税率、それ以上で330万円までは10％の限界税率、330万円から695万円までは20％の限界税率となっている。これに対し、住民税は一律10％になっている。給与所得控除や基礎控除を考えると、給与所得者の多くは、所得税の平均税率は10％以下になり、住民税より負担率が低くなる。
“
— 日本経済研究センター　JCER　大竹文雄の経済脳を鍛える (via otsune)
Reblogged 1 year ago from otsune
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