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【保存版】ネイルサロンの税金を徹底解説!税理士を雇わなくても税務調査は大丈夫?

記事内に広告が含まれています。

ネイルサロンをオープンした個人事業主は税金に対する知識も必要です。

そこで今回は、ネイルサロンが納める税金の種類節税に繋がるポイントを解説します。

個人事業主のネイルサロンが納める税金は何がある?

まず、個人事業主のネイルサロンが納める税金について紹介します。
必ず納めなければならない税金は下記の2つです。

  1. 所得税
  2. 住民税

所得税の計算は「所得金額×税率(5%~40%)」となり、所得金額は「売上-控除-経費」で算出されます。
住民税は確定申告後(所得税を払ったあと)ネイルサロンがある都道府県の自治体から届く通知書をもとに納税する、という流れです。

加えて、売り上げや所得の金額によっては下記の2つの税金を納める必要があります。

  1. 個人事業税
  2. 消費税

個人事業税所得額が290万円を超える個人事業主に適用される税金です。
住民税と同じく地方税に分類され、ネイルサロンが納める税率は5%となっています。

そして、消費税前々年度の売り上げが1,000万円を超えるネイルサロンにのみ適用される税金です。

節税できる!ネイルサロンの税金対策と税務調査の注意点

ネイルサロンってどうやって節税するの?と思うかもしれませんが、備品消耗品費広告宣伝費など、経費にできるものは意外とたくさんあるんです。

しかも、自宅をネイルサロンにしている人は、地代家賃通信費水道光熱費などプライベートでの生活と共同で使う費用が発生しますよね。

この場合「家事按分(かじあんぶん)」という勘定科目が適用され、家賃や通信費の一部を経費として計上することができるんです

ただし、家事按分は仕事用スペースの床面積使用時間など、合理的な計算式のもと割り出された金額でなければなりません

税務調査の際は家事按分の根拠をしっかり説明しなければならないので「なんとなく…」「このくらい?」ではなく、使用時間や日数もきちんと把握したうえで申告しましょう。

【注意】税理士を雇わない自宅ネイルサロンが気をつける税金問題!

売り上げが少ない自宅ネイルサロンは税理士を雇わないことが多いです
加えて、年間所得が48万円以下なら確定申告は不要ですが、少しでも売り上げが伸びる可能性があるなら確定申告をしておいて損はありません。

小規模であってもネイルサロンのオーナーに変わりはないので、税金問題と向き合い節税しながら賢く確定申告を切り抜けましょう。

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