Podatki

Od idei do ustawy. Ten kraj już korzysta z podatku przychodowego

PODATEK PRZYCHODOWY
Reformy podatków w Rumunii nabierają tempa – od stycznia 2018 stawka PIT w Rumunii spadła z 16% na 10%, a kwota wolna od podatku wzrosła z 250 do 2000 lei miesięcznie. Być może jednak najciekawszą zmianę stanowi wprowadzenie podatku „przychodowego” dla mikrofirm. 
Podział podatków na przychodowe i dochodowe dokonywany jest na podstawie kryterium przedmiotowego. Podatki dochodowe pobierane są od dochodu, a dochód jest to nic innego jak przychód pomniejszony o koszty jego uzyskania. Podatki przychodowe charakteryzują się tym, że przedmiotem opodatkowania jest przychód. Podatnik więc nie może w rozliczeniu uwzględnić kosztów uzyskania przychodu.

Optymalizacja podatkowa? Lista rajów podatkowych? Budowanie krajowych i zagranicznych struktur spółkowych? Naucz się tego na najlepszych kursach onlineInduni x Oniszczuk&Associates:
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Pozapodatkowe korzyści z zakładania spółek zagranicą
Najczęstsze błędy przy budowaniu struktur międzynarodowych
Budowanie krajowych i międzynarodowych struktur spółkowych
Międzynarodowa optymalizacja ryzyka i ochrona majątku. Lista rajów podatkowych

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Przykładem państwa, które wprowadziło podatek przychodowy dla firm jest właśnie Rumunia. Standardowa stawka podatku dochodowego dla rumuńskich spółek oraz spółek zagranicznych, których stałym miejscem prowadzenia działalności jest Rumunia wynosi 16%. Wyjątkiem są mikroprzedsiębiorstwa, które podlegają zamiast standardowego podatku dochodowego, obowiązkowej stawce podatku przychodowego.
Warunkiem uznania spółki za mikroprzedsiębiorstwo jest uzyskanie maksymalnego przychodu na koniec ubiegłego roku w wysokości 1 miliona euro. Stawki podatkowe stosowane w podatku przychodowym w Rumunii od mikroprzedsiębiorstw wynoszą: 1% dla mikroprzedsiębiorstw z jednym lub większą liczbą pracowników albo 3% dla mikroprzedsiębiorstw bez pracowników.
Nowo utworzone firmy są zobowiązane do przestrzegania systemu podatkowego przewidzianego dla mikroprzedsiębiorstw, począwszy od pierwszego roku podatkowego.
Mikroprzedsiębiorstwa mają jednak szanse raz zastosować standardowy podatek dochodowy, jeśli posiadają opłacony kapitał zakładowy (subscribed share capital) w wysokości co najmniej 45 000 RON oraz zatrudniają co najmniej dwóch pracowników.
Specyfika podatku przychodowego powoduje, że nie zawsze będzie on uznawany za sprawiedliwy czy korzystny. To czy bardziej opłacalny dla podatnika byłby podatek dochodowy czy przychodowy zależy od kosztów uzyskania przychodu. Dla przedsiębiorstw, których koszty uzyskania przychodu utrzymują się na niskim poziomie, podatek przychodowy jest korzystną inicjatywą. Natomiast dla tych, których koszty uzyskania przychodu są duże, podatek przychodowy nie jest sprzyjającym rozwiązaniem.
Autor: Daria Kwiatkowska

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Maciej Oniszczuk

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