Biznes w Polsce

Październikowa rewolucja w podatkach

Dnia 23 października 2018 r. Sejm, a potem Senat przyjął bez poprawek nowelizację tzw. ustaw podatkowych, tj. m.in. ustawy o PIT, ustawy o CIT, ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne oraz ustawy o podatku od czynności cywilnoprawnych. Ministerstwo Finansów obrało za cel realizację polityki systemu podatkowego, którą nazwało polityką „3P”, czyli polityką przejrzystości,prostotyi przejasnościtego systemu. Zmiany polegają m.in. na wprowadzeniu:
obniżonej stawki podatki CIT w wysokości 9%. Projekt przewiduje, iż obniżona stawka podatku będzie przysługiwać w odniesieniu do przychodów (dochodów) innych niż z zysków kapitałowych tym podatnikom, u których przychody w danym (bieżącym) roku podatkowym nie przekroczyły wyrażonej w złotych kwoty odpowiadającej równowartości 1,2 mln euro.
preferencyjnego opodatkowania dochodów generowanych przez prawa własności intelektualnej (tzw. IP BOX, Innovation Box). Projekt ustawy przewiduje wprowadzenie w ustawie o PIT i CIT, korzystnego rozwiązania podatkowego dla przedsiębiorców, którzy uzyskują dochody z komercjalizacji wytworzonych lub rozwiniętych przez nich praw własności intelektualnej,
– wprowadzeniu odrębnych regulacji regulujących zasady opodatkowania dochodów z walut wirtualnych. Projekt ustawy wprowadza zmiany do ustawy PIT oraz ustawy CIT, które kompleksowo regulują kwestie opodatkowania dochodów uzyskanych z obrotu walutami wirtualnymi, zdefiniowanymi wustawie z dnia 1 marca 2018 r. o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu.
To jednak koniec dobrych wiadomości dla podatników. W dalszej części rewolucja podatkowa obejmuje:
wprowadzenie opodatkowania dochodów z niezrealizowanych zysków (tzw. exit tax), którego istotąjest opodatkowanie nierealizowanych jeszcze zysków kapitałowych,w związku z przeniesieniem przez podatnika, do innego państwa aktywów, w tymwchodzących w skład zagranicznego zakładu lub ze zmianą rezydencji podatkowej. Opodatkowanie dochodów z niezrealizowanych zysków zasadniczo dotyczyć ma przypadków transgranicznego przeniesienia składników majątku „w ramach tego samego podatnika”.Podstawę opodatkowania stanowić ma suma dochodów z niezrealizowanych zysków ustalonych dla poszczególnych składników majątku. Z kolei dochód z niezrealizowanych zysków stanowić ma nadwyżka wartości rynkowej przenoszonego składnika majątku, w tym wynikającego ze zmiany rezydencji podatkowej, ustalanej na dzień jego przeniesienia ponad jego wartość podatkową.
– raportowanie schematów podatkowych: nowela ordynacji podatkowej nakłada na podatników i doradców podatkowych obowiązek zgłaszania takich czynności biznesowych, przynoszących zmniejszenie podatku. To efekt wdrożenia unijnej dyrektywy, przewidującej taki obowiązek, niemniej polska ustawa zakłada niezwykle szeroki zakres raportowania schematów podatkowych, kiedy w ramach dyrektywy unijnej chodzi o schematy transgraniczne, w polskiej ustawie przewidziano tez raportowanie schematów krajowych. Maja to robić podmioty o przychodach, kosztach lub posiadających aktywa o wartości powyżej 10 mln euro.Obowiązek raportowania ma być nałożony nie tylko na podatników, ale też na tzw. promotorów schematów podatkowych. Dotyczy to doradców podatkowych, adwokatów, radców prawnych i inne osoby, które uczestniczyły w przygotowywaniu tych schematów. Przeciwko temu protestowały samorządy tych zawodów, zarzucając projektowi naruszanie tajemnicy zawodowej.
– zmianach dotyczących samochodów osobowych wykorzystywanych w ramach prowadzonej działalności polegające naokreśleniu zasad rozliczania kosztów używania samochodów osobowych wykorzystywanych zarówno dla celów działalności gospodarczej, jak i dla innych celów (niezwiązanych z prowadzoną działalnością). Proponowana zmiana zmierza do przyjęcia regulacji, zgodnie z którą wszelkie wydatki związane z korzystaniem z samochodu osobowego służącego podatnikowi także do innych celów niż działalności gospodarczej będą polegać zaliczeniu do kosztów uzyskania przychodu w wysokości 75% tych wydatków.  Całość wydatków (100%) będzie można odliczyć w sytuacji, w której samochód będzie wykorzystywany tylko do celów prowadzonej działalności gospodarczej. Podatnik będzie musiał prowadzić ewidencję potwierdzającą wykorzystywanie samochodu osobowego wyłącznie do działalności gospodarczej.
Ponadto dnia 29 października 2018 r. Senat przekazał Prezydentowi do podpisu Rządowy projekt ustawy o Solidarnościowym Funduszu Wsparcia Osób Niepełnosprawnych, który przewiduje, tzw. „daninę solidarnościową(tj.podatek solidarnościowy). Projektowana zmiana ma na celu utworzenie Solidarnościowego Funduszu Wsparcia Osób Niepełnosprawnych, którego przychodami będzie m.in. wskazany podatek. Do jego zapłaty zobligowani będą najbardziej zamożni podatnicy podatku dochodowego, których roczne dochody przekroczą kwotę 1 mln zł.  Projekt ustawy określa, że dysponentem Funduszu jest minister właściwy do spraw zabezpieczenia społecznego. Źródłem przychodów Funduszu będą przede wszystkim obowiązkowe składki na Fundusz stanowiącej 0,15 % podstawy wymiaru składki na Fundusz Pracy, a także danina solidarnościowa od dochodów osób fizycznych – w wysokości 4% od nadwyżki dochodów powyżej 1 mln za rok podatkowy.Zgodnie z projektem osoby fizyczne, które w roku podatkowym uzyskały dochody w wysokości przekraczającej kwotę 1 mln zł, będą obowiązane do zapłaty daniny solidarnościowej za rok podatkowy w wysokości 4% od nadwyżki ponad tę kwotę. Wpłacona na rachunek urzędu skarbowego danina solidarnościowa przekazywana będzie na wyodrębniony rachunek Funduszu, w terminie dwóch miesięcy od wpływu daniny, nie wcześniej jednak niż przed dniem 1 sierpnia roku następującego po roku podatkowym, za który jest składana deklaracja. Zapłaty daniny solidarnościowej dokonuje się w terminie do 30 kwietnia roku następującego po roku podatkowym.
autor: aplikant adwokacki Kamil Glapiński

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