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Wicepremier Morawiecki o rewolucji w podatku VAT w 2017 roku

politycy_zbigniewkuzmiuk1. Wicepremier, minister rozwoju i minister finansów Mateusz Morawiecki w ostatnich dniach udzielił, kilku wywiadów dotyczących zmian w polskim systemie podatkowym, w tym w szczególności w systemie podatku VAT i zapowiedział, że będzie to drugi znaczący krok w uszczelnianiu systemu poboru tego podatku.

Resort finansów zakończył prace nad zmianami w ustawie o podatku VAT, w najbliższym czasie znajdzie się on w Sejmie i zapewne szybko zostanie uchwalony, ponieważ wyłudzenia tego podatku są ciągle bardzo poważnym problemem.

Przypomnijmy tylko, że od lipca 2016 roku w ramach uszczelniania systemu podatkowego wprowadzono już w tzw. pierwszym kroku: Jednolity Plik Kontrolny (JPK) dotyczący dużych firm i pakiet paliwowy dotyczące podatku VAT, a także klauzulę przeciw unikaniu opodatkowania w podatku CIT.

2. Przygotowywana duża nowelizacja ustawy o podatku VAT dotyczy między innymi ograniczeń w kwartalnym systemie rozliczania tego podatku, rozszerzenia systemu tzw. odwróconego VAT, ograniczeń w rejestracji tzw. słupów, zwiększenia rozmiarów sankcji finansowych za wyłudzenia VAT, wreszcie wprowadzenie Centralnego Rejestru Paragonów (CRP) i Centralnego Rejestru Faktur (CRF).

System kwartalnego rozliczania podatku VAT zostanie utrzymany dla tzw. małych podatników (do 1,2 mln euro obrotów rocznie), a więc zdecydowanej większości podatników, natomiast firmy duże (obroty powyżej 1,2 mln euro rocznie) oraz firmy nowo zarejestrowane (przez pierwszy rok swojej działalności), będą rozliczały i odprowadzały podatek VAT w okresach miesięcznych.

Rozszerzony zostanie także system odwróconego poboru podatku VAT (podatek zamiast sprzedawcy płaci nabywca będący czynnym podatnikiem podatku VAT), między innymi na obrót procesorami, a także niektórymi towarami w kategorii złota i srebra.

3. Duże zmiany obejmą obszar rejestracji firm dla celów VAT, między innymi zostanie wprowadzona tzw. kaucja rejestracyjna (stosowana w przypadkach, kiedy zaistnieje ryzyko, że nowo rejestrowana firma może generować zaległości podatkowe), a także odmowa zarejestrowania, bądź jego szybkie wykreślenie z rejestru podmiotu, jeżeli czynności sprawdzające wykażą, że podmiot jest fikcyjny albo też nie składa deklaracji VAT albo składa tzw. „zerowe”.

Wprowadza się również sankcje dla pełnomocników osób, które pomagają w rejestracji tzw. słupów, za zaległości podatkowe powstałe przez pierwsze pół roku po zarejestrowaniu takiej firmy, odpowiadałby właśnie taki pełnomocnik (do wysokości 10 miesięcznego przeciętnego wynagrodzenia w gospodarce – obecnie byłoby to około 42 tysięcy złotych).

4. Ważne będzie również przywrócenie sankcji finansowych w systemie poboru podatku VAT, zniesionych przez rząd PO-PSL już w 2009 roku.

Za zaniżanie podatku należnego, zawyżanie podatku naliczonego, czy niewpłacenie należnego zobowiązania wiążącego się z niezłożeniem deklaracji podatkowej, groziłaby sankcja finansowa w wysokości 30% kwoty zaniżenia lub zawyżenia.

Aż 100% sankcja dotyczyłaby największej obecnie plagi w systemie podatku VAT, czyli wyłudzeń podatku w oparciu o tzw. fikcyjne faktury, które nie dokumentują rzeczywistych transakcji.

5. Wreszcie rozwiązania rozłożone na dłuższy okres do końca 2017 roku to między innymi wprowadzenie wspomnianych już wyżej CRP i CRF.

Wprowadzenie CRP jest związane z koniecznością wymiany kas fiskalnych (te nowe miałby system przekazujący paragony do CRP w czasie rzeczywistym), z kolei wprowadzenie CRF zbudowania odpowiedniego systemu informatycznego, który umożliwiałby takie operacje przedsiębiorcom jak korekta czy anulowanie wystawionej faktury.

Wszystkie te zmiany zdaniem wicepremiera Morawieckiego powinny poprawić już w roku 2017 ściągalność podatku VAT przynajmniej o 8 mld zł, natomiast wprowadzenie klauzuli zakazu obejścia prawa w podatku CIT, powinno poprawić ściągalność tego podatku przynajmniej o 2 mld zł.

Jeżeli podobają Ci się materiały publicystów portalu Prawy.pl wesprzyj budowę Europejskiego Centrum Pomocy Rodzinie im. św. Jana Pawła II poprzez dokonanie wpłaty na konto Fundacji SOS Obrony Poczętego Życia: 32 1140 1010 0000 4777 8600 1001. Pomóż leczyć ciężko chore dzieci.

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    A taka Rumunia zmniejsza znacząco VAT.

    • Zona

      4 stycznia 2017 at 20:44

      ale o tym się tu nie dowiemy bo to powoli przeistacza się w biuletyn PiS…

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    Czyli zamiast uproszczenia podatków (o obniżeniu nawet nie marzyłem)kolejne łatanie dziur tego chorego systemu, w którym szary obywatel czuje się jak owca rozszarpywana przez państwo, prawników, radców podatkowych innych niezbędnych doradców. To samo z przeklętym sądownictwem…

  3. asc

    4 stycznia 2017 at 22:24

    Nie wiem jaki jest cel propagowania socjalistycznego bełkotu ZSL-owca Kużmiuka na tym portalu. Albo „Prawy” albo „ZSL-owy” do qu …y nędzy!

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    Ciekawe ile ta „rewolucja” będzie kosztowała Polskę i Polaków? Dla mnie ta niby rewolucja to dalsze brnięcie w bagno, które nie tylko wciąga, ale i coraz bardziej śmierdzi, na dodatek obciążając nas horrendalnymi kosztami, bo przecież za te fantazje władzy zapłacimy jak zwykle my – ludzie tyrający od rana do wieczora, a nie „uszczęśliwiacze” ludzkości czyli biurokraci będący w 95% zwykłymi szkodliwymi pasożytami. Ale cóż, socjalizm to kosztowna zabawa, w dodatku na cudzy koszt.

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