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Po dwóch miesiącach 2017 roku wpływy z VAT wyższe aż o 40%

1. Nie ma jeszcze oficjalnych danych ministerstwa finansów dotyczących wpływów podatkowych z 4 najważniejszych podatków (VAT, akcyza, PIT i CIT) za miesiąc luty, ale pojawiły się już dane dotyczące podatku VAT.

Dane te mogą dosłownie szokować, ponieważ okazuje się, że po dwóch miesiącach tego roku wpływy z VAT są aż o 40% wyższe niż w dwóch analogicznych miesiącach (wyniosły 11,6 mld zł) roku ubiegłego.

Już w styczniu wpływy z VAT były o 25,3% w ujęciu r/r wyższe (tj. o 4,4 mld zł), ale natychmiast znaleźli się ekonomiści, którzy twierdzili, że to na skutek zablokowania zwrotów przez resort finansów.

Dane za dwa miesiące potwierdzają, że widać wyraźnie pozytywne rezultaty zarówno zmian w prawie dotyczących podatków, w tym głównie podatku VAT, wprowadzonych w poprzednim roku przez rząd premier Szydło, ale także walki wszystkich służ państwowych z mafiami VAT-owskimi.

Jak podał w lutym na konferencji prasowej rzecznik ABW Stanisław Żaryn w całym roku 2016 tylko ta Agencja prowadziła aż 144 śledztwa w związku z działaniami grup przestępczych, które wyłudziły 3 mld zł, 12 mln USD i 53 mln euro podatku VAT, 106 mln zł podatku akcyzowego i nie zapłaciły 82 mln zł należności celnych.

2. Przypomnijmy także, że 1 marca weszły w życie rozwiązania mocno zaostrzające kary za wyłudzenia podatku VAT.

Nowelizacja kodeksu karnego wprowadza zaostrzenie odpowiedzialności karnej za wystawianie fikcyjnych faktur VAT oraz ich podrabianie i przerabianie w celu użycia, jako autentycznych.

Jeżeli fałszywa faktura służąca do wyłudzania podatku VAT dotyczy towarów bądź usług o wartości przekraczającej 5 mln zł przestępstwo będzie zagrożone karą od 3 do 15 lat pozbawienia wolności.

Natomiast, jeżeli wartość towarów lub usług wskazanych w fałszywych fakturach będzie przekraczać 10 mln zł, sprawcom grozić będzie kara pozbawienia wolności do 25 lat więzienia, podobnie jak w przypadku najczęstszych zbrodni.

Co więcej towarzysząca tym zaostrzeniom kar zmiany w ustawach o policji, CBA, Straży Granicznej, Żandarmerii Wojskowej i kontroli skarbowej pozwalają, aby wszystkie one miały możliwość prowadzenia czynności operacyjno- rozpoznawczych oraz kontroli i utrwalania rozmów telefonicznych związanych z wyłudzaniem podatku VAT.

3. Ponadto weszła w życie także nowelizacja ustawy o podatku VAT dotycząca między innymi ograniczeń w kwartalnym systemie rozliczania tego podatku, czy rozszerzenia systemu tzw. odwróconego VAT.

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.

To jeszcze nie koniec zmian w przepisach dotyczących podatku VAT, ale te już dokonane jak widać przynoszą wymierne rezultaty, a skala wzrostu w pływów z tego podatku po upływie 2 miesięcy tego roku jest doprawdy imponująca.

Jeżeli tę tendencję uda się utrzymać, to tegoroczne wpływy z VAT zaplanowane w budżecie w wysokości aż 143 mld zł, uda się zrealizować, choć przez wiele lat rządów PO-PSL utrzymywały się na poziomie zaledwie 120 mld zł rocznie.

 

Zbigniew Kuźmiuk

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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