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Komunikat ministerstwa finansów o kształtowaniu się dochodów i wydatków budżetowych za styczeń-luty tego roku informujący o osiągnięciu prawie 1 mld zł nadwyżki budżetowej, a szczególnie o ponad 40% wzroście wpływów z podatku VAT, wywołał sporo komentarzy ekspertów i polityków w mediach.

Ci wspierający rząd zwracają uwagę, że zaczynają działać liczne zmiany w prawie dotyczące podatku VAT, a także znacznie skuteczniejsze niż jeszcze do niedawna działania aparatu skarbowego i organów ścigania, ci, którzy krytykują rząd twierdzą, że to głównie wynik manipulacji danymi liczbowymi, ale i opóźnieniami zwrotów tego podatku.

Oczywiście dopiero wyniki ściągalności VAT w dłuższym okresie czasowym (kwartalnym, półrocznym), będą pokazywały tendencje dotyczące kształtowania się wpływów z tego podatku w całym roku, 2017 ale jednak trudno nie uznać tych wyników za dwa miesiące tego roku, za sukces rządu premier Beaty Szydło.

Przypomnijmy więc, że rząd znowelizował ustawę o podatku VAT, która dotyczyła między innymi ograniczeń w kwartalnym systemie rozliczania tego podatku, czy rozszerzenia systemu tzw. odwróconego VAT.

System kwartalnego rozliczania podatku VAT został 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), rozliczają się i odprowadzają podatek VAT w okresach miesięcznych (oznacza przyśpieszenie wpłat VAT tej kategorii podatników).

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

Przypomnijmy także, że 1 marca weszły w życie rozwiązania mocno zaostrzające kary za wyłudzenia podatku VAT i jak się wydaje mogły one zadziałać prewencyjnie na podmioty, które zajmowały się taką działalnością.

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.

Okazuje się także, że nieprawdziwa jest argumentacja prezentowana przez niektórych ekspertów, że wzrost wpływów z VAT wynika, z opóźniania zwrotów tego podatku stosowanego powszechnie przez administrację skarbową.

Otóż resort finansów opublikował dane dotyczące średniego czasu postępowania w zakresie zwrotu podatku VAT, tj. od momentu złożenia deklaracji do zakończenia postępowania w latach 2014-2016.

I tak, czas ten średni, czas w zakresie zwrotu VAT w roku 2014 wynosił aż 103 dni, w roku 2015, 66,9 dni i wreszcie w roku 2016 zaledwie 37,4 dni, co oznacza, że nie tylko nie było hamowania zwrotów, a wręcz przeciwnie zwroty te zostały znacznie przyśpieszone i obecnie czas oczekiwania na zwrot wynosi niewiele ponad miesiąc.

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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