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Rewelacyjne wyniki budżetu państwa po upływie czterech miesięcy tego roku

1. Wczoraj na posiedzeniu Sejmu w ramach tzw. informacji bieżącej wiceminister finansów Paweł Gruza przedstawił szacunkowe dane dotyczące wykonania budżetu państwa w okresie styczeń-kwiecień 2017, które potwierdzają skuteczność działań rządu premier Beaty Szydło w zakresie uszczelniania systemu podatkowego.

Po upływie 4 miesięcy zrealizowano 117 mld zł tj. 36% planowanych dochodów, 117.9 mld zł tj. 30,6% planowanych wydatków, co oznacza deficyt budżetowy w wysokości 0,9 mld zł, a więc zaledwie 1,5% tego planowanego na cały rok (został zaplanowany w wysokości 59,3 mld zł).

Według wstępnych szacunkowych danych za okres styczeń – kwiecień dochody budżetu państwa były wyższe aż o 11,6 mld zł w porównaniu z tym samym okresem roku ubiegłego, przy czym dochody podatkowe wzrosły aż 21 % r/r. (niższy wzrost całości dochodów budżetowych w porównaniu do poprzedniego roku wynika z faktu, że w lutym poprzedniego roku do budżetu wpłynęło 7 mld zł z przetargu na LTE i były to dochody jednorazowe).

Na szczególne podkreślenie zasługuje fakt, że w okresie styczeń – kwiecień odnotowano wzrost dochodów we wszystkich rodzajach podatków w stosunku do analogicznego okresu roku ubiegłego (na szczególną uwagę zasługuje wzrost dochodów z VAT-u o ponad 33% i CIT o ponad 15%).

2. I tak dochody z podatku VAT były wyższe aż o 33,8% tj. o 14,4 mld zł, dochody z podatku akcyzowego i podatku od gier były wyższe, o 3,6 % czyli o ok. 0,7 mld zł, z podatku PIT były wyższe o 7,6 % tj. o około 1,1 mld zł, wreszcie z podatku CIT o 15,1 % tj. o około 1,7 mld zł.

Z kolei dochody z podatku od instytucji finansowych, (czyli tzw. podatku bankowego) wyniosły w okresie styczeń-kwiecień 1,4 mld zł, co oznacza, że jeżeli utrzymana zostanie ta dynamika całoroczne dochody powinny przekroczyć 4 mld zł i będą wyraźnie wyższe od tych zaplanowanych w budżecie z tego tytułu (3,9 mld zł).

A więc dochody z 4 podstawowych podatków (VAT, akcyza, PIT i CIT), były wyższe aż o 17,9 mld zł za 4 miesiące tego roku w stosunku do analogicznego okresu roku ubiegłego, a razem z tzw. podatkiem bankowym, (który w poprzednim roku jeszcze nie obowiązywał w okresie styczeń-luty), aż o 19,3 mld zł o tych z roku poprzedniego.

Jak wyjaśnił wiceminister finansów Paweł Gruza ten wręcz oszałamiający wzrost wpływów z podatku VAT w ciągu czterech pierwszych miesięcy tego roku jest między innymi spowodowany likwidacją rozliczeń kwartalnych dla części przedsiębiorców, ale i po uwzględnieniu tego czynnika wzrost wpływów z tego podatku jest imponujący (po 4 miesiącach wykonano już blisko 40 % rocznych dochodów budżetowych z podatku VAT, a te zaplanowane były aż o 11% wyższe od wykonania za rok 2016).

3. Minister finansów poinformował także, że wydatki budżetowe w okresie styczeń –kwiecień, wyniosły blisko 118 mld zł i były o prawie 1,5 mld zł większe niż w analogicznym okresie roku ubiegłego.

Zasadniczo zmieniła się jednak ich struktura, wyraźnie wzrosły wydatki w budżetach wojewodów, aż o 7,8 mld zł związane z realizacją programu 500plus (w 2016 roku program ruszył dopiero od 1 kwietnia i w pierwszych 3 miesiącach wydatków na ten cel w budżecie nie było).

Mimo, więc wyraźnie wyższych wydatków budżetowych, wzrost dochodów podatkowych w 4 pierwszych miesiącach tego roku był na tyle duży, że ostatecznie po pierwszym kwartale deficyt budżetowy wyniósł tylko 0,9 mld zł, czyli zaledwie 1,5 % tego przewidzianego na cały rok.

I to jest fundamentalna zmiana w gospodarce budżetowej, szerzej finansach publicznych, bo za poprzedniej władzy były lata, że dochody podatkowe zamiast rosnąć spadały, a rosnące wydatki, powodowały coraz większe deficyty i w konsekwencji nastąpił ogromny wzrost długu publicznego przez 8 lat rządów PO-PSL o blisko 500 mld zł.

Zbigniew Kuźmiuk

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