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Konferencja w ministerstwie finansów, jednym wielkim oskarżeniem rządu PO-PSL

Wczorajsza konferencja prasowa wiceministra finansów Pawła Gruzy i dyrektora departamentu poboru podatków Tomasza Strąka, dotycząca uszczelniania systemu poboru podatku VAT, okazała się jednym wielkim oskarżeniem 8-letnich rządów PO-PSL.

Obydwaj urzędnicy posługiwali się zarówno danymi resortu finansów jak opracowaniem firmy audytorskiej PricewaterhouseCoopers (PwC), dotyczącymi poboru podatku VAT w latach 2007-2017, z których jednoznacznie wynika, że koalicja PO-PSL przez 8 lat swoich rządów doprowadziła wręcz do destrukcji systemu poboru tego podatku.

Według danych PwC luka podatkowa w podatku VAT na koniec 2007 roku, a więc w momencie przejęcia władzy przez rząd PO-PSL wynosiła 7,1 mld zł, a na koniec 2015 roku (w momencie przejęcia władzy przez rząd Zjednoczonej Prawicy) wynosiła już 50,4 mld zł, a więc wzrosła ponad 7-krotnie.

W tej sytuacji według danych PwC, skumulowany poziom luki w podatku VAT w latach 2008-2015, wyniósł nie jak szacowało wcześniej ministerstwo finansów 220 mld zł ale aż 262 mld zł.

Wiceminister finansów i dyrektor departamentu poboru podatków, zaprezentowali również dane potwierdzające, że aż 3-krotnie w tym okresie wpływy z podatku VAT w danym roku były niższe niż w roku poprzednim, co nie powinno się zdarzyć w sytuacji kiedy w każdym z nich, mieliśmy do czynienia z wyraźnym wzrostem nominalnego PKB.

Nominalny PKB w okresie 2008-2015 wzrósł aż o 40% ,natomiast dochody z VAT w tym okresie wzrosły nominalnie tylko o około 21-24%, co oznacza, że na oczach wówczas urzędujących ministrów finansów, doszło do poważnego rozszczelnienia systemu poboru tego podatku.

Rosła z roku na rok także relacja zwrotów podatku VAT do jego wpływów brutto, na koniec 2008 roku wynosiła 35,9%, a na koniec roku 2015 już 41,6%, bez żadnych reakcji kolejnych ministrów finansów rządów PO-PSL.
Minister Gruza zaprezentował również działania uszczelniające pobór podatku VAT dokonane zarówno w roku 2016 jak i 2017, w tym przede wszystkim liczne zmiany w prawie między innymi: odwrócony VAT w budownictwie; zmiana limitu płatności gotówkowych w transakcjach między przedsiębiorstwami z 15 tys. euro do 15 tys. zł; wejście w życie elektronicznego nadzoru nad przewozami towarów wrażliwych; ustawa antyhazardowa; pakiet paliwowy; zmiany w zakresie rejestracji, odmowy rejestracji i wykreśleń z rejestru VAT czyli eliminacja tzw. słupów; rozszerzenie stosowania Jednolitego Pliku Kontrolnego (JPK); zmiany zasad kwartalnego rozliczania VAT; zmiana zasad 25 – dniowego zwrotu VAT; wreszcie zaostrzenie sankcji karnych za wystawianie fikcyjnych faktur VAT – kary 25 i 10 lat więzienia i wprowadzona ostatnio konfiskata rozszerzona majątków pochodzących z przestępstw w tym także tych polegających na wyłudzaniu podatków.

W wyniku tych zmian w okresie styczeń – czerwiec 2017 odnotowano wzrost dochodów we wszystkich rodzajach podatków w stosunku do analogicznego okresu roku ubiegłego przy czym na szczególną uwagę zasługuje wzrost dochodów z VAT-u o ponad 28,1% tj. o 17,6 mld zł w stosunku do analogicznego okresu roku ubiegłego.

Ten ogromny wzrost wpływów z VAT wynikał jak podkreślił wiceminister finansów z wzrostu wpływów brutto o 9,76 mld zł w ujęciu rok do roku i spadku wartości zwrotów o 7,9 mld zł r/r.

Jak dodał wiceminister Gruza, spadek wartości zwrotów w okresie styczeń – czerwiec z kwoty 45,77 mld zł w roku 2016 do 37,84 mld zł w roku 2017 (o wspomniane 7,9 mld zł), wynika z deklarowania niżej kwoty zwrotów przez podatników o 4,19 mld zł (choć liczba deklaracji podatkowych ze zwrotem wzrosła o 24,2 tys. w okresie październik 2015 – marzec 2016 z 575 tys. do 599 tys. w okresie październik 2016 – marzec 2017), a także wcześniejszej wypłacie części niebudzących wątpliwości zwrotów już w grudniu 2016 roku.

Nastąpiło także przyśpieszenie tempa zwrotów VAT ze średnio 43,3 dnia w okresie styczeń – czerwiec 2016 do średnio 39,9 dnia w okresie styczeń – czerwiec 2017, niższa jest także wartość wstrzymanych zwrotów podatku VAT o 1,8 mld zł na podstawie art.87 ustawy o VAT z 3,4 mld zł w I połowie 2016 do 1,6 mld zł w I połowie 2017 roku.

Te dwa ostatnie czynniki (przyśpieszenie tempa zwrotów i spadek wartości wydanych postanowień o wstrzymaniu zwrotu), spowodowały obniżenie wpływów z VAT za pierwsze półrocze o ponad 2 mld zł i gdyby one nie wystąpiły wpływy z VAT byłyby o tą kwotę wyższe.

Informacje zaprezentowane na wczorajszej konferencji prasowej przez wiceministra finansów dotyczące poboru podatku VAT w okresie 2007-2015 i znaczącej poprawy sytuacji w okresie funkcjonowania rządu premier Beaty Szydło są z jednej strony jednym wielkim oskarżeniem ekipy Donalda Tuska i później Ewy Kopacz, a także mogą być materiałem wyjściowym dla prac przyszłej komisji śledczej ds. wyłudzania podatku VAT.

Po niedawnej zapowiedzi jej powstania przez wicepremiera Mateusza Morawieckiego i ciepłej reakcji na tę zapowiedź, rzeczniczki klubu Prawa i Sprawiedliwości Beaty Mazurek, wszystko wskazuje na to, że już na jesieni tego roku może ona rozpocząć swoje funkcjonowanie.

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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