Felieton

Wyraźnie rosną nie tylko wpływy budżetowe z VAT, ale także z CIT

1. Wicepremier i minister finansów Mateusz Morawiecki w publicznych wypowiedziach podkreśla, że rosną bardzo wyraźnie nie tylko dochody budżetowe z VAT (w tym roku najprawdopodobniej przekroczą kwotę 150 mld zł), ale także z podatku dochodowego od osób prawnych (CIT).

 

W okresie rządów PO-PSL dochody z podatku CIT mimo corocznego wzrostu gospodarczego nie tylko nie rosły, ale spadały, jeszcze w roku 2008 wyniosły 27,1 mld zł, 4 lata później, czyli w roku 2012 -25 mld zł, a w roku 2014 tylko 23,2 mld zł i dopiero po zmianie rządu zaczęły rosnąć w 2016 roku przekroczyły 26 mld zł, a na rok 2017 zostały zaplanowane na poziomie aż 29,8 mld zł.

Wszystko wskazuje na to, że ten znaczny wzrost wpływów z tego podatku zostanie zrealizowany i to mimo obniżenia stawki podatku CIT dla małych firm z 19% na 15%, ponieważ wpływy z tego podatku za I półrocze tego roku były o 13,7% (o blisko 2 mld zł) wyższe niż w analogicznym okresie roku ubiegłego.

2. Ten znaczący wzrost wpływów z podatku CIT na przestrzeni ostatnich 2 lat nie wzięły się z niczego, ale z jednej strony coraz szybszego wzrostu gospodarczego, z drugiej z istotnych zmian w prawie dotyczących podatku CIT.

I tak w połowie poprzedniego roku minister finansów przygotował zmiany w ustawie Ordynacja podatkowa, które pozwoliły na wprowadzenie do polskiego porządku prawnego klauzulę przeciwko unikaniu opodatkowania.

Zaczęła ona obowiązywać od 15 lipca 2016 roku i od tego momentu służby skarbowe nie tylko ostrzegają przedsiębiorców przed stosowaniem optymalizacji podatkowej, ale także przeprowadzają coraz częściej „trafione” kontrole firm, które przeprowadzają tego rodzaju operacje.

3. Z kolei w maju 2017 roku ministerstwo finansów wydało dwukrotnie ostrzeżenia przestrzegające przed stosowaniem agresywnej optymalizacji podatkowej poprzez wykorzystywanie funduszy inwestycyjnych zamkniętych, a także transakcji z wykorzystaniem majątku przedsiębiorstwa.

Na początku maja resort ostrzegał, że jeżeli fundusze inwestycyjne zamknięte (FIZ) zostaną użyte do agresywnej optymalizacji z wykorzystaniem obligacji, minister finansów będzie mógł zastosować klauzulę przeciw unikaniu opodatkowania.

Z kolei pod koniec maja resort finansów przypomniał, że sztucznie dokonywanie transakcji przy przekształceniach majątkowych firm, także jest objęte klauzulą przeciw unikaniu opodatkowania.

4. Niedawno resort finansów zaproponował kolejną zmianę w podatku CIT, która wiąże wysokość płaconego podatku dochodowego w szczególności przez duże międzynarodowe przedsiębiorstwa, z faktycznym miejscem uzyskiwanie przez nie dochodu.

Projekt tej nowelizacji ustawy o CIT zawiera również przepisy, które będą uniemożliwiały: łączenie sztucznie kreowanych strat na operacjach finansowych z dochodem z prowadzonej działalności gospodarczej; nadmierne finansowanie się długiem, szczególnie w sytuacji, kiedy odsetki od długu są wyższe niż wypracowany zysk; transferowanie dochodów do podmiotów położonych w państwach stosujących preferencyjne opodatkowanie; przeszacowanie, bez wykazywania przychodów, wartości aktywów w szczególności niematerialnych i prawnych np. znaków towarowych; wreszcie wykorzystywanie grupy kapitałowej, jako instytucji służącej do optymalizacji podatkowej.

No i wreszcie najnowsza propozycja ministra finansów, która ma obowiązywać od 1 stycznia 2018 roku, mianowicie swoiste „chwalenie się” wysokością odprowadzanego podatku dochodowego przez duże firmy.

Nowelizacja ustawy o CIT polega na tym, że minister finansów będzie ujawniał opinii publicznej dane finansowe i wysokość podatku dochodowego płaconego przez 1% największych firm w Polsce (chodzi o około 4,5 tysiąca firm o największych przychodach).

 

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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270 komentarzy

270 Komentarzy

  1. Danka

    23 sierpnia 2017 at 11:02

    Doradca Tuska, szef banku, libertyn Morawiecki skonsultowal sie z pania minister w sprawie LIKWIDACJI Otwartych Funduszy Emerytalnych / czesc skladek w ich rekach z prowizja za obsluge, do czego Polacy zostali zmuszeni za rzadow Buzka i UW oraz chowajacego sie za nimi J.Kaczynskiego w ramach tzw.4 wielkich reform,z ktorych ani jedna nie wypalila, a OFE to po prostu wymuszona grabiez na nedznie zarabiajacych Polakach i nedznych emeryturach,ktore dzieki OFE mialy byc ho, ho- wg wykresow owczesnych ogromne./Tusk pokryl deficyt pieniedzmi zOFE, a teraz jego doradca Morawiecki bez konsultacji spolecznych, po konsultacjach z kolezanka z rzadu bedzie likwidowal reszte, ale dopiero za dwa lata / prowizje dla obslugi musza byc! zapewnione, no i te straty , w koncu akcje to ryzyko/.25% zabiera na budowe kapitalu polskiego / z emerytur!/ , a reszte…przeczytajcie.Teraz widac, czym sie rozni PIS od PO i J.Kaczynski od Tuska i media „polskie, katolickie itp” od TVN i Trybuny. GDZIE konsultacje jakiekolwiek ? Kto wam na to pozwolil? Polacy chca miec emerytury, a nie grosze nie do przezycia! Libertynskie, sorosowe Centrum A.Smitha sie konsultowalo zapewne i POkrewne.Zaplacicie PISowcy za te emerytury.Duda z neo-S co na to?
    http://www.radiomaryja.pl/informacje/porozumienie-ws-zmian-systemie-emerytalnym/

  2. Danka

    23 sierpnia 2017 at 11:11

    Co do newsa z RM to jest bezkrytycznie podany, a z audycji z min.Morawieckim az bije potakiewiczostwo i kompletny brak jakiejkolwiek solidarnosci z ograbianymi po raz kolejny z nedznych emerytur Polakami w srednim i mlodym wieku, z ich przyszlych emerytur
    Na co ida te kokosowe zyski, jakie zdobywacie i co i komu obiecywal prezydent Duda i premier Szydlo w ramach ” zabezpieczen socjalnych”, o ktore sie tak troszcza?

    • wolna-polska.pl

      23 sierpnia 2017 at 11:41

      Zawłaszczanie Polski cz.I (Judeopolonia)

    • niepisior

      23 sierpnia 2017 at 13:19

      No jakoś trzeba zebrać te $65 miliardów na zapłacenie Żydom jakichś wymuszonych „odszkodowan”, które prawdopodobnie obiecał Duda w Nowym Jorku, a potwierdził Kaczyński na ostatnim spotkaniu z aktywistami żydowskimi.

  3. Danka

    23 sierpnia 2017 at 11:15

    Tam, gdzie Szydlowa miala stluczke poza granicami Polski.

    • Danka

      23 sierpnia 2017 at 14:13

      Weszliscie z buta przed ten dodatek- uzupelnienie poprzedniego wpisu
      i ta aluzja, gdzie Szydlowa miala stluczke, jest juz oczywista.Miala to byc zagadka.

  4. andzia

    23 sierpnia 2017 at 11:33

    Będzie z czego pomagać krajom uchodżców.

  5. Danka

    23 sierpnia 2017 at 11:48

    Czy tatus, Kornel Morawiecki, szef „Solidarnosci Walczacej” z Wroclawia,walczyl o to, zeby jego syn jako libertyn, forsowal sprowadzanie Polakow na emeryturach do statusu nedzarzy? Czy pamieta, o co S walczyla i dlaczego miala 9,7 milionow czlonkow? Przew.Duda chwali sie, ze ma 700 tys czlonkow.Gdzie podzialo sie te 9000000? A prez.Duda chce w konstytucji wpis o obnizeniu wieku emerytalnego, popierajac stare uklady? Oby emeryci z zajumanymi ofe dozyli, to juz bedzie sukces.Miejmy nadzieje, ze Bog nie opusci Polakow, a sprawiedliwosc nastanie.

  6. adas

    23 sierpnia 2017 at 15:02

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  7. Mirek

    23 sierpnia 2017 at 16:58

    za ‚złej komuny’ to podawali, że rośnie produkcja nie podatki

  8. Danka

    23 sierpnia 2017 at 18:42

    Mirek.Tylko, ze wtedy produkcja rosla w statystykach, a teraz podatki rosna w realu, a i o rozwoju nie zapomina minister, kosztem przyszlych emerytur.25% na rozwoj z kazdej emerytury? „Popierajcie partie czynem! Tylko nie umierajcie przed terminem.Po to wasze emerytury,by zapchac naszej rozrzutnosci dziury.Tusk w kulak sie smieje, zle mu sie nie dzieje.
    Minister potrzebuje kasyna polski program kosmiczny? Powaga, jest cos takiego w ramach jego obowiazkow.

  9. Danka

    23 sierpnia 2017 at 21:03

    Zamurowalo? Kazdy z nas moglby zostac ministrem rozwoju…

  10. Danka

    23 sierpnia 2017 at 21:28

    To mocna piesn narodu solidarnego, te oklaski;) Jacek Zwozniak…ur.1952 z Wroclawia, zmarl trahicznie na drodze , wypadek? 18 czerwca 1989 r
    / W malucha z 3 os. wjechala obywatelka Niemiec.Wszyscy zgineli.Ona za kaucja wypuszczona, natychmiast opuscila Polske i do sprawy nikt nie wracal.Moze juz czas?
    https://youtu.be/Gd313hCFmPM

  11. IGO

    23 sierpnia 2017 at 21:31

    I to mimo obniżenia stawki CIT, coś niesamowitego Panie doktorze. No to obniżajmy dalej podatki, szczególnie dochodowe, które tak dławią naszą gospodarkę i blokują autentyczny wzrost gospodarczy.Panowie Sadowski, Gwiazdowski, Korwin-Mikke, Michalkiewicz i wielu innych od lat to głoszą. Ale co tam takie autorytety będą Panu doktorowi tłumaczyć. Ważne, że wicepremier Morawiecki uszczelnia i klajstruje niewydolny system biurokratyczno – oligarchiczny i karmi tego raka groszem publicznym zadłużając jeszcze nienarodzonych.Panu doktorowi uprzejmie przypominam, krzywa Laffera się kłania.Przypomnę jeszcze, że premier Miller też obniżył podatek, chyba na alkohol lub na tytoń i wpływy do budżetu jak zaczarowane zaraz się zwiększyły.Pan doktor zapewne z Panem Morawieckim Amerykę odkrył, albo czynią cuda.Panu prezydentowi proponuję przyznać Panom Orła Białego i wniosek o przyznanie Nobla z dziedziny ekonomii nie zapominając o premierze Millerze. Reszty Pańskiego felietonu nie czytam, bo jak zawsze są to socjalistyczne wypociny i zachwyt za dobrą zmianą, która drogo będzie społeczeństwo kosztowała. Pozostawiam Pana doktora z takim samym uśmiechem jak na zdjęciu.

  12. Danka

    24 sierpnia 2017 at 09:37

    Czyli szaber z komuchami, a to poprowadzi do „glebokich reform”.Zaiste.

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