Όλες οι τελευταίες ρυθμίσεις στο φορολογικό – Τι αναφέρει η έκθεση της τρόικας για τους συντελεστές φορολογίας ελ. επαγγελματιών και επιχειρήσεων
Στο προσχέδιο της έκθεσης της ΤΡΟΙΚΑΣ περιέχονται μεταξύ άλλων και τα τελευταία σενάρια για την φορολόγηση των Ελ.Επαγγελματιών καθώς και των επιχειρήσεων.
Επιβάλλεται φορολογικός συντελεστής 26% στα κέρδη και 10% στα διανεμόμενα (μερίσματα).
Ελεύθεροι Επαγγελματίες και ατομικές επιχειρήσεις
Καταργείται το αφορολόγητο των 5.000 ευρώ.
Θεσπίζεται φορολογική κλίμακα με δυο συντελεστές
α)26% για κέρδη μέχρι 50.000
β)35% για κέρδη άνω των 50.000
Μισθωτοί – συνταξιούχοι
Αλλάζει η φορολογική κλίμακα η οποία θα περιέχει πλέον τρεις συντελεστές χωρίς αφορολόγητο όριο ,αλλά με έκπτωση φόρου.
Καταργούνται επίσης όπως έχει αναφερθεί από παλαιότερες δημοσιεύσεις των ΜΜΕ και σχεδόν όλες οι εκπτώσεις φόρου (τόκους στεγαστικών δανείων, ασφαλιστήρια συμβόλαια κ.τλ.)
Το κείμενο όπως αναφέρεται στην έκθεση:
3.3.2. Tax policy reform
40. The main elements of the tax reform, as currently designed, are as follows:
• A simplification of the personal income tax with three rate bands instead of the current eight rates with an enhanced tax credit. Through these reforms, some one million wage and salary earners and pensioners will be taken out of the personal income tax.
• The elimination of selective tax credits (on mortgage interest payments, life insurance payments, and student expenses etc.)
• The conversion of personal tax allowances for children into means-tested benefits.
• The introduction of a new integrated tax regime for the self-employed and professionals with an initial tax rate of 26% rising to 35% after €50,000 and with no personal tax allowance.
• A restructured tax regime for corporate profits with a corporate tax rate of 26% and a tax on distributed dividends of 10%, resulting in a gross tax rate on distributed profits of 33.4% (instead of former tax rates of 20% and 25% respectively resulting in a gross tax rate of 40%).
• The elimination of special tax regimes based on imputed income, such as those currently in place for farmers and seamen
41. The tax reform should allow the emergence of a wider tax base. The elimination of the tax allowance for the self-employed is expected to generate substantial additional revenues, given that well over half the self-employed declare incomes less than the standard allowance of the personal income tax of €5000 per year. Furthermore, by increasing the taxation of profits and reducing that of dividends, the reforms aim at reducing the tax avoidance induced by the transferring of profits to other EU countries. However the increase in the effective tax rate from 21% to 26% may adversely affect non-equity financing of investment. The success of the reform will also require further improvements being made to tax administration and the successful implementation of the revised and greatly simplified set of business tax accounting rules, that will replace the excessively-complicated Code of Books and Records.
42. The tax reform is also expected to produce net revenues of close to one billion euros with the full budgetary impact felt in 2014. Most of the gains will come from the elimination of existing allowances and credits, including the personal allowance for the self-employed, and from the reshaping of the corporate income tax. On the basis of appropriate auxiliary measures, such as the retention of presumptive income for the self-employed, an overall revenue gain of €1 billion (some 0.5% of GDP) could be envisaged.
43. The authorities also have committed to refrain in the future from tax amnesties. Greece has had a tradition of very frequent tax amnesties, partially in the form of very generous instalment plans for tax debts. Their frequent repetition has undermined incentives for tax compliance and the credibility of the government's willingness and capacity to enforce the tax law. This has resulted in an erosion of tax morale and an increase in tax evasion. The Government has committed to forego any new tax or social contribution amnesties and to limit instalment plans to small debtors that suffer clearly identified acute financial hardship. In this respect, the Greek government repealed a recent law which would have extended the payment terms for tax debt and overdue social security contributions.