هر یک از مؤدیان ثبت نام شده در نظام مالیات بر ارزش افزوده، عاملان جمعآوری، ثبت و اظهار مالیات موضوع این قانون به سازمان امور مالیاتی هستند. بدین معنا که هر مؤدی هنگام فروش باید با اضافه کردن مالیات بر ارزش افزوده به قیمت فروش خود و صدور صورتحساب فروش، مالیات بر ارزش افزوده را از خریداران کالاها و خدمات دریافت و در دفاتر خود ثبت کند.
لازم به ذکر است؛ مؤدی ملزم است وجه مذکور را تا پایان دوره مالیاتی نزد خود نگهداری کند و در نهایت مابهالتفاوت مالیاتهای دریافتی هنگام فروش و مالیاتهای پرداختی خود به هنگام خرید را به سازمان امور مالیاتی اظهار و پرداخت کند.
گفتنی است؛ نظام مالیات بر ارزش افزوده، بر پایه مصرف گرفته میشود و این مالیات توسط مصرفکننده نهایی کالاها و خدمات پرداخت میشود و فعالان اقتصادی تنها عناصر زنجیره واردات، تولید و توزیع هستند که مالیات بر ارزش افزوده را در طول زنجیره به عنصر بعدی انتقال میدهند.
![16.jpg](data:image/jpeg;base64,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)
روش محاسبه مالیات بر ارزش افزوده در ایران، روش تفریقی غیرمستقیم (روش صورتحساب) است که در این روش، هر بنگاه اقتصادی در هنگام خرید نهادههای مشمول مالیات، علاوه بر بهای مواد اولیه، حاصل ضرب نرخ مالیات بر ارزش افزوده در بهای کالای خریداری شده را به فروشنده میپردازد که به آن اعتبار مالیاتی گفته میشود.
همچنین، هر بنگاه اقتصادی در هنگام فروش، علاوه بر بهای محصول مشمول مالیات، حاصل ضرب نرخ مالیات بر ارزش افزوده در بهای یک کالای فروخته شده را از خریدار میگیرد.
علاوه بر این، در پایان هر دوره مالیاتی (دوره مالیاتی مالیات بر ارزش افزوده)، فروشنده مابهالتفاوت مالیات بر ارزش افزوده پرداختی در زمان خرید مواد اولیه یا مالیات بر ارزش افزوده گرفته شده در زمان فروش محصولات را به صورت دورهای (مثلا سه ماه یکبار) به سازمان امور مالیاتی میپردازد.
در این روش، مالیات بر ارزش افزوده پرداختی روی خرید، به عنوان اعتبار مالیاتی برای بنگاه محسوب میشود. مکانیزم اعتبار مربوط به مالیات بر ارزش افزوده چنین است که از مالیات دریافتی بابت فروش کالا و خدمات میتوان مالیات بر ارزش افزوده پرداختی جهت خرید یا وارد کردن مواد و لوازم مربوط به فعالیت اقتصادی را کسر کند.
همچنین عملا شخصی که مشمول مالیات بر ارزش افزوده است، میتواند در اظهارنامه مالیاتی مرتبط اعتباری (کسوری) را منظور کند.
مالیات بر ارزش افزوده پرداختی بابت خریدها قابل احتساب به عنوان اعتبار مالیاتی است، ضمنا اعتبار اقلام کالاهای مفقود یا منهدم شده یا به زیان فروخته شده در صورت احراز قابل اعمال خواهد بود.
این شیوه محاسبات اعلام شده در حالی است که امروز (سوم دی) نمایندگان مجلس شورای اسلامی، در جلسه علنی مجلس، لایحه مالیات بر ارزش افزوده را بررسی و تصویب کردند که در ادامه تغییرات ایجاد شده اعلام میشود.
در صورتی که جمع اعتبار مالیاتی مؤدی در هر دوره مالیاتی بیشتر از مالیات فروش وی باشد سازمان موظف است مبلغ مازاد را به دوره و یا دورههای بعد منتقل کند.
در صورتی که مؤدی درخواست کند که مازاد مزبور به وی مسترد گردد سازمان موظف است حداکثر ظرف مدت یک ماه از تاریخ ثبت درخواست نسبت به استرداد مابهالتفاوت مذکور از محل وصولیهای جاری اقدام کند، در غیر این صورت مشمول خسارتی به میزان دو درصد در ماه از تاریخ ثبت درخواست نسبت به مبلغ قابل استرداد و مدت تأخیر میشود که توسط سازمان و از محل وصولیهای جاری پرداخت میشود.
عدم استرداد مالیات خرید نهادههای مربوط به طرحهای تملک و داراییهای سرمایهای دولت
گفتنی است که براساس تبصره ۱ این ماده، مالیات و عوارض خرید نهادههای مربوط به طرحهای تملک داراییهای سرمایهای دولت قابل استرداد نیست و جزو بهای تمام شده داراییهای مزبور منظور میشود.
براساس تبصره ۲ این ماده، در صورتی که مؤدی فقط به عرضه کالاها و ارائه خدمات معاف اشتغال داشته باشد یا طبق مقررات این قانون کالا و خدمات وی مشمول مالیات و عوارض نباشد مالیات و عوارض پرداختی بابت خرید نهادههای آنها قابل تهاتر یا استرداد نمیشود.
همچنین، براساس تبصره ۳ این ماده، در صورتی که مؤدی به عرضه توأم کالاها و خدمات مشمول و معاف اشتغال داشته باشد؛ صرفا مالیات و عوارضی که بابت خرید نهادههای مورد نیاز برای تولید کالاها و خدمات مشمول پرداخت کرده، حسب مورد قابل کسر، تهاتر یا استرداد است.
استرداد مالیات خرید ماشینآلات خطوط تولید
لازم به ذکر است؛ براساس تبصره ۴ این ماده، صرف نظر از آنکه مؤدی به عرضه کالاها و خدمات معاف یا مشمول اشتغال داشته باشد؛ مالیات و عوارض خرید مربوط به ماشینآلات خطوط تولید وی قابل کسر، تهاتر و استرداد است.
همچنین، براساس تبصره ۵ این ماده آن قسمت از مالیات و عوارض پرداختی مؤدیان که طبق مقررات این قانون قابل تهاتر یا استرداد نیست به عنوان هزینههای قابل قبول موضوع قانون مالیاتهای مستقیم محسوب میشود.
براساس تبصره ۶ این ماده، سازمان امور مالیاتی مکلف است با رعایت تبصره ۲ و ۴ این ماده مالیات و عوارض پرداختی واحدهای تولیدی یا معدنی دارای مجوز تأسیس را که در دورههای قبل از بهرهبرداری جهت خرید کالاها و خدمات مورد نیاز برای تأسیس و راهاندازی واحد مورد نظر پرداخت کردهاند را بازگرداند.
علاوه بر این، طبق تبصره ۷ این ماده، مالیاتها و عوارضی که در موقع خرید کالاها و خدمات توسط شهرداریها و دهیاریها برای انجام وظایف و خدمات قانونی پرداخت میشود؛ طبق مقررات این قانون قابل تهاتر یا استرداد است.
براساس تبصره ۸ این ماده مالیات و عوارض پرداخت شده توسط سفارتخانهها، مأموریتهای دیپلماتیک، پستهای کنسولی، مأموران دیپلماتیک و کارکنان اداری و فنی آنها که تبعه دولت جمهوری اسلامی ایران نیستند؛ به شرط عمل متقابل و همچنین مالیات و عوارض پرداخت شده توسط دفاتر سازمانهای بینالمللی و اعضای آنان که مقیم ایران میباشند (اتباع غیر ایرانی) با ارائه اسناد و مدارک مثبته قابل استرداد است.
لازم به ذکر است؛ نحوه استرداد به موجب دستورالعملی است که توسط وزارتخانههای امور خارجه و امور اقتصادی و دارایی تصویب و ابلاغ میشود.
خبرآنلاین