بر اساس قانون دائمی مالیات بر ارزش افزوده مصوبه ۲ خرداد سال جاری مجلس و ابلاغ آن در ۱۲ تیر ماه به دولت که اجرای آن ۶ ماه پس از ابلاغ قانون است، بخش حمل و نقل هوایی از بامداد دوشنبه ۱۳ دی ماه مشمول مالیات بر ارزش افزوده میشود.
معاون سازمان مالیاتی: همه گونههای حمل و نقل از مالیات ارزش افزوده معافاند به جز هوایی
محمد مسیحی معاون درآمدهای مالیاتی سازمان امور مالیاتی نیز جمعه ۱۱ دی اعلام کرد: بر اساس جزو ۱۳ بند ب ماده ۹ قانون دائمی مالیات بر ارزش افزوده، خدمات حمل و نقل اعم از بار و مسافر درون و برون شهری و بینالمللی جادهای، ریلی و دریایی از پرداخت مالیات بر ارزش افزوده معاف است.
به گفته این مقام مسئول خدمات حمل و نقل هوایی اعم از بار و مسافر به نرخ ۹ درصد مشمول مالیات بر ارزش افزوده است.
از آنجایی که بر اساس قانون جدید، ۵ درصد عوارض شهرداریها از بلیت پروازهای داخلی حذف شده و به جای آن ۹ درصد مالیات بر ارزش افزوده به بلیت هواپیما افزوده میشود، در عمل ۴ درصد به نرخ بلیت پروازهای داخلی از بامداد دوشنبه ۱۳ دی تعلق میگیرد.
تعلق ۹ درصد مالیات بر ارزش افزوده به پروازهای خارجی به اضافه اخذ عوارض خروج از کشور
با توجه به اینکه پروازهای خارجی تا پیش از این از مالیات معاف بودند، از ۱۳ دی ماه ۹ درصد مالیات بر ارزش افزوده به هزینه بلیت پروازهای خارجی اعم از ایرلاینهای ایرانی یا غیر ایرانی اضافه خواهد شد.
این در حالی است که عوارض خروج از کشور نیز هنگام دریافت کارت پرواز از مسافران پروازهای خارجی دریافت میشود که بر اساس قانون بودجه امسال (۱۴۰۰) از نخستین خروج ۴۰۰، دومین خروج ۶۰۰ و سومین خروج و بالاتر از آن، ۸۰۰ هزار تومان عوارض خروج از کشور دریافت میشود.
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هزینههای نجومی برای سفرهای خارجی
با این حساب اگر مسافری قصد سفر به کانادا داشته باشد، با توجه به اینکه قیمت بلیت تهران-تورنتو ۲۰ تا ۳۵ میلیون تومان بر اساس ایرلاینهای مختلف در نوسان است، مسافر باید علاوه بر بین ۴۰۰ تا ۸۰۰ هزار تومان عوارض خروج، ۱.۸ تا ۳.۳ میلیون تومان هم مالیات بر ارزش افزوده و در مجموع بین ۲.۲ تا ۴ میلیون تومان مالیات بر ارزش و عوارض خروج با هم پرداخت کند.
همچنین برای مسافرانی که قصد خرید بلیت رفت و برگشت به استانبول را داشته باشند، هزینه ۲۰ تا ۳۰ میلیون تومانی برای ایرلاینهای ایرانی و ۳۵ تا ۷۰ میلیون تومانی برای ایرلاینهای غیر ایرانی از مسافران اخذ میشود.
با احتساب کسر ۹ درصد مالیات بر ارزش افزوده، مسافران باید ارقامی بین ۱.۸ تا ۳.۳ میلیون تومانی به عنوان مالیات بر ارزش افزوده و همچنین عوارض خروج از کشور پرداخت کنند.
مبالغ جدید بلیت سفرهای هوایی داخلی
مسافران پروازهای داخلی نیز با توجه به افزایش ۴ درصدی بلیت هواپیما، باید این پایه مالیاتی را در هنگام خرید بلیت هواپیما پرداخت کنند.
در حال حاضر بلیت پرواز تهران-مشهد بین ۶۰۰ تا ۹۰۰ هزار تومان است که افزایش ۴ درصدی به معنی افزایش ۲۴ تا ۳۶ هزار تومانی به ارقام فعلی خواهد بود.
قیمت بلیت پرواز تهران-کیش نیز از ۷۰۰ هزار تا یک میلیون و ۳۰۰ هزار تومان است که با اعمال مالیات بر ارزش افزوده از دوشنبه ۱۳ دی ماه، رقم ۲۸ تا ۵۲ هزار تومان به ارقام فعلی افزوده خواهد شد.
دبیر انجمن ایرلاینها: از ساعت یک دقیقه بامداد دوشنبه ۱۳ دی، به هر بلیت پرواز داخلی یا خارجی ۹ درصد مالیات بر ارزش افزوده تعلق میگیرد
مقصود اسعدی سامانی دبیر انجمن شرکتهای هواپیمایی درباره اعمال قانون مالیات بر ارزش افزوده به سفرهای هوایی اظهار کرد: این قانون مصوب مجلس است و ۶ ماه بعد از ابلاغ لازمالاجراست که قرار است از دوشنبه ۱۳ دی ماه اجرا شود.
وی افزود: با توجه به اینکه قبلاً ۵ درصد از هر فروش بلیت، عوارض شهرداری اخذ میشد، در قانون جدید عوارض شهرداریها حذف شده و به جای آن ۹ درصد مالیات بر ارزش افزوده تعلق میگیرد.
دبیر انجمن شرکتهای هواپیمایی با بیان اینکه پروازهای خارجی هم مشمول این قانون است گفت: هر فردی چه از ایرلاینهای داخلی و چه ایرلاینهای خراجی بلیت پروازهای خارجی خریداری کند، مشمول مالیات بر ارزش افزوده میشود.
وی یادآور شد: در پروازهای داخلی مجموعاً ۴ درصد به سقف نرخ بلیت افزوده میشود؛ اما در پروازهای خارجی ۹ درصد مالیات بر ارزش افزوده تعلق میگیرد که با توجه به رقمی که نرخ فروش بلیت پروازهای خارجی دارد، این پایه مالیاتی سبب میشود تا دسترسی مردم به سفرهای خارجی کاهش یافته یا حتی از دسترس خارج شود؛ از یک سو عوارض خروج از کشور داریم ۹ درصد هم مالیات بر ارزش افزوده اختصاص مییابد.
نمایندگان مجلس از یک طرف به قیمت بلیت اعتراض دارند از طرف دیگر ۹ درصد مالیات به آن میبندند
اسعدی سامانی گفت: از یک طرف نمایندگان مجلس مرتباً اعتراض میکنند که چرا قیمت بلیت سفرهای هوایی بالاست از سوی دیگر در قانون مالیات بر ارزش افزوده، حمل و نقل هوایی را هم میگنجانند؛ این دو با هم در تعارض است؛ در زمانی که قانون تصویب میکنند، باید این موضوع را در نظر میگرفتند که تخصیص مالیات بر ارزش افزوده بر بلیت هواپیما چه تأثیر نامطلوبی بر اقتصاد خانوارها و حتی اقتصاد کشور دارد؛ این اتفاق سبب کاهش سفرهای خارجی میشود.
وی خاطرنشان کرد: این ۹ درصد مالیات بر ارزش افزوده بلیت هواپیما، از مصرف کننده نهایی کسر شده و مستقیماً به سازمان امور مالیاتی داده میشود؛ طبق قانون سازمان امور مالیاتی موظف است یک درصد این مالیات را به توسعه بهداشت عمومی و سلامت، ۴ درصد را به شهرداریها و ۴ درصد را هم به خزانه دولت واریز کند.
این فعال صنفی صنعت هوانوردی درباره اینکه آیا تغییرات قیمتی بلیت هواپیما، تأثیری در کاهش یا افزایش نرخ این پایه مالیاتی ندارد؟ تصریح کرد: هر فردی به هر قیمتی بلیت هواپیما خریداری کند، ۹ درصد را هم مضاف بر آن باید به عنوان مالیات بر ارزش افزوده پرداخت کند؛ این رقم به حساب ایرلاینها نمیرود، بلکه شرکتهای هواپیمایی باید این رقم را از مسافر وصول کرده و به سازمان امور مالیاتی پرداخت کنند.
بلایی که شهرداریها سر ایرلاینها میآوردند
وی ادامه داد: در زمانی که قانون کسر ۵ درصد از درآمد فروش بلیت به عنوان عوارض شهرداری از ایرلاینها کسر میشد، شهرداریهای شهرهای مبدأ و مقصد هر دو خواهان دریافت این ۵ درصد بودند؛ اما الان صرفاً ۹ درصد به عنوان مالیات بر ارزش افزوده از ایرلاینها اخذ میشود که این مبلغ به مصرف کننده نهایی اختصاص مییابد. در شرایط جدید، ایرلاینها فقط با یک دستگاه آن هم سازمان امور مالیاتی طرف هستند.
اسعدی سامانی گفت: حتی شهرداری شهرهایی که فرودگاه ندارند هم از ایرلاینها مطالبه ۵ درصد را میکردند و ایرلاینها مرتباً در دستگاه قضائی با پروندههای شکایت شهرداریها مواجه میشدند. حتی در کمیسیون ماده ۷۷ نیز ۲ درصد جریمه از سوی شهرداریها به ایرلاینها تعلق میگیرد.
«بلیت کنسلیها» چه کنند؟
وی درباره نحوه استرداد و دریافت کنسلی بلیت هواپیما خاطرنشان کرد: بله بلیتها مسترد میشود و این ۹ درصد هم به خریدار بلیت برگشت داده خواهد شد. البته سوالات و ابهامات زیادی وجود دارد که بایستی سازمان امور مالیاتی نسبت به رفع آنها اقدام کند. متأسفانه از زمان ابلاغ قانون در ۶ ماه قبل تا کنون، هیچ اقدامی در جهت توجیه و آموزش کسب و کارهای مشمول قانون جدید مالیات بر ارزش افزوده از جمله صنعت هوانوردی صورت نگرفته است.
دبیر انجمن شرکتهای هواپیمایی گفت: قانون ۹ درصد مالیات بر ارزش افزوده به پروازهای مسافرانی که وارد کشور میشوند تعلق نخواهد گرفت.
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