در منابع مختلف مالیاتی از جمله مالیات بر درآمد عملکرد، مؤدی دارای تکالیف متعددی است که تسلیم اظهارنامه و ارائه اسناد درآمدی و هزینهای از مهمترین آنها است. حسابرسی مالیاتی و تعیین مالیات توسط ادارات مالیاتی براساس اظهارنامه، فرآیندی زمانبر با احتمال بروز اختلاف بین مؤدی و اداره مالیاتی است.
تبصره ماده 100 قانون مالیاتهای مستقیم به گونهای مقرر شده که بسیاری از تشریفات زمانبر و اختلافبرانگیز بین مؤدی و اداره مالیاتی را مرتفع و وصول مالیات توسط اداره مالیاتی را با جلب رضایت مؤدی تسهیل میکند.
همانطور که در جدول زیر مشخص است، طبق اعلام سازمان امور مالیاتی کشور، فعالان صنف طلا و جواهر تنها نزدیک به 55 میلیارد تومان (برای عملکرد سال 1400) مالیات توافقی پرداخت کرده اند.
گفتنی است، در ماده 100 قانون مالیاتهای مستقیم، صاحبان مشاغل مکلف شدهاند که برای مالیات عملکرد خود، اظهارنامه مالیاتی و مدارک مربوطه را که بیانکننده درآمدها، هزینهها و سایر اطلاعات مالیاتی است به سازمان امور مالیاتی ارائه دهند. با ارائه اظهارنامه مالیاتی، فرآیند اداری تعیین مالیات شروع میشود و مؤدی مکلف است علاوه بر ارائه اسناد و مدارک معتبر، همکاریهای مستمر قانونی با اداره مالیاتی را انجام دهد.
البته امکان قانونی تعیین مالیات مقطوع در تبصره ماده 100 قانون، شامل همه منابع مالیاتی و همه مؤدیان نیست. اولا صرفا درباره منبع مالیات بر درآمد عملکرد است و شامل سایر منابع مالیاتی مثل مالیات بر درآمد اجاره یا مالیات بر درآمد اتفاقی نیست و در اینگونه موارد، تعیین مالیات باید با طی کردن مراحل تسلیم اظهارنامه و حسابرسی مالیاتی باشد.
دوم اینکه صرفا مؤدیان مشاغل یعنی اشخاص حقیقی میتوانند از این امکان استفاده کنند و اشخاص حقوقی برای مالیات بر درآمد عملکرد خود نمیتوانند از امکانات این تبصره استفاده کنند. ضمنا مشاغلی که با مشارکت مدنی بین چند مؤدی انجام میشود نیز میتوانند از امکانات تبصره ماده 100 قانون برای تعیین مالیات مقطوع بدون ضرورت تسلیم اظهارنامه و حسابرسی مالیاتی استفاده کنند.
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تسنیم