سازمان امور مالیاتی در دولت سیزدهم با برنامه تحولی و هوشمندسازی از مالیات ستانی سنتی و چانهزنی به سمت مالیات ستانی سیستمی حرکت کرد؛ هر چند ترفندهای مالیاتی متنوع است، اما با اقدامات صورت گرفته، راههای فرار مالیاتی شناسایی و بسته میشود.
مبارزه با فرارمالیاتی و پولشویی، هوشمندسازی نظام مالیاتی و مشارکت شرکتهای دانش بنیان از جمله عوامل مؤثر در شناسایی فراریان مالیاتی است که سالها نسبت به پرداخت مالیات بیمسئولیت بودهاند. این در حالی است که طبق قانون مالیات، افرادی که اقدام به کسب درآمد میکنند باید بخشی از سود خود را به پرداخت مالیات اختصاص دهند، اما افرادی با کسب سودهای بالا، مالیات پرداخت نمیکنند.
سازمان امور مالیاتی کشور طبق تبصره ماده ۲۳۱ قانون مالیاتهای مستقیم، میتواند اسناد و اطلاعات مربوط به درآمد مودی را از طریق وزارت امور اقتصادی و دارایی از بانکها و موسسات اعتباری غیربانکی مطالبه کند؛ در همین راستا بانکها و موسسات غیربانکی نیز موظفاند حسب نظر وزیر امور اقتصادی و دارایی اقدامات لازم را انجام دهند.
همچنین در ماده ۳۰ قانون مالیات بر ارزش افزوده نیز کلیه بانکها و موسسات مالی و اعتباری (حسب درخواست رئیس کل سازمان امور مالیاتی) موظفاند اطلاعات و اسناد مربوط به درآمد مودیان را جهت تشخیص و وصول مالیات، به سازمان امور مالیاتی اعلام کنند.
سازمان امور مالیاتی در دولت سیزدهم با همکاری بانک مرکزی اقدام به شناسایی تراکنشهای مشکوک بانکی کرده است. از این رو افرادی که فعالیت تجاری دارند باید نسبت به معرفی حساب بانکی به سازمان امور مالیاتی اقدام کنند، در غیر این صورت اگر با همان حساب بانکی شخصی اقدام به فعالیتهای تجاری کنند به عنوان فعال اقتصادی محسوب شده و باید مالیات پرداخت کنند.
ضمن اینکه اگر حساب شخصی به عنوان حساب مشکوک به فعالیتهای تجاری شناسایی شود صاحب حساب میتواند با ارائه ادله و مدرک نسبت به این حساب مشکوک اعتراض کند و این امر مورد رسیدگی قرار گیرد.
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)
صدور برگ تشخیص ۴۲۷ میلیارد ریالی برای تراکنشهای مشکوک بانکی
در راستای رسیدگی به تراکنشهای مشکوک بانکی، رئیس مرکز بازرسی، مبارزه با فرار مالیاتی و پولشویی سازمان امور مالیاتی اعلام کرد که امسال نزدیک به ۱۰۰ برگ تشخیص به مبلغ ۴۲۷ میلیارد ریالی در ماههای فروردین و اردیبهشت صادر شده است.
طبق گفته، شاهین مستوفی، در فروردین و اردیبهشت ماه امسال ۵۹ مورد اجرای بازرسی مالیاتی صورت گرفته که رسیدگی و صدور ۶۵۱ برگ تشخیص به مبلغ حدود هزار و ۸۰۰ میلیارد ریال و صدور ۵۹۶ برگ قطعی به مبلغ بیش از چهار هزار و ۵۰۰ میلیارد ریال را در پی داشته است.
به گفته وی، در ۲ ماه نخست سال جاری ۲۷۵ شرکت در فهرست مؤدیان فاقد اعتبار مالیاتی، درج و ۵۴۰ مؤدی مشکوک شناسایی شده است.
مستوفی در خصوص پیگیری گزارشهای مردمی در بازه زمانی مذکور گفته است که از میان چهار هزار و ۲۵۳ گزارش مردمی دریافت شده در حوزه فرار مالیاتی، ۴۱ فرد فاقد پرونده مالیاتی شناسایی شد و ۸۵ مورد از گزارشها نیز در مرحله درخواست استعلام تراکنش بانکی قرار گرفت.
بر اساس گفته وی، از محل کتمان درآمدها در اظهارنامههای تسلیمی و یا هزینههای غیرواقعی موضوع ماده (۱۹۲) قانون مالیاتهای مستقیم، در فروردین و اردیبهشتماه سال جاری به میزان حدود ۳۳ هزار و ۷۰۰ میلیارد ریال نیز از این بخش درآمدهای مالیاتی وصول شده است.
سازمان امور مالیاتی کشور بارها از فعالان اقتصادی درخواست کرده است که وجوه غیردرآمدی به حسابهای تجاری واریز نشود؛ چراکه درآمد تلقی میشود و مورد حسابرسی مالیاتی قرار میگیرد.
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