رییس سازمان امور مالیاتی گفت: در صورت تصویب مجلس شورای اسلامی در سال آینده واحدهای مسکونی لوکس و خودروهای لوکس مشمول پرداخت مالیات تازهای خواهند شد.
پارسا تاکید کرد: آنچه کمیسیون تلفیق پیشنهاد داده است، در حقیقت مالیات بر اصل ثروت است، به عبارت دیگر ما دو نوع مالیات در حوزه مسکن داریم، یکی مالیات بر نقل و انتقال که مالیاتی فراگیر است و همه افراد در زمان فروش خانه باید این مالیات را پرداخت کنند، حالا چه واحد مسکونی یا خودرو لوکس باشند یا نباشند اما مالیات پیشنهاد شده از سوی کمییون تلفیق، مالیاتی است که بر اصل ثروت تلقی میشود.
وی تاکید کرد: این موضوع قبلا نیز در قانون وجود داشته اما اجرایی نشده است، با این حال این مصوبه می تواند آغازی باشد بر دریافت مالیات از اصل ثروت که اقدام مثبت و مفیدی است.
این مقام مسئول در جواب این سئوال که آیا شرایط اجرای این مصوبه وجود دارد یا خیر؟ گفت: بیتردید این امکان وجود دارد و با تصویب مجلس مصوبه مذکور اجرایی خواد شد.
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)
پارسا اضافه کرد: این مالیات در یک سال باید دریافت شود از این رو زمان کافی برای تدوین دستورالعمل و اجرایی کردن این موضوع وجود دارد.
مبنای لوکس بودن خانه و خودرو چیست؟
خودروی لوکس یا خانه لوکس به چه خودرو و واحد مسکونی اطلاق می شود؟ این سئوال را کمیسیون تلفیق مجلس شورای اسلامی در مصوبه اخیر خود پاسخ داده است. بر اساس مصوبه کمیسیون تلفیق مجلس شورای اسلامی و در صورت تصویب مجلس شورای اسلامی در سال اینده خودروهایی که قیمت بالاتر از یک میلیارد تومان دارند و واحدهای مسکونی که قیمت بالاتر از ۱۰ میلیارد تومان دارند، مشمول پرداخت مالیات ویژه، یا همان مالیات بر ثروت خواهند شد. به این ترتیب در سال آینده مالک خانهای با ارزش ۱۵ میلیارد تومان باید سالانه پنج میلیون تومان مالیات پرداخت کند، اگر خانهای ۲۵ میلیارد تومان ارزش داشته باشد صاحب آن باید سالانه ۲۵ میلیون تومان مالیات بپردازد.
در عین حال بر این اساس، خودروی سه میلیارد تومانی، مالیات سالانه ۱۵ میلیون تومان و خودروی پنج میلیارد تومانی نیز مالیات سالانه ۳۰ میلیون تومان را باید پرداخت کند.
سازوکار پرداخت مالیات چگونه است؟
طبق پیشبینیهای صورت گرفته، وزارت مسکن، راه، سازمان ثبت اسناد، شهرداریها و وزارت صنعت موظفاند امکان دسترسی برخط به اطلاعات مالکیت املاک و نیروی انتظامی موظف است امکان دسترسی برخط اطلاعات مالکیت خودروها را برای سازمان امور مالیاتی کشور فراهم کنند. سازمان امور مالیاتی مکلف است نسبت به تعیین داراییهای مشمول و ارزش آنها حداکثر تا پایان خرداد اقدام و مراتب را به نحو مقتضی به اطلاع اشخاص مشمول برسانند. طبق این مصوبه همه مشمولان حقیقی و حقوقی مکلفند مالیات مربوط به هر یک از واحدهای مسکونی و خودروهای مشمول تحت تملک خود و افراد تحت تکفل را حداکثر تا پایان بهمن پرداخت کنند.
تعویض پلاک خودروها و ثبت نقل و انتقال املاکی که به موجب این بند برای آنها مالیات وضع شده، قبل از پرداخت بدهی مالیاتی مورد انتقال شامل مالیات بر دارایی، نقل و انتقال قطعی و اجاره ممنوع است. متخلف از حکم این جزء، در پرداخت مالیات متعلقه مسئولیت تضامنی خواهد داشت.
نسبتها چگونه تعیین شده است؟
طبق پیشبینیهای صورت گرفته مقرر است واحد مسکونی با ارزش روز معادل ۱۰ میلیارد تومان و بیشتر به نرخ زیر مشمول مالیات میشود:
۱ ــ نسبت به مازاد ۱۰ تا ۱۵ میلیارد تومان، یک در هزار
۲ ــ نسبت به مازاد ۱۵ تا ۲۵ میلیارد تومان، دو در هزار
۳ ــ نسبت به مازاد ۲۵ تا ۴۰ میلیارد تومان، سه در هزار
۴ ــ نسبت به مازاد ۴۰ تا ۶۰ میلیارد تومان، چهار در هزار
۵ ــ نسبت به مازاد ۶۰ میلیارد تومان به بالا، پنج در هزار
در عین حال مالیات خودروهای لوکس با قیمت بالاتر از یک میلیارد تومان نیز به این شرح مشخص شده است.
۱ ــ نسبت به مازاد یک تا ۱.۵ میلیارد تومان، ۰.۵ درصد
۲ ــ نسبت به مازاد ۱.۵ تا سه میلیارد تومان، یک درصد
۳ ــ نسبت به مازاد سه میلیارد تومان به بالا، ۱.۵ درصد
کدام بخشها معاف هستند؟
بر اساس مصوبه کمیسیون تلفیق واحدهای مسکونی در حال ساخت، املاک و خودروها در سال تملک، واحد مسکونی و خودرو متعلق به اشخاص موضوع ماده ۲ قانون مالیاتهای مستقیم و خودروهای تولید داخل قبل از فروش توسط کارخانههای سازنده و بالاخره خودروی وارداتی قبل از ورود توسط نمایندگان رسمی مشمول دریافت این مالیات نخواهند بود.
لینک مطلب:
https://www.eranico.com/fa/content/109849