سازمان امور مالیاتی بخشنامه معافیت سالانه حقوق و همچنین نرخ مالیات بر درآمد حقوق سال ۱۳۹۹ وفق مقررات جزء (۲) بند (الف) تبصره ۱۲ قانون بودجه را تا سقف ۳۶ میلیون تومان ابلاغ کرد.
در بخشنامهای که توسط محمود علیزاده معاون حقوقی و فنی مالیاتی سازمان امور مالیاتی ابلاغ شده، آمده است: با توجه به مقررات جزء (۲) بند (الف) تبصره ۱۲ قانون بودجه سال ۱۳۹۹ کل کشور مقرر می دارد:
۱- سقف معافیت مالیاتی موضوع ماده ۸۴ قانون مالیاتهای مستقیم، در سال ۱۳۹۹ سالانه مبلغ سیصد و شصت میلیون (۳۶۰.۰۰۰.۰۰۰) ریال تعیین می شود.
۲- نرخ مالیات بر کل درآمد کارکنان دولتی و غیر دولتی اعم از حقوق و مزایای فوق العاده و کارانه مازاد بر مبلغ مذکور تا یک و نیم برابر آن مشمول مالیات سالانه به نرخ ده درصد (۱۰درصد) و نسبت به مازاد یک و نیم برابر تا دو و نیم برابر آن مشمول مالیات سالانه پانزده درصد (۱۵درصد) و نسبت به مازاد دو و نیم برابر تا چهار برابر آن مشمول مالیات سالانه بیست درصد (۲۰درصد) و نسبت به مازاد چهار برابر مشمول مالیات بیست و پنج درصد (۲۵درصد) است.
اشخاصی که از معافیتهای مالیاتی موضوع تبصره (۱) ماده ۸۶ قانون مالیاتهای مستقیم بهرهمند هستند مشمول معافیت ماده ۸۴ قانون مذکور مطابق مقررات این جزء نمیشوند.
۳- حقوق اعضای هیأت علمی دانشگاهها با رعایت ماده ۵ قانون اصلاح پارهای از مقررات مربوط به پایه حقوق اعضای هیأت علمی (آموزشی و پژوهشی) شاغل و بازنشسته دانشگاهها و موسسات آموزش عالی مصوب ۱۶ اسفند ۱۳۶۸ با اصلاحات و الحاقات بعدی، با رعایت معافیتهای مقرر در قانون مالیاتهای مستقیم، در سال ۱۳۹۹ مشمول مالیات به نرخ ده درصد (۱۰درصد) خواهد بود.
۴- براساس ماده ۵ قانون اصلاح پارهای از مقررات مربوط به پایه حقوق اعضای رسمی هیأت علمی (آموزشی و پژوهشی) شاغل و بازنشسته دانشگاهها و موسسات آموزش عالی: «از درآمد مشمول مالیات اعضای هیأت علمی موضوع این قانون با رعایت معافیتهای مقرر در قانون مالیاتهای مستقیم حداکثر ده درصد (۱۰درصد) به عنوان مالیات کسر خواهد شد. » با توجه به اینکه در جزء (۲) بند (الف) تبصره ۱۲ مذکور عبارت «کارانه» خارج از موارد استثناء شده مربوط به حقوق اعضای هیأت علمی به کار رفته است، بنابراین کارانه دریافتی توسط اعضای هیأت علمی (با رعایت بخشنامه ۲۰۰/۹۸/۵۱۸ مورخ ۲۱ بهمن ۱۳۹۸) مشمول نرخ ده درصد (۱۰درصد) نبوده و با توجه به میزانی که حقوق و مزایای اعضای هیأت علمی دانشگاه ها نرخ پلکانی مقرر را پوشش میدهد به نرخ بعدی مشمول مالیات خواهد بود.
به عنوان مثال: چنانچه حقوق و مزایای فوق العاده اعضای هیأت علمی مبلغ ۱.۲۶۰.۰۰۰.۰۰۰ ریال باشد، کارانه دریافتی به نرخهای مربوط به درآمد مازاد بر مبلغ یاد شده (حسب مورد ۲۰درصد و ۲۵درصد) مشمول مالیات خواهد بود.
در این بخشنامه آمده است: خاطرنشان میشود، معافیت حقوق موضوع ماده ۸۴ قانون مالیاتهای مستقیم ابتدا به حقوق و مزایای فوقالعاده اعضای هیأت علمی اعمال میشود، در صورتی که معافیت مذکور مازاد بر حقوق و مزایای فوق العاده باشد، مازاد مذکور قابل اعمال به کارانه دریافتی اعضای هیأت علمی نیز خواهد بود.
۵- با توجه به استثنای احکام تبصرههای ۱ و ۲ ماده ۸۶ قانون مالیاتهای مستقیم و اصلاحات بعدی آن از مقررات جزء (۲) بند (الف) تبصره ۱۲ یاد شده، تمامی احکام تبصرههای ۱ و ۲ ماده واحده قانون اصلاح ماده ۸۶ قانون مالیاتهای مستقیم مصوب ۲۷ تیر ۱۳۹۶ (اعم از نرخ و...) مطابق مقررات، در سال ۱۳۹۹ کماکان لازم الاجراء است.
۶- نرخ مالیات بر درآمد سالانه مشمول مالیات حقوق، موضوع بند ۲ به شرح ذیل است:
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)
لینک مطلب:
https://www.eranico.com/fa/content/115914