الرئيسية / إدارة ورجال أعمال / ضريبة القيمة المضافة وتأثيراتها على معيشة الفرد

ضريبة القيمة المضافة وتأثيراتها على معيشة الفرد

كتب: احمد اسماعيل

ضريبة القيمة المضافة (VAT) , هل ستؤدي هذة الضريبة إلى رفع كلفة المعيشة للافراد؟, وهل ستؤدي الي زيادة بند المصروفات لدى الشركات ؟, ضريبة القيمة المضافة هي ضريبة غير مباشرة طبقت للمرة الاولي سنة 1954 في فرنسا ومؤسس قواعد هذه الضريبة هو موريس لوريه سنة 1953 .

بالنسبة للافراد :-

اي المستهلك النهائي فهو بيت القصيد من هذه الضريبة لانه هو الذي سيتحملها كاملة وبالمناسبة فان ضريبة القيمة المضافة هي ضريبة مركبة غير مباشرة تدفع في جميع مراحل الانتاج ويتحملها في النهاية الفرد اي المستهلك النهائي

والمثال التالي يوضح مدى تحمل المستهلك النهائي لعبئ الضريبة :-

المصنع عندما اشتري المواد الخام ومواد التعبئة والتغليف لانتاج السكر

الصنف الكمية السعر القيمة الضريبة 5% الصافي
سكر 100 ك 8 800 40 840

تاجرالجملة عندما اشتري السكرمن المصنع :-

الصنف الكمية السعر القيمة الضريبة 5% الصافي
سكر 100 ك 10 1000 50 1050

تاجر التجزئة او السوبرماركت عندما يشتري من تاجر الجملة :-

الصنف الكمية السعر القيمة الضريبة 5% الصافي
سكر 100 ك 12 1200 60 1260

من المثال السابق يتضح ان عبئ الضريبة يرحل خلال مراحل انتاج السلعة او تقديم الخدمة ليصب بكامله علي كاهل المستهلك النهائي . ونظرا لعدم وجود جمعيات قوية لحماية المستهلك فمن المتوقع حدوث اثر تضخمي كبير بعد تطبيق هذه الضريبة.

اما بالنسبة للشركات والمؤسسات مقدمي السلعة او الخدمة :-

يكون المكلف ملزما بتقديم إقرار ضريبة القيمة المضافة خلال المدة المحددة نظاما ، وبالتالي عند نهاية كل فترة ضريبة للمكلف يكون حساب الضريبة على القيمة المضافة مدينا أو دائنا وذلك تبعا للتالي:-

1- إذا كانت الضريبة المحصلة على المخرجات/ المبيعات/الايرادات في نهاية الفترة الضريبية أقل من الضريبة المدفوعة على المدخلات / المشتريات ، فإن رصيد الضريبة على القيمة المضافة يكون دائنا ويعتبر بمثابة أصل متداول للمكلف رصيد دائن للمكلف طرف الهيئة. وبالتالي فإذا ما كان هنالك توافق بين نهاية الفترةالضريبية هذه وبين تاريخ القوائم المالية فإن الموجودات المتداولة بقائمة المركز المالي ينبغى أن يُفصح فيهاضمن بند المدينون عن الرصيد الدائن للمكلف طرف الهيئة تحت مسمى حساب الضريبة على القيمة المضافة.

2- إذا كانت الضريبة المحصلة على المخرجات/ المبيعات/الايرادات في نهاية الفترة الضريبية أكبر من الضريبة المدفوعة على المدخلات / المشتريات ، فإن رصيد الضريبة على القيمة المضافة يكون مديناويعتبربمثابة( إلتزام متداول على المكلف) رصيد مدين واجب السداد للهيئة. وبالتالي فإذا ما كان هنالك توافق بين نهاية الفترةالضريبية هذه وبين تاريخ القوائم المالية فإن المطلوبات المتداولة بقائمة المركز المالي ينبغى أن يُفصح فيها ضمن بند الدائنون المتنوعون عن الرصيد المدين الواجب السداد للهيئة تحت مسمى حساب الضريبة على القيمة المضافة.

3- إذا ما كان هنالك توافق بين نهاية فترة ضريبية معينة و بين تاريخ القوائم المالية ولم تكن هنالك أي ضريبة محصلة أو ضريبة مدفوعة خلال هذه الفترة )لم يقم المكلف بأي عمليات تخضع للضريبة بيعا أو شراء(. فإنه لاوجود أو أثر لحساب ضريبة القيمة المضافة في القوائم المالية للمكلف في هذه الحالة، ما لم يكن هنالك رصيد دائن مرحل للمكلف ناتج عن الفترة الضريبية السابقة التي سبق وأن تم تقديم إقرارها للهيئة وكانت نتيجته رصيد دائن مرحل للمكلف طرف الهيئة ، ففي هذه الحالة فإن الموجودات المتداولة بقائمة المركز المالي ينبغى أن يُفصح فيها ضمن بند المدينون المتنوعون عن الرصيد الدائن للمكلف طرف الهيئة تحت مسمى حساب الضريبة على القيمة المضافة.

نكتفي في هذا المقال بهذا السرد المختصر ونكمل في سلسلة مقالات قادمة بحول الله ….. نحن معـكم تابعونا مع جريــدة عـــالم التنــمية حتـــي ، تـكونوا قـادرين بحـول الله علي ادارة اموالكم او امـوال شركاتكم بشكل احترافي. …….

تم نشر هذا المحتوي علي جريدة عالم التنمية برعاية
أكاديمية “بناة المستقبل” الدولية
برئاسة أم المدربين العرب – الدكتورة “مها فؤاد” مطورة الفكر الإنساني

و” المنظمة الامريكية للبحث العلمي”
www.us-osr.org

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