スペインの経済学者、税務士一般審議会は、税制改革として、名目法人税の大企業が30%で。中小企業が25%なのに、各種控除があるので実質(実効)法人税は11%なので、一般法人税30%にすべきだと提案
Los Economistas piden subir el tipo efectivo de sociedades y bajar el general
El REAF-REGAF presenta sus propuestas para reformar el sistema tributario
Creen que no hay margen para subir más el IRPF pero si los especiales
Una reforma fiscal al gusto de Bruselas
Jesús Sérvulo González Madrid 5 JUN 2013 - 14:23 CET
Economists call for raising the effective rate and lower the overall corporate
The REAF-REGAF presents its proposals to reform the tax system
They believe that there is scope to raise more income tax but if special
A tax reform the taste of Brussels
Jesus Gonzalez Madrid Sérvulo 5 JUN 2013 - 14:23 CET
How can you combine the popular phrase of St. Ignatius of Loyola "in time of trouble is not time to make moves" with the claim of a reform of the tax system in crisis? The General Council of Economists and Tax Consultants (REAF-REGAF) has done this morning argumentandoal say it is not time for tax reform but proposes measures to make. Economists justify "the great reform needed is to introduce transparency and clarity in the tax system" and complain about the large amount of tax rules that have been adopted during the crisis.
Economists criticize that in the last four years, the corporate tax has more than 70 regulatory changes what has become a sudoku. "We can not understand the cascade tax measures taken by the crisis." The president of the organization of Economists, Valentin Pich, recognizes the contradiction: "A comprehensive reform of the tax system in times of crisis may seem like a contraction." Economists advance possible lines of reform since the European Union has launched a series of recommendations on the matter-asked tax model changes by March 2014 - and that there is some consensus that one of the tributes to reform is to societies.
Taxation experts urge caution organization to undertake a major reform of the tax model for the risk of the impact the changes will have on the economy. They warn that the reform should be undertaken with a broad perspective and you could propose now could have a short view that only further squeeze should think of raising capacity for crisis grips. However, requiring that the corporate tax is the most needs reform because there is a continuum reparcheo ".
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Pich recalled that the change in the structure of tax on corporate profits would be justified by the drop in revenues during the crisis. Between 2007 and 2012 the fund has fallen 52%, half. Although some measures adopted last year have led to an increase of 29% over the last year.
Economists criticize continuous patching this tax and the big difference between the nominal rate (30% for large firms and 25% for SMEs) and the effective rate paid (11% last year). Therefore propose to widen the tax bases, tend to lower the general rate (30%), bringing the accounting profit tax base to raise cash, check and eliminate special regimes (there are more than a dozen), simplify the depreciation , review the limitation of the deductibles and approve expense measures to reduce fraud.
The REAF-REGAF considers that there is scope to raise personal income tax rates, as it is among the highest in the world. However, if you see a narrow margin in the VAT (the standard rate is 21% while other countries have it and there are 23% reduced rate goods that might be in the general) and more in excise duty.
Pich has opted to rethink regional taxation and control the rate tangle with the municipalities. "The Spanish tax system revolves around traditional tax figures. Remain unexplored new figures as environmental taxes or financial transactions. "
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