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گروه حسابداری و حسابرسی حساب پردازان برتر - نرخ مالیات بر ارزش افزوده در سال 1394
" ارائه دهنده خدمات حسابداری و حسابرسی در استان تهران و البرز با همکاری تیم مجرب و حرفه ای"
 
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نرخ مالیات بر ارزش افزوده در سال 1394
نرخ مالیات بر ارزش افزوده 


طبق اخباری که در 7 آذرماه 1393 منتشر شد دولت خبر داد نرخ مالیات بر رازش افزوده افزایش نمیابد اما با ارائه لایحه بودجه 1394 در 16 آذرماه خلاف این مطلب بیان شد و در تبصره 9 بند ط لایحه بودجه آمده که یک درصد به نرخ ارزش افزوده اضافه می شود و یک درصد هم به عنوان مالیات سلامت اضافه می شود و بنابراین نرخ مالیات بر ارزش افزوده در سال 1394 به 10% افزایش خواهد یافت.
متن کامل بند ط در زیر آمده است.
 
 ط - در ﺳﺎل 1394 ﻋﻼوه ﺑﺮ اﻓﺰاﻳﺶ ﻗﺎﻧﻮﻧﻲ ﻧﺮخ ﻣﺎﻟﻴﺎت ﺑﺮ ارزش اﻓﺰوده ﻣﻮﺿﻮع ﺗﺒﺼﺮه 2  ﺑﻨﺪ " اﻟﻒ "  ماده 117 ﻗﺎﻧﻮن برنامه ﭘﻨﺠﺴﺎﻟﻪ ﭘﻨﺠﻢ ﺗﻮﺳﻌﻪ ﺟﻤﻬﻮری اﺳﻼﻣﻲ ایران ، ﻳـﻚ واﺣﺪ درﺻﺪ ﺑﻪ ﻋﻨﻮان ﻣﺎﻟﻴﺎت ﺳﻼﻣﺖ ﺑﻪ ﻧﺮخ ﻣﺎﻟﻴﺎت ﺑﺮ ارزش اﻓﺰوده ﺳﻬﻢ دوﻟﺖ اﺿﺎﻓﻪ و ﻫﻤﺰﻣﺎن ﺑﺎ درﻳﺎﻓﺖ ﻣﺴﺘﻘﻴﻤﺎً ﺑﻪ ردیف درآمدی 110512 می شود. (ﺻﺪ درﺻـﺪ 100% ﻣﻨﺎﺑﻊ درﻳﺎﻓﺘﻲ از ﻃریق ردیف 109 - 530000 صرفا در اﺧﺘﻴﺎر وزارت ﺑﻬﺪاﺷﺖ، درﻣﺎن و آﻣﻮزش ﭘﺰﺷﻜﻲ ﻗﺮار می گیرد ﺗﺎ ﻧﺴﺒﺖ ﺑﻪ ﭘﻮﺷﺶ ﻛﺎﻣﻞ درﻣـﺎن اﻓـﺮاد ﺳـﺎﻛﻦ در روﺳـﺘﺎﻫﺎ و ﺷﻬﺮﻫﺎی دارای بیست ﻫﺰارﻧﻔﺮ ﺟﻤﻌﻴﺖ و ﭘﺎﻳﻴﻦ ﺗﺮ و ﺟﺎﻣﻌﻪ ﻋﺸﺎﻳﺮی در ﭼﻬﺎرﭼﻮب ﻧﻈﺎم ارﺟﺎع)، اﻗﺪام و ﭘﺲ از ﺗﺤﻘﻖ ﻫﺪف ﻓﻮق ﻧﺴﺒﺖ ﺑﻪ ﺗﻜﻤﻴﻞ و ﺗﺄﻣﻴﻦ ﺗﺠﻬﻴـﺰات ﺑﻴﻤﺎرﺳـتان ها ﻣﺮاﻛﺰ و ﺧﺎنه های ﺑﻬﺪاﺷﺖ روﺳﺘﺎﻳﻲ ﺑﺎ اوﻟﻮﻳﺖ ﻣﻨﺎﻃﻖ ﺗﻮﺳﻌﻪ ﻧﻴﺎﻓﺘﻪ ﺑﺎ ﺗﺄﻳﻴﺪ وزارت ﺑﻬﺪاﺷﺖ، درﻣﺎن و آﻣﻮزش ﭘﺰﺷﻜﻲ، ﻣﺼـﺎرف ﻫﻴـﺄت اﻣﻨـﺎی ارزی و ارﺗﻘـﺎی ﺳـﻄﺢ ﺑﻴﻤـﻪ ﺑﻴﻤـﺎران ﺻﻌﺐ اﻟﻌﻼج و اﻓﺮاد ﺗﺤﺖ ﭘﻮﺷﺶ ﻧﻬﺎدﻫﺎی ﺣﻤﺎﻳﺘﻲ ﺧﺎرج از روﺳﺘﺎﻫﺎ و ﺷﻬﺮﻫﺎی ﺑﺎﻻی بیست هزار نفر ﺟﻤﻌﻴﺖ اﻗﺪام ﻧﻤﺎﻳﺪ.


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