لینک‌های قابلیت دسترسی

شنبه ۲۰ آذر ۱۳۹۵ تهران ۱۹:۱۱ - ۱۰ دسامبر ۲۰۱۶

بررسي نظام جديد مالياتي: شفافيت بيشتر و پيچيدگي كمتر


فريدون خاوند (گزارش اقتصادي روز)

Summary of Today's BroadcastRFE/RL Persian ServiceSunday, July 07, 2002 - Income tax reform - Judgment delayed on nationalist-religious activists - Siamak Pourzand loses appeal - Sadeq Hedayat centennial - Arabs replace European tourists in Iran - Anniversary of police attacks on student dorms Tax Reform May Lead to Greater Tax Income * The new tax reform, if implemented correctly, can raise tax revenues in the long term, says RFE/RL's Paris-based economic commentator Fereydoun Khavand in his commentary on the occasion of the official Tax Week. The new tax law raises the minimum taxable income and ties it to the inflation rate. It also cuts corporate taxes by half to 25 percent. Judiciary Delays Sentencing Nationalist-Religious Coalition Members * The Tehran revolutionary court postponed for the second time the sentencing of nationalist-religious activists and Freedom Movement of Iran members. The nearly sixty political leaders, university lecturers and writers were tried on subversion charges and released on bail after spending more than one year in prison. Mohammad Ali Dadkhah, lawyer of some of the FMI members, called the postponement illegal. Supporters of the nationalist-religious activists say the court does not want to embarrass the judiciary and security forces by handing down light sentences, but there is insufficient evidence to support heavier sentences. One theory is that the judicial ruling will come only the regime accepts the two groups as "insider" political organizations. (Mehdi Khalaji) Appeals Court Confirms Siamak Pourzand's 11-Year Jail Sentence * The appeals court confirmed the 11-year sentence given to jailed veteran journalist Siamak Pourzand, according to his court appointed lawyer, whose name never appears in official news. Paris-based human rights activist Abdolkarim Lahiji tells RFE/RL that Pourzand's kidnapping six months ago by government agents and his solitary detention in an unknown location raises questions about the authenticity of the charges against him. (Alireza Taheri) Writers Celebrate Sadeq Hedayat's Centennial in an Art Gallery * Literary critic Javad Mojabi says the Iranian Writers Association was denied access to Tehran's large public halls and was forced to hold its lecture and performance program commemorating the centennial of the writer Sadeq Hedayat (1902-1951) in a small art gallery. He tells RFE/RL that despite Hedayat's stature, the government's negative attitude to Hedayat resulted in the writers association's event being the only observation of his centennial. Tonight several prominent literary figures will talk about Hedayat during the event and some of his work will be read and performed by prominent actors. (Shahran Tabari) Arabs Replace European Tourists in Iran * Iran more than made up for the post-September 11 loss of European tourists with a 40 percent rise in the number of visitors from Saudi Arabia and Kuwait, who find it more difficult to obtain US entry visas, according to Agence France Press. Based on official figures. Iran is estimated to earn $1 billion per year from tourism. (Fariba Mavedat, London) Anniversary of Police Attack on Tehran University Dorms in Paris * In a Paris gathering to commemorate the 1999 police attack on Tehran University dorms, former student Ramin Karimi tells RFE/RL that on July 9 policemen in uniforms and plainclothes threw him out of the window of his third floor dorm room and kicked him later when they found him alive on the pavement. He says he and other injured students were taken from city hospitals to a police hospital and were kept under surveillance. Karimi says he came to Paris yesterday to resume his studies since the Tehran University expelled him after the attack. Former Tehran University student Adnan Parsa urged forgiveness for the attackers after giving an eye-witness report of the event. Ramin Parham , a PhD candidate in France, said Iran needs a system and professional and skilled people to run it. In her speech, London-based student Nazanin Ansari compared personal and ideological differences among Iranian officials to ethnic animosities dividing Afghanistan. (Jean Khakzad, Paris) Son of Former Prime Minister Amini Finds Tehran Friendly * Returning from his first trip to Iran since the revolution, Iraj Amini, son of former prime minister Ali Amini, says he was well treated as he did research for a book he is writing on his father, a prominent foe of the Islamic regime until his death in 1980. He said that universities and research institutions received him politely and were helpful in his research. Amini says despite the respect he feels for exiled opposition, he believes that those who live in Iran under various pressures should shape Iran's destiny. (Jean Khakzad, Paris) WORLD * Afghanistan buries Haji Abdolqadir, the transitional government's minister of public works who was assassinated last week. (Golnaz Esfandiari, Prague; Ahmad Takal, Kabul) * Demonstrators in Gaza and West Bank protest the sacking of two PA security chiefs by Yasir Arafat. (Jamshid Chalangi) * Egypt says Los Angeles airport gunman's attack at the El Al counter was for personal reasons rather than terrorism. (Farideh Rahbar, Cairo) * More than 20,000, including President Clinton and Nelson Mandela, take part in Barcelona AIDS conference. (Ahmad Ra'fat, Rome) * Heads of three Central Asian countries and Russia meet at Kazakhstan's economic cooperation summit. Kazakhstan's president keeps away. (Mani Kasravi, Moscow) * Syria tries 26, including minister of irrigation, accused of mismanagement of the Zizoon dam. (Jamshid Chalangi) * A Hamburg court ends the trial of a 93-year-old Nazi officer for ordering the killing of 59 prisoners in Genoa during World War II. (Shahram Mirian, Cologne) * An Islamic Party in Malaysia proposes enacting Islamic punishments such as stoning, amputation and flogging. (Alireza Taheri) * Germany names a police records office clerk among eight Arabs arrested in Hamburg on terrorism charges. (Shahram Mirian, Cologne) * Vatican plans to house four Israelis and Palestinians in close quarters for three years as an experiment. (Ahmad Ra'fat, Rome) * Iraq blames US for the failure of its talks with the UN. (Farideh Rahbar, Cairo) ARTS AND IDEAS Filmmaker John Frakenheimer (1930-2002) * Obituary. (Alireza Taheri) Karlovy Vary Festival: Interview with Film Director Kianush Ayari * Director Kianush Ayari, whose latest feature "Persian Spread" follows a counterfeit banknote around Iran, tells RFE/RL that his film shows the country's ethnic diversity. (Golnaz Esfandiari, Karlovy Vary) Wimbledon Tennis * American sisters Serena and Venus Williams and Argentinian David Nalbandian shine at Wimbledon. (Shahran Tabari) Power and Government in the Passage of Time: A Historical Review * Tehran-based professor of political history Mirza Saleh compares the Safavid and Ottoman empires that competed for domination of the Islamic World. Weekly medical advice (Dr. Mansur Moslehi, Los Angeles) Classic Love Stories: Vis va Ramin * Sadredin Elahi continues his recitation of the story of Vis va Ramin based on Fakhredin Asad Gorani. Cartoonist Kambiz Derambakhsh * Germany-based veteran cartoonist Kambiz Derambakhsh tells RFE/RL about his definition of style in the fifth segment of the series. (Bahman Bastani Cello player Homayoun Khosravi * In an interview with RFE/RL, Los Angeles based cello player Homayoun Khosravi says competition among musicians is tough. (Fahimeh Barati, Los Angeles)دكتر فريدون خاوند (راديوآزادي): نظام مالياتي در همة كشور ها يكي از مهم ترين عوامل تأثير گذارنده بر فعاليت اقتصادي و عدالت اجتماعي است و به همين سبب فراهم آوردن اين نظام و يا اصلاح آن، با توجه به پيآمد هاي خطيرش، در زمرة حساس ترين حوزه هاي تصميم گيري سياسي است. نظام مطلوب مالياتي آنست كه با تكيه بر گسترده ترين و در همان حال عادلانه ترين پاية مالياتي، امكانات مالي لازم را به ويژه براي انجام وظايف حكومتي در اختيار دولت قرار دهد بي آنكه در راه فعاليت هاي زايندة ثروت مانعي به وجود آورد. مجلس ششم و دولت محمد خاتمي در اين حوزه گام هاي مثبتي برداشته‌اند و ابتكار هاي آنها در زمينة اصلاح نظام مالياتي ايران، كه از آغاز سال جاري خورشيدي به اجرا گذاشته شد، در مجموع با استقبال محافل اقتصادي داخلي و خارجي روبرو شده است. براي پي بردن به تازه ترين تحولات نظام مالياتي ايران نخست ياد آوري مي كنيم كه ماليات ها در اين كشور، همانند بسياري ديگر از كشور هاي جهان، به دو گروه مستقيم و غير مستقيم تقسيم ميشود. اصلاحات دولت خاتمي ناظر بر گروه ماليات هاي مستقيم است كه دو بخش ماليات بر در آمد و ماليات بر دارايي را در بر ميگيرد. قانون جامع ماليات هاي مستقيم ايران كه در 1345 خورشيدي به تصويب رسيده بود، پس از انقلاب در سال 1366 مورد بازبيني قرار گرفت، اما به گونه‌اي بسيار ناشيانه كه به جاي اصلاح قانون قديم، بر نابساماني هاي آن افزود و موانع تازه‌اي را بر سر راه فعاليت اقتصادي در كشور به وجود آورد. نظام مالياتي حاصل از قانون 1366،‌ به شصت در صد از توليد ناخالص داخلي ايران امكان ميداد از پرداخت ماليات بگريزد و، به همين سبب، فشار مالياتي عمدتا بر كارمندان و شركت ها، كه راه فرار نداشتند، متمركز ميشد. همان نظام تمايل به خروج از كشور را در سرمايه گذاران داخلي افزايش ميداد و، در همان حال، يكي ازموانع اصلي در راه ورود سرمايه‌گذاران خارجي بود. سرانجام با اصلاحية مجلس شوراي اسلامي، كه در آذر ماه سال گذشتة خورشيدي به تصويب رسيد، قانون 1366 عميقا دگرگون شد و زمينة لازم براي آغاز فصلي تازه‌ در نظام ماليات ستاني ايران به وجود آمد. در قانون تازه بخش حد اقل از در آمد افراد، كه از معافيت مالياتي برخوردار است، افزايش يافت و قرار شد اين حد اقل هر سال، به نسبت نرخ تورم، بيشتر شود. در آمد شركت ها نيز كه گاه زير فشار نرخ هاي مالياتي بالاي پنجاه در صد قرار ميگرفتند، با قانون تازه مشمول نرخ واحد 25 در صد ميشوند. نظام تازة مالياتي ايران، در رابطه با نظام پيشين، شفافيت بيشتر و پيچيدگي كمتري دارد و اگر درست اجرا شود مي تواند فشار مالياتي بر توليد كنندگان ايراني را كمتر كند و، در همان حال، دريافتي هاي دولت را دستكم در دراز مدت بالا ببرد. محافل بين‌المللي نيز، در مجموع، اصلاح نظام مالياتي را در ايران مثبت ارزيابي كرده‌اند.

درقانون تازه ماليات مستقيم، سطح حداقل در آمد معاف از ماليات افزايش يافت و اين حداقل هر سال، به نسبت نرخ تورم، بيشتر نيز خواهد شد. ماليات بر در آمد شركت ها نيز كه گاه زير فشار نرخ هاي بالاي 50 در صد قرار مي گرفت، با قانون تازه مشمول نرخ واحد 25 در صد مي شود. نظام تازة مالياتي ايران، در رابطه با نظام پيشين، شفافيت بيشتر و پيچيدگي كمتري دارد و اگر درست اجرا شود، مي تواند فشار مالياتي بر توليد كنندگان ايراني را كمتر كند و در همان حال، دريافتي هاي دولت را در دراز مدت بالا ببرد. محافل بين‌المللي نيز، در مجموع، اصلاح نظام مالياتي را در ايران مثبت ارزيابي كرده‌اند.

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