Vidaus prekių ir paslaugų mokesčių taikymo problemos ir tobulinimo galimybės

LTStraipsnio tikslas yra Lietuvos mokesčių sistemos tobulinimas, analizuojant vidaus prekių ir paslaugų (PVM ir akcizų) mokesčių taikymo situaciją, atskleidžiant jų trūkumus ir privalumus bei nemokėjimo priežastis. Siekiant Šio tikslo atlikta literatūros analizė. Pridėtinės vertės mokesčio, akcizų įvedimu Lietuvoje įteisintas daugiapakopis apmokestinimas. Dėl daugkartinio mokesčių įstatymų kaitos, daugybės paaiškinamųjų raštų PVM tapo "sunkus" mokestis, o akcizai virto valstybės fiskaliniu įrankiu. Straipsnyje pateikiamos šių mokesčių tobulinimo galimybės. [Iš leidinio]

ENLithuanian taxes system was forming at the same time as other economic reforms. During the short time were changed a lot of tax laws and resolutions. That is thy taxes system became hardly understandable. The taxes of internal goods and services are VAT and excise tax. It is widely discussed, that it is required to abolish profit and revenue taxes and to keep VAT as a basic tax, because it is easy administrated, hardly avoided and provides budget with large revenue. During the six year the law of VAT was changed and supplemented twenty five times. The abundance of changes shows that VAT is not only important, but involved too. The author analyzed VAT and excise taxes. These conclusions were done and imperfections were disclosed: - due to the obscurity and ambiguity of laws tax payer and tax administrator the same regulations treat differently; - during the reform of taxes system in 1994 year were introduced VAT and excise taxes for the purpose to tax consumption, i. e. to increase indirect taxes. Lithuania introduced VAT trying to achieve membership in EU; - introducing of VAT and excise tax legalized multi-stage taxation, i. e. the base of taxation is not only value of goods and services, but also other indirect taxes; - VAT is paid in advance, i. e. State is crediting, because die Government legalized long terms of settlements. State is crediting in the case then payable VAT is recognized right away after the voucher of sale is wrote, leaving out of account the moment of cash receiving too; - "hardly" understandable applying of zero rate of VAT and privileges of nontaxable goods by VAT; - the 18% rate of VAT is distorted, when goods are sold by smaller price compare with its purchase price.In this case sale VAT is increased to purchase VAT; - complicated applying of VAT using fixed asset; - applying of excise tax neglect the vertical fairness principle of taxation; - the increasing rate of excise tax is a hidden form of increasing other taxes because of extension the base of taxation of VAT, profit, counting off to the Road Fund. That's why decrease purchasing power of inhabitants; - VAT is applied to tax suffered losses. The author suggests these possibilities of improvement VAT and excise tax; - trying to simplify taxes it is necessary to decrease privileges and exceptions and later to refuse its entirely; - the decrease of privileges is real reserve for extension the base of taxation; - in order to decrease multi-stage taxation it is necessary to eliminate excise tax from the base of taxation of VAT and counting off to the Road Fund; - the base of taxation of excise tax contains earlier included excise tax, so it would be better to apply the same order of including and repayment as the order, applied to the VAT. [Text from author]