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متخصصون في #برامج_المحاسبة_لجميع_الانشطة_التجارية #ندعم_ضريبة_القيمة_المضافة_VAT #ندعم_الفوترة_الالكترونية_QR #معتمدين_من_هيئة_الزكاة_والدخل_والجمارك_ZATCA خبرة اكثر من 25 عام في متطلبات #السوق_السعودي 🇸🇦 #نساعدك_في_السيطرة_على_نشاطك_التجاري

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الرئيسية / المقالات / الفرق بين vat و tax ما هو ومميزات وعيوب كل منها؟
لـ | 14/03/2022 | المقالات |

الفرق بين vat و tax ما هو ومميزات وعيوب كل منها؟

الفرق بين vat و tax ما هو ومميزات وعيوب كل منها؟

يتساءل بعض الأشخاص عن الفرق بين vat و tax وهو الفرق ما بين ضريبة المبيعات وضريبة القيمة المضافة حيث يوجد بينهما اختلاف كبير من حيث التعريف والعيوب والمميزات.

ما هي ضريبة المبيعات

الفرق بين vat و tax

الفرق بين vat و tax

قبل أن نتعرف على الفرق بين vat و tax علينا أن نتعرف معا عبر سكاي سوفت على معنى ضريبة المبيعات بشكل عام ومن أهم المعلومات عنها هي:

  • واحدة من الضرائب التي يتم فرضها على آخر مستهلكات لأغلب الخدمات والسلع الاستهلاكية.
  • يتم فرض الضريبة على كل السلع والمنتجات التي يتم جلبها من الخارج.
  • كما أن قيمة الضرائب يتم وضعها على السلع الخاصة بالفواتير التي لا يقوم التاجر بسداد ضربات المبيعات الخاصة بها.

الفرق بين ضريبة الدخل والقيمة المضافة

عند البحث عن الفرق بين vat و tax نجد أن هناك العديد من الأشياء المختلفة التي يمكن إيجادها ومن بينها:

  • عادةً لا يتم تحصيل ضريبة المبيعات من بائعي التجزئة في حالة الوصول للبيع النهائي في كل سلسلة التوريد الخاصة بالبيع.
  • يقوم المستهلك بدفع ضريبة المبيعات على مشترياتهم النهائية تقوم الشركة بإصدار شهادة إعادة البيع للبائع.
  • في حالة شراء بعض المستلزمات والحصول على ضريبة المبيعات لا تأخذ السلطات الضريبية حتى في حالة البيع للمستهلك النهائي.
  • يتم تحصيل ضريبة القيمة المضافة من البائعين في أغلب المراحل الخاصة بالسلسلة التوريدات يقوم المورد والموزع والصانع والتاجر بتحصيل قيمة الضريبة المضافة على المبيعات الخاصة بالضريبة.
  • يقوم كلاً من الموردين والمصنعين والتجار والموزعين والمستهلكين بدفع ضريبة القيمة المضافة على المشتريات الخاصة بهم.
  • تقوم الشركة بتتبع ضريبة القيمة المضافة الخاصة من قبل الشركات التي يقومون بدفعها حتى يحصلوا على ائتمان لتلك الضريبة ويحصلون عليها في الإقرار الضريبي الخاص بهم.
  • السلطات الضريبية تتلقى كل الإيرادات من خلال سلسلة يوجد بها كل عملية البيع للمستهلكين.

من الذي يقوم بتحصيل الضريبة وتحويلها؟

عادةً ما يكون البائع هو المسؤول في تحصيل الضريبة الخاصة بالمبيعات وضريبة القيمة المضافة وتقديمها إلى مصلحة الضرائب.

ويوجد العديد من الأشخاص الذين يجب عليهم الاعتراف بالضريبة خاصةً أن بعض المشترين لذلك نجد أن ضريبة المبيعات يقوم البائع بتحديد الضريبة الخاصة بالمبيعات بشكل تفصيلي

أما ضريبة القيمة المضافة فيجب على البائع أن يقوم بتحديد ضريبة القيمة المضافة بشكل مفصل من خلال رقم تسجيل الفواتير الخاص ضريبة القيمة المضافة.

وفي أغلب الحالات تكون الأسعار شاملة للضرائب ويقوم بدفع الضريبة المستهلك في حالة ضريبة المبيعات، أما في حالة ضريبة القيمة المضافة فهي خاصة بكل المشترين.

إقرأ أيضًا: شرح إضافة الباركود في الفاتورة الالكترونية

الفرق بين ضريبة الدخل والقيمة المضافة بشكل تفصيلي

ضريبة الدخل: هي ضريبة يتم وضعها على دخل الشخص وهي خاصة بالأفراد والشركات وعادةً ما تخرج لهيئة شيكات ويوجد ملخص سنوي على كل الفواتير الخاصة بالشخص وهي عبارة عن إقرار ضريبي خاص بكل عام.

ضريبة القيمة المضافة: فهي ضريبة يتم وضعها على استهلاك بعض الأشخاص لمنتجات عديدة ببعض الوسائل المختلفة، ويتم وضعها في كل مرة يتم شراء أو بيع شيء ما وعادةً ما يتم التعاقد مع ضريبة المبيعات في حالة تحصيل بيع التجزئة الخاصة بأحد المنتجات.

تأثير الضريبة على المشروع

يرغب البعض في التعرف على الفرق بين vat و tax ويريدون التعرف على مدى تأثير دفع الضرائب على المشروع الخاص بهم وهي:

  • عادةً عند التحدث عن الضريبة فإنك تحصل على احتمال الضريبة عن طريق قيمة المدخلات الخاصة بالمنتجات.
  • لذلك لا يتم فرض الضريبة إلا على المواد الخام التي تقوم باستخدامها.
  • كما أن الضريبة لا تفرض على المصنع ولا تخص تاجر الجملة.
  • تكون الضريبة على قيمة الخدمات التي يحصل عليها، كما أن بائع التجزئة يتم فرض ضريبة على قيمة وظائف والتسويقية.
  • لكن المستهلك يتحمل عبء الضرائب بشكل كامل، لذا فهي ليست ضريبة مخفيه بل أنها ضريبة مفصله يتم وضعها بشكل دقيق.

عيوب فرض ضريبة المبيعات

هناك بعض العيوب التي يمكن إيجادها في حالة فرض ضريبة المبيعات والتي من بينها:

  • زيادة كبيرة في أسعار المنتجات والسلع والخدمات بشكل كبير.
  • يضم خفض مستوى التسجيل السنوي للصناعة والتاجر الأمر الذي يتسبب في زيادة الأشخاص في قاعدة الضريبة وتوسيعها.
  • تزيد معها نفقات الإنتاج وسعر البيع بالإضافة إلى سعر السلع المستوردة الأمر الذي يتسبب في زيادة مهولة في الأسعار، ولكن يساعدك برنامج الخوارزمي لنقاط البيع POS في تسريع عمليات البيع وخدمة المزيد من العملاء في وقت واحد.

مميزات فرضها

على الرغم من وجود بعض العيوب إلا أننا نجد بعض المميزات في فرض ضريبة المبيعات والتي من بينها:

  • تستطيع من خلالها أن تقوم الدولة بسد الميزانية الخاصة بها بسبب الزيادة الحاصل الضريبي.
  • تقوم بتحقيق العدالة الاجتماعية من خلال فرض الضرائب على المبيعات للسلع الأساسية.
  • تزيد معها فرصة التنافس ما بين الصادرات وذلك لأنه لا يتم فرض ضرائب مبيعات كبيرة عليها.

اقرأ أيضًا: ما هو شكل الفاتورة الضريبية في السعودية

مميزات ضريبة القيمة المضافة

الفرق بين vat و tax

الفرق بين vat و tax

  • الحد من التهرب الضريبي ومنعه بشكل كامل.
  • يتم فرض عقوبات صارمة على المواطنين من خلال خصم جميع المدخلات.
  • تقوم بمعالجة مشكلة تراكم الضرائب وتحقق التوازن بين الدخل وضريبة القيمة المضافة.
  • يحصل المواطن على عدد كبير من الخدمات المختلفة من خلال الصحة والتعليم وغيرها.
  • يكون المجتمع منتظم في فرض الضرائب وخاضع لها بشكل كامل.
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