Impozitarea progresivă sau cotă unică? Cine pierde, cine câștigă

Preşedintele PSD, Marcel Ciolacu, a anuntat luni seara, că viitorul guvern PSD-PNL va desfiinţa cota unică de impozitare în 2022 şi va introduce impozitarea progresivă. În replică, Gabriel Biriş, fost secretar de stat în Ministerul Finanţelor, susţine că menţinerea cotei unice este cea mai bună soluţie.

„Au mai rămas patru state europene cu cota unică. Categoric ca la anul va trebui luată o decizie privind cota unică. Au mai rămas România, Bulgaria, Estonia, care are o populatţe cat Bucurestiul, şi Bulgaria. Trebuie să luăm măsuri imediat, categoric sunt pentru impozitarea progresivă, pentru impozitarea marilor averi”, a anuntat Ciolacu la un post TV.

În replică, Gabriel Biriş, fost secretar de stat în Ministerul Finanţelor, susţine că menţinerea cotei unice este cea mai bună soluţie. 

„Să ne aducem însă aminte câteva chestiuni”

1. Am avut cote progresive (18% – 40%) până în 2004, iar cotele astea (uriaşe) aducea la buget 2,6% PIB.  Cotele progresive uriaşe erau însă plătite doar pentru veniturile din muncă (salarii, PFA/PFI), pentru că marile câştiguri erau impozitate cu 5% (dividende), 1% (câştigurile de capital, pe bursa sau din vânzarea companiilor nelistate), sau chiar 0% (speculaţiile imobiliare). 

2. Din 2005 până în 2017 am avut cota unică de 16%, care a adus un aport bugetar de 3,6 – 3,8% PIB, adică o creştere de 40% faţă de cotele progresive.   

3. Din 2018, cota unică a fost redusă de PSD la 10% (în compensaţie faţă de creşterea CAS la salarii) şi, mai apoi tot PSD a scutit de impozit aproape 500.000 angajaţi din domeniul construcţiilor, producţiei de materiale de construcţii. Evident, veniturile la buget au scăzut abrupt, până la 2,1% PIB.  

Acum, dl Ciolacu, preşedintele PSD ne anunţă că pune în discuţie revenirea la cote progresive… Pe toate veniturile? Inclusiv pe dividende, câştiguri de capital sau chiar şi pentru drepturi de autor (presa)??? Sau doar pentru angajaţi???
Să fi uitat dl Ciolacu că faultarea, în 2003, a introducerii cotei unice de 22% susţinută de probabil cel mai bun ministru de finanţe de după revoluţie, dl Mihai Tănăsescu (PSD) l-a ajutat decisiv pe Băsescu să îl bată pe Năstase la alegerile din 2004? Sigur a uitat…   Nu că ar mai conta ce zic, dar soluţia nu e asta.

Revenirea la cota de 16% + reducerea CAS la 21% + reducerea CASS la 9% + plafonarea bazei de calcul a CAS, CASS pe suma veniturilor, la maxim 3 salarii medii pe economie + eliminarea tuturor scutirilor/excepţiilor  + deducerea degresivă aplicată şi la CAS, CASS pentru a scădea sarcina fiscală pentru cei cu venituri mici ar asigura nu numai un echilibru bugetar mult mai bun, stabilitate şi predictibilitate, dar şi un cadru fiscal moral, fără „speciali”.

Ar stimula munca (eficientă) şi ar asigura un cadru de dezvoltare a pieţei muncii şi antreprenoriatului sustenabil, mulţi ani de zile de acum încolo, dar şi o simplificare masivă a administrării fiscale…”

 

Foto/Profimedia

Sursa: Realitatea Financiara

Articolul precedentInflația a explodat! Creștere de peste 1,5% într-o singură lună
Articolul următorBurse și sprijin profesional pentru minim 1.800 de doctoranzi și cercetători post-doctorat

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