Татварын шинэчлэлийн хүрээнд ямар өөрчлөлтүүд орох вэ

15202410235a9d097f15c76Татварын шинэчлэл хийж,  ойлгомжтой, хялбар болгоно

Засгийн газраас “Татварын хуулийн шинэчлэл”  хэлэлцүүлгийг орон даяар эхлүүлж байгаагаа мэдээлэв. Татвар бол “өгч л байдаг, авч л байдаг” гэсэн  бидний өнөөгийнх шиг хэнэггүй хандлагаар илэрхийлэгдэх   харилцаа биш. Хэрэв глобал утгаар нь авч үзвэл “Татвар төлөх нь үнэн, Төрсний эцэст үхэх нь үнэн”  гэсэн ертөнцийн хоёрхон үнэний нэгээр нэрлэдэг аж.

Татвар иргэн бүрийн халаасыг тэмтэрч, эсвэл эргээд татвараасаа хэрэглэгч болж байдаг утгаараа  хүн бүрийн эрх ашгийг илэрхийлдэг, бас хөнддөг. Тэгэхээр энэ харилцааг хамгийн зөв зүйтэй оновчтой хэлбэрээр зохицуулж хэрэгжүүлэх нь Үндсэн хуулийн өөрчлөлт шиг  “долоо хэмжиж нэг хайчлах” учиртай асуудал юм. Энэ утгаараа Засгийн газар  Татварын шинэчлэлийн бодлогоо орон даяар хэлэлцүүлэхээр болж эхний удаад Ерөнхий сайд бизнес эрхлэгчидтай уулзлаа.

МАН-ын мөрийн хөтөлбөрт татвар нэмэхгүй гэсэн амлалт бий. АН-ыг эрх барьж байх үед эдийн засаг ингэтлээ доройтсон, ОУВС-ийн хөтөлбөрт хамрагдахаас өөр гарцгүй болтлоо тартагтаа тулсан гэдгийг урьдчилан тооцоогүй үедээ боловсруулсан амлалт байх.  Гэвч сонгуульд ялаад засаглалаа хэрэгжүүлээд эхлэх үед нөхцөл байдал огт өөрөөр эргэж, ОУВС-ийн зөвлөмж  дээр үндэслэн зарим төрлийн татварыг нэмэгдүүлсэн. Харин Ерөнхий сайд У.Хүрэлсүх “Энэ удаагийн татварын хуулийн шинэчлэлээр татвар нэмэхгүй гэдэг амлалтаа биелүүлж, харин ч зарим нэр төрлийн татварыг бууруулж байгаа гэдгийг онцлон хэлье” гэжээ.

Татварын орчин бол улсын эдийн засгийн хөгжлийг тэтгэх ээлтэй орчин  гэдэг утгаараа оновчтой, эерэг, бултах аргагүй, нэг талаасаа иргэд, бизнес эрхлэгчдийн эх оронч сэтгэлгээний илэрхийлэл байх учиртай.

Татварын хуулийн шинэчлэлийн зорилго ч бас энэ хүрээнд хийгдэж байгаа. Татварын шинэчлэл хийх болсон зорилгоо Сангийн сайд Ч.Хүрэлбаатар “Өөрчлөлт оруулж байгаагийн гол зорилго нь бизнесээ дэмжих, ойлгомжгүй, хийдэлтэй, тодорхой бус заалтуудыг цэгцлэх. Ингэхдээ татвартай холбоотой ирсэн бүх маргаануудыг Сангийн яам судалж үзсэн байгаа. ААН-үүдэд хүндрэл учруулдаг татварын заалтуудыг судалж байгаад хуулиндаа өөрчлөлт орууллаа” гэжээ.

 

Татварын хуулинд ямар өөрчлөлтүүд орж байгаа вэ

Сангийн сайдын танилцуулснаар 2018 онд Татварын 3 хуулинд шинэчлэл, Нэмэгдсэн өртгийн албан татварын болон холбогдох 20 гаруй хуулинд өөрчлөлт хийхээр төлөвлөж байгаа ажээ.

Засгийн газрын шинээр боловсруулж танилцуулж буй Татварын багц хуульд ямар өөрчлөлтүүд орж байгааг харцгаая.

Одоо хүчин төгөлдөр үйлчилж буй  Татварын ерөнхий хууль 9 бүлэг 76 зүйлтэй. Харин шинэ хуулийн төсөлд  14 бүлэг 83 зүйлтэй болж нэмэгджээ.

Татварын багц хуулиудад орж буй өөрчлөлтийг хууль тус бүрээр нь илэрхийлбэл:

Нэг.Татварын Ерөнхий хуульд:

-Татварын өр төлөх хугацаа 2 сар байгааг 24 сар болгон сунгана, /Татвараа хуульд заасан цаг хугацаанд нь төлж чадахгүй хүндрэлтэй тулгарсан нөхцөлд тухайн аж ахуйн нэгжийн банкин дахь харилцах дансыг хаах зэрэг албадлагын арга хэмжээг хэрэглэхээс зайлсхийнэ/

-Илүү төлсөн татварыг нэн тэргүүнд буцаан олгоно,

-Татварын албаны өр барагдуулах, хууль ёсны татвар хураах эрхийг нэмгдүүлнэ,

-Эрсдэлтэй өрийг түрүүлж хураана,

-Эрсдэлгүй татвар төлөгчийг хянаж шалгахгүй,

-Залилангийн шинжтэй үйлдэлд татварын хөөн хэлэлцэх хугацаа хамаагүй,

-Жилийн борлуулалт 50 сая төгрөгөөс доош ААН-үүд өөрийн хүсэлтээр жилд 1 удаа тайлагнаж, нийт орлогын 1 хувиар татвар төлөх боломж олгоно. Харин жилийн борлуулалт 3 тэрбум төгрөгөөс дээш бол жилд 4 удаа, доош бол 2 удаа тайлагнадаг болно.

Хоёр. ААНОАТ-ын тухай хуульд:

-Гадагшаа шилжүүлэх орлогоос суутгадаг 20 хувийг 15 хувь болгож бууруулна,

-Гадаадын хөрөнгө оруулагчдын ногдол ашгийн орлогод 20 хувийн татвар суутгадаг байсныг 5 болгоно,

-Банкны зээлээр эх үүсвэрээ бүрдүүлсэн тохиолдолд суутгадаг 10 хувийн татварыг 5 болгоно,

-“X” тайлантай ААН-үүд улиралд 60 мянган төгрөгийн тогтмол татвар төлнө,

-Барилга байгууламжийн элэгдэл, байгуулах хугацааг 40-өөс 25 жил болгон бууруулна. Олон улсын стандартуудад нийцүүлэн үнэ шилжилтийн тайлан гаргадаг болно,

-Татвар ногдох орлогоос хасагдах хүүгийн зардлын шинэ дүрмийг нэвтрүүлнэ,

-Давхар татварын гэрээтэй эсэхээс үл хамааран гадаад улсад төлсөн татварыг хасаж тооцно.

 

Гурав:ХХОАТ-ын тухай хуульд:

Хувь хүний орлогын албан татварт дараахь өөрчлөлтүүдийг оруулахаар төлөвлөж байна.

-Нэг шатлалтай, 10 хувийн татвар төлнө,

-Оршин суугч этгээдийн татвар 20-иос 15 хувь болж буурна. Хүүгийн орлого нь 10 хувь болно,

-Жилийн борлуулалт 50 сая төгрөгөөс бага бол орлогын 1 хувиар татвар төлж, жилд нэг удаа хялбаршуулсан тайлан гаргаж болно,

-Орон сууцны татварын хөнгөлөлтийг 3 сая төгрөгөөс 6 сая төгрөг болгоно. Ипотекийн зээлийн хүү, хөнгөлөлттэй зээлийн хүүгийн төлбөрийн зөрүүтэй тэнцэх татварын хөнгөлөлт үзүүлнэ,

-Илүү төлсөн татварыг буцаан олгодог болно.

 

Дөрөв:Бусад хуулиудад оруулах өөрчлөлт

-Барилга байгууламжийн НӨАТ-ыг 10 жилд хасагдуулна,

-Бусад үндсэн хөрөнгөний НӨАТ-ыг 5 жилд хасагдуулна,

-Зөрчлийн хуулиас хариуцлагын заалтыг авч Татварын ерөнхий хуулиар зохицуулан хууль хоорондын давхардлыг арилгана,

-Татварын улсын байцаагчийн буруугаас татвар төлөгч хохирсон бол төрийн албанд 10 жилийн хугацаанд эргэж ажиллахгүй байх хариуцлага хүлээлгэнэ.

Түүнчлэн Ерөнхий сайд Татварын шинэчлэлтэй холбогдуулан хэлсэн үгэндээ “Жилийн борлуулалтын орлого нь 1.5 тэрбум төгрөгөөс бага жижиг, дунд бизнес эрхлэгч аж ахуйн нэгжийн төсөвт төлсөн орлогын албан татварын 90 хувийг салбар харгалзахгүй буцаан олгохоор хуулийн төсөлд тусгаад байна”  хэмээн онцолсныг дурдая. Түүнэчлэн орон сууц худалдан авахад үзүүлдэг татварын хөнгөлөлтийн хэмжээг 2 дахин нэмэгдүүлэхээр  хуулийн төсөлд тусгаад байгаа ажээ. Эцэст нь хэлэхэд санал болгож буй өөрчлөлтүүд нь төсөл бөгөөд хэлэлцүүлэг эхэлж байгаа гэдгийг сануулъя.

Хэрэв Та Татварын Ерөнхий хуулийн шинэчилсэн найруулгатай танилцахыг хүсч байгаа бол http://mof.gov.mn/discussion/discussion-1 линкээр ороорой. Хуулийн хэлэлцүүлэг өчигдрөөс эхлээд 20 хоногийн хугацаанд явагдана.

 М.Нэргүй


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