Finante-Banci
Taxarea inversa, o noua portita pentru evazionisti
Daca legislatia lasa portite, evaziunea infloreste. Afirmatia este un truism, dar autoritatile nu contenesc sa ofere exemple pentru ilustrarea ei. In ordonanta pentru combaterea evaziunii, Ministerul Finantelor permite taxarea inversa pentru produse alimentare.
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In fapt, taxarea inversa inseamna ca o firma nu mai plateste TVA pentru marfa achizitionata si revanduta unui alt comerciant, ci mentioneaza pe factura „taxare inversa”.
In acest fel, toate firmele, evident inregistrate ca platitoare de TVA avand codul aferent, dintr-un astfel de circuit nu mai varsa taxa? la stat.
Cand se ajunge la ultima veriga din lant, adica la persoana neinregistrata ca platitoare de TVA, se colecteaza si se plateste la buget. In speta, este vorba de comerciantul care o incaseaza la randul sau de la clientii persoane fizice, in magazine, scrie Capital.
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