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Below, we list some of the proposals set out in the document, and which have to do with direct taxes:
Reduction of the rate of the annuity of the companies
- As for the direct taxes, the CGN proposes to reduce the rate of the rents of the companies. L & # 39; idea is that the unified tariff, established in 2016, goes from 33% to 28%, which should be offset by a larger collection of natural persons and a change in the tax base of companies, net income exemptions accounting profits, taking into account the relevant adjustments that badyze the full fiscal complexity of legal persons.
- Using the previous proposal, and from the CGN's point of view, this would improve equity and higher rates. low and pr would be accommodated . In particular, it would allow the rate to be 6 or 7 percentage points lower than that of current Income + CREE, proposed by the Expert Panel on Equity and Fiscal Competitiveness.
More natural persons must be obliged to pay
- The CGN also proposes to widen the universe of natural persons forced to pay . For the body, it is necessary to gradually tax those who receive more than 2.5 smmlv (currently it is taxed from 4.1 smmlv). In addition, it should be to evaluate the possibility of imposing high pensions, above 6 smmlv, and that today they benefit about 53 thousand people ].
More exemptions and special income tax treatments
- The report states that "only exemptions should be maintained for activities with positive externalities, namely investments in research and development, activities related to environmental protection and entrepreneurship and projects redistributive qualities; for example, the mechanism of Works for Taxes and Zomac ".
Regulating self-restraint income introduced in the 2016 tax reform
- As it was not regulated by the Ministry of Finance, The self-retention system included in the reform coexists with traditional withholding, being necessary to operate a withholding tax system
Saving time
- Establishing a procedure for this to take less time a declaration is definitively, if the corresponding payment increases by a certain percentage in relation to the value paid the previous year .
On legal stability contracts
- It is necessary to clearly define the benefits to which companies that have signed legal stability contracts are subject. You can not change the rules of the game if there are changes in tax laws or new taxes that dilute these benefits.
Two Other Proposals
- For the CGN, it must eliminate the GMF and allow its full deductibility as long as it remains in effect .
- Similarly, establish that VAT on capital goods is fully deductible from sales tax, instead of being deductible from the tax
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