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گروه حسابداری و حسابرسی حساب پردازان برتر - مالیات در قبوض برق چگونه محاسبه می‌شود؟
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مالیات در قبوض برق چگونه محاسبه می‌شود؟


بهای برق مصرفی مشتریان ماخذ محاسبه مالیات و عوارض براساس قانون است و عدم شمول مالیات و عوارض بربهای مذکور از مشتریان اخذ می‌شود.


به گزارش خبرنگار گروه اقتصاد خبرگزاری میزان،نحوه محاسبه مالیات در قبوض شهری یکی از موضوعات مهم محسوب می‌شود که بررسی آن به شرح زیر است:
به عنوان مثال برای قبض برق ۹۵۸ هزار تومانی مبلغ مصرف ۷۲۰هزار تومان و مابه التفاوت از اعمال پیک فصل عوارض برق و آبونمان قید شده است.
حال جای سوال دارد چرا مالیات بر ارزش افزوده در قبوض برق بر ضمه مشتری است؟ و در واقع شرکت توزیع برق دارد برای مبالغ مربوط به عوارض برق، پیک فصل و آبونمان مالیات بر ارزش افزوده اخذ می‌کند؟
به موجب ماده (۱) قانون مالیات بر ارزش افزوده، عرضه کالا‌ها و ارائه خدمات در ایران (به استثنای موارد معاف مصرح در ماده (۱۲) و همچنین واردات آن‌ها مشمول مالیات و عوارض می‌باشد. در این راستا هیچگونه معافیتی برای برق پیش بینی نشده است.
همچنین به موجب مفاد ماده (۱۴) قانون فوق مأخذ محاسبه مالیات و عوارض موضوع این قانون جمع بهای کالا یا خدمت مندرج در صورتحساب یا صورت وضعیت (حسب مورد) با رعایت الزامات تبصره ذیل این ماده خواهد بود.
 بنابراین مؤدیان مشمول و ثبت نام شده این نظام مکلفند مالیات و عوارض متعلقه را نسبت به مبلغ ناخالص مندرج در صورتحساب یا صورت وضعیت (حسب مورد) محاسبه و از طرف دیگر معامله وصول و وفق ترتیبات مقرر در ماده (۲۱) در وجه سازمان امور مالیاتی کشور تادیه نمایند.
بر این اساس بهای برق مصرفی مشتریان ماخذ محاسبه مالیات و عوارض براساس قانون است و عدم شمول مالیات و عوارض بربهای مذکور از مشتریان اخذ می‌شود.

شایان ذکر است در مواردی که وجوه دریافتی، جزء‌ بهای برق یا خدمت ارائه شده تلقی نگردد (عرضه کالا و یا ارایه خدمت نباشد)، به عنوان مأخذ محاسبه مالیات و عوارض ارزش افزوده نیز محسوب نخواهد شد.
گفتنی است، سایر مبالغ مندرج در قبوض از قبیل آبونمان و جریمه مازاد بر الگوی مصرف که ماهیت آن نرخ بهای برق مصرفی می‌باشد، مشمول مالیات و عوارض موضوع قانون مالیات بر ارزش افزوده است.



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