Jednak będzie klauzula przeciwko unikaniu opodatkowania
Wracają przepisy, które mają zniechęcić firmy do optymalizacji podatkowych, czyli zmusić je do płacenia wyższych danin dla fiskusa.

Klauzula przeciwko unikaniu opodatkowania znalazła się w projekcie nowelizacji Ordynacji podatkowej. Próbowała ją wprowadzić poprzednia ekipa, ale Rządowe Centrum Legislacji uznało zmiany za niezgodne z konstytucją, a przy kolejnym podejściu, gdy zbliżały się wybory, sprawa ucichła.
Klauzula sformułowana w dość zawiły sposób ma dotyczyć sytuacji, gdy podatnik tak stosuje obowiązujące przepisy, by zmniejszyć należność dla fiskusa. Mianowicie ustawodawca ostrzega w projekcie ordynacji, że taka czynność 'nie skutkuje osiągnięciem korzyści podatkowej, jeśli sposób działania był sztuczny (unikanie opodatkowania)’. Czy przedsiębiorca działał 'sztucznie’, chcąc oddać skarbówce jak najmniej, będzie według ministerstwa finansów oceniane np. po tym, czy stosowano zawiłe konstrukcje prawne, włączano do akcji podmioty pośredniczące, które nie są potrzebne w danym biznesie. Punktem odniesienia do właściwie opodatkowanej czynności gospodarczej ma być działanie firmy kierującej się 'zgodnymi z prawem celami innymi niż osiągnięcie korzyści podatkowej’.
Póki co na tej podstawie trudno określić z całą pewnością, kiedy firma naruszyłaby nowe przepisy, a kiedy nie. Ale fiskus przyjdzie z pomocą – w razie wątpliwości, czy przedsiębiorcy grożą konsekwencje z tytułu klauzuli unikania opodatkowania, można zwrócić się do organu skarbowego o tzw. opinię zabezpieczającą. Będzie trzeba za nią zapłacić 20 tys. zł.
Konkretem jest natomiast limit korzyści, którymi może zainteresować się kontrola skarbowa – 100 tys. zł rocznie oszczędności na podatkach dzięki 'unikaniu opodatkowania’ (w poprzednim projekcie – 50 tys. zł). Poniżej tego progu klauzula nie działa.
Klauzula ma być wymierzona przede wszystkim w duże przedsiębiorstwa stosujące optymalizacje i zwiększyć wpływy do budżetu, aczkolwiek rzecz jasna będą jej podlegać także mniejsze firmy (o ile w ocenie fiskusa przekroczą wspomniany limit korzyści). Przy poprzednich próbach wprowadzenia klauzuli organizacje przedsiębiorców obawiały się, że to właśnie MSP staną się głównym celem skarbówki, bo od korporacji otoczonych dobrymi prawnikami trudniej będzie cokolwiek wyegzekwować.
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Haczyki w nowelizacji Polskiego Ładu
Sejm zaakceptował obniżkę PIT do 12 proc. i inne zmiany w Polskim Ładzie. Trzeba jednak uważać na szczegóły.
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Polski Ład: nie ma możliwości zmiany na ryczałt lub liniówkę
Nie jest możliwa dowolna zmiana formy opodatkowania przedsiębiorców w związku z nowelizacją Polskiego Ładu.