• 2025-03-28

Татварын шинэчлэл хүлээлтэд хүрэх үү?

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Энэ хаврын чуулганаар Засгийн газраас өргөн мэдүүлсэн хуулийн төслүүд хүлээлт үүсгэж буй. Хууль бус хөрөнгө хураан авах хуулийн төсөл, Зөвшөөрлийн тухай хуулийн нэмэлт өөрчлөлт, Эрүүгийн хуулийн нэмэлт өөрчлөлт гээд анхаарлын төвд буй хэд хэдэн хуулийн төслүүдийг хэлэлцэнэ. Эдгээр хуулийн төслүүдээс татварын багц хуулийн шинэчлэл хүлээлт үүсгэж буй.

Хамтарсан Засгийн газар татвар, нийгмийн даатгалын багц хуулийн өөрчлөлтийг иргэн ААН-үүдийн саналд боловсруулж, УИХ-д өргөн барих юм. Ингэхдээ татварын шинэчлэлийн хүрээнд бизнесийн идэвхжилийг 1.6 их наяд төгрөгөөр нэмэгдүүлнэ гэх.

Яаж гэж үү?

Шатлалтай НӨАТ: Бизнес эрхлэхэд ээлтэй, ажлын байр бий болгоход чиглэсэн, тэгш, шударга татварын орчныг бүрдүүлэх, шударгаар бизнес эрхлэгч, сайн татвар төлөгчийг дэмжиж татварын зардлыг бууруулахыг чухалчилжээ. Ялангуяа жижиг, дунд бизнес эрхлэгч, уул уурхайн бус салбарт үйл ажиллагаагаа эхлүүлж буй гарааны бизнес эрхлэгчдийг бизнесийн цар хүрээгээ тэлэхэд нь онцгой ач холбогдолтой НӨАТ-ын шаталсан хэлбэрт шилжүүлнэ.

Татаас өгнө: Татварын шинэчлэлийн үр дүнд иргэн, өрхийн орлогыг хамгаалах, хөдөлмөр эрхлэлтийг дэмжихэд 2.4 их наяд төгрөгийн татварын хөнгөлөлт олгож, бизнесийн идэвхжилийг 1.6 их наяд төгрөгөөр нэмэгдүүлнэ.

Хүлээлт: ААН-үүд татварын шинэчлэлээс НӨАТ-ыг 5% болгож бууруулах, НӨАТ төлөгч болох босгыг ₮400 сая болгож багасгах, татварын бааз суурийг нэмэгдүүлэх, ААНОАТ-ын шаталсан хувь хэмжээг байхгүй болгох, эсвэл босгыг өндөрсгөх гэх мэт. Гэсэн ч татварын шинэчлэлээс хүлээгдэж буй энэ саналыг тусгах эсэх нь тодорхойгүй

Л.Оюун-Эрдэнэ: “Татварын багц хууль, нийгмийн даатгалын шинэчлэлийг хийхдээ эдийн засгийн суурь агуулгаа бодохоос гадна иргэд, аж ахуйн нэгжүүдэд бодитой өгөөж өгдөг байх шаардлагатай. Эдгээр хуулийг тус тусад нь биш зэрэгцүүлж шинэчлэх нь зөв.

Эцэст нь татварын шинэчлэлээс иргэд, бизнес эрхлэгчид эдийн засгийн тогтвортой байдал, хөрөнгө оруулалтын таатай орчин, татварын ачааллын оновчтой хуваарилалтыг хүлээж байна. Гэсэн ч татварын орлого нэмэгдэхийн хэрээр зарим салбарт дарамт өсөж болзошгүй. Тиймээс Засгийн газар нийгмийн болон эдийн засгийн тэнцвэрийг хадгалахад анхаарах шаардлага үүснэ. Гэхдээ эцсийн үр дүн нь шинэчлэлийн хэрэгжилт, хууль тогтоомжийн нарийвчилсан өөрчлөлтөөс шалтгаална.

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