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The random income tax (The personal range)

الضريبة على الدخل المقطوع في التشريع السوري (النطاق الشخصي)

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 Publication date 2012
  fields Law
and research's language is العربية
 Created by Shamra Editor




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The random income tax Introduced by Law No. (112) of 1958 with several amendments at last the Income Tax Law No.( 24) of 2003 has issued with several amendments also, particularly with regard to this tax . so There are several Legal ramifications must be collected to give a clear and complete study of this tax. In this tax the profits is determined discretionary not based on data provided by the payers Unlike in the tax on real profits; This raises some problems regarding the natural of this tax, which affects the principle of tax equity, or the abundance of tax revenue. The rationale legal existence of this tax is the inability of some payers to prepare Instrument if there profits, or be case of the simplicity of effectiveness so this tax based on estimated earnings by income Observer and Classification Committees But virtually however there are who can keeping these notebooks, or huge profits, they are subject to the estimated profits tax . The importance of this topic regard the lack of studies about this topic, despite its importance so Ill study it in details explaining all of the laws and its Executive guidance to give an integrated study about every point of it.


Artificial intelligence review:
Research summary
تناولت الدراسة الضريبة على الدخل المقطوع في التشريع السوري، والتي تم استحداثها بموجب القانون رقم 112 لعام 1958، وتعرضت للعديد من التعديلات حتى صدور قانون ضريبة الدخل رقم 24 لعام 2003. تركز الدراسة على النطاق الشخصي للضريبة، أي تحديد المكلفين الخاضعين لها. يتم تقدير الأرباح في هذه الضريبة من قبل الإدارة المالية بشكل تقديري وليس بناءً على بيانات يقدمها المكلف، مما يثير بعض الإشكاليات المتعلقة بالعدالة الضريبية. تهدف الدراسة إلى تقديم صورة واضحة عن هذه الضريبة، وتنتقد بعض الجوانب مثل إخضاع بعض الفئات التي يمكنها مسك دفاتر محاسبية لضريبة الدخل المقطوع، مما قد يؤدي إلى تهرب ضريبي وخسارة للخزينة العامة. كما تتناول الدراسة المكلفين بضريبة الدخل المقطوع بوصفها ضريبة القانون العام والمكلفين بنص القانون، وتقدم توصيات لإعادة النظر في تصنيف بعض المكلفين وتحقيق العدالة الضريبية.
Critical review
دراسة نقدية: على الرغم من أهمية الدراسة في تسليط الضوء على الضريبة على الدخل المقطوع في التشريع السوري، إلا أنها تفتقر إلى بعض الجوانب التحليلية العميقة التي قد تساعد في فهم أعمق للمشكلات المتعلقة بهذه الضريبة. كما أن الدراسة تركز بشكل كبير على الجانب القانوني دون تقديم حلول عملية واضحة يمكن تطبيقها لتحسين النظام الضريبي. بالإضافة إلى ذلك، كان من الممكن أن تتضمن الدراسة مقارنة مع أنظمة ضريبية في دول أخرى للاستفادة من تجاربها في هذا المجال. كما أن الدراسة لم تتناول بشكل كافٍ تأثير هذه الضريبة على الاقتصاد السوري بشكل عام وعلى الفئات المختلفة من المكلفين بشكل خاص.
Questions related to the research
  1. ما هي الضريبة على الدخل المقطوع؟

    الضريبة على الدخل المقطوع هي نوع من الضرائب يتم تقديرها من قبل الإدارة المالية بشكل تقديري وليس بناءً على بيانات يقدمها المكلف، وتفرض على الأشخاص الذين يمارسون حرفة أو مهنة صناعية أو تجارية أو غير تجارية ولا يدخلون ضمن فئة مكلفي الأرباح الحقيقية.

  2. ما هي المشكلات التي تثيرها الضريبة على الدخل المقطوع؟

    تثير الضريبة على الدخل المقطوع بعض المشكلات المتعلقة بالعدالة الضريبية، حيث قد يكون التقدير غير دقيق مما يؤدي إلى إجحاف بحق المكلفين أو الإدارة المالية. كما أن إخضاع بعض الفئات التي يمكنها مسك دفاتر محاسبية لهذه الضريبة قد يؤدي إلى تهرب ضريبي وخسارة للخزينة العامة.

  3. ما هي الفئات التي تخضع لضريبة الدخل المقطوع؟

    تخضع لضريبة الدخل المقطوع الفئات التي تمارس حرفة أو مهنة صناعية أو تجارية أو غير تجارية ولا تدخل ضمن فئة مكلفي الأرباح الحقيقية المحددين في المادة الثانية من قانون ضريبة الدخل رقم 24 لعام 2003. كما تشمل بعض الفئات بنص القانون مثل الجامعات والمعاهد والمدارس الخاصة ومكاتب السفريات ومنشآت المباقر والدواجن.

  4. ما هي التوصيات التي قدمتها الدراسة لتحسين النظام الضريبي؟

    قدمت الدراسة عدة توصيات منها إعادة النظر في تصنيف بعض المكلفين تحت فئة مكلفي الدخل المقطوع، والالتزام بمبررات التصنيف لضمان حسن التطبيق، ومعاملة تمييزية لصالح بعض أصحاب المهن الحرة التي لا تعتمد على رأس المال، وأخذ الأعباء التي يتحملها كل مكلف في إطار تحديد الضريبة، وتحجيم قطاع اقتصاد الظل.


References used
د. الياس حداد، د. سامر عاشور، القانون التجاري، منشورات جامعة دمشق، جزء أول ، عام ،2007
د. خالد الخطيب الجشي، المحاسبة الضريبية، جامعة دمشق، 1993 ، ص 148
د. الياس نجمة، مقال بعنوان ( المواطن وثلاثية الضرائب) جريدة الاقتصادية، شباط، 2008
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