Το τελικό σχέδιο για την έκπτωση φόρου και τις πληρωμές με κάρτες (πίνακας)
Όλοι οι μισθωτοί και οι συνταξιούχοι θα έχουν κίνητρο να πραγματοποιούν συναλλαγές με «πλαστικό χρήμα» καθώς όλοι θα μπορούν να τύχουν φορολογικής έκπτωσης εφόσον βέβαια προχωρήσουν στις ηλεκτρονικές πληρωμές. Πώς προκύπτει αυτό;
Η έκπτωση φόρου που προέβλεπε η φορολογική κλίμακα –το ποσό των 2100 ευρώ- ναι μεν θα μειωθεί στα 2000 ευρώ αλλά θα μειώνεται με πολύ μικρότερη «ταχύτητα» σε σχέση με τα σημερινά δεδομένα. Έτσι, ενώ σήμερα, από τις 22.000 ευρώ μειώνεται κατά 100 ευρώ για κάθε 1000 ευρώ εισοδήματος –και στην πραγματικότητα μηδενίζεται στα 42.000 ευρώ- με το νέο σύστημα θα μειώνεται κατά 10 ευρώ ανά 1000 ευρώ εισοδήματος και στην πράξη θα καλύπτει το σύνολο των μισθωτών και των συνταξιούχων καθώς θα μηδενίζεται από τις 219.000 ευρώ και πάνω. Η θέση του να δίδεται αφορολόγητο σε όλους και όχι μόνο στα χαμηλά και μεσαία εισοδήματα, ανήκει στους θεσμούς.
Για να εξασφαλίσουν αυτή τη φορολογική έκπτωση, η οποία με τα νέα δεδομένα δεν θα είναι καθόλου αμελητέα καθώς για τη συντριπτική πλειοψηφία των εργαζομένων και των συνταξιούχων θα ξεπερνάει τα 1500 ευρώ, οι φορολογούμενοι θα πρέπει να κάνουν συναλλαγές με κάρτες. Μάλιστα, το σχετικό νομοσχέδιο θα κατατεθεί μέσα στις επόμενες ημέρες με στόχο να λειτουργήσει πιλοτικά πιθανότατα από τον Ιούνιο. Τα ποσοστά επί του εισοδήματος που θα καλείται να καλύψει κάποιος με ηλεκτρονικές πληρωμές προκειμένου να πάρει την έκπτωση, θα φτάνουν ακόμη και πάνω από το 40% του εισοδήματος ενώ όσο μεγαλύτερο είναι το εισόδημα, τόσο μεγαλύτερο θα είναι και το ποσοστό των δαπανών που θα πρέπει να πληρωθούν ηλεκτρονικά.
Ποιο θα είναι όμως το ποσό του φόρου που θα προκύψει μετά τον νέο τρόπο υπολογισμού της φορολογικής έκπτωσης αλλά και τη θέσπιση της καινούργιας κλίμακας τόσο για την εισφορά αλληλεγγύης όσο και για τον φόρο εισοδήματος;
Ο φορολογικός λογαριασμός του 2016
Ο φορολογικός λογαριασμός του 2016
Συντελεστής φόρου 2016 | Φόρος 2016 | Συντελεστής φόρου 2015 | Φόρος 2015' | Διαφορά | |
6000 | 0,00% | - | 0,00% | - | - |
7000 | 0,00% | - | 0,00% | - | - |
8000 | 0,00% | - | 0,00% | - | - |
9000 | 0,00% | - | 0,00% | - | - |
10000 | 2,00% | 200 | 1,00% | 100 | 100 |
11000 | 3,82% | 420 | 2,91% | 320 | 100 |
12000 | 5,33% | 640 | 4,50% | 540 | 100 |
13000 | 6,78% | 882 | 6,55% | 851 | 31 |
14000 | 8,03% | 1.124 | 7,70% | 1.078 | 46 |
15000 | 9,11% | 1.366 | 8,70% | 1.305 | 61 |
16000 | 10,05% | 1.608 | 9,58% | 1.532 | 76 |
17000 | 10,88% | 1.850 | 10,35% | 1.759 | 91 |
18000 | 11,62% | 2.092 | 11,03% | 1.986 | 106 |
19000 | 12,28% | 2.334 | 11,65% | 2.213 | 121 |
20000 | 12,88% | 2.576 | 12,20% | 2.440 | 136 |
21000 | 13,93% | 2.926 | 13,40% | 2.814 | 112 |
22000 | 14,89% | 3.276 | 14,31% | 3.148 | 128 |
23000 | 15,77% | 3.626 | 15,14% | 3.482 | 144 |
24000 | 16,57% | 3.976 | 15,90% | 3.816 | 160 |
25000 | 17,30% | 4.326 | 16,60% | 4.150 | 176 |
26000 | 17,98% | 4.676 | 17,63% | 4.584 | 92 |
27000 | 18,61% | 5.026 | 18,59% | 5.018 | 8 |
28000 | 19,20% | 5.376 | 19,47% | 5.452 | - 76 |
29000 | 19,74% | 5.726 | 20,30% | 5.886 | - 160 |
30000 | 20,25% | 6.076 | 21,07% | 6.320 | - 244 |
31000 | 21,04% | 6.521 | 22,39% | 6.940 | - 419 |
32000 | 21,77% | 6.966 | 23,06% | 7.380 | - 414 |
33000 | 22,46% | 7.411 | 23,70% | 7.820 | - 409 |
34000 | 23,11% | 7.856 | 24,29% | 8.260 | - 404 |
35000 | 23,72% | 8.301 | 24,86% | 8.700 | - 399 |
36000 | 24,29% | 8.746 | 25,39% | 9.140 | - 394 |
37000 | 24,84% | 9.191 | 25,89% | 9.580 | - 389 |
38000 | 25,36% | 9.636 | 26,37% | 10.020 | - 384 |
39000 | 25,85% | 10.081 | 26,82% | 10.460 | - 379 |
40000 | 26,32% | 10.526 | 27,25% | 10.900 | - 374 |
41000 | 26,98% | 11.061 | 27,66% | 11.340 | - 279 |
42000 | 27,61% | 11.596 | 28,05% | 11.780 | - 184 |
43000 | 28,21% | 12.131 | 28,42% | 12.220 | - 89 |
44000 | 28,79% | 12.666 | 28,77% | 12.660 | 6 |
45000 | 29,34% | 13.201 | 29,11% | 13.100 | 101 |
46000 | 29,86% | 13.736 | 29,43% | 13.540 | 196 |
47000 | 30,36% | 14.271 | 29,74% | 13.980 | 291 |
48000 | 30,85% | 14.806 | 30,04% | 14.420 | 386 |
49000 | 31,31% | 15.341 | 30,33% | 14.860 | 481 |
50000 | 31,75% | 15.876 | 30,60% | 15.300 | 576 |
51000 | 32,18% | 16.411 | 32,86% | 16.760 | - 349 |
52000 | 32,59% | 16.946 | 33,12% | 17.220 | - 274 |
53000 | 32,98% | 17.481 | 33,36% | 17.680 | - 199 |
54000 | 33,36% | 18.016 | 33,59% | 18.140 | - 124 |
55000 | 33,73% | 18.551 | 33,82% | 18.600 | - 49 |
56000 | 34,08% | 19.086 | 34,04% | 19.060 | 26 |
57000 | 34,42% | 19.621 | 34,25% | 19.520 | 101 |
58000 | 34,75% | 20.156 | 34,45% | 19.980 | 176 |
59000 | 35,07% | 20.691 | 34,64% | 20.440 | 251 |
60000 | 35,38% | 21.226 | 34,83% | 20.900 | 326 |
61000 | 35,67% | 21.761 | 35,02% | 21.360 | 401 |
62000 | 35,96% | 22.296 | 35,19% | 21.820 | 476 |
63000 | 36,24% | 22.831 | 35,37% | 22.280 | 551 |
64000 | 36,51% | 23.366 | 35,53% | 22.740 | 626 |
65000 | 36,77% | 23.901 | 35,69% | 23.200 | 701 |
66000 | 37,05% | 24.451 | 35,85% | 23.660 | 791 |
67000 | 37,31% | 25.001 | 36,00% | 24.120 | 881 |
68000 | 37,58% | 25.551 | 36,15% | 24.580 | 971 |
69000 | 37,83% | 26.101 | 36,29% | 25.040 | 1.061 |
70000 | 38,07% | 26.651 | 36,43% | 25.500 | 1.151 |
71000 | 38,31% | 27.201 | 36,56% | 25.960 | 1.241 |
72000 | 38,54% | 27.751 | 36,69% | 26.420 | 1.331 |
73000 | 38,77% | 28.301 | 36,82% | 26.880 | 1.421 |
74000 | 38,99% | 28.851 | 36,95% | 27.340 | 1.511 |
75000 | 39,20% | 29.401 | 37,07% | 27.800 | 1.601 |
76000 | 39,41% | 29.951 | 37,18% | 28.260 | 1.691 |
77000 | 39,61% | 30.501 | 37,30% | 28.720 | 1.781 |
78000 | 39,81% | 31.051 | 37,41% | 29.180 | 1.871 |
79000 | 40,00% | 31.601 | 37,52% | 29.640 | 1.961 |
80000 | 40,19% | 32.151 | 37,63% | 30.100 | 2.051 |
81000 | 40,37% | 32.701 | 37,73% | 30.560 | 2.141 |
82000 | 40,55% | 33.251 | 37,83% | 31.020 | 2.231 |
83000 | 40,72% | 33.801 | 37,93% | 31.480 | 2.321 |
84000 | 40,89% | 34.351 | 38,02% | 31.940 | 2.411 |
85000 | 41,06% | 34.901 | 38,12% | 32.400 | 2.501 |
86000 | 41,22% | 35.451 | 38,21% | 32.860 | 2.591 |
87000 | 41,38% | 36.001 | 38,30% | 33.320 | 2.681 |
88000 | 41,54% | 36.551 | 38,39% | 33.780 | 2.771 |
89000 | 41,69% | 37.101 | 38,47% | 34.240 | 2.861 |
90000 | 41,83% | 37.651 | 38,56% | 34.700 | 2.951 |
91000 | 41,98% | 38.201 | 38,64% | 35.160 | 3.041 |
92000 | 42,12% | 38.751 | 38,72% | 35.620 | 3.131 |
93000 | 42,26% | 39.301 | 38,80% | 36.080 | 3.221 |
94000 | 42,39% | 39.851 | 38,87% | 36.540 | 3.311 |
95000 | 42,53% | 40.401 | 38,95% | 37.000 | 3.401 |
96000 | 42,66% | 40.951 | 39,02% | 37.460 | 3.491 |
97000 | 42,78% | 41.501 | 39,09% | 37.920 | 3.581 |
98000 | 42,91% | 42.051 | 39,16% | 38.380 | 3.671 |
99000 | 43,03% | 42.601 | 39,23% | 38.840 | 3.761 |
100000 | 43,15% | 43.151 | 39,30% | 39.300 | 3.851 |
101000 | 43,27% | 43.701 | 41,37% | 41.780 | 1.921 |
102000 | 43,38% | 44.251 | 41,43% | 42.260 | 1.991 |
103000 | 43,50% | 44.801 | 41,50% | 42.740 | 2.061 |
104000 | 43,61% | 45.351 | 41,56% | 43.220 | 2.131 |
105000 | 43,72% | 45.901 | 41,62% | 43.700 | 2.201 |
106000 | 43,82% | 46.451 | 41,68% | 44.180 | 2.271 |
107000 | 43,93% | 47.001 | 41,74% | 44.660 | 2.341 |
108000 | 44,03% | 47.551 | 41,80% | 45.140 | 2.411 |
109000 | 44,13% | 48.101 | 41,85% | 45.620 | 2.481 |
110000 | 44,23% | 48.651 | 41,91% | 46.100 | 2.551 |
111000 | 44,33% | 49.201 | 41,96% | 46.580 | 2.621 |
112000 | 44,42% | 49.751 | 42,02% | 47.060 | 2.691 |
113000 | 44,51% | 50.301 | 42,07% | 47.540 | 2.761 |
114000 | 44,61% | 50.851 | 42,12% | 48.020 | 2.831 |
115000 | 44,70% | 51.401 | 42,17% | 48.500 | 2.901 |
116000 | 44,79% | 51.951 | 42,22% | 48.980 | 2.971 |
117000 | 44,87% | 52.501 | 42,27% | 49.460 | 3.041 |
118000 | 44,96% | 53.051 | 42,32% | 49.940 | 3.111 |
119000 | 45,04% | 53.601 | 42,37% | 50.420 | 3.181 |
120000 | 45,13% | 54.151 | 42,42% | 50.900 | 3.251 |
121000 | 45,21% | 54.701 | 42,46% | 51.380 | 3.321 |
122000 | 45,29% | 55.251 | 42,51% | 51.860 | 3.391 |
123000 | 45,37% | 55.801 | 42,55% | 52.340 | 3.461 |
124000 | 45,44% | 56.351 | 42,60% | 52.820 | 3.531 |
125000 | 45,52% | 56.901 | 42,64% | 53.300 | 3.601 |
126000 | 45,60% | 57.451 | 42,68% | 53.780 | 3.671 |
127000 | 45,67% | 58.001 | 42,72% | 54.260 | 3.741 |
128000 | 45,74% | 58.551 | 42,77% | 54.740 | 3.811 |
129000 | 45,81% | 59.101 | 42,81% | 55.220 | 3.881 |
130000 | 45,89% | 59.651 | 42,85% | 55.700 | 3.951 |
131000 | 45,95% | 60.201 | 42,89% | 56.180 | 4.021 |
132000 | 46,02% | 60.751 | 42,92% | 56.660 | 4.091 |
133000 | 46,09% | 61.301 | 42,96% | 57.140 | 4.161 |
134000 | 46,16% | 61.851 | 43,00% | 57.620 | 4.231 |
135000 | 46,22% | 62.401 | 43,04% | 58.100 | 4.301 |
136000 | 46,29% | 62.951 | 43,07% | 58.580 | 4.371 |
137000 | 46,35% | 63.501 | 43,11% | 59.060 | 4.441 |
138000 | 46,41% | 64.051 | 43,14% | 59.540 | 4.511 |
139000 | 46,48% | 64.601 | 43,18% | 60.020 | 4.581 |
140000 | 46,54% | 65.151 | 43,21% | 60.500 | 4.651 |
141000 | 46,60% | 65.701 | 43,25% | 60.980 | 4.721 |
142000 | 46,66% | 66.251 | 43,28% | 61.460 | 4.791 |
143000 | 46,71% | 66.801 | 43,31% | 61.940 | 4.861 |
144000 | 46,77% | 67.351 | 43,35% | 62.420 | 4.931 |
145000 | 46,83% | 67.901 | 43,38% | 62.900 | 5.001 |
146000 | 46,88% | 68.451 | 43,41% | 63.380 | 5.071 |
147000 | 46,94% | 69.001 | 43,44% | 63.860 | 5.141 |
148000 | 46,99% | 69.551 | 43,47% | 64.340 | 5.211 |
149000 | 47,05% | 70.101 | 43,50% | 64.820 | 5.281 |
150000 | 47,10% | 70.651 | 43,53% | 65.300 | 5.351 |
151000 | 47,15% | 71.201 | 43,56% | 65.780 | 5.421 |
152000 | 47,20% | 71.751 | 43,59% | 66.260 | 5.491 |
153000 | 47,26% | 72.301 | 43,62% | 66.740 | 5.561 |
154000 | 47,31% | 72.851 | 43,65% | 67.220 | 5.631 |
155000 | 47,36% | 73.401 | 43,68% | 67.700 | 5.701 |
156000 | 47,40% | 73.951 | 43,71% | 68.180 | 5.771 |
157000 | 47,45% | 74.501 | 43,73% | 68.660 | 5.841 |
158000 | 47,50% | 75.051 | 43,76% | 69.140 | 5.911 |
159000 | 47,55% | 75.601 | 43,79% | 69.620 | 5.981 |
160000 | 47,59% | 76.151 | 43,81% | 70.100 | 6.051 |
161000 | 47,64% | 76.701 | 43,84% | 70.580 | 6.121 |
162000 | 47,69% | 77.251 | 43,86% | 71.060 | 6.191 |
163000 | 47,73% | 77.801 | 43,89% | 71.540 | 6.261 |
164000 | 47,78% | 78.351 | 43,91% | 72.020 | 6.331 |
165000 | 47,82% | 78.901 | 43,94% | 72.500 | 6.401 |
166000 | 47,86% | 79.451 | 43,96% | 72.980 | 6.471 |
167000 | 47,90% | 80.001 | 43,99% | 73.460 | 6.541 |
168000 | 47,95% | 80.551 | 44,01% | 73.940 | 6.611 |
169000 | 47,99% | 81.101 | 44,04% | 74.420 | 6.681 |
170000 | 48,03% | 81.651 | 44,06% | 74.900 | 6.751 |
171000 | 48,07% | 82.201 | 44,08% | 75.380 | 6.821 |
172000 | 48,11% | 82.751 | 44,10% | 75.860 | 6.891 |
173000 | 48,15% | 83.301 | 44,13% | 76.340 | 6.961 |
174000 | 48,19% | 83.851 | 44,15% | 76.820 | 7.031 |
175000 | 48,23% | 84.401 | 44,17% | 77.300 | 7.101 |
176000 | 48,27% | 84.951 | 44,19% | 77.780 | 7.171 |
177000 | 48,31% | 85.501 | 44,21% | 78.260 | 7.241 |
178000 | 48,34% | 86.051 | 44,24% | 78.740 | 7.311 |
179000 | 48,38% | 86.601 | 44,26% | 79.220 | 7.381 |
180000 | 48,42% | 87.151 | 44,28% | 79.700 | 7.451 |
181000 | 48,45% | 87.701 | 44,30% | 80.180 | 7.521 |
182000 | 48,49% | 88.251 | 44,32% | 80.660 | 7.591 |
183000 | 48,53% | 88.801 | 44,34% | 81.140 | 7.661 |
184000 | 48,56% | 89.351 | 44,36% | 81.620 | 7.731 |
185000 | 48,60% | 89.901 | 44,38% | 82.100 | 7.801 |
186000 | 48,63% | 90.451 | 44,40% | 82.580 | 7.871 |
187000 | 48,66% | 91.001 | 44,42% | 83.060 | 7.941 |
188000 | 48,70% | 91.551 | 44,44% | 83.540 | 8.011 |
189000 | 48,73% | 92.101 | 44,46% | 84.020 | 8.081 |
190000 | 48,76% | 92.651 | 44,47% | 84.500 | 8.151 |
191000 | 48,80% | 93.201 | 44,49% | 84.980 | 8.221 |
192000 | 48,83% | 93.751 | 44,51% | 85.460 | 8.291 |
193000 | 48,86% | 94.301 | 44,53% | 85.940 | 8.361 |
194000 | 48,89% | 94.851 | 44,55% | 86.420 | 8.431 |
195000 | 48,92% | 95.401 | 44,56% | 86.900 | 8.501 |
196000 | 48,95% | 95.951 | 44,58% | 87.380 | 8.571 |
197000 | 48,99% | 96.501 | 44,60% | 87.860 | 8.641 |
198000 | 49,02% | 97.051 | 44,62% | 88.340 | 8.711 |
199000 | 49,05% | 97.601 | 44,63% | 88.820 | 8.781 |
200000 | 49,08% | 98.151 | 44,65% | 89.300 | 8.851 |
201000 | 49,10% | 98.701 | 44,67% | 89.780 | 8.921 |
202000 | 49,13% | 99.251 | 44,68% | 90.260 | 8.991 |
203000 | 49,16% | 99.801 | 44,70% | 90.740 | 9.061 |
204000 | 49,19% | 100.351 | 44,72% | 91.220 | 9.131 |
205000 | 49,22% | 100.901 | 44,73% | 91.700 | 9.201 |
206000 | 49,25% | 101.451 | 44,75% | 92.180 | 9.271 |
207000 | 49,28% | 102.001 | 44,76% | 92.660 | 9.341 |
208000 | 49,30% | 102.551 | 44,78% | 93.140 | 9.411 |
209000 | 49,33% | 103.101 | 44,79% | 93.620 | 9.481 |
210000 | 49,36% | 103.651 | 44,81% | 94.100 | 9.551 |
211000 | 49,38% | 104.201 | 44,82% | 94.580 | 9.621 |
212000 | 49,41% | 104.751 | 44,84% | 95.060 | 9.691 |
213000 | 49,44% | 105.301 | 44,85% | 95.540 | 9.761 |
214000 | 49,46% | 105.851 | 44,87% | 96.020 | 9.831 |
215000 | 49,49% | 106.401 | 44,88% | 96.500 | 9.901 |
216000 | 49,51% | 106.951 | 44,90% | 96.980 | 9.971 |
217000 | 49,54% | 107.501 | 44,91% | 97.460 | 10.041 |
218000 | 49,56% | 108.051 | 44,93% | 97.940 | 10.111 |
219000 | 49,59% | 108.601 | 44,94% | 98.420 | 10.181 |
220000 | 49,61% | 109.151 | 44,95% | 98.900 | 10.251 |
221000 | 49,64% | 109.701 | 44,97% | 99.380 | 10.321 |
222000 | 49,66% | 110.251 | 44,98% | 99.860 | 10.391 |
223000 | 49,69% | 110.801 | 45,00% | 100.340 | 10.461 |
224000 | 49,71% | 111.351 | 45,01% | 100.820 | 10.531 |
225000 | 49,73% | 111.901 | 45,02% | 101.300 | 10.601 |
226000 | 49,76% | 112.451 | 45,04% | 101.780 | 10.671 |
227000 | 49,78% | 113.001 | 45,05% | 102.260 | 10.741 |
228000 | 49,80% | 113.551 | 45,06% | 102.740 | 10.811 |
229000 | 49,83% | 114.101 | 45,07% | 103.220 | 10.881 |
230000 | 49,85% | 114.651 | 45,09% | 103.700 | 10.951 |
231000 | 49,87% | 115.201 | 45,10% | 104.180 | 11.021 |
232000 | 49,89% | 115.751 | 45,11% | 104.660 | 11.091 |
233000 | 49,91% | 116.301 | 45,12% | 105.140 | 11.161 |
234000 | 49,94% | 116.851 | 45,14% | 105.620 | 11.231 |
235000 | 49,96% | 117.401 | 45,15% | 106.100 | 11.301 |
236000 | 49,98% | 117.951 | 45,16% | 106.580 | 11.371 |
237000 | 50,00% | 118.501 | 45,17% | 107.060 | 11.441 |
238000 | 50,02% | 119.051 | 45,18% | 107.540 | 11.511 |
239000 | 50,04% | 119.601 | 45,20% | 108.020 | 11.581 |
240000 | 50,06% | 120.151 | 45,21% | 108.500 | 11.651 |
241000 | 50,08% | 120.701 | 45,22% | 108.980 | 11.721 |
242000 | 50,10% | 121.251 | 45,23% | 109.460 | 11.791 |
243000 | 50,12% | 121.801 | 45,24% | 109.940 | 11.861 |
244000 | 50,14% | 122.351 | 45,25% | 110.420 | 11.931 |
245000 | 50,16% | 122.901 | 45,27% | 110.900 | 12.001 |
246000 | 50,18% | 123.451 | 45,28% | 111.380 | 12.071 |
247000 | 50,20% | 124.001 | 45,29% | 111.860 | 12.141 |
248000 | 50,22% | 124.551 | 45,30% | 112.340 | 12.211 |
249000 | 50,24% | 125.101 | 45,31% | 112.820 | 12.281 |
250000 | 50,26% | 125.651 | 45,32% | 113.300 | 12.351 |
Δεν υπάρχουν σχόλια:
Δημοσίευση σχολίου