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เรื่องแรก หลายท่านคงรับทราบเกี่ยวกับใบกำกับภาษีแบบใหม่ ตามประกาศอธิบดีกรมสรรพากร ฉบับที่ 197 กันแล้ว ความยุ่งยากในการออกใบกำกับภาษีให้กับผู้ซื้อ หรือแม้แต่ตัวผู้ซื้อที่ต้องการใบกำกับภาษีก็คงจะเพิ่มมากขึ้น แต่เดิมเมื่อต้องการจะให้ผู้ขายออกใบกำกับภาษี เพียงแค่แจ้ง ชื่อกิจการ ที่อยู่ เท่านั้น แต่ตอนนี้ต้องมีเลขประจำตัวผู้เสียภาษีติดไปด้วย หากใครลืมจดไป ก็จะออกใบกำกับภาษีไม่ได้ และต้องเสียเวลากลับมาส่งเอกสาร หรือ ต้องโทรศัพท์กลับไปที่บริษัทเพื่อถามเลขประจำตัวผู้เสียภาษีของกิจการ
เพื่อให้การออกใบกำกับภาษีทำได้สะดวกขึ้น สำหรับผู้ซื้อแนะนำให้ทำการ์ด ที่ระบุชื่อกิจการ ที่อยู่ พร้อมเลขประจำตัวผู้เสียภาษี ติดตัวไว้ตลอด สำหรับผู้ขาย เพื่อป้องกันความผิดพลาดในการออกใบกำกับภาษี หรือ ลูกค้าไม่แน่ใจว่าจะต้องให้ข้อมูลอะไรบ้าง ให้ดูจากใบ ภพ.20 เป็นหลัก ซึ่งจะมีรายละเอียดที่ต้องระบุในใบกำกับภาษีได้อย่างครบถ้วนอยู่แล้ว
เรื่องที่ 2 เป็นเรื่องของภาษีเงินได้บุคคลธรรมดา ปี 2557 ที่มีการเปลี่ยนแปลงตารางภาษี จริงๆ แล้วมีการแจ้งจากทางกรมสรรพากร ให้ใช้ตารางใหม่นี้มาตั้งแต่ปลายปี 2555 ใฟ้ตารางภาษีแบบใหม่นี้ คำนวณภาษีเงินได้ฯ ตลอดปี 2556 แต่พึ่งจะประกาศเป็นทางการเมื่อ เดือน พฤศจิกายน 2556 นี้เอง ดังนั้น หากผู้ที่ใช้ตารางเดิมคำนวณภาษีมาตลอดปี 2556 และมีภาษีที่ต้องชำระทุกเดือน ก็น่าจะมีสิทธิได้รับภาษีคืน
เรื่องที่ 3 อัตรานำส่งเงินสมบประกันสังคม ที่จะเปลี่ยนจาก 4% ไปเป็น 5% ตามเดิม (สำนักงานประกันสังคม ได้ปรับลดอัตรานำส่งจาก 5% เหลือ 4% ในปี พ.ศ. 2556 เพื่อบรรเทาภาระของผู้ประกอบการจากผลกระทบการปรับขึ้นค่าแรงขั้นต่ำ 300 บาท) ผลจากการปรับนี้ ก็จะทำให้เจ้าของกิจการมีภาระค่าใช้จ่ายเพิ่มขึ้น ส่วนพนักงานเองก็จะต้องถูกหักเพิ่มขึ้นเช่นกัน
สุดท้าย เป็นเรื่องของอัตราภาษีมูลค่าเพิ่ม ที่จะปรับจาก 7% เป็น 10% ในเดือนตุลาคม 2557 ซึ่งหากมีการปรับจริง สินค้าหลายตัวจะมีการปรับขึ้นอย่างแน่นอน และทำให้ภาระค่าใช้จ่าย เพิ่มสูงขึ้นอีก 3% โดยส่วนตัวผมเองยังรู้สึกว่าไม่ใช่ช่วงเวลาที่เหมาะสมในการปรับอัตราภาษีมูลค่าเพิ่มในช่วงนี้ เพราะเศรษฐกิจยังค่อนข้างผันผวนอยู่
เมื่อเรารับทราบสิ่งที่จะเปลี่ยนแปลงในเร็วๆ นี้ ทางที่ดีที่สุด คือ การเตรียมพร้อมในเรื่องต่างๆ โดยหาวิธีที่จะช่วยให้การดำเนินธุรกิจ ให้มีความคล่องตัว ลดข้อจำกัดต่างๆ เช่น หาวิธีการจัดทำใบกำกับภาษีให้เร็วขึ้น แต่ผิดพลาดน้อยลง โดยใช้โปรแกรมบัญชีเข้ามาช่วยในการจัดการงานเอกสารต่างๆ หรือ เอามาช่วยในการคำนวณภาษีของพนักงานให้ถูกต้อง สิ่งที่ท่านจะได้รับกลับมา คือ “เวลา” และเมื่อมีเวลามากขึ้น เราจะมีความคิดที่จะทำอะไรได้มากขึ้น รอบคอบขึ้น สูญเสียน้อยลง การลงทุนตัดสินใจใดๆ ก็จะคุ้มค่า และ ได้ผลตอบแทนตามที่ตั้งใจไว้
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