ยึดเกณฑ์รถคันแรก เว้นภาษีช่วยรถน้ำท่วม
ครม.ไฟเขียวช่วยรถน้ำท่วมหลักเกณฑ์เดียวกับรถคันแรก ยกเว้นภาษีเงินได้บุคคลธรรมดา เงินได้ที่ได้รับจากการซื้อรถใหม่ทดแทนรถยนต์ที่ถูกน้ำท่วมปี54
ร.ท.(หญิง) สุณิสา เลิศภควัต รองโฆษกประจำสำนักนายกรัฐมนตรี แถลงผลการประชุมคณะรัฐมนตรี(ครม.)ว่า ครม.มีมติอนุมัติหลักการร่างกฎกระทรวง ฉบับที่ .. (พ.ศ. ....) ออกตามความในประมวลรัษฎากร ว่าด้วยการยกเว้นรัษฎากร (การยกเว้นภาษีเงินได้บุคคลธรรมดา กรณีเงินได้ที่ได้รับจากการซื้อรถยนต์ใหม่ เพื่อทดแทนรถยนต์ที่ถูกน้ำท่วมของผู้ประสบภัยน้ำท่วม) ตามที่กระทรวงการคลังเสนอและให้ส่งสำนักงานคณะกรรมการกฤษฎีกาตรวจพิจารณา แล้วดำเนินการต่อไปได้ ซึ่งครม.เห็นชอบตามความเห็นของสำนักงานคณะกรรมการพัฒนาการเศรษฐกิจและสังคมแห่งชาติโดยมอบหมายให้กระทรวงการคลังพิจารณาดำเนินการต่อไป
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ข้อเท็จจริงกระทรวงการคลัง เสนอว่า ตามที่รัฐบาลมีนโยบายในการช่วยเหลือผู้ประสบภัยรถยนต์น้ำท่วม โดยกำหนดให้มีมาตรการรถยนต์ใหม่ เพื่อทดแทนรถยนต์ที่ถูกน้ำท่วมขึ้นด้วยวิธีการให้เงินช่วยเหลือแก่ผู้ประสบภัยรถยนต์น้ำท่วมเป็นจำนวนเท่ากับภาษีสรรพสามิตของรถยนต์ที่ซื้อตามมติคณะรัฐมนตรี วันที่ 4 มกราคม 2555 ดังนั้น เพื่อบรรเทาภาระของผู้ประสบภัยน้ำท่วม ซึ่งเป็นผู้ครอบครองรถยนต์ที่ได้รับความเสียหายจากเหตุอุทกภัยและเพื่อให้สอดคล้องกับมาตรการภาษีสำหรับการซื้อรถยนต์คันแรก
กระทรวงการคลังกำหนดให้เงินได้ที่ได้รับจากรัฐ อันเนื่องมาจากการได้มาซึ่งรถยนต์ใหม่ เพื่อทดแทนรถยนต์ที่ถูกน้ำท่วมของผู้มีเงินได้เป็นจำนวนเท่ากับภาษีสรรพสามิตของรถยนต์คันดังกล่าว แต่ไม่เกิน 100,000 บาท เป็นเงินได้พึงประเมินที่ได้รับยกเว้นไม่ต้องรวมคำนวณเพื่อเสียภาษีเงินได้บุคคลธรรมดา
สาระสำคัญของร่างกฎกระทรวง 1. กำหนดให้เงินได้ที่ได้รับจากรัฐ อันเนื่องมาจากการซื้อรถยนต์ใหม่ เพื่อทดแทนรถยนต์ที่ถูกน้ำท่วมเสียหายของผู้ประสบภัยน้ำท่วม ตามมาตรการช่วยเหลือผู้ประสบภัยรถยนต์น้ำท่วมตามมติคณะรัฐมนตรีเมื่อวันที่ 4 มกราคม 2555 เป็นจำนวนเท่ากับภาษีสรรพสามิตของรถยนต์ที่ซื้อแต่ไม่เกิน 100,000 บาท เป็นเงินได้พึงประเมินที่ได้รับยกเว้นไม่ต้องรวมคำนวณเพื่อเสียภาษีเงินได้บุคคลธรรมดา 2. การยกเว้นภาษีเงินได้ข้างต้น ให้เป็นการยกเว้นสำหรับเงินได้พึงประเมินที่ได้รับตั้งแต่วันที่ 1ม.ค. 2556 เป็นต้นไป
โครงการรถยนต์คันแรกมีผู้ขอใช้สิทธิคืนภาษีสรรพสามิต 1.2 ล้านคัน คิดเป็นวงเงินเกือบแสนล้านบาท อย่างไรก็ตามมีการทิ้งใบจองเป็นจำนวนมากตั้งแต่ช่วงต้นปีที่ผ่านมา
ที่มา : กรุงเทพธุรกิจ
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