ข้อควรรู้เรื่องภาษี ที่ผู้จัดทะเบียน วิสาหกิจชุมชน ควรรู้

วิสาหกิจชุมชน

ข้อควรรู้เรื่องภาษี ที่ผู้จัดทะเบียน วิสาหกิจชุมชน ควรรู้

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ปัจจุบันนอกจากการดำเนินธุรกิจเพื่อตนเองแล้ว ยังมีการทำกิจการเพื่อสังคมในรูปแบบต่าง ๆ เช่น การปลูกป่าชุมชน การซ่อมแซมโรงเรียน การแจกอาหารหรือเครื่องใช้แก่ชุมชน การซื้อสินค้าจากชุมชน เป็นต้น เพื่อส่งเสริมให้ชุมชนมีรายได้ และสามารถพึ่งพาตนเองได้เพื่อพัฒนาไปสู่การเป็นผู้ประกอบกิจการขนาดกลางและขนาดย่อม ซึ่งกิจการดังกล่าวอาจเป็น วิสาหกิจชุมชน ก็ได้

วิสาหกิจชุมชน คืออะไร

พระราชบัญญัติส่งเสริมวิสาหกิจชุมชน พ.ศ. 2548 ได้ให้ความหมาย “วิสาห์กิจชุมชน” ว่าหมายถึง กิจการของชุมชนเกี่ยวกับการผลิตสินค้า การให้บริการ หรือการอื่นๆ ที่ดำเนินการโดยคณะบุคคลที่มีความผูกพัน มีวิถีชีวิตร่วมกัน และรวมตัวกันประกอบกิจการดังกล่าวไม่ว่าจะเป็นนิติบุคคลในรูปแบบใดหรือไม่เป็นนิติบุคคล เพื่อสร้างรายได้และเพื่อการพึ่งพาตนเองของครอบครัว ชุมชน และระหว่างชุมชน โดยจะสามารถขอจดทะเบียนเป็นวิสาห์กิจชุมชนกับกรมส่งเสริมการเกษตรได้ต้องมีคุณสมบัติดังนี้

  1. เป็นกิจการที่เกี่ยวกับการผลิตสินค้า การให้บริการ หรือการอื่นๆ ที่ทำให้เกิดการพัฒนาและแก้ไขปัญหาของชุมชน
  2. เป็นกิจการที่ดำเนินการหรือประสงค์จะดำเนินการร่วมกันในชุมชน โดยคณะบุคคลที่เป็นนิติบุคคลหรือไม่เป็นนิติบุคคลประกอบด้วยสมาชิกที่อยู่ร่วมกันในชุมชนไม่น้อยกว่า 7 คน โดยบุคคลดังกล่าวต้องไม่อยู่ในครอบครัวเดียวกัน
  3. เป็นกิจการที่มีวัตถุประสงค์เพื่อสร้างรายได้ เพื่อการพึ่งพาตนเอง และเพื่อประโยชน์สุขของคนในชุมชน
  4. เป็นกิจการที่ไม่ขัดต่อกฎหมาย ความสงบเรียบร้อย หรือศีลธรรมอันดีของประชาชน

วิสาหกิจชุมชน

ทั้งนี้ วิสาหกิจชุมชนที่จดทะเบียนจะต้องมีคำว่า “วิสาหกิจชุมชน” อยู่หน้าชื่อ (รายละเอียดศึกษาเพิ่มเติมได้ที่ http://www.sceb.doae.go.th)

ภาษีกับวิสาหกิจชุมชน

วิสาหกิจชุมชน

  1. ภาษีเงินได้
    • กรณีจัดตั้งเป็นห้างหุ้นส่วนสามัญหรือคณะบุคคลที่ไม่ใช่นิติบุคคล โดยปกติแล้วมีหน้าที่ต้องยื่นภาษีเงินได้บุคคลธรรมดาเช่นเดียวกับบุคคลธรรมดา (ตามมาตรา 56 แห่งประวลรัษฎากร) อย่างไรก็ตามมีกฎกระทรวง ฉบับที่ 385 (พ.ศ. 2565) เมื่อวันที่ 14 พฤศจิกายน 2565ให้ยกเว้นภาษีเงินได้ ซึ่งจะได้กล่าวต่อไป
    • กรณีจัดตั้งเป็นบริษัทห้างหุ้นส่วนจำกัดหรือห้างหุ้นส่วนสามัญนิติบุคคล มีหน้าที่ต้องเสียภาษีเงินได้นิติบุคคล (ตามมาตรา 66 แห่งประมวลรัษฎากร)
  1. ภาษีมูลค่าเพิ่ม ถ้ารายได้ถึง 1.8 ล้านบาท ต้องจดทะเบียนภาษีมูลค่าเพิ่ม
  2. ภาษีหัก ณ ที่จ่าย ดำเนินการหักภาษี ณ ที่จ่าย ตามกฎหมายที่มีตามปกติ
  3. ภาษีธุรกิจเฉพาะหรืออากรแสตมป์

วิสาหกิจชุมชน

จากที่กล่าวมาจะเห็นว่าหากทำวิสาหกิจชุมชนในรูปแบบห้างหุ้นส่วนสามัญหรือคณะบุคคลที่ไม่ใช่นิติบุคคลจะได้รับยกเว้นภาษีเงินได้ โดยจะได้รับยกเว้นภาษีเงินได้เมื่อเข้าเกณฑ์ดังต่อไปนี้

  1. ต้องเป็นห้างหุ้นส่วนสามัญหรือคณะบุคคลที่ไม่ใช่นิติบุคคล
  2. มีเงินได้ไม่เกิน 1,800,000 บาท
  3. สำหรับเงินได้พึงประเมินที่ได้รับตั้งแต่วันที่ 1 มกราคม 2565 ถึงวันที่ 31 ธันวาคม 2568 ซึ่งขณะนี้ยังไม่มีประกาศออกมา แต่สามารถดูแนวทางจากประกาศ
  4. เป็นตามหลักเกณฑ์และเงื่อนไขที่อธิบดีประกาศกำหนดอธิบดีกรมสรรพากร เกี่ยวกับภาษีเงินได้ ฉบับที่ 403 ที่ออกมาใช้สำหรับการยกเว้นภาษีของวิสาหกิจชุมชนระหว่างปี 2552 ถึง 2565 โดยมีเงื่อนไขคือ
    • ต้องจดทะเบียนและได้รับใบสำคัญแสดงการจดทะเบียนจากกรมส่งเสริมการเกษตร ตามพระราชบัญญัติส่งเสริมวิสาหกิจชุมชน พ.ศ. 2548 
    • ต้องจัดทำบัญชีหรือรายงานแสดงรายได้และรายจ่ายประจำวันเป็นภาษาไทย ภายใน 3 วันทำการ นับแต่วันที่มีรายได้
    • เก็บรักษาบัญชีหรือรายงานแสดงรายได้และรายจ่ายประจำวัน และใบสำคัญแสดงการจดทะเบียนไว้ไม่น้อยกว่า 5 ปี
    • ต้องแสดงรายการเกี่ยวกับเงินได้ที่ได้รับยกเว้นภาษีเงินได้นั้น พร้อมกับการยื่นแบบแสดงรายการภาษีเงินได้บุคคลธรรมดาประจำปีและกลางปี

อย่างไรก็ตาม ห้างหุ้นส่วนสามัญหรือคณะบุคคลที่ไม่ใช่นิติบุคคลหากมีกำไรและจ่ายส่วนแบ่งกำไรให้แก่ผู้ร่วมเป็นหุ้นส่วนสามัญหรือคณะบุคคลที่ไม่ใช่นิติบุคคล จะต้องนำมายื่นเสียภาษีเงินได้บุคคลธรรมดาเนื่องจากไม่มีข้อยกเว้นภาษี แต่ถ้ามีผู้ร่วมที่เป็นชุมชนจำนวนมากอาจได้รับส่วนแบ่งกันคนละไม่มาก ซึ่งอาจไม่ถึงเกณฑ์ต้องยื่นภาษีก็เป็นไปได้ 

วิสาหกิจชุมชน

กรณีที่วิสาหกิจชุมชนเติบโตและคาดว่าจะมีรายได้เกิน 1.8 ล้าน ก็จะไม่ได้รับยกเว้นภาษีตามข้างต้น ควรทบทวนใหม่โดยอาจดำเนินการจัดตั้งเป็นบริษัทและเสียภาษีเงินได้นิติบุคคล โดยหากมีการจัดตั้งเป็นบริษัทในรูป “วิสาหกิจเพื่อสังคม” ก็จะมีแนวทางการได้รับยกเว้นภาษีเงินได้นิติบุคคลเพื่อนำไปใช้ประโยชน์ต่อไป หากมีข้อสงสัยสามารถติดต่อ สอบถาม สำนักงานบัญชี MFN Accounting เรามุ่งมั่นที่จะมอบบริการชั้นยอดให้กับลูกค้า บริษัทรับทำบัญชี ที่ ครบ จบ ในที่เดียว ไม่ว่าจะเป็น วางแผนภาษี ปิดงบการเงินประจำปี ตรวจสอบบัญชี จดทะเบียนบริษัท หรือ จดทะเบียนห้างหุ้นส่วน

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  305. For example, the BLS has acknowledged that modifications made because of the introduction of the geometric mean formula to account for product substitution (one of the Boskin advisable modifications) have lowered the measured price of inflation by less than 0.3 per yr, and the strategies now used are commonly employed within the CPIs of developed nations.

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  369. Choose Carmen Cintron discovered that “Hunter intentionally manipulated the settlement value of the at-subject natural gas futures contracts. His buying and selling was particularly designed to lower the NYMEX price so as to learn his swap positions on different exchanges.” The decision is subject to evaluate by the Fee.

  378. A 2011 examine indicates that the median family headed by an individual age 60 to sixty two with a 401(k) account — lots of which misplaced up to one-third of their worth when stocks tanked beginning in 2008 — has less than one-quarter of what is required in that account to keep up its normal of residing in retirement.

  401. Now if there were some hint in phrases of this ilk that they’re, after all, only insider jargon, the technobabble of scientists’ pub talk, even (let’s be generous) the figments of Hollywood script writers, then complaints would possibly put on a greater than faintly ludicrous side.

  434. SpookySwap is a next-generation decentralized exchange (DEX) built on the lightning-fast Fantom Opera blockchain. Designed for efficiency, security, and low-cost transactions, SpookySwap empowers users to trade, stake, and earn without relying on centralized intermediaries. Its seamless user experience and robust features make it a key player in the expanding world of decentralized finance (DeFi).

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  505. He was 44. Gerald is survived by his wife Erin and two kids, Brett and Allison, at the home in Wilbur; his mom, Janice Herdrick of Wilbur; one sister, Geraldine Callahan and husband Ted of Colorado; one brother, James Gollehon and spouse Ronda of Wilbur; grandfather, Dean Angstrom of Wilbur; and grandmother, Millie Wagner of Odessa.

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