ข้อควรรู้เรื่องภาษี ที่ผู้จัดทะเบียน วิสาหกิจชุมชน ควรรู้

ข้อควรรู้เรื่องภาษี ที่ผู้จัดทะเบียน วิสาหกิจชุมชน ควรรู้

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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