เป็นผู้ประกอบการ ต้องเสียภาษีอากรอะไรบ้าง??

ภาษี ผู้ประกอบการ

เป็นผู้ประกอบการ ต้องเสียภาษีอากรอะไรบ้าง??

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เมื่อเริ่มประกอบการกิจแล้ว กิจการจำเป็นต้องยื่นและนำส่งภาษีอากรที่เกี่ยวข้องให้ถูกต้อง ครบถ้วน และทันเวลา โดยหลัก ๆ จะมีภาษหที่เกี่ยวข้องจะมีดังนี้

  • ภาษีเงินได้

เป็นภาษีทางตรงที่เก็บเงินจากผู้มีรายได้ ซึ่งสามารถแบ่งเป็น 2 ประเภทใหญ่ๆคือ ภาษีเงินได้บุคคลธรรมดา และภาษีเงินได้นิติบุคคล

  • ภาษีมูลค่าเพิ่ม (VAT)

กรณีที่กิจการจดทะเบียนภาษีมูลค่าเพิ่มแล้ว กิจการมีหน้าที่ต้องเรียกเก็บภาษีมูลค่าเพิ่มจากผู้ซื้อสินค้าหรือผู้รับบริการและนำส่งภาษีมูลค่าเพิ่มทุกเดือน

  • ภาษีธุรกิจเฉพาะ

เป็นภาษีที่เก็บจากกิจการบางประเภทที่กฎหมายกำหนดเป็นพิเศษแยกจากภาษีมูลค่าเพิ่ม โดยกรมสรรพากรเป็นผู้จัดเก็บจากกิจการที่เป็นบุคคลธรรมดาหรือนิติบุคคล  ตัวอย่างกิจการที่ต้องเสียภาษีธุรกิจเฉพาะ เช่น การรับจำนำ การขายอสังหาริมทรัพย์เป็นการค้าหรือหากำไร ให้เช่าอสังหาริมทรัพย์ เป็นต้น

  • ภาษีหัก ณ ที่จ่าย

เพื่อเป็นการบรรเทาภาระของผู้เสียภาษีที่อาจมีภาระภาษีจำนวนมากในตอนสิ้นปี รัฐบาลจึงได้กำหนดให้มี “ภาษีหัก ณ ที่จ่าย” โดยกฎหมายกำหนดให้ผู้จ่ายเงินทำหน้าที่คำนวณและหักเงินจากผู้รับเงิน และผู้จ่ายเงินต้องนำส่งเงินที่หักไว้ให้แก่กรมสรรพกร ส่วนผู้รับเงินจะได้รับเงินไม่เต็มจำนวน เนื่องจากผู้จ่ายเงินได้หักเงินบางส่วนเพื่อนำส่งภาษีหัก ณ ที่จ่าย โดยผู้รับเงินจะได้รับหนังสือรับรองการหัก ณ ที่จ่ายจากผู้จ่ายเพื่อเป็นหลักฐานในการยื่นแบบภาษีกับสรรพากรว่าได้ชำระภาษีในรูปแบบของภาษีหัก ณ ที่จ่ายที่ทยอยจ่ายไว้แล้วในระหว่างปี 

  • ภาษีที่จัดเก็บโดยท้องถิ่น

กิจการมีหน้าที่เสียภาษีที่จัดเก็บโดยหน่วยงานท้องถิ่น เช่น กรุงเทพมหานคร เทศบาล และอำเภอ โดยตัวอย่างภาษีที่จัดเก็บโดยท้องถิ่น คือ ภาษีโรงเรือนและที่ดิน ภาษีป้าย ภาษีที่ดิน และภาษีบำรุงท้องที่

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