{"id":165,"date":"2015-11-23T16:28:26","date_gmt":"2015-11-23T15:28:26","guid":{"rendered":"http:\/\/challenger.org.pl\/?p=165"},"modified":"2016-06-05T22:06:43","modified_gmt":"2016-06-05T20:06:43","slug":"ceny-transferowe-w-polsce-kuleja","status":"publish","type":"post","link":"https:\/\/challenger.ue.poznan.pl\/index.php\/ceny-transferowe-w-polsce-kuleja\/","title":{"rendered":"Ceny transferowe w Polsce kulej\u0105\u00a0"},"content":{"rendered":"<p><strong>Szacuje si\u0119, \u017ce pa\u0144stwa na ca\u0142ym \u015bwiecie trac\u0105 niemal 10 proc. potencjalnych wp\u0142yw\u00f3w z CIT, co stanowi nawet do 240 mld dol. rocznie. Powodem wyp\u0142yw\u00f3w podatk\u00f3w s\u0105 agresywne optymalizacje podatkowe oraz transfer dochod\u00f3w do tzw. &#8222;raj\u00f3w podatkowych&#8221; poprzez transakcje pomi\u0119dzy podmiotami powi\u0105zanymi.<\/strong><\/p>\n<p><strong><img decoding=\"async\" class=\"wp-image-166 alignleft\" src=\"http:\/\/challenger.org.pl\/wp-content\/uploads\/2015\/11\/12242297_973698126021826_1325075059_n.jpg\" alt=\"12242297_973698126021826_1325075059_n\" width=\"50%\" height=\"262\" \/><\/strong>Jednym z narz\u0119dzi przeciwdzia\u0142ania transferowi zysk\u00f3w za granic\u0119 s\u0105 ceny transferowe, czyli ceny zgodne z zasadami rynkowymi (z ang. arm&#8217;s length principle). W praktyce oznacza to, i\u017c ustalone warunki transakcji pomi\u0119dzy podmiotami powi\u0105zanymi musz\u0105 by\u0107 takie same, jakie ustali\u0142yby dwa niezale\u017cne podmioty dzia\u0142aj\u0105ce na rynku.<\/p>\n<p>Jak wi\u0119c radz\u0105 sobie polskie organy podatkowe z kontrolowaniem poprawno\u015bci ustalania cen transferowych? Z raport\u00f3w Najwy\u017cszej Izby Kontroli (dalej: NIK) oraz Centrum Analiz Klubu Jagiello\u0144skiego (dalej: CAKJ) wynika, \u017ce nie najlepiej.<\/p>\n<p>Eksperci CAKJ w raporcie pt. &#8222;Znikaj\u0105ce Miliardy jak transfer dochod\u00f3w za granice drenuje polski bud\u017cet\u201d por\u00f3wnali dochody przedsi\u0119biorstw w Polsce i wp\u0142ywy z podatku dochodowego os\u00f3b prawnych (CIT). Zdaniem ekspert\u00f3w CAKJ co najmniej 30 % potencjalnych wp\u0142yw\u00f3w z tego podatku jest transferowane za granic\u0119. Dla polskiego bud\u017cetu oznacza to uszczuplenie na ok. 10 mld z\u0142 rocznie. Powodem takich uszczuple\u0144 jest brak wystarczaj\u0105cej liczby specjalist\u00f3w w polskich organach podatkowych oraz brak odpowiedniej wiedzy &#8222;biznesowej&#8221;, zwi\u0105zanej z rozumieniem przebiegu mi\u0119dzynarodowych transakcji.<\/p>\n<p>Z raportu NIK pt. &#8222;Nadz\u00f3r organ\u00f3w podatkowych i organ\u00f3w kontroli skarbowej nad prawid\u0142owo\u015bci\u0105 rozlicze\u0144 z bud\u017cetem pa\u0144stwa podmiot\u00f3w z udzia\u0142em kapita\u0142u zagranicznego&#8221; wynika, \u017ce polskie organy w badanym okresie, tj. stycze\u0144 2012 \u2013 czerwiec 2014, nie by\u0142y dostatecznie przygotowane na przeprowadzanie kontroli prawid\u0142owo\u015bci rozlicze\u0144 podmiot\u00f3w zale\u017cnych (sp\u00f3\u0142ek z udzia\u0142em kapita\u0142u zagranicznego) z bud\u017cetem pa\u0144stwa.<\/p>\n<p>Analiza obu raport\u00f3w prowadzi do nast\u0119puj\u0105cego wniosku: transfer zysk\u00f3w za granic\u0119 w Polsce wynika ze s\u0142abo\u015bci instytucji pa\u0144stwowych. Fakt ten sprawia, \u017ce zagraniczne firmy, kt\u00f3re mog\u0105 sobie pozwoli\u0107 na wydatki zwi\u0105zane z budowaniem mi\u0119dzynarodowych struktur, uznaj\u0105 Polsk\u0119 jako kraj, w kt\u00f3rym istnieje &#8222;instytucjonalne pozwolenie na niep\u0142acenie podatk\u00f3w\u201d.<\/p>\n<p><em>Adresy raport\u00f3w \u017ar\u00f3d\u0142owych:<\/em><\/p>\n<p><em><a href=\"http:\/\/cakj.pl\/wp-content\/uploads\/2015\/09\/Znikaj%25C4%2585ce-miliardy.pdf\">http:\/\/cakj.pl\/wp-content\/uploads\/2015\/09\/Znikaj%C4%85ce-miliardy.pdf<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/www.nik.gov.pl\/plik\/id,8681,vp,10800.pdf\">https:\/\/www.nik.gov.pl\/plik\/id,8681,vp,10800.pdf<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Szacuje si\u0119, \u017ce pa\u0144stwa na ca\u0142ym \u015bwiecie trac\u0105 niemal 10 proc. potencjalnych wp\u0142yw\u00f3w z CIT, co stanowi nawet do 240 mld dol. rocznie. Powodem wyp\u0142yw\u00f3w podatk\u00f3w s\u0105 agresywne optymalizacje podatkowe oraz transfer dochod\u00f3w do&#46;&#46;&#46;<\/p>\n","protected":false},"author":6,"featured_media":325,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,4],"tags":[],"class_list":["post-165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomia","category-polityka"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ceny transferowe w Polsce kulej\u0105\u00a0 - Challenger<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/challenger.ue.poznan.pl\/index.php\/ceny-transferowe-w-polsce-kuleja\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ceny transferowe w Polsce kulej\u0105\u00a0 - Challenger\" \/>\n<meta property=\"og:description\" content=\"Szacuje si\u0119, \u017ce pa\u0144stwa na ca\u0142ym \u015bwiecie trac\u0105 niemal 10 proc. potencjalnych wp\u0142yw\u00f3w z CIT, co stanowi nawet do 240 mld dol. rocznie. 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