الدولة تقتطع 5 ملايير دولار من رواتب العمال

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ستمثل الجباية العادية برسم مشروع قانون المالية 2017 أكثر من 60 في المائة، في وقت يتوقع أن تلجأ الحكومة إلى تعويض النقص المسجل في الجباية البترولية بمزيد من الضرائب والرسوم وتوسيع قاعدة الوعاء الضريبي. وتلاحظ الأعباء التي تقع على الإجراء في بنية الجباية العادية المباشرة، حيث تقتطع الدولة لصالح ميزانيتها حوالي 5 ملايير دولار
على شكل رسم على الدخل الإجمالي.

ستجني الدولة جراء عملية التوسيع إيرادات إضافية، حيث يرتقب أن تصل الجباية العادية إلى ما قيمته 3435 مليار دينار أو ما يعادل 31,5 مليار دولار، وستمثل الجباية العادية 60,95 في المائة من مجمل ما تجنيه الدولة من عائدات الضرائب والرسوم. ويرتقب أن تجني الدولة من الضرائب والرسوم المباشرة السنة المقبلة 1297.٦ مليار دينار أو ما يعادل 11,8 مليار دولار، وتشمل الضرائب المباشرة الرسم على الدخل الإجمالي والضريبة على أرباح المؤسسات. ويعرف الخبراء الضريبة المباشرة بأنها تلك الضرائب المفروضة مباشرة على الأشخاص أو الممتلكات والمتحصل عليها بموجب وثيقة محضرة مسبقا من طرف إدارة الضرائب، وتفرض عادة على الموارد المتميزة بالثبات النسبي (كالأجور، رؤوس الأموال.. الخ)، وتبقى أهمها الضريبة على الدخل الإجمالي التي يخضع لها عبر اقتطاع مباشر من كل الإجراء، ثم الضريبة على أرباح الشركات المحددة أساسا بنسبة 23 في المائة. ويعتبر الإجراء من أهم مصادر الدخل لخزينة الدولة في مجال الضريبة المباشرة، حيث تم تحصيل 580 مليار دينار السنة الماضية 2015 أو ما يعادل 5,31 مليار دولار مقابل 532 مليار دولار سنة 2014 أو ما يعادل 4.87 مليار دولار، بينما تم تحصيل من نفس الرسم للفئات الأخرى 86,2 مليار دينار مقابل 70,5 مليار دينار عام 2014، وتمثل الضريبة على الدخل الإجمالي 25,37 في المائة من الجباية العادية السنة الماضية من قيمة إجمالية بلغت 2.288,75. بالمقابل، فإن الرسم على أرباح الشركات سمح للدولة بتحصيل 334 مليار دينار أو ما يعادل 3,06 مليار دولار مقابل 270 مليار دينار أو ما يعادل أيضا مداخيل من ضرائب خاصة مثل الدمغات والتسجيلات المختلفة، فضلا عن الضرائب غير المباشرة والرسوم والتعريفات والمنتجات الجمركية، هذه الأخيرة تقدر إيراداتها بقرابة 345 مليار دينار وهي أقل بالتالي مما تم تحصيله العام الماضي، حيث بلغت الإيرادات الجمركية 395,5 مليار دينار مقابل 371 مليار دينار سنة 2014، كما يسجل أيضا تراجع في السنة المقبلة في إيرادات منتجات أملاك الدولة المقدرة بـ25 مليار دينار، فيما بلغت السنة الماضية 77 مليار دينار مقابل 24,2 سنة 2014. يذكر أن الدولة تحصل ضرائب مباشرة أيضا لفائدة الجماعات المحلية مثل الرسم على النشاط المهني ولكن أيضا الرسم العقاري، وهي ضريبة سنوية على الممتلكات العقارية مثل الرسم على العقارات المبنية، وتحسب على أساس القيمة الجبائية للمساحة المتواجدة فيها أي ملكية، أما المعفية من هذه الضريبة فهي العقارات التابعة للدولة ذات الطابع الإداري، والأملاك المخصصة للشعائر الدينية، والعقارات الخاصة بالأجانب، والبنايات الجديدة، إلى جانب الرسم على الممتلكات غير المبنية وهي الأراضي الكائنة في القطاعات العمومية القابلة للتعمير، ويضاف إلى هذه الرسوم رسم التطهيــر، وهي رسمان الرسم الخاص برفع القمامات والرسم الخاص بتصريف المياه غير الصالحة للشرب، إلى جانب الدفــع الجزافـي وهو عبارة عن ضريبة مباشرة تفرض على الأشخاص الطبيعيين والمعنويين والهيئات المقيمة بالجزائر والتي تدفع مرتبات وأجورا لمستخدميها.

ومع ذلك، يبقى الأجير يمثل النصيب الأكبر في بنية الضريبة المباشرة التي يتم تحصيلها في الجزائر والتي ترشح لأن تعرف ارتفاعا خلال السنتين المقبلتين أيضا على خلفية ارتفاع نصيب الضريبة المباشرة.

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