Проверете лично, вместо да се доверявате на чужди интерпретации
Основни принципи на прогресивното облагане:
- Ако необлагаемият минимум е 460 лв., този, който получава 461 лв., ще плати данък само на единия лев над минимума.
- Необлагаемият минимум важи за всички доходи – дори за тези над 100 000 лв. например.
- Със следваща, по-висока ставка се облагат доходите, които надскачат определено ниво. Груб пример при посочената по-долу таблица: при заплата от 1500 лв. първите 460 лв. не се облагат; тези между 460 и 1000 лв. се облагат с 10% данък; доходите между 1000 и 1500 лв. – със 15%.
За да не зависите от чужди интерпретации, проверете какъв е и какъв би бил размерът на вашия данък, при предложената скала.
| Въведете бруто заплата |
| Задължителни осигурителни вноски
13,34% от облагаемия доход (без отношение към вида на данъчната скала)
|
| Настоящ размер на данъка |
| Нов размер на данъка |
| Разлика между новия и настоящия данък
(отрицателно число означава, че ще плащате по-малко)
|
| Tаблица за прогресивно облагане. | |
| Месечна данъчна основа | Данъчна ставка |
|---|---|
| 0 – 460 лв. | 0% |
| 461 – 1000 лв. | 10% |
| 1001 – 2000 лв. | 15% |
| 2001 – 5000 лв. | 20% |
| 5001 – 10000 лв. | 25% |
| Над 10000 лв. | 27% |
Заложени в калкулациите условия:
• Необлагаем минимум – 460 лв., колкото е размерът на минималната работна заплата за 2017 г.
• Общите осигурителни вноски за сметка на работника са в размер на 13,34% от брутната заплата. Това са нивата за 2017 г. Данъкът се начислява, след като са удържани всички осигурителни вноски.
Ние не твърдим, че тази скала е най-добрата. Използваме я само за илюстрация на ефекта от прогресивното облагане върху разполагаемия доход на работниците и служителите. При нея доходите под 2200 лв. ще нараснат. При други скали ситуацията ще бъде различна.
И защо да гласувам за Вас? Да ми вдигнете данъка с 270 лева! Защо всички говорят какво ли не, докато докопат властта, а после отново съдират кожата на единствените, които работят на светло? В същото време тези с двойното счетоводство се осигуряват на минималната, а другото на ръка… 20 години 200 плужека и 40 мафиота в НС не създадоха един единствен свестен закон!!!
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