Podstawa opodatkowania
Posted on 
October 23rd, 2008 by 
admin
Podstawa opodatkowania to ilościowo bądź wartościowo ujęty przedmiot podatku. Ujęcie ilościowe to np. powierzchnia, objętość, ciężar, ilość sztuk itp. Ujęcie wartościowe to np. wartość rynkowa, wartość księgowa (ewidencyjna), przychód, dochód itp. Wybór ilościowego bądź wartościowego ujęcia podstawy opodatkowania jest kwestią techniki podatkowej, uwarunkowanej niekiedy polityką podatkową. Wy-bór ten będzie ograniczony w tych wypadkach, gdy przedmiot podatku może mieć wyłącznie wymiar pieniężny (np. dochód); w takiej sytuacji w grę wchodzi jedynie ujęcie wartościowe przedmiotu podatku.
Od podstawy opodatkowania odróżnić należy podstawę obliczenia podatku. Dzieje się niekiedy tak, że wartościowo ujęta podstawa opodatkowania podlegać może wynikającym z przepisów podatkowych korektom, polegającym na odliczaniu bądź doliczaniu do niej określonych kwot. Tak zmieniona podstawa opodatkowania stanowi podstawę obliczenia podatku, tj. wielkość kwotową, do której stosuje się właściwe stawki podatkowe. Jeżeli przepisy dotyczące danego podatku korekty takiej nie przewidują, podstawa opodatkowania jest jednocześnie podstawą obliczenia podatku.
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