According to the International Exhibition of Iranian Stone, taxes and insurance are among the problems that it is impossible to talk to producers and not mention them. Many artisans complain about the tax collection process.

According to the law, producers are required to pay a performance tax, and in addition to this, nine percent of the value added tax, although paid by the final consumer, is taken from each stage of the producers as the buyer of the required raw materials.

For example, the manufacturer is required to pay this nine percent as the buyer of the raw materials, and the automaker must continue to pay this nine percent as the next buyer. However, this amount should only be paid to the government by the car buyer.

In the current situation where the economic situation of the country is not good and the trade and industrial units are facing the challenge of lack of financial resources, this has caused them a lot of problems. Earlier, Nasrullah Mohammad Hussein Falah, an industry activist, told Samat that in the first three months of last year, the tax collection performance was much higher than the average three-month performance in the past five years.

In the current situation of the country, the question is, where should this tax be collected from? On the one hand, this has fueled the activities of the sub-sector, and on the other hand, the non-consideration of audit and production offices with losses has doubled the problems of artisans in this sector.

Get a tax at any cost

Farhad Behnia, a spokesman for the country's Automobile Manufacturers and Parts Manufacturers Association, said: "Every business and individual and legal entity that has an income pays part of that income to the government in the form of taxes to work in the country for various activities, including activities." Construction costs. At the same time, it is important to note that loss-making firms in other countries are exempt from paying taxes, and in some countries even negative taxes are levied on them.

He added: "When a producer suffers a loss, it is usually examined in foreign countries. If the loss is found, even the producer is credited with tax credit;" In other words, if they have a good income next year, they will reduce the tax for the lost year again from that amount, but this is not the case in our country. On the other hand, the IRS is trying to make up for some of the country's costs by imposing taxes on artisans due to international sanctions and economic problems, regardless of whether the company is profitable or loss-making.

He added: "While the IRS has announced that all producers must have a statutory auditor, which costs the same audit for each firm, because they have to pay a fee to the auditing organization to prepare an audit report, the IRS Instead of paying attention to this statutory audit report, the tax office believes that in the last two years, your tax has been A, which is in addition to the number that the producer has to pay to the organization as a tax.

"Unfortunately, artisans have been losing money in the last few years, especially after the sanctions," he said. "Unfortunately, tax officials have nothing to do with audit reports and use their own methods to determine taxes for the manufacturing unit." Even if the manufacturer insists that it be rejected, the offices are damaged.

The spokesman of the Association of Manufacturers of Auto Parts and Assemblies continued: "If the manufacturer does not pay the specified amount as a tax, he will face punitive measures such as sealing the factory, banning him from leaving, etc., which will inevitably have to be paid for." He added: "Following this issue and the artisan's obligation to pay taxes, despite the losses, the manufacturing company will be closed." With the closure of the firm, there are several other challenges; First, the unemployed manpower, the government must pay their salaries as unemployment insurance. Second, one of the government's sources of revenue is closing. Third, it has an impact on gross domestic product and drastically reduces the percentage of this sector, and the issue of domestic needs and imports arises.

The industry activist stressed: "This is an important issue and the government and relevant organizations in the country are expected to take this issue seriously." It may be taxable for a producer to pay taxes despite the government's apparent losses, but in the next one or two years, the country could face severe losses that could be troublesome for the economy.

He said: "The expectation and request of firms from the Tax Administration and the government is that if the audit office is not going to be cited and used, why should the producer pay for its financial statements and if we are required to do so, why the organization to collect taxes?" It does not pay attention to its statistics.

Transparency for tax collection

Referring to the positive points of the audit offices, the spokesman of the Association of Manufacturers of Auto Parts and Assemblies said: "If the report of these offices is seriously considered again, it will certainly be in many cases about who does not pay taxes, who has tax evasion and what Some have real production, but because of economic problems and inflation, as well as the country's currency crisis with losses, it is being clarified. If these people continue despite the losses, it is because they believe that the stronghold of production for the country's independence must be maintained.

"Under these circumstances, the IRS should not act in a zero-sum manner, but should be tactful and act in accordance with the existing realities of the production units," he said.

Behnia added: "All the country's manufacturing companies in the automotive industry have suffered losses and are waiting for the increase in the price of their products." Manufacturers produce and supply parts in the hope that their product prices will be updated.
Due to today's problems in the country, most of the active industries are operating at a loss. Is it possible that in this situation, the government will reduce its tax from manufacturing enterprises to zero?

The automotive industry activist explained: "In any case, the assembly unit that produces the assembly may be profitable, but in the current situation, they will also be on the margins of the producers' problems and eventually tax evasion will occur." Therefore, the report of the law auditor should be cited by the Tax Administration. If a company is profitable, it has to pay taxes, there is no doubt about that, but if it is a producer with losses, it must be forgiven.

Encouragement to guide stray capital

Referring to the attraction of stray capital for production, Behnia said: "All developed countries are considering incentives to support manufacturing firms so that stray capital in the market, which is wasted on buying cars and other goods, can be used to invest in the production of economic and industrial enterprises."

He added: "This trend is common in most countries of the world." One way to divert stray capital to manufacturing firms is to consider tax breaks and even tax incentives if the industrial unit is in trouble. This applies not only to tax matters, but also to social security and other institutions.

"We need to help the country's manufacturing companies become profitable and attract capital to develop production and manpower," he said. As production and employment increase, so does gross domestic product, and so does inflation.

The need for a review

Ahmad Reza Ranaei, a member of the Association of Homogeneous Power Industries and Parts Manufacturers of the country, said: "The Value Added Tax Law was implemented experimentally from 2008 to the end of 2016 and for 1396 it was necessary for the Islamic Consultative Assembly to continue or amend this law." Approve. The last days of 2016 extended the implementation of this law for another year.

He added: "About nine percent of the value added was to be negotiated and consulted until the final result is approved by the Islamic Consultative Assembly." In this way, only the final consumer of value-added tax is deducted, and this solves many of the problems of artisans, because the intermediate industries are intermediaries who take the raw materials and turn them into other products and provide them to the final producer. For example, the parts manufacturer converts the raw materials into parts by purchasing the raw materials, and then the parts are delivered to the automaker's production line.

"While the taxpayer has not received the value-added tax from the carmaker, he has to pay taxes to the tax office every three months," he said. As a result, working capital is declining.

He went on to say that many parts makers went bankrupt because of the high value-added tax on their sales chain, which paid for their accounting and maintenance costs, or sometimes the seller did not pay to buy the necessary parts. they do. Hence, problems of this kind are due to the non-implementation of the Value Added Tax Law at the community level. One of the complaints of the producers is that nine percent of the value added in several stages was taken from the manufacturer and the buyer in different production directions.

Ranaei said: "This was one of the most important parts of what was actually an injustice to the manufacturing sector." So that the price of a product consists of various items that include wages, electricity and energy costs, raw materials, overhead costs, etc., and for example the manufacturer was not able to deduct nine percent in practice when paying workers' wages, and all manufacturers across the country They paid the tax, which is a large number in the country's production; As a result, some problems in this area will be solved by revising the tax law.