“If the implementation of the lump sum tax is decided on, CNIPMMR requests that the selection of the fields where this tax will be applied should be made on rigorous economic and social bases,” Nicolescu said.
CNIPMMR requests that the substantiation of the minimum tax regulation should start from the analysis of the situation regarding the profitability level and the share in the GDP and in the total assets (fixed funds of the branches and sub-branches in the national economy).
In this context CNIPMMR believes that the regulation of the lump sum tax must primarily refer to the sectors in which multinational and big companies operate, with a small profitability rate, ie in the branch of oil (chemical and petrochemical industry), in the tobacco industry and alcohol industry. Likewise, the field of gambling should also be taken into consideration.
In the CNIPMMR chairman’s opinion, such an approach ensures a rigorous economic and social substantiation, preventing discrimination, and certain fields, enterprises or individuals being favoured.
At the same time, the specific activity of micro-enterprises, small and medium size enterprises should be considered in establishing the fiscal regime, as well as the need for the non-taxation of their monthly minimum income.
Similar to the provisions applicable in Belgium, CNIPMMR proposes that, for the SMEs, the taxation should except the revenues below a minimum ceiling of 50,000 euros. In the worst case, the taxation for the SMEs must except all revenues situated below a minimum ceiling equal to the gross average salary in the public sector, ie of 26,388 lei a year in 2010.
CNIPMMR requests that the variant chosen for the regulation should be based on an impact study that establishes the effects of the regulation from an economic point of view (both the effects on the state budget, as well as the effects on enterprises, especially on the SMEs) and from a social one (evaluation of the number of unemployed persons, of unemployment and social security expenditures growth, of the number of persons transformed from contributors into socially assisted persons, etc).
The final decision on regulating the lump sum tax must also be substantiated in consistency with the conclusions of the impact study.