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Kategoria1Kategoria2wrzesień, 2013listopad, 2013luty, 2014wrzesień, 2014
Prawda o deregulacji
I niestety stało się. 

Posłowie z Nadzwyczajnej Komisji Sejmowej do spraw zwalczania biurokracji uznali, ze zeby usługowo prowadzić księgi rachunkowe nie trzeba mieć zadnych kwalifikacji. Dereglamentacja usługowego prowadzenia ksiąg rachunkowych ma podobno wpłynąć na zwiększenie miejsc pracy w tym segmencie gospodarki. Niestety w uzasadnieniu do zmian strona rządowa nie potrafiła okreslić jakiego rzędu byłoby to zwiększenie. Nie mogła bo go nie będzie. ceny na rynku usług ksiegowych są tak niskie a konkurencja tak duża, że niewielu nowych przedsiębiorców zdecyduje się na tego typu działalność. Niestety ci, którzy bez odpowiedniego przygotowania i doświadczenia spróbują wejść na rynek mogą narazić przedsiębiorców na poważne konsekwencje (z karnymi włącznie) związane z podaniem w księgach rachunkowych i sprawozdaniu finansowym nieprawidłowych danych. Dziwi taka beztroska strony rządowej i posłów koalicji, zwlaszcza w sytuacji gdzie w większości krajów UE do prowadzenia ksiąg rachunkowych wymagane są szczególne kwalifikacje. W krajach tych ustawodawca uznał, że księgi rachunkowe i sporządzone na ich podstawie sprawozdanie finansowe są tak istotne dla obrotu gospodarczego, ze ich prowadzenie nie można powierzyć przypadkowym osobom bez odpowiednich kwalifikacji. Strona rządowa argumentuje, że wykonywanie tych usług nalezy pozostawić wyłącznie wpływom rynkowym. Jako przykład przedstawiono sytuację w Wielkiej Brytanii, gdzie funkcjonuje kilka prywatnych organizacji (stowarzyszeń), które wydają certyfikaty dla ksiegowych. Niestety Departament Rachunkowości Ministerstwa Finansów zapomina, ze obecnie na polskich rynku funkcjonuje jedno polskie i kilka zagranicznych stowarzyszeń, które wydają certyfikaty dla ksiegowych - niestety nie za małe pieniądze - przynajmniej kilka razy większe niż opłata za egzamin państwowy. Czyżby na tak drastyczny ruch departamentu miał wpływ skuteczny lobbing tych organizacji? To się w najblizszym czasie okaze. Posłowie nie skorzystali z dobrego rozwiązania zaproponowanego przez organizacje społeczne (np. Stowarzyszenie LIBERTAS), zeby zachować certyfikat ksiegowy dla istotnych czynności tj. sporządzanie sprawozdań finansowych (dokumenty publiczne) i wyceny składników aktywów i pasywów, zderegulować zaś prostsze czynności takie jak ewidencjonowanie zdarzeń w księgach, inwentaryzację itp.  Taki stopniowy proces pozwoliłby na bezpieczniejsze uwolnienie usługowego prowadzenia ksiąg. Drugim koronnym argumentem dla pozostawienia certyfikatu jest to, ze jest on ściśle powiązany z czynnościami doradztwa podatkowego tj. prowadzenie ksiąg podatkowych i sporządzania deklaracji podatkowych. Po likwidacji certyfikatu wykonywanie tych czynności mus być uwolnione, gdyz drastycznie zmalałby krąg osób mogących wykonywać te czynności. Jak ważne jest prawidłowe wypełnienie deklaracji nikomu nie trzeba przypominać, szczególnie tym, którzy mieli do czynienia z postępowaniem karnym skarbowym. Nie można tak istotnej i dotyczącej często sfery prywatnej podatnika powierzać osobom bez zadnego przygotowania, bez ubezpieczenia i gwarancji ochrony tajemnicy zawodowej. Tak jakby komuś zalezało, zeby wprowadzić zamieszanie na rynku doradztwa podatkowego. Żeby może zmniejszyć liczbę małych kancelarii na rzecz tych wielkich. Moze załatwić problem zwalnianych z aparatu skarbowego urzędników i namawiać ich do otwierania firm wypełniających deklaracje i prowadzących księgi podatkowe. Kto to wie. Ale nie moze sie to wszystko odbywać kosztem przedsiębiorców, podatników. Wbrew pozorom koszty społeczne tej deregulacji będą wyższe a nie niższe. Realnie wzrosną koszty ubezpieczenia i koszty korekt błędnie prowadzonych ksiąg oraz błędnie sporządzonych sprawozdań finansowych i deklaracji podatkowych. Jeszcze tli sie nadzeja, że posłanki i posłowie przemyślą powyzsze problemy i nie dopuszczą do niekorzystnych dla przedsiębiorców zmain prawa. Bitwa o rozsądek trwa. 

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