‫‪‬‬

‫ﻗﺎل ﺗﻌﺎﻟﻲ ‪:‬‬

‫‪ ‬ﯾﺎ أﯾﮭﺎ اﻟﺬﯾﻦ اﻣﻨﻮا ﻛﻮﻧﻮا ﻗ ﻮاﻣﯿﻦ ﺷ ﮭﺪاء ﺑﺎﻟﻘﺴ ﻂ وﻻ ﯾﺠ ﺮﻣﻨﻜﻢ ﺷ ﻨﺌﺎن ﻗ ﻮم‬
‫ﻋﻠﻰ أﻻ ﺗﻌ ﺪﻟﻮا اﻋ ﺪﻟﻮا ھ ﻮ أﻗ ﺮب ﻟﻠﺘﻘ ﻮى واﺗﻘ ﻮا ﷲ إن ﷲ ﺧﺒﯿ ﺮ ﺑﻤ ﺎ ﺗﻌﻤﻠ ﻮن *‬
‫وﻋﺪ ﷲ اﻟﺬﯾﻦ اﻣﻨﻮا و اﻋﻤﻠﻮا اﻟﺼﺎﻟﺤﺎت ﻟﮭﻢ ﻣﻐﻔﺮة وأﺟﺮ ﻋﻈﯿﻢ ‪. ‬‬

‫اﻟﻌﻈﯿﻢ‬ ‫ﺻﺪق‬

‫ﺳﻮرة اﻟﻤﺎﺋﺪة اﻵﯾﺎت ) ‪( 9 – 8‬‬

 ‫إﻟﻲ ﻣﻦ وھﺒﺖ ﺣﯿﺎﺗﮭﺎ ﻟﻲ‬
‫إﻟﻲ ﻣﻦ ﺳﮭﺮت اﻟﻠﯿﺎﻟﻲ ﻣﻦ أﺟﻞ راﺣﺘﻲ‬
‫إﻟﻲ اﻟﻘﻠﺐ اﻟﺬي ﺳﻜﺐ اﻟﺤﻨﺎن ﻓﻲ ﻗﻠﺒﻲ‬
‫إﻟﻲ اﻟﺘﻲ ﺻﺒﺮت ﻋﻠﻰ ﻓﺮاﻗﻲ‬
‫إﻟﻲ أﻣﻲ‬
‫***‬
‫إﻟﻲ ﻣﻦ ﻣﮭﺪ ﻟﻲ ﺳﺒﯿﻞ اﻟﻌﻠﻢ‬
‫إﻟﻲ ﻣﻦ ﻛﺎﺑﺪ ﻣﻦ أﺟﻞ أن أﺗﻌﻠﻢ‬
‫إﻟﻲ اﻟﺬي ﻋﻠﻤﻨﻲ ﻣﺴﻚ اﻟﻮرﻗﺔ واﻟﻘﻠﻢ‬
‫إﻟﻲ أﺑﻲ‬
‫***‬
‫إﻟﻲ ﻛﻞ ﻣﻦ ﻋﻠﻤﻨﻲ ﺣﺮﻗﺎ ً‬
‫إﻟﻲ أﺻﺪﻗﺎﺋﻲ‬
‫إﻟﻲ ﻣﻦ أﺳﻌﺪ ﺑﺮؤﯾﺎھﻢ‬
‫إﻟﻲ ﻛﻞ رﻓﺎﻗﻲ‬
‫اﻟﺒﺎﺣﺚ‬
 ‫طﺮﯾﻘﻲ ‪...‬‬ ‫ﺷﻤﻌﺔ اﺣﺘﺮﻗﺖ ﻟﺘﻀﺊ ﻟﻲ‬
‫ﯾﻨﺒﻮع ﺗﻔﺠﺮ ﻟﻨﺮوي ﺑﮫ ظﻤﺄى‬
‫إﻟﻲ أﺳﺘﺎذي اﻟﺠﻠﯿﻞ اﻟﺪﻛﺘﻮر ‪ /‬ﺑﺎﺑﻜﺮ إﺑﺮاھﯿﻢ اﻟﺼﺪﯾﻖ‬
‫اﻟﺬي ﯾﻌﺘﺒﺮ ﻣﻨﺎرة ﻟﻲ ‪...‬‬
‫واﻟﺬي ﻟﻢ ﯾﺒﺨﻞ ﻋﻠﻰ ﺑﻌﻠﻤﮫ اﻟﺜﺮ ‪....‬‬
‫وﻧﺼﺎﺋﺤﮫ اﻟﻤﺘﻮاﺻﻠﺔ ‪ ...‬ﻓﻜﺎن ﻣﻌﯿﻦ ﻻ ﯾﻨﻀﺐ ‪.‬‬
‫***‬
‫إﻟﻲ اﻷﺳﺎﺗﺬة ﺑﺪﯾﻮان اﻟﻀﺮاﺋﺐ واﻟﺬﯾﻦ ﺳﺎﻋﺪوﻧﻲ وﻧﺜﺮوا ﻋﻠﻰ درر ﻣﻌﺮﻓﯿﺔ ‪...‬‬
‫إﻟﻲ اﻟﺰﻣﻼء ﺑﺪﯾﻮان اﻟﻀﺮاﺋﺐ ﻟﻤﺎ ﺑﺬﻟﻮه ﻣﻦ ﻣﺠﮭﻮدات ﺛﺮة ﻓﻜﺎﻧﻮا ﻣﻌﯿﻨﯿﻦ ﻓﻲ إﺧﺮاج ھﺬا‬
‫اﻟﺒﺤﺚ ﺑﺼﻮرﺗﮫ اﻟﻤﺘﻮاﺿﻌﺔ ‪.‬‬
‫***‬
‫ﻟﻜﻞ ﻣﻦ ﺳﺎھﻢ ﻟﻲ ﺑﻜﻠﻤﺔ ‪...‬‬
‫***‬
‫ﻟﮭﻢ ﻣﻨﻲ ﺟﻤﯿﻌﺎ ً أﺳﻤﻲ آﯾﺎت اﻟﺸﻜﺮ واﻟﻮد واﻟﺘﻘﺪﯾﺮ‬
‫ﻣﻊ واﻓﺮ ﺷﻜﺮي‬
‫***‬
‫" وﷲ اﻟﻤﻮﻓﻖ "‬
‫اﻟﺒﺎﺣﺚ‬
 ‫اﻟﻤﻠﺨﺺ‬
‫ﻫدﻓت ﻫـذﻩ اﻟد ارﺳـﺔ إﻟـﻲ اﻟﺗﻌـرف ﻟـدواﻋﻲ اﻹﻋﻔـﺎءات ﻣـن اﻟﺿـرﯾﺑﺔ ﻋﻠـﻰ اﻟﻘﯾﻣـﺔ اﻟﻣﺿـﺎﻓﺔ واﻷﺛـر‬
‫اﻟـذي ﺗﺣدﺛــﻪ اﻹﻋﻔــﺎءات ﻋﻠـﻰ اﻹﯾـرادات اﻟﺿـرﯾﺑﯾﺔ ﻣـﻊ ﺗوﺿــﯾﺢ إﯾـرادات اﻟﺿـرﯾﺑﺔ ﻋﻠــﻰ اﻟﻘﯾﻣــﺔ اﻟﻣﺿــﺎﻓﺔ‬
‫ﻟﻠﺳﻠﻊ اﻟﺧﺎﺿﻌﺔ واﻟﺳﻠﻊ اﻟﻣﻌﻔﯾﺔ ﺣﺎل إﺧﺿﺎﻋﻬﺎ ‪ ،‬وﻗد ﺗﻣت ﺻﯾﺎﻏﺔ ﻓرﺿﯾﺎت اﻟدراﺳﺔ ﻓﻲ اﻷﺗﻲ ‪:‬‬
‫‪ -1‬إن اﻹﻋﻔﺎءات اﻟﺿرﯾﺑﯾﺔ اﻟﺗـﻲ ﺗـﺗم ﻟﻠﺳـﻠﻊ واﻟﺧـدﻣﺎت ﻣـن اﻟﺿـرﯾﺑﺔ ﻋﻠـﻰ اﻟﻘﯾﻣـﺔ اﻟﻣﺿـﺎﻓﺔ ﯾﺗﺳـﺑب‬
‫ﻓﻲ ﺿﯾﺎع إﯾرادات إﺿﺎﻓﯾﺔ ﯾﻣﻛـن أن ﺗﺗﺣﺻـل إذا ﻣـﺎ أﺧﺿـﻌت ﺗﻠـك اﻟﺳـﻠﻊ واﻟﺧـدﻣﺎت ﻟﻠﺿـرﯾﺑﺔ‬
‫‪.‬‬
‫‪ -2‬اﻹﻋﻔﺎءات اﻟﺗﻲ ﺗﺗم دون دراﺳﺔ واﻟﺗـﻲ ﺗﺷـﻣل ﻣـدﺧﻼت اﻟﻘطـﺎع اﻟﺻـﻧﺎﻋﻲ واﻟﺧـدﻣﻲ ﯾﺗﺳـﺑب ﻓـﻲ‬
‫ﺗﺷوﯾﻪ ﻧظﺎم اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ ‪.‬‬
‫‪ -3‬إﺧﺿــﺎع ﻣــدﺧﻼت ﺳــﻠﻌﺔ ﻣﻌﻔﯾــﺔ ﻣــن اﻟﺿ ـرﯾﺑﺔ ﻋﻠ ــﻰ اﻟﻘﯾﻣــﺔ اﻟﻣﺿ ــﺎﻓﺔ ﯾﺗﺳــﺑب ﻓ ــﻲ إﻟﻐــﺎء ﺟ ــزء‬
‫أﺳﺎﺳﻲ ﻟﻠﺿرﯾﺑﺔ ﺗﻣﺛل ﺧﺻم ﺿرﯾﺑﺔ اﻟﻣـدﺧﻼت ﻣﻣـﺎ ﯾﺟﻌـل اﻟﻣﻛﻠـف ﯾﻘـوم ﺑﺈدﺧـﺎل اﻟﺿـرﯾﺑﺔ ﻓـﻲ‬
‫ﺗﻛﻠﻔﺔ اﻟﺳﻠﻌﺔ اﻟﻣﻧﺗﺟﺔ ‪ ،‬وﻛذﻟك ﺑﺎﻟﻧﺳﺑﺔ ﻟﻠﺳﻠﻊ اﻟﺧﺎﺿﻌﺔ وﻣدﺧﻼﺗﻬﺎ ﻣﻌﻔﯾﺔ ‪.‬‬
‫اﺷ ــﺗﻣﻠت اﻟد ارﺳ ــﺔ ﻋﻠ ــﻰ د ارﺳ ــﺔ ﺣ ــﺎﻟﺗﯾن ﻋﻣﻠﯾﺗ ــﯾن ﻓ ــﻲ اﻟﺗوﺻ ــل إﻟ ــﻲ اﻟﻧﺗ ــﺎﺋﺞ وﻛ ــذﻟك اﻋﺗ ﻣ ــدت ﻋﻠ ــﻰ‬
‫اﻟﻣﻘــﺎﺑﻼت اﻟﺷﺧﺻــﯾﺔ اﻟﺗــﻲ أﺟرﯾــت ﻣــﻊ ﺑﻌــض اﻟﻣﺧﺗﺻــﯾن ﻓــﻲ اﻟﺗوﺻــل إﻟــﻲ اﻟﻧﺗــﺎﺋﺞ واﻟﺗوﺻــﯾﺎت ‪ ،‬أﻫــم‬
‫اﻟﻧﺗﺎﺋﺞ اﻟﺗﻲ ﺗوﺻﻠت إﻟﯾﻬﺎ اﻟدراﺳﺔ ‪:‬‬
‫‪ -1‬أن اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ ﺗﺣﻘق إﯾرادات ﺳرﯾﻌﺔ وﺑﺗﻛﺎﻟﯾف أﻗل ﻣن اﻟﺿراﺋب اﻷﺧرى ‪.‬‬
‫‪ -2‬اﻹﻋﻔﺎءات ﻣن اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ ﺑدأت ﻣﻧذ ﺗطﺑﯾﻘﻬﺎ إﻻ أﻧﻬﺎ أﺧذت ﻓﻲ اﻟﺗ ازﯾـد ﺑﻌـد‬
‫اﻟﺗطﺑﯾق ﻓﻲ ﺷﻛل أواﻣر وﻗ اررات و ازرﯾﺔ ‪.‬‬
‫‪ -3‬ﺳــﺎﻫﻣت اﻟﺿـرﯾﺑﺔ ﻋﻠــﻰ اﻟﻘﯾ ﻣــﺔ اﻟﻣﺿــﺎﻓﺔ ﻣﺳــﺎﻫﻣﺔ ﻛﺑﯾـرة وﻓﺎﻋﻠــﺔ ﻓــﻲ زﯾــﺎدة اﻹﯾـرادات اﻟﺿـرﯾﺑﯾﺔ‬
‫ﺣﯾث ﺗراوﺣت ﻣﺎ ﺑﯾن ‪ %66 - %56‬ﻓﻲ اﻷﻋوام ‪2001‬م – ‪2007‬م‪.‬‬
‫‪ -4‬اﻹﻋﻔــﺎءات اﻟﺗــﻲ ﺗ ــﺗم ﻟﻠﺳــﻠﻊ ذات اﻟﻣــدﺧﻼت اﻟﺧﺎﺿــﻌﺔ ﺗــؤدي إﻟــﻲ ﺗﺷ ــوﯾﻪ ﻧظــﺎم اﻟﺿ ـرﯾﺑﺔ ﻟ ــﻲ‬
‫اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ وذﻟك ﻟﻐﯾﺎب رﻛن أﺳﺎﺳـﻲ وﻫـو اﻟﺧﺻـم وﯾـؤدي إﻟـﻲ إدﺧـﺎل اﻟﺿـرﯾﺑﺔ ﻓـﻲ ﺗﻛﻠﻔـﺔ‬
‫اﻟﺳﻠﻌﺔ ‪.‬‬
‫‪ -5‬إن اﻹﻋﻔـﺎءات ﻣــن اﻟﺿـرﯾﺑﺔ ﻋﻠـﻰ اﻟﻘﯾﻣــﺔ اﻟﻣﺿــﺎﻓﺔ ﺗﺗﺳـﺑب ﻓــﻲ ﺿــﯾﺎع إﯾـرادات ﺿـرﯾﺑﯾﺔ ﻛﺎﻧــت‬
‫ﺳﺗﺣﺻل ﻟو ﻓرﺿت ﻋﻠﯾﻬﺎ اﻟﺿرﯾﺑﺔ ‪.‬‬
 ‫أﻫم اﻟﺗوﺻﯾﺎت اﻟﺗﻲ ﺗم اﻟﺗوﺻل إﻟﯾﻬﺎ ﻣن ﺧﻼل اﻟدراﺳﺔ ‪:‬‬
‫‪ -1‬اﻟﻘﯾـﺎم ﺑـورش وﺳــﻣﻧﺎرات ود ارﺳـﺎت ﻟﻠﺳــﻠﻊ واﻟﺧـدﻣﺎت واﻟﺗـﻲ ﯾــرى أن ﻫﻧـﺎك ﺿــرورة ﻣـن إﻋﻔﺎءاﻫــﺎ‬
‫ﻗﺑل ﺻدور ﻗرار اﻹﻋﻔﺎء ‪.‬‬
‫‪ -2‬إن اﻹﻋﻔــﺎءات اﻟﺗــﻲ ﺻــدرت ﻟﻠﺳــﻠﻊ ذات اﻟ ﻣــدﺧﻼت اﻟﺧﺎﺿــﻌﺔ أدت إﻟــﻲ ﺗﺷــوﯾﻪ اﻟﻧظــﺎم ﻟــذﻟك‬
‫ﯾوﺻﻲ اﻟﺑﺎﺣث ﺑﺈﻋﻔﺎء ﻣدﺧﻼت ﻫذﻩ اﻟﺳﻠﻊ أو إﺧﺿﺎع ﻫذﻩ اﻟﺳﻠﻊ ‪.‬‬

‫‪Abstract‬‬
 this study aim to investigate the tax exemption reasons from
value added tax and the effect which causes by exemption on tax
revenues with clarifying tax revenues to value added tax as the result
of taxable and exempted commodities which they are being subjected .
The study hypothesis have been formulated as are follows :-
(1) The tax exemptions which include commodities and services from
taxation on value added tax which causes wasting in additional
revenues that enable commodities and services if they are subjected .
(2) The tax exemptions that occur randomly which involve industrial
and sector input cause tax system disfigure on value added .
(3) the subjected of exempted commodity input from tax of value added
tax causes invoke basic part of tax and these inputs made tax discount
which the supplier has inserted to tax for production commodity cost ,
as well as the commodities which are subjected to and their inputs
which are exempted .
the study has included to practical case studies to find out the result
that depend on the personal interviews with some specialized ones .
the most important find out and recommendations that study has come
out with are as follows :
(1) the value added tax has realized quick revenues with minimum
costs from others taxes .
(2) the exemption of value added tax has started since it application
but it is taken into increasing after application as orders and ministry
decision .
(3) the value added tax contribution more efficiency in increasing
taxation revenues about 65% to 66% from 2001 up to 2007 .
(4) the exemption that are occurred the commodities with subject
input that cause tax system disfigure to value added tax as to the
absence of basic pillar , discounting , which lead to insert tax into
commodity cost .
(5) the exemption from taxation on value added causes wasting
revenues that be gained if it is in imposed .
the researcher lias with the following recommendations :
(1) making workshop seminars and studies that concern with
commodities and services which seen necessary to be exempted before
the issues of exemption decision .
(2) the exemptions that are issued in respect to commodities that
have subjected inputs that have lead to the system disfigure , hence the
researcher has recommended with exemption the inputs of those
commodities or to be subjected ..

‫ﻓﮭﺮﺳﺖ اﻟﻤﺤﺘﻮﯾﺎ ت‬

‫اﻟﺻﻔﺣﺔ‬ ‫اﻟﻣوﺿوع‬
‫أ‬ ‫اﻵﯾﺔ‬
‫ب‬ ‫اﻹﻫداء‬
‫ج‬ ‫اﻟﺷﻛر واﻟﺗﻘدﯾر‬
‫د‬ ‫ﻣﻠﺧص اﻟدراﺳﺔ‬
‫و‬ Abstract
‫ح‬ ‫ﻓﻬرﺳت اﻟﻣﺣﺗوﯾﺎت‬
‫ط‬ ‫ﻓﻬرﺳت اﻟﺟداول‬
 ‫اﻟﻔﺻل اﻷول ‪ :‬اﻹطﺎر اﻟﻣﻧﻬﺟﻲ واﻟدراﺳﺎت اﻟﺳﺎﺑﻘﺔ‬
‫‪1‬‬ ‫اﻟﻣﺑﺣث اﻷول ‪ :‬اﻹطﺎر اﻟﻣﻧﻬﺟﻲ‬
‫‪6‬‬ ‫اﻟﻣﺑﺣث اﻟﺛﺎﻧﻲ ‪ :‬اﻟدراﺳﺎت اﻟﺳﺎﺑﻘﺔ‬
‫اﻟﻔﺻل اﻟﺛﺎﻧﻲ ‪ :‬اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ واﻹﻋﻔﺎءات ﻣﻧﻬﺎ‬
‫‪16‬‬ ‫اﻟﻣﺑﺣث اﻷول ‪ :‬اﻟﺿ رﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ‬
‫‪29‬‬ ‫اﻟﻣﺑﺣث اﻟﺛﺎﻧﻲ ‪ :‬اﻹﻋﻔﺎءات ﻣن اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ‬
‫اﻟﻔﺻل اﻟﺛﺎﻟث ‪ :‬اﻟد راﺳﺔ اﻟﺗطﺑﯾﻘﯾﺔ‬
‫‪46‬‬ ‫اﻟﻣﺑﺣث اﻷول ‪ :‬ﺗطﺑﯾق اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ ﻓﻲ اﻟﺳودان‬
‫‪63‬‬ ‫اﻟﻣﺑﺣث اﻟﺛﺎﻧﻲ ‪ :‬اﻟﺣﺎﻻت اﻟﻌﻣﻠﯾﺔ‬
‫‪69‬‬ ‫اﻟﻣﺑﺣث اﻟﺛﺎﻟث ‪ :‬ﺗﺣﻠﯾل اﻟﺑﯾﺎﻧﺎت واﺧﺗﺑﺎر اﻟﻔرﺿﯾﺎت‬
‫‪78‬‬ ‫اﻟﻧﺗﺎﺋﺞ‬
‫‪79‬‬ ‫اﻟﺗوﺻﯾﺎت‬
‫‪80‬‬ ‫اﻟﻣراﺟﻊ‬
‫‪84‬‬ ‫اﻟﻣﻼﺣق‬

‫ﻓﮭﺮس اﻟﺠﺪاول‬

‫اﻟﺻﻔﺣﺔ‬ ‫ﻋﻧوان اﻟﺟدول‬ ‫رﻗم اﻟﺟدول‬

‫‪56‬‬ ‫اﺛر اﻟﺿراﺋب ﻋﻠﻰ اﻹﯾرادات اﻟﻌﺎﻣﺔ‬ ‫‪1‬‬
‫‪57‬‬ ‫أﺛر إﯾرادات اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ ﻋﻠﻰ اﻹﯾرادات اﻟﺿرﯾﺑﺔ‬ ‫‪2‬‬
‫‪59‬‬ ‫أﺛر اﻹﻋﻔﺎءات ﻋﻠﻰ إﯾرادات اﻟﺿرﯾﺑﺔ ﻋﻠﻰ اﻟﻘﯾﻣﺔ اﻟﻣﺿﺎﻓﺔ‬ ‫‪3‬‬
‫‪61‬‬ ‫ﺗﺣﻠﯾل وﺗﺻﻧﯾف اﻟﻔﺎﻗد اﻟﻧﺎﺗﺞ ﻣن اﻹﻋﻔﺎءات‬ ‫‪4‬‬
‫‪64‬‬ ‫اﻟﺿرﯾﺑﺔ اﻟﻣدﻓوﻋﺔ ﻋﻠﻰ اﻟﻣدﺧﻼت‬ ‫‪5‬‬