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حسن بولعوان: لابد أن نصلح نظام الجبايات المحلية لجذب مزيد من المستثمرين ونجاح المشاريع ذات الطابع الاقتصادي رهين بالاعتماد على كفاءة المحاسب المعتمد
استقبلنا حسن بولعوان، رئيس المجلس الجهوي للمحاسبين المعتمين بجهة مراكش أسفي المنضوين تحت لواء المنظمة المهنية للمحاسبين المعتمدين، وذلك من أجل اجراء حوار صحفي حول مهام وأدوار المحاسب المعتمد في نجاح المشاريع وجذب المستثمرين، وأيضا كشف العراقيل التي تؤدي اٍلى فشل المستثمرين، كما نقاشنا موضوع الجبابات الملحية الذي يحتاج الى ترسانة قانونية لتقويته حتى يتلاءم مع مناخ الأعمال لاسيما محليا. للمزيد من التفاصيل طرحنا الأسئلة التالية على رئيس المجلس :
في البداية نشركم على الاستضافة، ونود أن تحدثنا عن تأسيس المجلس الجهوي للمحاسبين المعتمدين بجهة مراكش اسفي؟
لابد أن نشكر جريدتكم على متابعتها لموضوع تأسيس المجلس الجهوي للمحاسبين المعتمدين، وأيضا أنشطة المجلس الجهوي في مجال المالية. وعن تأسيس المجلس الجهوي، فقد تم تأسيس هذا الصرح الديمقراطي المؤسساتي يوم 10 نونبر 2023 في أول انتخابات جهوية تقام على صعيد جهة مراكش أسفي، بالنسبة لمنظمة المحاسبين المهنيين التي تضم 9 جهات مهيكلة.
ما الهدف من تأسيس هذا المجلس الجهوي؟
بالنسبة للمجلس الجهوي، فهو يقوم بمهام مجالية وترابية، عكس عمل المجلس الوطني، والمتمثلة في القرب من المحاسبين ومن همومهم المهنية والترافع على قضايا مهمة تخص أعمالهم كمحاسبين، وعقد لقاءات تواصلية لفائدتهم قصد الانصات اليهم وبحث إيجاد حلول لمشاكل قد تعترض عملهم اليومي، بالإضافة الى تنظيم دورات تكوينية في مجال المالية وتقريبهم من المستجدات القانونية والإدارية التي تخص هذا المجال، كون القانون الداخلي للمنظمة المعنية تلزم جميع المحاسبين على تلقي على 44 ساعة من التكوين سنويا، والتي ستمكنهم من متابعة جميع المستجدات المهنية والقانونية للرفع من مستوى الجميع في هذا الباب، لاسيما أن هذه المهنة، تبقى حيوية ونشطة وتعرف مستجدات متواصلة واصدارات قانونية جديدة طيلة السنة أو كل سنة، وأيضا إصدارات إدارية، وبالتالي فلابد لنا أن نبقى حريصين على تنمية وتطوير هذه المهنة ومسايرة جميع أشكال المتغيرات التي تأتي بها الساحة في مجال المالية والمحاسباتية.
هل يمكن لمؤسستكم أن تساهم في نشر الوعي الضريبي وتقديم استشارات في مجال المحاسبة للمؤسسات العمومية والمنظمات الحكومية وغير الحكومية؟
بطبيعة الحال، فمن بين مهام المحاسب المعتمد، أن يشرف ويواكب عمل المؤسسات، لاسيما في مجال المالية والجبايات، ويحرص على احترام هذه المؤسسات لجميع القوانين المعمول بها، ويجنبها المشاكل مع المؤسسات الضريبية.
كما أن للمحاسب المعتمد أدوار طلائعية أخرى تتعلق بمواكبة المؤسسات العمومية، مع العلم أن مجموعة من القوانين قد تغيرت ، لاسيما فيما يخص اخضاعها للمحاسبة العامة، وبالتالي يبقى دور المحاسب العمومي محوري في هذا الباب، ويقدم خدمات حيوية لهذه المؤسسات في مجالات التكوين والتأطير حتي تحترم بقوة وضعيتها المالية وإنجاز ملفات الموازنة المالية السنوية بكل دقة.
مشاريع مهمة من أجل نجاحها لابد أن تعمل على ضبط جانبها الجبائي، ما هو دور المجلس الجهوي في هذا المجال؟
أكيد، فمن بين مهام المحاسبين المعتمدين بجهة مراكش أسفي وأيضا على المستوى الوطني، هو الضبط والمواكبة، ويعمل المجلس الجهوي من خلال لجن منبثقة عنه، وبالضبط لجنة الجبايات التي يشرف عليها السيد أعراب محمد، ودورها أن تزود المجلس الجهوي باٍقتراحات في فترة اعداد قانون المالية قصد الادلاء بها، باعتبارنا قوة اقتراحية كمستشارين في الجانب المالي والجبائي كمحاسبين معتمدين, كما أن دور هذه اللجنة لا يقف عند هذه النقطة، بل يحاول أن يقف
أيضا عند أسئلة غير واضحة أو غير مفهومة ( QUESTION REPONSE) عند اصدار القانون، وبالتالي تلاحظ بأن فصول قانونية مبهمة وتحاول بعد مناقشتها أن تزود الجهات المختصة أو الوصية بمقترحات تعديلية بشأنها بتنسيق مع اللجنة الوطنية للجبايات.
هل يمكن لعملكم أن يساهم في تنمية الجبايات المحلية؟
صراحة هذا موضوع كبير جدا، فكما تعلمون أن هذا الموضوع من اختصاص وزارة الداخلية، ونقترح أن نعمل كمجلس وطني ومجالس جهوية واللجن الجهوية لاسيما لجن الجبايات، على أعداد مقترح من خلال ورش مفتوح ندلي من خلاله بملاحظاتنا وآرائنا ونرفعها الى وزارة الداخلية. كما تعلمون فاٍن الجبايات المحلية ينقصها الشيء الكثير وتحتاج الى إعادة صياغة أو على الأقل صيغة تعديلية انية من أجل جذب مزيد من المستثمرين من خلال تيسير وتحسين ظروف مناخ الاعمال عند تحسين مسطرة الجبابات المحلية التي تعترض عدد منهم ويفكرون في الغاء مشاريعهم ذات الطابع الاقتصادي على وجه الخصوص والتي تحتاج لتراخيص كثيرة مقرونة بأداءات لها طابع محلي تكون في غلب الأحيان مكلفة بالنسبة للمستثمرين.
اٍضافة الى ذلك، فقد سجلنا نحن كمحاسبين معتمدين عدة جبايات محلية يمكن أن تدخل في دائرة عرقلة الاستثمار، وعلى رأسها، الرسم المهني، وهو الرسم الذي قدمنا بشأنه اقتراحات وملاحظات، واعتبرنا أنه يجب أن ينضاف الى حجم الاستثمار المتداول، عكس ما يتم حاليا، اٍذ يتم اضافتها على القيمية الكرائية، الأمر الذي يجد معه المستثمر صعوبة في الأداء نتيجة ارهاقه بمزيد من الضرائب.
ونطالب من الجماعات المحلية بتنسيق مع وزارة الداخلية إعادة التفكير في صياغة أو تعديل هذا الرسم، وذلك من أجل تيسير جذب مزيد من المستثمرين وتسهيل عملية انجاز المشاريع التي صراحة قد تعود بالنفع الكثير على الجبابات المحلية وتقويتها، وأيضا خلق فرصة حقيقية في مختلف مجالات الاستثمار لاسيما المحلية ذات الطابع الاقتصادي، وذلك بالتعاون الكبير مع المجالس الجهوية للمنظمة المهنية للمحاسبين المعتمدين وأيضا المجلس الوطني ومختلف اللجان المنبثقة عن هذه المؤسسات المهنية.
بالإضافة الى ذلك، واستنادا الى تجاربنا وخبرتنا في مجال المحاسباتية والمالية والجبائيةـ فاٍن الجبايات المحلية بصفة عامة تحتاج الى فتح ورش كبير من أجل إعادة تنقيح فصولها حتى تلائم صراحة المناخ العام للاستثمار وجذب المستثمرين.
بماذا تنصحون الشباب حاملي المشاريع الذين انطلقوا في تأسيس شركات جديدة؟
أعتقد أن نجاح الشركات أو بالأحرى المشاريع الجديدة، رهين بالاستفادة من خبرة المحاسبين المعتمدين الذين راكموا تجارب كبيرة ودقيقة في مجال المالية والجبايات والمحاسباتية، وايضا لهم من الكفاءة العالية التي تمكنهم من مواكبة ومرافقة المستثمر منذ اللحظات الأولى التي يفكر فيها في انجاز مشروعه، لأن المواكبة لابد أن تنطلق منذ البداية، لأن اغلب الذين يجدون صعوية في اٍنجاح مشاريعهم أو تعترضهم مشاكل في عملية التدبير لا يعتمدون على خبرة المحاسب المعتمد، وبالتالي فهم يسقطون في فخ الاستشارات العشوائية التي لا تنفع في نهاية المطاف.
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