Stenogram Sejmu · 2026-09-15

Marcin Józefaciuk

Kadencja 10 · posiedzenie 65 · wypowiedź 155

Profil posła

Brak głosu imiennego z tego dnia, który potwierdzałby klub mówcy.

Pełna wypowiedź

10. kadencja, 65. posiedzenie, 1. dzień (15-09-2026) 4. punkt porządku dziennego: Sprawozdanie Komisji do Spraw Deregulacji oraz Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy o podatku dochodowym od osób prawnych (druki nr 2837 i 3053). Poseł Marcin Józefaciuk (tekst niewygłoszony): Pytania Na jakiej podstawie w ocenie skutków regulacji przyjęto, że projekt co do zasady nie wpłynie na dochody sektora finansów publicznych, skoro w tym samym dokumencie wskazano, że z powodu braku danych skutki zniesienia ograniczeń w zaliczaniu wydatków do kosztów uzyskania przychodów są trudne do oszacowania? Czy Ministerstwo Finansów przygotowało przynajmniej wariant minimalnego i maksymalnego możliwego wpływu tych zmian na dochody budżetu państwa i samorządów? Zwolnienie z obowiązku wskazywania ogólnych wskaźników finansowych obejmie ok. 130 mikro- i małych przedsiębiorców rozliczających PIT oraz ok. 3,6 tys. podmiotów rozliczających CIT, podczas gdy obowiązki dotyczące cen transferowych obejmują łącznie ok. 22 tys. podmiotów. Dlaczego nie przeanalizowano podobnego uproszczenia dla średnich przedsiębiorców albo zastąpienia części danych informacjami, które administracja posiada już w JPK, KSeF lub składanych zeznaniach podatkowych? W jaki sposób Krajowa Administracja Skarbowa zachowa dotychczasową jakość analizy ryzyka po usunięciu z informacji TPR oświadczenia, części danych dotyczących transakcji zwolnionych oraz wskaźników finansowych mikro- i małych przedsiębiorców? Czy istnieje ryzyko, że mniejsza ilość danych będzie kompensowana większą liczbą czynności sprawdzających lub kontroli kierowanych również do uczciwych przedsiębiorców? Projekt usuwa sankcję w PIT i CIT polegającą na wyłączeniu wydatku z kosztów uzyskania przychodów, ale pozostawia odpowiedzialność solidarną za zaległości kontrahenta w VAT, a przy pominięciu obowiązkowego mechanizmu podzielonej płatności - również dodatkowe zobowiązanie podatkowe wynoszące 30% kwoty podatku. Czy Ministerstwo Finansów przygotuje jednoznaczne objaśnienia pokazujące przedsiębiorcom, które konsekwencje zostają zniesione, a które nadal będą stosowane? Przebieg posiedzenia

Otwórz zachowany oryginał · Źródło urzędowe

Dowód treści wypowiedzi

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Kontekst w stenogramie

  1. Wcześniej · wypowiedź 153 Anna Gembicka 10. kadencja, 65. posiedzenie, 1. dzień (15-09-2026) 4. punkt porządku dziennego: Sprawozdanie Komisji do Spraw Deregulacji oraz Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku dochodowym od osób fizyczny
  2. Wcześniej · wypowiedź 154 Marcin Józefaciuk 10. kadencja, 65. posiedzenie, 1. dzień (15-09-2026) 4. punkt porządku dziennego: Sprawozdanie Komisji do Spraw Deregulacji oraz Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku dochodowym od osób fizyczny
  3. Później · wypowiedź 156 Mariusz Krystian 10. kadencja, 65. posiedzenie, 1. dzień (15-09-2026) 4. punkt porządku dziennego: Sprawozdanie Komisji do Spraw Deregulacji oraz Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku dochodowym od osób fizyczny
  4. Później · wypowiedź 157 Bożena Lisowska 10. kadencja, 65. posiedzenie, 1. dzień (15-09-2026) 4. punkt porządku dziennego: Sprawozdanie Komisji do Spraw Deregulacji oraz Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku dochodowym od osób fizyczny
1. (1.8ms; exec 1.77 + fetch 0.03; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, d…
2. (0.71ms; exec 0.69 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
3. (4.6ms; exec 4.59 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2736 ORDER BY ordinal
4. (2.21ms; exec 2.19 + fetch 0.02; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcrip…
5. (0.9ms; exec 0.89 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
6. (0.79ms; exec 0.78 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
7. (0.83ms; exec 0.82 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2734 ORDER BY ordinal
8. (1.16ms; exec 1.15 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
9. (3.4ms; exec 3.38 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
10. (1.05ms; exec 1.03 + fetch 0.02; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2735 ORDER BY ordinal
11. (1.64ms; exec 1.62 + fetch 0.02; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
12. (0.75ms; exec 0.74 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
13. (0.65ms; exec 0.64 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2737 ORDER BY ordinal
14. (1.76ms; exec 1.74 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
15. (1.1ms; exec 1.09 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
16. (1.15ms; exec 1.13 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2738 ORDER BY ordinal
17. (12.57ms; exec 12.53 + fetch 0.04; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_vote…
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1. (1.8ms; exec 1.77 + fetch 0.03; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, day.object_id AS day_id, day.term, day.proceeding_number, day.source_date, day.current_revision_id AS day_revision_id, dayStatement.ordinal, dayEvidence.id AS list_evidence_id, dayEvidence.selector_type AS list_selector_type, dayEvidence.selector AS list_selector, dayFetch.id AS list_fetch_id, dayFetch.requested_url AS list_source_url, dayArtifact.sha256 AS list_sha256, binding.artifact_id, binding.evidence_id AS transcript_evidence_id, transcriptEvidence.selector_type AS transcript_selector_type, transcriptEvidence.selector AS transcript_selector, transcriptFetch.id AS transcript_fetch_id, transcriptFetch.requested_url AS transcript_source_url, artifact.sha256 AS transcript_sha256, artifact.detected_mime, artifact.byte_size FROM sejm_statements s JOIN sejm_transcript_days day ON day.object_id = s.transcript_day_id LEFT JOIN sejm_mp_identities mp ON mp.term = day.term AND mp.mp_number = s.source_member_id LEFT JOIN sejm_transcript_day_statements dayStatement ON dayStatement.day_id = day.object_id AND dayStatement.day_revision_id = day.current_revision_id AND dayStatement.statement_id = s.object_id LEFT JOIN evidence dayEvidence ON dayEvidence.id = dayStatement.evidence_id LEFT JOIN fetches dayFetch ON dayFetch.id = dayEvidence.fetch_id LEFT JOIN artifacts dayArtifact ON dayArtifact.id = dayEvidence.artifact_id LEFT JOIN documents document ON document.owner_object_id = day.object_id AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', s.statement_number) LEFT JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) LEFT JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL LEFT JOIN evidence transcriptEvidence ON transcriptEvidence.id = binding.evidence_id LEFT JOIN fetches transcriptFetch ON transcriptFetch.id = transcriptEvidence.fetch_id LEFT JOIN artifacts artifact ON artifact.id = binding.artifact_id WHERE s.object_id = 11500 LIMIT 1
2. (0.71ms; exec 0.69 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10536 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
3. (4.6ms; exec 4.59 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2736 ORDER BY ordinal
4. (2.21ms; exec 2.19 + fetch 0.02; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcript_day_statements dayStatement JOIN sejm_statements statement ON statement.object_id = dayStatement.statement_id WHERE dayStatement.day_id = 11344 AND dayStatement.day_revision_id = 10904 AND dayStatement.ordinal BETWEEN 153 AND 157 AND statement.object_id <> 11500 ORDER BY dayStatement.ordinal
5. (0.9ms; exec 0.89 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 153) LIMIT 1
6. (0.79ms; exec 0.78 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10527 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
7. (0.83ms; exec 0.82 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2734 ORDER BY ordinal
8. (1.16ms; exec 1.15 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 154) LIMIT 1
9. (3.4ms; exec 3.38 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10535 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
10. (1.05ms; exec 1.03 + fetch 0.02; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2735 ORDER BY ordinal
11. (1.64ms; exec 1.62 + fetch 0.02; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 156) LIMIT 1
12. (0.75ms; exec 0.74 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10537 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
13. (0.65ms; exec 0.64 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2737 ORDER BY ordinal
14. (1.76ms; exec 1.74 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 157) LIMIT 1
15. (1.1ms; exec 1.09 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10538 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
16. (1.15ms; exec 1.13 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2738 ORDER BY ordinal
17. (12.57ms; exec 12.53 + fetch 0.04; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 65 AND individual.mp_number = 145 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-09-15' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC
Top slow:
12.57ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes indiv…
4.6ms SELECT source_text FROM text_segments WHERE extraction_id = 2736 ORDER BY ordinal
3.4ms SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run …
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12.57ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 65 AND individual.mp_number = 145 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-09-15' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC
4.6ms SELECT source_text FROM text_segments WHERE extraction_id = 2736 ORDER BY ordinal
3.4ms SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10535 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
N+1 candidates:
5× (6.75ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing…
5× (8.28ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal
4× (5.46ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON versi…
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5× (6.75ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = ? AND run.state = ? ORDER BY CASE extraction.quality_state WHEN ? THEN ? WHEN ? THEN ? ELSE ? END, run.finished_at DESC, extraction.id DESC LIMIT ?
5× (8.28ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal
4× (5.46ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = ? AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = ? AND document.document_kind = ? AND document.source_document_key = CONCAT(?, ?) LIMIT ?
PHP: 46.4ms | App: 46.3ms | DB: 37.1ms (17, rows: 19) [exec: 36.8ms, fetch: 0.3ms] | View: 0.2ms (1) | Mem: 2MB (peak: 2MB) | Files: 20
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(0.19ms) /app/templates/speeches/show.php
/app/public/index.php
/app/vendor/autoload.php
/app/vendor/composer/autoload_real.php
/app/vendor/composer/platform_check.php
/app/vendor/composer/ClassLoader.php
/app/vendor/composer/autoload_static.php
/app/vendor/symfony/deprecation-contracts/function.php
/app/vendor/symfony/polyfill-php83/bootstrap.php
/app/lib/PFrame.php
/app/config/credentials/local.php
/app/src/Http/PublicResponseCache.php
/app/src/Http/AuthRoutes.php
/app/src/Http/ReviewDecisionRoutes.php
/app/src/Http/TopicDecisionRoutes.php
/app/src/Http/WatchRoutes.php
/app/src/Http/SpeechController.php
/app/src/Overview/SpeechReadModel.php
/app/src/Text/TextSearch.php
/app/templates/layout.php