{"id":1856,"date":"2015-08-06T08:08:54","date_gmt":"2015-08-06T08:08:54","guid":{"rendered":"http:\/\/www.fide.lt\/?p=1856"},"modified":"2018-08-21T15:17:07","modified_gmt":"2018-08-21T15:17:07","slug":"pelno-mokestis-birzelio-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis-birzelio-menesio-mokesciu-naujienos\/","title":{"rendered":"Pelno mokestis: bir\u017eelio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"

<\/p>\n

Sandra Pavlova UAB \u201cFidexperta\u201d <\/em><\/p>\n

vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/em><\/p>\n

Mantas Grigaitis<\/p>\n

vyr. mokes\u010di\u0173 konsultant\u0117s asistentas<\/p>\n

Aktualu \u012fmon\u0117ms, norin\u010dioms gauti socialini\u0173 \u012fmoni\u0173 status\u0105<\/strong><\/p>\n

Pakeistas Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo 5 straipsnio apibendrintas paai\u0161kinimas (komentaras)<\/em><\/p>\n

Valstybin\u0117 mokes\u010di\u0173 inspekcija prie Lietuvos Respublikos finans\u0173 ministerijos nauja redakcija i\u0161d\u0117st\u0117 Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo (toliau \u2013 ir PM\u012e) 5 str. apibendrint\u0105 paai\u0161kinim\u0105 (komentar\u0105), kuriame konkretizuojama, kokie vienetai savo apmokestinam\u0105j\u012f peln\u0105 gali apmokestinti skirtingais pelno mokes\u010dio tarifais.<\/p>\n

Pakeitimais vienetams primenama, kad vienetas nor\u0117damas gauti socialin\u0117s \u012fmon\u0117s status\u0105 ir pasinaudoti galimybe savo apmokestinam\u0105j\u012f peln\u0105 apmokestinti 0 proc. pelno mokes\u010dio tarifu, nebeprivalo atitikti Lietuvos Respublikos smulkaus ir vidutinio verslo \u012fstatyme nustatyt\u0173 s\u0105lyg\u0173.<\/p>\n

\n

\u0160altinis<\/strong><\/a><\/p>\n

Aktualu vienetams, gaunantiems pajamas i\u0161 paslaug\u0173 \u017eem\u0117s \u016bkiui<\/strong><\/p>\n

Pakeistas Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo 2 straipsnio 28-1 dalies apibendrintas paai\u0161kinimas (komentaras)<\/em><\/p>\n

Valstybin\u0117 mokes\u010di\u0173 inspekcija prie Lietuvos Respublikos finans\u0173 ministerijos nauja redakcija i\u0161d\u0117st\u0117 Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo 2 str. 28-1 d. apibendrint\u0105 paai\u0161kinim\u0105 komentar\u0105 d\u0117l pajam\u0173 i\u0161 \u017eem\u0117s \u016bkio veiklos s\u0105vokos.<\/p>\n

Pakeitimais primenama, kad apskai\u010diuojant 2012 met\u0173 ir v\u0117lesni\u0173 laikotarpi\u0173 apmokestinam\u0105j\u012f peln\u0105, pajamos i\u0161 paslaug\u0173 \u017eem\u0117s \u016bkiui, \u017eem\u0117s \u016bkio veiklos pajamomis laikomos tik tuo atveju, jei jos suteiktos asmenims, besiver\u010diantiems \u017eem\u0117s \u016bkio produkt\u0173 gamyba, t.y. asmenims u\u017esiimantiems \u017eem\u0117s \u016bkio produkt\u0173 gamyba, \u012fskaitant auginim\u0105 derliaus nu\u0117mim\u0105, mel\u017eim\u0105, gyv\u016bn\u0173 veisim\u0105 ir tokios veiklos metu gaut\u0173 produkt\u0173 pirmin\u012f perdirbim\u0105 (pvz. apdorojim\u0105, apdirbim\u0105, pirmin\u012f tvarkym\u0105), kurio metu nekei\u010diant produkto chemin\u0117s sud\u0117ties taip pat gaunamas \u017eem\u0117s \u016bkio produktas.<\/p>\n

\n

\u0160altinis<\/strong><\/a><\/p>\n<\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Lietuvi\u0173<\/a>.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,10],"tags":[],"class_list":["post-1856","post","type-post","status-publish","format-standard","hentry","category-naujienos","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/comments?post=1856"}],"version-history":[{"count":2,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1856\/revisions"}],"predecessor-version":[{"id":1858,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/1856\/revisions\/1858"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=1856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=1856"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=1856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}