{"id":2052,"date":"2016-02-04T12:49:35","date_gmt":"2016-02-04T12:49:35","guid":{"rendered":"http:\/\/www.fide.lt\/?p=2052"},"modified":"2018-08-21T15:16:58","modified_gmt":"2018-08-21T15:16:58","slug":"pelno-mokestis-sausio-menesio-mokesciu-naujienos-3","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis-sausio-menesio-mokesciu-naujienos-3\/","title":{"rendered":"Pelno mokestis: sausio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p><\/p>\n<p><p style=\"text-align: justify;\"><em>Sandra Pavlova \u2013 \u010ce\u010dko UAB \u201cFidexperta\u201d <\/em><\/p>\n<p style=\"text-align: justify;\"><em><em>Mokes\u010di\u0173 konsultant\u0117<\/em><\/em><\/p>\n<p style=\"text-align: justify;\">Mantas Grigaitis<\/p>\n<p style=\"text-align: justify;\">vyr. mokes\u010di\u0173 konsultant\u0117s asistentas<\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu laivybos vienetams d\u0117l pelno apmokestinimo standartiniu pelno mokes\u010dio tarifu<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Nauja redakcija i\u0161d\u0117stytas LR pelno mokes\u010dio \u012fstatymo 11 str. 7 d. apibendrintas paai\u0161kinimas d\u0117l laivybos vieneto pajam\u0173 i\u0161 veiklos, nesusijusios su ve\u017eimu j\u016br\u0173 laivais, apmokestinimo standartiniu pelno mokes\u010dio tarifu<\/em><\/p>\n<p style=\"text-align: justify;\">Nauja redakcija i\u0161d\u0117stytas Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo (toliau \u2013 ir PM\u012e) 11 str. 7 d. apibendrintas paai\u0161kinimas (komentaras), kuriame apibr\u0117\u017eiama kaip yra apskai\u010diuojamos laivybos vieneto apmokestinamosios pajamos.<\/p>\n<p style=\"text-align: justify;\">Remiantis PM\u012e nuostatomis, laivybos vienetai savo pajamas i\u0161 tarptautinio ve\u017eimo j\u016br\u0173 laivais ir su \u0161ia veikla tiesiogiai susijusias pajamas gali apmokestinti taikydami fiksuot\u0105 pelno mokest\u012f.<\/p>\n<p style=\"text-align: justify;\">Auks\u010diau min\u0117to komentaro pakeitimais laivybos vienetams, pasirinkusiems savo pajamas apmokestinti fiksuotu pelno mokes\u010diu, primenama, kad, jei jie vykdo ir kit\u0105, ne su ve\u017eimo j\u016br\u0173 laivais susijusi\u0105 veikl\u0105, tuomet i\u0161 tokios veiklos gautas pelnas yra apmokestinamas taikant bendr\u0105sias pelno apmokestinimo taisykles. Tai rei\u0161kia, kad laivybos vienetai turi tvarkyti savo apskait\u0105 taip, kad b\u016bt\u0173 galima atskirti gautas pajamas i\u0161 ve\u017eimo j\u016br\u0173 laivais veiklos ir pajamas i\u0161 kitokios veiklos, nesusijusios su ve\u017eimu j\u016br\u0173 laivais. Atsi\u017evelgiant \u012f tai, laivybos vienetas turi apskaityti ilgalaik\u012f, trumpalaik\u012f ir finansin\u012f turt\u0105, \u012fsipareigojimus, kurie susij\u0119 su laivybos vieneto vykdoma kita nei ve\u017eimo j\u016br\u0173 laivais veikla.<\/p>\n<p style=\"text-align: justify;\">\n<p><a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-lietuvos-respublikos-pelno-mokescio-istatymo-11-straipsnio-7-dalies-apibendrinto-paaiskinimo-komentaro-?redirect=http%3A%2F%2Fwww.vmi.lt%2Fcms%2Fmokesciu-naujienos%3Fp_p_id%3D101_INSTANCE_DkY4%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_count%3D1\"><strong>\u0160altinis<\/strong><\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"http:\/\/www.fide.lt\/lt\/wp-json\/wp\/v2\/posts\/2052\" class=\"qtranxs-available-language-link qtranxs-available-language-link-lt\" title=\"Lietuvi\u0173\">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-2052","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\/2052","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=2052"}],"version-history":[{"count":2,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/2052\/revisions"}],"predecessor-version":[{"id":2054,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/2052\/revisions\/2054"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=2052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=2052"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=2052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}