{"id":210,"date":"2012-10-09T07:42:52","date_gmt":"2012-10-09T07:42:52","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=210"},"modified":"2018-08-21T15:21:08","modified_gmt":"2018-08-21T15:21:08","slug":"uab-ar-mazoji-bendrija","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/uab-ar-mazoji-bendrija\/","title":{"rendered":"UAB ar ma\u017eoji bendrija"},"content":{"rendered":"

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R\u016bta Bilk\u0161tyt\u0117, konsultacij\u0173 bendrov\u0117s UAB \u201eFidexperta\u201c partner\u0117, pa\u017eymi, kad ma\u017eosios bendrijos nario pajamos, palyginti su UAB akcininku, kuris dar ir dirba pa\u010dioje \u012fmon\u0117je, apmokestinamos ma\u017eesniu \u201eSodros\u201c tarifu. UAB darbuotojas turi mok\u0117ti 39,98% \u201eSodros\u201c \u012fmokas, o ma\u017eosios bendrijos narys – 35,3%.<\/p>\n

Taip pat ma\u017eosios bendrijos nariui socialinio draudimo \u012fmokos nebeskai\u010diuojamos nuo didesni\u0173 kaip 5.952 Lt m\u0117nesio pajam\u0173 arba nuo didesni\u0173 kaip 71.424 Lt metini\u0173 pajam\u0173. Gaunant didesnes pajamas, socialinio draudimo \u012fmokos nebedid\u0117ja. UAB darbuotojams tokia lengvata netaikoma.<\/p>\n

Anot p. Bilk\u0161tyt\u0117s, ma\u017eosios bendrijos darbuotojai (ne nariai) \u201eSodrai\u201c moka tiek pat, kiek ir UAB darbuotojai.<\/p>\n

Jeigu mokami dividendai, tiek akcininkui – fiziniam asmeniui, tiek ma\u017eosios bendrijos nariui taikomas toks pats gyventoj\u0173 pajam\u0173 mokes\u010dio tarifas – 20%.<\/p>\n

\u201eReikia nepamir\u0161ti, kad UAB turi teis\u0119 sudaryti valdyb\u0105, o valdybos nariui tantjemos dabar apmokestinamos gerokai ma\u017eesniais mokes\u010diais nei dividendai ar darbo u\u017emokestis\u201c, – primena p. Bilk\u0161tyt\u0117.<\/p>\n

2011 m. bendra su darbo santykiais susijusi\u0173 pajam\u0173 mokes\u010di\u0173 na\u0161ta siekia 42%, dividend\u0173 – 32%, o tantjem\u0173 – 15%.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n

Pla\u010diau: http:\/\/laikrastis.vz.lt\/index.php?act=mpr<\/span>a<\/span>sa&sub=article&id=54379#ixzz28mm61kpU<\/span><\/a><\/div>\n

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UAB ar ma\u017eoji bendrija
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<\/span><\/span> <\/span><\/em><\/p>\n

\"verslo_zinios\"<\/span><\/em><\/div>\n
Verslo \u017einios, 2012 10 09
<\/span><\/em><\/div>\n
Vytautas V. \u017deimantas<\/span><\/em><\/div>\n
Su R\u016btos Bilk\u0161tyt\u0117s, Fidexperta vadov\u0117s, komentarais.<\/em><\/span><\/div>\n
<\/em><\/span><\/div>\n
<\/span><\/div>\n

\u00a0<\/p>\n

R\u016bta Bilk\u0161tyt\u0117 konsultacij\u0173 bendrov\u0117s UAB “Fidexperta” partner\u0117: “Reikia nepamir\u0161ti, kad UAB turi teis\u0119 sudaryti valdyb\u0105, o valdybos nariui tantjemos dabar apmokestinamos ma\u017eesniais mokes\u010diais nei dividendai”.<\/span><\/strong><\/p>\n

Ma\u017eosios bendrijos narys moka kiek ma\u017eesnes \u012fmokas “Sodrai” nei UAB akcininkas darbuotojas, ta\u010diau UAB akcininkas turi prana\u0161um\u0173 i\u0161mokant tantjemas. <\/span><\/strong><\/p>\n

<\/span><\/strong><\/p>\n","protected":false},"author":1,"featured_media":79,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c4-straipsniai"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/210","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=210"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/210\/revisions"}],"predecessor-version":[{"id":2797,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/210\/revisions\/2797"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media\/79"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=210"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}