{"id":256,"date":"2013-02-25T06:39:58","date_gmt":"2013-02-25T06:39:58","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=256"},"modified":"2018-08-21T15:21:00","modified_gmt":"2018-08-21T15:21:00","slug":"draudimo-imones-isskaiciuota-francize-leidziami-atskaitymai","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/draudimo-imones-isskaiciuota-francize-leidziami-atskaitymai\/","title":{"rendered":"Draudimo \u012fmon\u0117s i\u0161skai\u010diuota fran\u010diz\u0117 – leid\u017eiami atskaitymai?"},"content":{"rendered":"

<\/p>\n

D\u0117l KASKO draudimo<\/h3>\n

LR pelno mokes\u010dio \u012fstatymo (toliau \u2013 PM\u012e) 17 straipsnyje nurodoma, kad s\u0105naudos, b\u016btinos pajamoms u\u017edirbti ar ekonominei naudai gauti, laikytinos leid\u017eiamais atskaitymais. Taigi, vadovaujantis PM\u012e 17 straipsnio nuostatomis, s\u0105naudomis, priskiriamomis prie leid\u017eiam\u0173 atskaitym\u0173, gal\u0117t\u0173 b\u016bti laikomos draudimo \u012fmokos, jeigu draudimo objektas yra susij\u0119s su pajam\u0173 u\u017edirbimu. Bendrov\u0117 i\u0161laidas KASKO draudimui gal\u0117t\u0173 priskirti leid\u017eiamiems atskaitymams tuo atveju, jeigu draud\u017eiam\u0105 automobil\u012f naudoja savo veikloje pajamoms u\u017edirbti.<\/p>\n

\u00a0<\/p>\n

D\u0117l remonto i\u0161laid\u0173<\/h3>\n

PM\u012e 20 str. 1 dalyje reglamentuota nuosavo naudojamo ilgalaikio materialiojo turto remonto arba rekonstravimo s\u0105naud\u0173, kurios priskiriamos prie ribojamo dyd\u017eio leid\u017eiam\u0173 atskaitym\u0173, apskai\u010diavimo tvarka. Nustatyta, kad tuo atveju, jeigu bendrov\u0117s nuosavo ilgalaikio materialiojo turto remontas prailgint\u0173 turto naudingo tarnavimo laik\u0105 arba pagerint\u0173 jo nauding\u0105sias savybes, \u0161io remonto verte tur\u0117t\u0173 b\u016bti didinama remontuoto ilgalaikio materialiojo turto \u012fsigijimo kaina. Ta\u010diau tuo atveju, kai atlikti remonto darbai neprailgina ilgalaikio materialiojo turto naudingo tarnavimo laiko arba nepagerina jo nauding\u0173j\u0173 savybi\u0173, remonto s\u0105naudos leid\u017eiamiems atskaitymams priskiriamos t\u0105 mokestin\u012f laikotarp\u012f, kur\u012f remonto darbai buvo u\u017ebaigti.<\/p>\n

Atsi\u017evelgiant \u012f pateikt\u0105 situacij\u0105, darytina i\u0161vada, kad po avarijos bendrov\u0117s suremontuoto automobilio naudingosios savyb\u0117s nebuvo pagerintos, taip pat remontas neprailgino automobilio naudingo tarnavimo laiko. Bendrov\u0117s naudojamo automobilio remonto i\u0161laidos gal\u0117t\u0173 b\u016bti priskiriamos remonto s\u0105naudoms ir atskaitomos i\u0161 pajam\u0173 tuo mokestiniu laikotarpiu, kur\u012f jos fakti\u0161kai patiriamos. Taigi, jeigu n\u0117ra kei\u010diama (d\u0117l draudiminio \u012fvykio suma\u017einama) automobilio vert\u0117, bendrov\u0117s automobilio remonto i\u0161laidos, kurias pagal patvirtinan\u010dius dokumentus kompensavo draudimo \u012fmon\u0117, yra priskiriamos neleid\u017eiamiems atskaitymams, o automobilio remonto sumos dalis, kurios draudimo \u012fmon\u0117 nekompensavo, t. y. suma, atitinkanti fran\u0161iz\u0117s sum\u0105, gali b\u016bti priskiriama bendrov\u0117s leid\u017eiamiems atskaitymams. Pa\u017eym\u0117tina, kad automobilis turi b\u016bti naudojamas bendrov\u0117s pajamoms u\u017edirbti.<\/p>\n

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

Draudimo \u012fmon\u0117s i\u0161skai\u010diuota fran\u010diz\u0117 – leid\u017eiami atskaitymai?
<\/span><\/h1>\n

\"aktualijos\"<\/p>\n

Apskaitos, audito ir mokes\u010di\u0173 aktualijos, <\/span><\/span><\/em>2013-02-25 Nr. 8<\/span>
<\/em><\/div>\n
Mokes\u010di\u0173 ekspert\u0117, UAB \u201eFidexperta\u201c vadov\u0117<\/span><\/div>\n

R\u016bta BILK\u0160TYT\u0116<\/span><\/p>\n

<\/h3>\n

Situacija<\/span><\/span><\/h3>\n

<\/span> <\/p>\n

<\/span><\/div>\n

<\/span> <\/p>\n

Bendrov\u0117 savo veikloje pagal lizingo sutart\u012f naudoja automobil\u012f.<\/span> Pagal sudarytos lizingo sutarties s\u0105lygas<\/span>, bendrov\u0117 privalo drausti <\/span>automobil\u012f KASKO darudimu.<\/span><\/strong><\/span><\/p>\n

Bendrov\u0117 apdraud\u0117 automobil\u012f KASKO draudimu. \u012evyko draudiminis \u012fvykis \u2013 avarija. Po avarijos automobilis buvo suremontuotas. Atlikto remonto vert\u0117 pagal paslaug\u0105 suteikusios \u012fmon\u0117s s\u0105skait\u0105 \u2013 3000\u00a0Lt. Draudimo \u012fmon\u0117 bendrovei kompensavo 2700 Lt, t. y. at\u0117m\u0117 300 Lt sutartyje nustatyt\u0105 fran\u0161iz\u0119<\/span>.
<\/strong><\/span><\/p>\n


<\/strong><\/span><\/p>\n

Klausimas<\/span><\/strong><\/span><\/p>\n

<\/em><\/strong><\/span><\/p>\n

Ar bendrov\u0117 gali priskirti leid\u017eiamiems atskaitymams KASKO draudimo i\u0161laidas? Ar remonto darb\u0173 vert\u0117, atitinkanti darugimo \u012fmon\u0117s i\u0161skai\u010diuot\u0105 fran\u010diz\u0117s sum\u0105 (300 Lt), pripa\u017e\u012fstama bendrov\u0117s leid\u017eiamaiss atskaitymais pelno mokes\u010dio apskai\u010diavimo tikslais? <\/span>
<\/em><\/strong><\/span><\/p>\n

<\/span><\/span><\/p>\n","protected":false},"author":1,"featured_media":133,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-256","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\/256","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=256"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/256\/revisions"}],"predecessor-version":[{"id":2758,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/256\/revisions\/2758"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media\/133"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=256"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}