{"id":76,"date":"2011-07-11T07:09:17","date_gmt":"2011-07-11T07:09:17","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=76"},"modified":"2018-08-21T15:21:26","modified_gmt":"2018-08-21T15:21:26","slug":"pelno-mokestis4","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis4\/","title":{"rendered":"Pelno mokestis"},"content":{"rendered":"<p> <\/p>\n<div>\n<p>Apskai\u010diuojant 2011 met\u0173 ir v\u0117lesni\u0173 mokestini\u0173 laikotarpio pelno mokest\u012f vadovaujamasi finans\u0173\u00a0 ministro <strong>2010 m. gruod\u017eio 31 d. \u012fsakymu Nr. 1K\u2013414<\/strong> (\u017din., 2011, Nr. 2 \u2013 68) patvirtintu Paslaug\u0173 \u017eem\u0117s \u016bkiui, i\u0161 kuri\u0173 gautos pajamos laikomos pajamomis i\u0161 \u017eem\u0117s \u016bkio veiklos, s\u0105ra\u0161u (daugiau skaitykite: <a target=\"_parent\" href=\"http:\/\/www3.lrs.lt\/pls\/inter3\/dokpaieska.showdoc_l?p_id=390522&#038;p_query=&#038;p_tr2\">http:\/\/www3.lrs.lt\/pls\/inter3\/dokpaieska.showdoc_l?p_id=390522&#038;p_query=&#038;p_tr2<\/a>= ).\u00a0Atkreiptinas d\u0117mesys, kad naujajame s\u0105ra\u0161e buvo sutrumpintas paslaug\u0173, kurios priskiriamos \u017eem\u0117s \u016bkiui, s\u0105ra\u0161as. Nuo 2011 mokestinio laikotarpio prie toki\u0173 paslaug\u0173 <strong>nebepriskiriamos<\/strong> buhalterin\u0117s apskaitos tvarkymo paslaugos, sertifikavimo ir tarpininkavimo paslaugos, transportavimo bei konsultavimo paslaugos, nors jos ir teikiamos \u017eem\u0117s \u016bkio subjektams, taip pat\u00a0 i\u0161 s\u0105ra\u0161o buvo i\u0161brauktas ir \u017eem\u0117s \u016bkio veiklos subjekt\u0173 apr\u016bpinimas \u012fvairiais produktais, pvz., s\u0117klomis, kuru, tr\u0105\u0161omis ir kt. Taigi \u012fmon\u0117s, teikian\u010dios min\u0117tas paslaugas, nuo 2011met\u0173 nebegali naudotis \u017eem\u0117s \u016bkiui taikomomis mokes\u010di\u0173 lengvatomis.<\/p>\n<p>Taip pat Pelno mokes\u010dio komentaras buvo papildytas 12 str. 5 p. ir 16 p. komentarais d\u0117l investicini\u0173 kintamojo kapitalo bendrovi\u0173 investicini\u0173 pajam\u0173 neapmokestinimo ir draudimo bendrovi\u0173 gyvyb\u0117s draudimo \u012fmok\u0173, jei draudimo sutarties terminas ne trumpesnis kaip 10 met\u0173 arba jei draudimo i\u0161moka i\u0161mokama apdraustajam sulaukus pensinio am\u017eiaus pagal Profesini\u0173 pensij\u0173 kaupimo \u012fstatymo nuostatas, neapmokestinimo.<\/p>\n<p>\u00a0<\/p>\n<\/p><\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\">Pelno mokestis<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><em>Pagrindin\u0117s mokes\u010di\u0173 naujienos bir\u017eelio m\u0117nes\u012f <\/em><\/p>\n<div>Sandra Pavlova<br \/>UAB &#8220;Fidexperta&#8221;\u00a0mokes\u010di\u0173 konsultant\u0117<\/div>\n<div><span style=\"background-color: #ffffff;\"><span style=\"color: #ffffff;\">&#8211;<\/span><\/span><\/div>\n<div><\/div>\n<p style=\"text-align: justify;\">Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo komentaras buvo papildytas 2 straipsnio 28-1 dalies komentaru. Komentare apibr\u0117\u017eiama, kas laikytina pajamomis i\u0161 \u017eem\u0117s \u016bkio veiklos. Taip pat nustatyta, kad apskai\u010diuojant 2010 met\u0173 mokestinio laikotarpio pelno mokest\u012f vadovaujamasi \u017eem\u0117s \u016bkio ministro <strong>2002 m. gruod\u017eio 31 d.<\/strong> <strong>\u012fsakymu Nr. 528<\/strong> (\u017din., 2003, Nr. 4\u2013164; 2008, Nr. 31\u20131093) patvirtintu Paslaug\u0173 \u017eem\u0117s \u016bkiui, kurioms taikoma pelno mokes\u010dio lengvata, s\u0105ra\u0161u (daugiau skaitykite: <a target=\"_parent\" href=\"http:\/\/www3.lrs.lt\/pls\/inter3\/dokpaieska.showdoc_l?p_id=315932\">http:\/\/www3.lrs.lt\/pls\/inter3\/dokpaieska.showdoc_l?p_id=315932<\/a> ).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-76","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/76","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=76"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/76\/revisions"}],"predecessor-version":[{"id":2903,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/76\/revisions\/2903"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=76"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=76"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=76"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}