{"id":102,"date":"2011-11-30T09:43:00","date_gmt":"2011-11-30T09:43:00","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=102"},"modified":"2018-08-21T15:21:22","modified_gmt":"2018-08-21T15:21:22","slug":"iki-113000-lit-verstis-individualia-veikla-neapsimoka","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/iki-113000-lit-verstis-individualia-veikla-neapsimoka\/","title":{"rendered":"Iki 113.000 lit\u0173 verstis individualia veikla neapsimoka"},"content":{"rendered":"

<\/p>\n

<\/span>Pajam\u0173 i\u0161 individualios veiklos pagal pa\u017eym\u0105 apmokestinimas<\/strong><\/span><\/p>\n

Gyventojai, besiver\u010diantys individualia veikla pagal pa\u017eym\u0105, kuri\u0173 veikla pagal Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatym\u0105 priskiriama laisvajai profesijai (advokatai, notarai, antstoliai, konsultantai verslo, teis\u0117s, mokes\u010di\u0173 klausimais, auditoriai, buhalteriai, architektai ir kt.) gyventoj\u0173 pajam\u0173 mokest\u012f skai\u010diuoja nuo gaut\u0173 pajam\u0173 atimdami leid\u017eiamus atskaitymus (tai veiklai patirtas i\u0161laidas) ir \u0161ioms apmokestinamosioms pajamoms taikydami 15 proc. tarif\u0105. Valstybinio socialinio draudimo \u012fmokos skai\u010diuojamos nuo 50 proc. apmokestinam\u0173j\u0173 pajam\u0173 taikant 37,5 proc. tarif\u0105. LR Valstybinio socialinio draudimo \u012fstatyme \u012ftvirtinta nuostata, kad \u0161i\u0173 asmen\u0173 socialinio draudimo \u012fmok\u0173 baz\u0117 per m\u0117nes\u012f negali b\u016bti didesn\u0117 negu 4 680 Lt per m\u0117nes\u012f arba 56 160 Lt per metus, t.y. nustatytos socialinio draudimo \u012fmok\u0173 baz\u0117s \u201elubos\u201c. Mokes\u010di\u0173 at\u017evilgiu reik\u0161minga yra 112 320 Lt apmokestinam\u0173j\u0173 pajam\u0173 suma per metus. Nuo \u0161ios ribos socialinio draudimo \u012fmokos tampa fiksuotos \u2013 21 060 Lt, t.y. gaunant didesnes pajamas, valstybinio socialinio draudimo \u012fmokos yra vienodos, nebedid\u0117ja. Atsiranda tam tikra prasme regresin\u0117 mokes\u010di\u0173 sistema. Taigi min\u0117tame \u012fstatyme \u012ftvirtinta mokes\u010di\u0173 lengvata asmenims, kurie ver\u010diasi individualia veikla, i\u0161skyrus verslo liudijimus turin\u010dius asmenis. Nustatytos socialinio draudimo \u201elubos\u201c palengvina mokes\u010di\u0173 na\u0161t\u0105 individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105 vykdantiems asmenims, nepriklausomai nuo to, kokia individualios veiklos r\u016b\u0161imi asmuo ver\u010diasi \u2013 ar laisv\u0105ja profesija (\u0161ios pajamos apmokestinamos 15 proc. GPM), ar kita individualia veikla, pavyzd\u017eiui, kirp\u0117j\u0173 (j\u0173 pajamos apmokestinamos 5 proc. GPM). <\/span><\/p>\n

<\/span>Dividend\u0173 apmokestinimas<\/strong><\/span><\/p>\n

Dividendai mokami i\u0161 \u201egrynojo\u201c pelno, t.y. jau po apmokestinimo pelno mokes\u010diu, taikant 15 proc. tarif\u0105. I\u0161mokant dividendus fiziniam asmeniui, turi b\u016bti i\u0161skai\u010diuojamas 20 proc. gyventoj\u0173 pajam\u0173 mokestis. Vadinasi, akcininkui \u2013 \u012fmon\u0117s savininkui mokes\u010dio na\u0161tos procentinis dydis, kur\u012f sudaro pelno mokestis (jam kaip fiziniam asmeniui netiesiogiai) ir gyventoj\u0173 pajam\u0173 mokestis , yra pastovus \u2013 32 proc. Pa\u017eym\u0117tina, kad valstybinio socialinio draudimo \u012fmokos nuo dividend\u0173 neskai\u010diuojamos.<\/span><\/p>\n

<\/span>Su darbo santykiais susijusios pajam\u0173 apmokestinimas<\/strong><\/span><\/p>\n

<\/strong><\/span>Tuo atveju, jei \u012fmon\u0117s savininkas savo \u012fmon\u0117je dirbt\u0173 kaip darbuotojas pagal darbo sutart\u012f, priklausomai nuo jo darbo u\u017emokes\u010dio dyd\u017eio, mokes\u010di\u0173 na\u0161ta varijuot\u0173 nuo 37.06 iki 42,02 proc. Pavyzd\u017eiui, jam kaip darbuotojui gavus 1 000 Lt darbo u\u017emokes\u010dio pajam\u0173 \u201e\u012f rankas\u201c, jo mokes\u010di\u0173 na\u0161ta b\u016bt\u0173 37,06 proc., o u\u017edirbus 100 000 Lt neto atlygio per metus, mokes\u010di\u0173 na\u0161ta — 42,02 proc. Pa\u017eym\u0117tina, kad mokes\u010di\u0173 na\u0161tos dydis tampa fiksuotas \u2013 42,02 proc., kai darbo u\u017emokestis \u201eant popieriaus\u201c yra 3 150 Lt ir daugiau per m\u0117nes\u012f.<\/span><\/p>\n

Taigi — 16 %, 32 % ar <\/strong><\/span>42<\/strong><\/span><\/span>?<\/strong><\/span><\/p>\n

Lentel\u0117je pateikiami palyginamieji skai\u010diavimai, kokia mokes\u010di\u0173 na\u0161ta tenka, t.y. kiek mokes\u010di\u0173 sumokama, ver\u010diantis individualia veikla pagal pa\u017eym\u0105, esant \u0161iuo metu nustatytoms socialinio draudimo \u012fmok\u0173 baz\u0117s \u201eluboms\u201c, ir gaunant pajamas dividend\u0173 forma:<\/span><\/p>\n\n\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/col>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00a0<\/p>\n

Pajam\u0173 i\u0161 individualios veiklos pagal pa\u017eym\u0105 apmokestinimas<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Apmokestinamosios pajamos <\/strong>(at\u0117mus leid\u017eiamus atskaitymus)<\/span><\/p>\n<\/td>\n

\n

GPM<\/strong><\/p>\n

(15 proc.)<\/span><\/p>\n<\/td>\n

\n

Valstybinio socialinio draudimo \u012fmokos <\/strong>(37,5 proc.)<\/span><\/p>\n<\/td>\n

\n

Visa mok\u0117tin\u0173 mokes\u010di\u0173 suma <\/strong><\/p>\n<\/td>\n

\n

Pajamos \u201e\u012f rankas\u201c<\/strong><\/p>\n<\/td>\n

\n

Mokes\u010di\u0173 na\u0161ta, proc.<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

15094,34<\/strong><\/p>\n<\/td>\n

\n

2 264,15<\/p>\n<\/td>\n

\n

2 830,19<\/p>\n<\/td>\n

\n

5 094,34<\/p>\n<\/td>\n

\n

10 000<\/strong><\/p>\n<\/td>\n

\n

33,75<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

45283,02<\/strong><\/p>\n<\/td>\n

\n

6 792,45<\/p>\n<\/td>\n

\n

8 490,57<\/p>\n<\/td>\n

\n

15 283,02<\/p>\n<\/td>\n

\n

30 000<\/strong><\/p>\n<\/td>\n

\n

33,75<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

142 423,53<\/strong><\/p>\n<\/td>\n

\n

21 363,53<\/p>\n<\/td>\n

\n

21 060<\/strong><\/p>\n<\/td>\n

\n

42 423,53<\/p>\n<\/td>\n

\n

100 000<\/strong><\/p>\n<\/td>\n

\n

29,79<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

260 070,59<\/strong><\/p>\n<\/td>\n

\n

39 010,59<\/p>\n<\/td>\n

\n

21 060<\/strong><\/p>\n<\/td>\n

\n

60 070,59<\/p>\n<\/td>\n

\n

200 000<\/strong><\/p>\n<\/td>\n

\n

23,1<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

613 011,76<\/strong><\/p>\n<\/td>\n

\n

91 951,76<\/p>\n<\/td>\n

\n

21 060<\/strong><\/p>\n<\/td>\n

\n

113 011,76<\/p>\n<\/td>\n

\n

0,5 mln.<\/strong><\/p>\n<\/td>\n

\n

18,44<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1 201 247,06<\/strong><\/p>\n<\/td>\n

\n

180 187,06<\/p>\n<\/td>\n

\n

21 060<\/strong><\/p>\n<\/td>\n

\n

201 247,06<\/p>\n<\/td>\n

\n

1 mln.<\/strong><\/p>\n<\/td>\n

\n

16,75<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n

Dividend\u0173 apmokestinimas<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

\u012emon\u0117s apmokestinamosios pajamos <\/strong>(at\u0117mus leid\u017eiamus atskaitymus)<\/span><\/p>\n<\/td>\n

\n

Pelno mokestis<\/strong><\/p>\n

(15 proc.)<\/span><\/p>\n<\/td>\n

\n

GPM <\/strong><\/p>\n

(20 proc.)<\/span><\/p>\n<\/td>\n

\n

Visa mok\u0117tin\u0173 mokes\u010di\u0173 suma <\/strong><\/p>\n<\/td>\n

\n

Pajamos \u201e\u012f rankas\u201c — dividendai <\/strong><\/p>\n<\/td>\n

\n

Mokes\u010di\u0173 na\u0161ta, proc.<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

14 705,88<\/strong><\/p>\n<\/td>\n

\n

2 205,88<\/p>\n<\/td>\n

\n

2 500<\/p>\n<\/td>\n

\n

4 705,88<\/p>\n<\/td>\n

\n

10 000<\/strong><\/p>\n<\/td>\n

\n

32<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

44 117,6<\/strong><\/p>\n<\/td>\n

\n

6 617,6<\/p>\n<\/td>\n

\n

7 500<\/p>\n<\/td>\n

\n

14 117,6<\/p>\n<\/td>\n

\n

30 000<\/strong><\/p>\n<\/td>\n

\n

32<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

147 058,8<\/strong><\/p>\n<\/td>\n

\n

22 058,8<\/p>\n<\/td>\n

\n

25 000<\/p>\n<\/td>\n

\n

47 058,8<\/p>\n<\/td>\n

\n

100 000<\/strong><\/p>\n<\/td>\n

\n

32<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

294 117,6<\/strong><\/p>\n<\/td>\n

\n

44 117,6<\/p>\n<\/td>\n

\n

50 000<\/p>\n<\/td>\n

\n

94 117,6<\/p>\n<\/td>\n

\n

200 000<\/strong><\/p>\n<\/td>\n

\n

32<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

735 294,1<\/strong><\/p>\n<\/td>\n

\n

110 294,1<\/p>\n<\/td>\n

\n

125 000<\/p>\n<\/td>\n

\n

235 294,1<\/p>\n<\/td>\n

\n

0,5 mln.<\/strong><\/p>\n<\/td>\n

\n

32<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1 470 588,2<\/strong><\/p>\n<\/td>\n

\n

220 588,2<\/p>\n<\/td>\n

\n

250 000<\/p>\n<\/td>\n

\n

470 588,2<\/p>\n<\/td>\n

\n

1 mln.<\/strong><\/p>\n<\/td>\n

\n

32<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

* Sumos pateikiamos litais<\/span><\/span><\/p>\n

Pastaba: kai individualios veiklos pajamos vir\u0161ija 100 000 Lt rib\u0105, atsiranda prievol\u0117 registruotis PVM mok\u0117toju. Ta\u010diau individualia veikla besiver\u010dian\u010diam asmeniui \u2013 PVM mok\u0117tojui, i\u0161ra\u0161ant s\u0105skaitas kitiems PVM mok\u0117tojams, \u0161is mokestis neturi \u012ftakos, kalbant apie gyventoj\u0173 mokes\u010dius.<\/span><\/p>\n

Lentel\u0117je palyginta, kokio dyd\u017eio pajamas reikia u\u017edirbti, vykdant individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105 (kai taikomas 15 proc. GPM tarifas) ar b\u016bnant akcininku, kai pajamos gaunamos dividend\u0173 forma, kokia mokes\u010di\u0173 na\u0161ta tenka abiem atvejais, kad gyventojas \u201e\u012f rankas\u201c gaut\u0173 vienod\u0105 sum\u0105. I\u0161 pateikt\u0173 skai\u010diavim\u0173 matyti, jog nuo to momento, kai socialinio draudimo \u012fmokos tampa fiksuotos, gyventojui tenka ma\u017eesn\u0117 mokes\u010di\u0173 na\u0161ta vykdant individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105 nei steigiant \u012fmon\u0119 ir gaunant pajamas dividendais. Iki to momento, kol neatsiranda socialinio draudimo \u012fmok\u0173 baz\u0117s \u201elubos\u201c, gyventojui naudingiau gauti dividendus nei individualios veiklos pajamas. Paradoksas, bet tai rei\u0161kia, kad jei asmuo planuoja per metus i\u0161 vykdomos veiklos gauti kiek ma\u017eiau nei 113 000 Lt apmokestinam\u0173j\u0173 pajam\u0173, jam naudingiau steigti \u012fmon\u0119 ir pajamas gauti dividend\u0173 forma. Tuo tarpu, jei u\u017edirbamos didesn\u0117s pajamos, verta \u012fregistruoti individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105. Tokiu atveju mokes\u010di\u0173 na\u0161ta d\u0117l nustatyt\u0173 socialinio draudimo \u012fmok\u0173 baz\u0117s \u201elub\u0173\u201c ma\u017e\u0117ja, kai tuo tarpu dividend\u0173 gavimo atveju mokes\u010di\u0173 na\u0161tos procentinis dydis lieka tas pats \u2013 32 proc. <\/span><\/p>\n

Per\u0161asi i\u0161vada, kad gyventojui, ketinan\u010diam teikti paslaugas ir planuojant u\u017edirbti nuo 100 000 Lt ir daugiau pajam\u0173 \u201e\u012f rankas\u201c, naudingiau vykdyti veikl\u0105 pagal pa\u017eym\u0105 d\u0117l ma\u017eesn\u0117s mokes\u010di\u0173 na\u0161tos. Tuo tarpu steigti \u012fmon\u0119 ir gauti pajamas dividendais verta tik tuomet, kai apmokestinamosios pajamos nesiekia tos ribos, nuo kurios atsiranda Valstybinio socialinio draudimo \u012fstatyme nustatyta lengvata individuali\u0105 veikl\u0105 vykdantiems asmenims, t.y. apmokestinamosios pajamos nevir\u0161yja 112 320 Lt ribos per metus. Tai tarsi neatitinka verslo logikos \u2013 individualios veiklos vykdymo koncepsija skirta pavieniams asmenims vykdyti ekonomin\u0119 veikl\u0105 savaranki\u0161kai, o u\u017edarosios akcin\u0117s bendrov\u0117s steigiamos siekiant pl\u0117sti ir vystyti versl\u0105, kuomet pajamos yra didel\u0117s. Ta\u010diau mokes\u010di\u0173 aspektu dideles pajamas gaunantiems gyventojams naudingiau steigti ne \u012fmon\u0119, o \u012fregistruoti individuali\u0105 veikl\u0105.<\/span><\/p>\n

Taigi prie\u0161 pradedant vykdyti bet koki\u0105 veikl\u0105, verta pagalvoti apie planuojam\u0173 u\u017edirbti pajam\u0173 dyd\u012f, apskai\u010diuoti joms tenkan\u010dios mokes\u010di\u0173 na\u0161tos dyd\u012f ir tik tada spr\u0119sti, koki\u0105 veiklos vykdymo form\u0105, optimaliausi\u0105 mokes\u010di\u0173 at\u017evilgiu, pasirinkti:<\/span><\/p>\n

    \n
  • \n

    Mokes\u010di\u0173 na\u0161ta nuo su darbo santykiais susijusi\u0173 pajam\u0173 yra did\u017eiausia, bet atlygis mokamas pastoviai kiekvien\u0105 m\u0117nes\u012f ir u\u017etikrinamos visos socialin\u0117s garantijos \u2013 svarbiausia \u012fmon\u0117 turi tur\u0117ti pastovias pajamas.<\/span><\/p>\n<\/li>\n

  • \n

    Dividend\u0173 atveju mokes\u010di\u0173 na\u0161tos dydis yra pastovus \u2013 32 proc., ta\u010diau pajamos i\u0161 dividend\u0173 yra mokamos vien\u0105 kart\u0105 per metus, pasibaigus finansiniams metams. O svarbiausia \u2013 \u012fmon\u0117 turi b\u016bti pelninga. <\/span><\/p>\n<\/li>\n

  • \n

    Ma\u017eiausia mokes\u010di\u0173 na\u0161ta tenka pajamoms i\u0161 individualios veiklos, su svarbiausia s\u0105lyga, kad u\u017edirbamas bent milijonas…. <\/span><\/p>\n<\/li>\n<\/ul>\n

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

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

    Iki 113.000 lit\u0173 verstis individualia veikla neapsimoka<\/strong><\/span><\/p>\n


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

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

    \"verslo_zinios\"<\/span><\/p>\n


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

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

    Veikla ta pati, mokes\u010di\u0173 na\u0161ta svyruoja\u00a0nuo 17 iki 55 %<\/span><\/span><\/strong><\/span><\/p>\n


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

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

    Verslo \u017einios, 2011\u00a011 30<\/span><\/em><\/p>\n

    UAB «Fidexperta» savinink\u0117 R\u016bta Bilk\u0161tyt\u0117<\/span><\/span><\/em><\/div>\n
    UAB «Fidexperta» kosultant\u0117 Raimonda Strak\u0161yt\u0117<\/span><\/span><\/em><\/div>\n

    \u00a0<\/p>\n

    Visiems, ketinantiems prad\u0117ti savo intelekualini\u0173 paslaug\u0173 versl\u0105, i\u0161kyla klausimas, koki\u0105 verslo vykdymo form\u0105 <\/strong><\/span> pasirinkti.Kadangi verslinink\u0173 pagrindinis tikslas \u2013 gauti daugiau pajam\u0173 ma\u017eiausiomis s\u0105naudomis, \u017einoma, ie\u0161koma tokios verslo vykdymo formos, kuri b\u016bt\u0173 optimaliausia mokestine prasme. Da\u017enam tenka spr\u0119sti \u2013 steigti \u012fmon\u0119 ar vykdyti veikl\u0105 kaip fiziniam asmeniui. Tod\u0117l mokes\u010di\u0173 kontekste verta panagrin\u0117ti, kokia veiklos vykdymo forma gyventojui yra naudingiausia \u2013 vykdyti individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, tapti \u012fmon\u0117s savininku ir\/ar savo \u012fsteigtoje \u012fmon\u0117je dirbti pagal darbo sutart\u012f.<\/span><\/p>\n

    <\/span><\/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":[46,45,29,42,22,47,43,44],"class_list":["post-102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c4-straipsniai","tag-apmokestinimas","tag-dividendai","tag-gpm","tag-indivuduali-veikla","tag-mokesciu-konsultacijos","tag-pajamos","tag-verslo-liudijimas","tag-verslo-zinios"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/comments?post=102"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/102\/revisions"}],"predecessor-version":[{"id":2882,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/102\/revisions\/2882"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media\/79"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=102"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}