{"id":271,"date":"2013-04-11T07:54:49","date_gmt":"2013-04-11T07:54:49","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=271"},"modified":"2018-08-21T15:20:32","modified_gmt":"2018-08-21T15:20:32","slug":"mokescius-mazina-didesne-akciju-kaina","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/mokescius-mazina-didesne-akciju-kaina\/","title":{"rendered":"Mokes\u010dius ma\u017eina didesn\u0117 akcij\u0173 kaina"},"content":{"rendered":"

\u012emoni\u0173 grup\u0117s ar keli\u0173 bendrovi\u0173 savininkai bendr\u0105 mokes\u010di\u0173 na\u0161t\u0105 gali suma\u017einti perleisdami vienos grupei priklausan\u010dios \u012fmon\u0117s kontrolin\u012f akcij\u0173 paket\u0105 kitai grup\u0117s bendrovei ar prijungdami vienas bendroves prie kit\u0173. <\/span><\/div>\n

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Jeigu u\u017e akcijas buvo sumok\u0117ta daugiau, nei buvo vertas \u012fsigyjamos \u012fmon\u0117s materialusis turtas, \u0161is akcij\u0173 kainos ir turto vert\u0117s skirtumas tampa nematerialiuoju turtu, kuris apskaitoje vadinamas presti\u017eu.<\/span><\/p>\n<\/p><\/div>\n

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Daroma prielaida, kad pirk\u0117jas \u0161itaip sumok\u0117jo ne tik u\u017e \u012fmon\u0117s material\u0173j\u012f turt\u0105, bet ir u\u017e \u017einomum\u0105, prek\u0117s \u017eenklus ir pan. \u0160\u012f presti\u017e\u0105 galima amortizuoti ir taip ma\u017einti bendrov\u0117s apmokestinam\u0105j\u012f peln\u0105.<\/span><\/p>\n<\/p><\/div>\n

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R\u016bta Bilk\u0161tyt\u0117, konsultacin\u0117s bendrov\u0117s UAB \u201eFidexperta\u201c vadov\u0117, teigia, kad pinigus u\u017e akcijas gavusi bendrov\u0117 nuo akcij\u0173 pardavimo pajam\u0173 paprastai irgi nemoka mokes\u010di\u0173.<\/span><\/p>\n<\/p><\/div>\n

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\u201eTokia galimyb\u0117 yra, jeigu \u012fmon\u0117 pardavimo metu valdo daugiau kaip 25% bendrov\u0117s akcij\u0173 ir iki tol 2 metus, o kai kuriais atvejais 3 metus, be pertraukos vald\u0117 \u0161i\u0105 bendrov\u0119\u201c, \u2013 pa\u017eymi p. Bilk\u0161tyt\u0117.<\/span><\/p>\n<\/p><\/div>\n

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Tokiu b\u016bdu pajam\u0173 gav\u0119s vienetas mokes\u010di\u0173 nemoka, o kitame vienete sukuriamas turtas, kur\u012f galima amortizuoti apskaitoje ir taip ma\u017einti \u012fmon\u0117s apmokestinam\u0105j\u012f peln\u0105.<\/span><\/p>\n


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Ne vien\u0105<\/span> kart\u0105<\/span><\/strong><\/span><\/span><\/p>\n


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Marius Grajauskas, advokat\u0173 kontoros \u201eBal\u010di\u016bnas ir Grajauskas\u201c vadovaujantysis partneris, neatmeta galimyb\u0117s, kad pasibaigus presti\u017eo amortizacijai bendrov\u0117s akcijos gali b\u016bti parduotos ir v\u0117l susiformuot\u0173 presti\u017eas, kur\u012f ir toliau b\u016bt\u0173 galima amortizuoti.<\/span><\/p>\n<\/p><\/div>\n

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\u201eTai galima t\u0119sti kelis kartus, jei u\u017e to slypi nat\u016bral\u016bs \u012fmon\u0117s verslo pl\u0117tros poreikiai. Mokes\u010di\u0173 administratoriui b\u016bt\u0173 sunku \u012frodyti, kad reorganizavimas daromas tik siekiant mokestin\u0117s naudos, jei mokes\u010di\u0173 mok\u0117tojas pateikia \u012frodym\u0173, kad tokia buvo jo verslo pl\u0117tros strategija, o prijungiamos \u012fmon\u0117s vert\u0117si pana\u0161ia veikla ar tur\u0117jo kitokios naudos i\u0161 prisijungimo\u201c, \u2013 toki\u0105 galimyb\u0119 komentuoja p. Grajauskas.<\/span><\/p>\n<\/p><\/div>\n

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Vilma Vild\u017ei\u016bnait\u0117, Valstybin\u0117s mokes\u010di\u0173 inspekcijos vir\u0161ininko pavaduotoja. <\/span> \u201eVerslo \u017eini\u0173\u201c\u00a0 konferencijoje \u201eVerslo pl\u0117tra ir tarptautinis apmokestinimas 2013 m.\u201c aptardama min\u0117t\u0105 mokes\u010di\u0173 planavimo atvej\u012f, atkreip\u0117 d\u0117mes\u012f, kad jeigu perkama akcij\u0173 u\u017e didesn\u0119 nei rinkos kain\u0105, mokes\u010di\u0173 administratorius gali pakoreguoti sandorio kain\u0105.<\/span><\/p>\n<\/p><\/div>\n

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Ponia Bilk\u0161tyt\u0117 pataria nekurti dirbtini\u0173 strukt\u016br\u0173, o \u012f toki\u0105 mokes\u010di\u0173 planavimo galimyb\u0119 atsi\u017evelgti tuomet, kai reorganizavim\u0105 skatina verslo poreikiai. Ta\u010diau kartais planuodamos mokes\u010dius bendrov\u0117s perlenkia lazd\u0105.<\/span><\/p>\n<\/p><\/div>\n

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\u201e\u012emon\u0117s nesugeba pateikti \u012frodym\u0173, kad kit\u0105 versl\u0105 reik\u0117jo pirkti d\u0117l solid\u017ei\u0173 klient\u0173 ar verslo partneri\u0173, kuri\u0173 mokes\u010di\u0173 mok\u0117tojui savo j\u0117gomis nesisek\u0117 pasiekti, arba kad perkamas verslas tur\u0117jo mokes\u010di\u0173 mok\u0117tojui reikaling\u0173 darbuotoj\u0173, patirties ar prek\u0117s \u017eenkl\u0173\u201c, \u2013 teigia p. Grajauskas. Bendrov\u0117s reorganizuojamos ir tod\u0117l, kad siekiama ma\u017einti s\u0105naudas, perskirstyti verslo funkcijas.<\/span><\/p>\n<\/p><\/div>\n

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Anot advokato, vienareik\u0161mi\u0161kai teigti, kad tokios mokestinio planavimo schemos b\u016bt\u0173 da\u017enos,\u00a0 negalima, nes yra didel\u0117 mokestini\u0173 gin\u010d\u0173 su VMI rizika d\u0117l presti\u017eo susidarymo meto ir dyd\u017eio, o \u0161i\u0173 gin\u010d\u0173 sumos b\u016bna skai\u010diuojamos milijonais.<\/span><\/p>\n


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Nepriklausomas<\/span> po\u017ei\u016bris<\/span><\/strong><\/span><\/p>\n<\/p><\/div>\n

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<\/span><\/span> <\/span>Ponia Bilk\u0161tyt\u0117 teigia, kad imantis tokio reorganizavimo parduodam\u0105 \u012fmon\u0119 turi \u012fvertinti nepriklausomas vertintojas \u2013 \u012fmon\u0117s, kurios turtas yra menkas, susij\u0119s asmuo negali pirkti u\u017e neadekva\u010diai didel\u0119 kain\u0105. O antra s\u0105lyga \u2013 prisijungim\u0105 turi lemti ekonomin\u0117 logika.<\/span><\/p>\n<\/p><\/div>\n

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\u201eVienu atveju tokia schema gali b\u016bti visai nerizikinga, o kitu atveju gali baigtis mokes\u010di\u0173 vengimo byla, \u2013 komentuoja p. Bilk\u0161tyt\u0117. \u2013 Mokes\u010di\u0173 administratorius \u012f tokius \u012fmoni\u0173 reorganizavimo b\u016bdus \u017ei\u016bri labai atid\u017eiai.\u201c<\/span><\/p>\n<\/p><\/div>\n


Pla\u010diau: http:\/\/vz.lt\/article\/2013\/4\/9\/mokescius-mazina-didesne-akciju-kaina#ixzz2Q8iWGTRD<\/a><\/span><\/div>\n

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Mokes\u010dius ma\u017eina<\/span> didesn\u0117 akcij\u0173<\/span> kaina<\/span>
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\"verslo_zinios\"<\/span><\/em><\/div>\n
Verslo \u017einios, 2013 04 09
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Vytautas V. \u017deimantas<\/em><\/span><\/div>\n
Su R\u016btos Bilk\u0161tyt\u0117s,<\/span> Fidexperta vadov\u0117s, komentarais.<\/span><\/em><\/span><\/div>\n
<\/em><\/span><\/div>\n
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\u00a0<\/p>\n

Mokes\u010di\u0173 galima sutaupyti <\/span>u\u017e<\/span> bendrov\u0117s akcijas sumok\u0117jus<\/span><\/span> didesn\u0119 kain\u0105, <\/span> nei yra vertas<\/span><\/span> <\/span>jos materialusis<\/span> turtas.<\/span><\/span> <\/span>Akcijas pardavusi<\/span> bendrov\u0117 <\/span><\/span> paprastai mokes\u010di\u0173 nuo<\/span> toki\u0173 <\/span><\/span>pajam\u0173 nemoka, <\/span>o akcijas <\/span><\/span>\u012fsigijusioje<\/span> bendrov\u0117je tokiu<\/span><\/span> <\/span>atveju susiformuoja <\/span>nematerialusis <\/span><\/span>turtas (skirtumas tarp \u012fsigytos<\/span> bendrov\u0117s<\/span><\/span> <\/span>akcij\u0173 kainos ir<\/span> jos materialiojo<\/span><\/span> <\/span>turto vert\u0117s), <\/span> kur\u012f <\/span><\/span>v\u0117liau galima nura\u0161yti \u012f <\/span>s\u0105naudas<\/span> ir tokiu b\u016bdu<\/span><\/span> suma\u017einti apmokestinam\u0105j\u012f peln\u0105. <\/span><\/span><\/p>\n

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