{"id":83,"date":"2011-08-01T13:58:05","date_gmt":"2011-08-01T13:58:05","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=83"},"modified":"2018-08-21T15:21:25","modified_gmt":"2018-08-21T15:21:25","slug":"pm-liepa","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/pm-liepa\/","title":{"rendered":"PM liepa"},"content":{"rendered":"

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Komentare detaliai paai\u0161kinti pelno nesiekian\u010di\u0173 vienet\u0173 pajam\u0173 apmokestinimo ypatumai. Naujajame komentare pabr\u0117\u017eiama, kad jei pelno nesiekian\u010di\u0173 vienet\u0173 \u016bkin\u0117s komercin\u0117s veiklos pajamos didesn\u0117s kaip 1 mln. lit\u0173, visas apmokestinamasis pelnas apmokestinamas taikant 15 procent\u0173 pelno mokes\u010dio tarif\u0105. Prapl\u0117stas veikl\u0173 s\u0105ra\u0161as, u\u017e kurias gautos pajamos priskirtinos \u016bkin\u0117s komercin\u0117s veiklos pajamoms. Naujajame\u00a0 PM\u012e 5 str. 4 dalies komentare nurodoma formul\u0117, kuria remiantis pelno nesiekiantys vienetai turi apskai\u010diuoti ir deklaruoti apmokestinam\u0105j\u012f peln\u0105. Taip pat nustatyta, kad vie\u0161uosius interesus tenkinan\u010diai veiklai nepanaudotas apmokestinamasis pelnas (jo dalis) gali b\u016bti panaudotas kitais 5 v\u0117lesniais vienas po kito einan\u010dius mokestiniais laikotarpiais vie\u0161uosius interesus tenkinan\u010diai veiklai finansuoti. Ta\u010diau jei liku\u010dio suma kitais mokestiniais laikotarpiais panaudojama ne tokiai veiklai finansuoti arba nepanaudojama per auk\u0161\u010diau min\u0117t\u0105 termin\u0105, pelno nesiekiantis vienetas privalo j\u0105 apmokestinti pateikdamas to mokestinio laikotarpio, kur\u012f toks pelnas buvo apskai\u010diuotas, deklaracij\u0105.<\/p>\n<\/p><\/div>\n

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

Pelno\u00a0mokestis<\/span><\/span><\/p>\n

Pagrindin\u0117s mokes\u010di\u0173 naujienos\u00a0liepos m\u0117nes\u012f<\/em><\/p>\n

Sandra Pavlova<\/div>\n
UAB «Fidexperta»\u00a0mokes\u010di\u0173 konsultant\u0117<\/div>\n
\u00a0<\/div>\n
\n

Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie Lietuvos Respublikos finans\u0173 ministerijos atsi\u017evelgdama \u012f Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo 5, 25, 31, 32, 401, 51, 53 straipsni\u0173 pakeitimo \u012fstatymo (\u017din., 2010, Nr. 145-7413) nuostatas ir siekdama suvienodinti Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo (toliau \u2013 PM\u012e) taikymo tvark\u0105, pareng\u0117 PM\u012e 5 str. 4 dalies apibendrinto paai\u0161kinimo (komentaro) pakeitim\u0105.<\/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-83","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/83","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=83"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/83\/revisions"}],"predecessor-version":[{"id":2897,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/83\/revisions\/2897"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=83"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=83"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=83"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}