Shoqatat e biznesit ngren\u00eb shqet\u00ebsimin se zbatimi i amnistis\u00eb fiskale do t\u00eb d\u00ebmtonte konkurrenc\u00ebn p\u00ebr sip\u00ebrmarr\u00ebsit e ndersh\u00ebm. Sipas p\u00ebrfaq\u00ebsuesve t\u00eb Bashkimit t\u00eb Prodhuesve Shqiptar\u00eb, amnistia do t\u00eb vinte n\u00eb kushte t\u00eb pabarabarta prodhuesit, duke rrezikuar falimentimin e ekzistuesve. Bizneset shpreh\u00ebn skepticizmin edhe p\u00ebr nxitjen e formalizimin e ekonomis\u00eb. Dhoma e Tregtis\u00eb dhe Industris\u00eb Tiran\u00eb rekomandon q\u00eb drafti t\u00eb jet\u00eb i mir\u00ebstudiuar dhe zbatimi t\u00eb shoq\u00ebrohet me ndryshime n\u00eb legjislacion fiskal dhe tatimor<\/p>\n
Prezantimi pas dy vitesh i draftit t\u00eb amnistis\u00eb fiskale rikthen shqet\u00ebsimin e prodhuesve p\u00ebr humbjen e konkurrueshm\u00ebris\u00eb dhe mosnxitjen e formalizimit t\u00eb ekonomis\u00eb.<\/p>\n
Nisma e prezantuar fillimisht n\u00eb vitin 2020 u kritikua nga institucionet nd\u00ebrkomb\u00ebtare, pasi krijonte hap\u00ebsira p\u00ebr dep\u00ebrtimin e paras\u00eb informale. N\u00eb qershor 2022, qeveria prezantoi te konsultimet publike, projektligjin e rishikuar \u201cP\u00ebr amnistin\u00eb fiskale dhe penale t\u00eb subjekteve q\u00eb b\u00ebjn\u00eb deklarim vullnetar t\u00eb pasurive\u201d, i cili lejon deklarimin vullnetar t\u00eb nj\u00eb pasurie t\u00eb paregjistruar m\u00eb par\u00eb, deri me vler\u00eb 2 milion\u00eb euro, kundrejt tatimit nga 7 deri n\u00eb 10%.<\/p>\n
Edhe pse ministrja e Financave dhe Ekonomis\u00eb, Delina Ibrahimaj, do t\u00eb deklaronte se drafti i ri nuk lejon legalizimin e \u00e7do burimi t\u00eb ardhurash, p\u00ebrfaq\u00ebsues t\u00eb disa shoqatave dhe dhomave t\u00eb biznesit ngren\u00eb shqet\u00ebsimin, duke th\u00ebn\u00eb se ajo d\u00ebmton konkurrueshm\u00ebrin\u00eb dhe rrit informalitetin.<\/p>\n
Ilda Baraj, kryetarja e bordit t\u00eb Bashkimit t\u00eb Prodhuesve Shqiptar\u00eb, pohoi p\u00ebr \u201cMonitor\u201d se, n\u00ebse do t\u00eb investoheshin te sektor\u00ebt prodhues, nd\u00ebrtimi apo tregtia e mallrave ushqimore, parat\u00eb e legalizuara nga amnistia do t\u00eb d\u00ebmtojn\u00eb konkurrenc\u00ebn dhe rrezikojn\u00eb mbylljen e bizneseve t\u00eb konsoliduara.<\/p>\n
\u201cP\u00ebrfshirja e parave t\u00eb legalizuara nga amnistia n\u00eb industrin\u00eb prodhuese dhe at\u00eb t\u00eb nd\u00ebrtimit do t\u00eb d\u00ebmtonin konkurrenc\u00ebn, madje do t\u00eb \u00e7onin edhe n\u00eb daljen nga tregu t\u00eb fabrikave t\u00eb tjera. Bizneset jan\u00eb t\u00eb vet\u00ebdijshme p\u00ebr origjin\u00ebn e parave q\u00eb do t\u00eb legalizohen. N\u00ebse ato t\u00eb p\u00ebrdoren p\u00ebr ngritjen e bizneseve apo fabrikave t\u00eb reja te sektor\u00ebt prodhues do t\u00eb d\u00ebmtonin konkurrenc\u00ebn e sip\u00ebrmarrjeve ekzistuese, q\u00eb prej vitesh paguajn\u00eb rregullisht taksat dhe detyrimet.<\/p>\n
P\u00ebr shembull, n\u00ebse k\u00ebto t\u00eb ardhura t\u00eb legjitimuara kundrejt taks\u00ebs 5 apo 7% do t\u00eb investohen n\u00eb ngritjen e rrjeteve t\u00eb reja t\u00eb supermarketeve, sigurisht q\u00eb do t\u00eb ofrojn\u00eb produkte me \u00e7mime m\u00eb t\u00eb lira, nd\u00ebrsa bizneset ekzistuese nuk mund t\u00eb ulin \u00e7mimet, pasi kan\u00eb shpenzimet e taksave dhe kostot e shtuara nga shtrenjtimi i l\u00ebnd\u00ebve t\u00eb para. N\u00ebse k\u00ebto supermarkete do t\u00eb konkurrojn\u00eb me \u00e7mime deri n\u00eb 10% m\u00eb t\u00eb lira, bizneset e tjera ekzistuese do t\u00eb dilnin jasht\u00eb loje.<\/p>\n
E nj\u00ebjta situat\u00eb do t\u00eb ndodhte edhe p\u00ebr sektorin e nd\u00ebrtimit. P\u00ebr shkak t\u00eb \u00e7mimeve t\u00eb larta t\u00eb materialeve t\u00eb nd\u00ebrtimit dhe sip\u00ebrfaqes q\u00eb i jepet pronarit t\u00eb truallit, q\u00eb p\u00ebr kryeqytetin \u00ebsht\u00eb deri n\u00eb 50%, kostoja e nd\u00ebrtimit p\u00ebr disa zona nuk ulet n\u00ebn 1,300 euro p\u00ebr met\u00ebr katror. Ai individ q\u00eb do t\u00eb vij\u00eb t\u00eb investoj\u00eb me parat\u00eb ca n\u00eb bank\u00eb e ca n\u00eb \u00e7ant\u00eb, do t\u00eb ofroj\u00eb \u00e7mime m\u00eb t\u00eb ul\u00ebta.<\/p>\n
Shteti \u00ebsht\u00eb n\u00eb partneritet me bizneset q\u00eb jan\u00eb kontributor\u00eb n\u00eb ark\u00ebtimin e t\u00eb ardhurave buxhetore. N\u00eb k\u00ebt\u00eb situat\u00eb, zbatimi i amnistis\u00eb duhet t\u00eb jet\u00eb e kontrolluar. Duhet t\u00eb kontrollohet edhe efekti kriminal.<\/p>\n
Amnistia duhet t\u00eb emetohet te sektor\u00eb q\u00eb nuk e deformojn\u00eb tregun dhe konkurrenc\u00ebn, ku kthimi i investimit k\u00ebrkon afat m\u00eb t\u00eb gjat\u00eb, si\u00e7 \u00ebsht\u00eb hoteleria dhe turizmi, apo n\u00eb sektor\u00eb t\u00eb tjer\u00eb q\u00eb kan\u00eb nevoj\u00eb t\u00eb zhvillohen, si\u00e7 \u00ebsht\u00eb blegtoria, peshkimi etj. Mund t\u00eb ndiqet modeli i Italis\u00eb, q\u00eb zbaton amnistin\u00eb te sektori i turizmit. N\u00eb sektor\u00eb t\u00eb konsoliduar, si tatimpagues t\u00eb rregullt prej 30 vitesh, zbatimi i saj do t\u00eb d\u00ebmtoj\u00eb konkurrenc\u00ebn\u201d.<\/p>\n
Edhe drejtuesi i Qendr\u00ebs s\u00eb Eksporteve Shqiptare, Alban Zusi, ngre shqet\u00ebsimin se zbatimi i amnistis\u00eb do t\u00eb d\u00ebmtonte konkurrenc\u00ebn te prodhuesit e ndersh\u00ebm.<\/p>\n
Duke analizuar kategorit\u00eb p\u00ebrfshir\u00ebse n\u00eb amnistin\u00eb fiskale dhe efektet e zbatimit t\u00eb saj, nisma rezulton t\u00eb jet\u00eb tullumbace. S\u00eb pari, p\u00ebr legalizimin e t\u00eb ardhurave t\u00eb emigrant\u00ebve. Nuk di t\u00eb ket\u00eb emigrant q\u00eb b\u00ebn pun\u00eb t\u00eb ndershme dhe zot\u00ebron kursime m\u00eb shum\u00eb se 100 mij\u00eb euro.<\/p>\n
Nuk njoh asnj\u00eb emigrant q\u00eb ato 30, 40 apo 50 mij\u00eb euro kursime q\u00eb zot\u00ebron, t\u00eb jet\u00eb n\u00eb hall n\u00eb k\u00ebto 30 vjet, p\u00ebr t\u2019i sjell\u00eb n\u00eb Shqip\u00ebri apo p\u00ebr t\u00eb investuar n\u00eb blerjen e nj\u00eb sht\u00ebpie. P\u00ebr k\u00ebt\u00eb kategori kjo nuk \u00ebsht\u00eb problem dhe duhen p\u00ebrjashtuar.<\/p>\n
S\u00eb dyti, te bizneset e mir\u00ebfillta prodhuese, edhe n\u00ebse dikush ka vepruar n\u00eb informalitet apo ka kryer evazion, nuk mund t\u00eb ket\u00eb 2 milion\u00eb euro para t\u00eb painvestuara. Bizneset informale nuk i kan\u00eb gjendje k\u00ebto para, sepse i kan\u00eb hedhur n\u00eb kapitale, i kan\u00eb qarkulluar. Edhe kjo kategori mendoj se p\u00ebrjashtohet nga amnistia.<\/p>\n
Ata q\u00eb deklarojn\u00eb 2 milion\u00eb euro do t\u00eb duhen t\u00eb shihen n\u00eb k\u00ebndv\u00ebshtrimin e pastrimit t\u00eb parave. Asnj\u00eb biznes i ndersh\u00ebm q\u00eb ka paguar rregullisht taksat, nuk do t\u00eb ndihej mir\u00eb n\u00ebse dikush q\u00eb ka 2 milion\u00eb euro do t\u00eb investonte n\u00eb ngritjen e nj\u00eb fabrike. Kjo mund t\u00eb shkat\u00ebrronte biznesin e ndersh\u00ebm\u201d, pohoi ai.<\/p>\n
Kryetari i Dhom\u00ebs s\u00eb Industris\u00eb dhe Tregtis\u00eb Tiran\u00eb, Nikolin Jaka, shton se nj\u00eb pjes\u00eb e bizneseve t\u00eb vogla mund t\u00eb preken n\u00eb periudh\u00eb afatshkurt\u00ebr lidhur me hapjen e bizneseve t\u00eb ngjashme rreth vendndodhjes s\u00eb tyre, por sipas tij, gjithashtu hapja e startup-eve n\u00eb vetvete rrit konkurrenc\u00ebn n\u00eb treg, duke konsoliduar ato ekzistuese q\u00eb t\u00eb jen\u00eb m\u00eb inovative, kreative dhe eficiente.<\/p>\n
\u201cBazuar n\u00eb nj\u00eb studim t\u00eb Universitetit Harward \u201cHow Competition Strengthens Start-Ups\u201d, argumentohet se startup-et kan\u00eb nj\u00eb shans m\u00eb t\u00eb lart\u00eb t\u00eb mbijetes\u00ebs n\u00eb periudh\u00eb afatgjat\u00eb n\u00ebse p\u00ebrballen me nj\u00eb konkurrenc\u00eb rigoroze gjat\u00eb viteve t\u00eb para t\u00eb biznesit\u201d, thekson Jaka.<\/p>\n
\u00a0<\/p>\n
Konkurrenca e padrejt\u00eb<\/p>\n
P\u00ebrfshirja e parave t\u00eb legalizuara nga amnistia n\u00eb industrin\u00eb prodhuese dhe at\u00eb t\u00eb nd\u00ebrtimit do t\u00eb d\u00ebmtonin konkurrenc\u00ebn, madje do t\u00eb \u00e7onin edhe n\u00eb daljen nga tregu t\u00eb fabrikave t\u00eb tjera. P\u00ebr shembull, n\u00ebse k\u00ebto t\u00eb ardhura t\u00eb legjitimuara kundrejt taks\u00ebs 5 apo 7% do t\u00eb investohen n\u00eb ngritjen e rrjeteve t\u00eb reja t\u00eb supermarketeve, sigurisht q\u00eb do t\u00eb ofrojn\u00eb produkte me \u00e7mime m\u00eb t\u00eb lira, nd\u00ebrsa bizneset ekzistuese nuk mund t\u00eb ulin \u00e7mimet, pasi kan\u00eb shpenzimet e taksave dhe kostot e shtuara nga shtrenjtimi i l\u00ebnd\u00ebve t\u00eb para. N\u00ebse k\u00ebto supermarkete do t\u00eb konkurrojn\u00eb me \u00e7mime deri n\u00eb 10% m\u00eb t\u00eb lira, bizneset e tjera ekzistuese do t\u00eb dilnin jasht\u00eb loje.<\/p>\n
A e garanton amnistia fiskale ndalimin e informalitetit?<\/p>\n
Drejtues t\u00eb shoqatave t\u00eb biznesit ngren\u00eb edhe shqet\u00ebsimin p\u00ebr mosnxitjen e formalizimit t\u00eb ekonomis\u00eb nga zbatimi i amnistis\u00eb.<\/p>\n
Kryetari i Qendr\u00ebs s\u00eb Eksporteve, Alban Zusi, nuk \u00ebsht\u00eb optimist q\u00eb nisma stimulon formalizimin e ekonomis\u00eb, pasi biznesi informal q\u00eb d\u00ebmton konkurrenc\u00ebn, edhe pas amnistis\u00eb, pritet t\u00eb mos p\u00ebrfshihet n\u00eb ligjshm\u00ebri.<\/p>\n
\u201cN\u00ebse amnistin\u00eb e b\u00ebjm\u00eb p\u00ebr t\u00eb ndershmit q\u00eb sistemi i ka detyruar t\u00eb punojn\u00eb n\u00eb rrug\u00eb t\u00eb pandershme, kjo kategori nuk e ka k\u00ebrkuar amnistin\u00eb. Nuk e kan\u00eb problem ku t\u2019i \u00e7oj\u00eb t\u00eb ardhurat. Konkurrenca e pandershme nuk \u00ebsht\u00eb ndalur, sistemi vijon t\u00eb jet\u00eb i deformuar. P\u00ebr k\u00ebt\u00eb kategori, edhe pas zbatimit t\u00eb amnistis\u00eb, nuk garantohet ndalimi i informalitetit\u201d.<\/p>\n
Pas nj\u00eb analize t\u00eb draftligjit p\u00ebr amnistin\u00eb fiskale, duke marr\u00eb n\u00eb konsiderat\u00eb kontekstin dhe stadin e zhvillimit t\u00eb ekonomis\u00eb, kryetari i Dhom\u00ebs s\u00eb Tregtis\u00eb dhe Industris\u00eb Tiran\u00eb, Nikolin Jaka, n\u00ebnvizon se nisma \u00ebsht\u00eb mjet i vlefsh\u00ebm p\u00ebr zvog\u00eblimin e p\u00ebrmasave t\u00eb ekonomis\u00eb informale, n\u00ebse p\u00ebrdoret si pjes\u00eb e nj\u00eb programi gjith\u00ebp\u00ebrfshir\u00ebs t\u00eb reform\u00ebs tatimore dhe rritjes s\u00eb efektivitetit t\u00eb mbledhjes s\u00eb t\u00eb ardhurave.<\/p>\n
\u201cNe kemi m\u00eb shum\u00eb se tre dekada n\u00eb Shqip\u00ebri q\u00eb diskutojm\u00eb p\u00ebr amnisti fiskale, ose kemi b\u00ebr\u00eb thjesht n\u00eb disa raste falje fiskale, kryesisht p\u00ebrpara fushatave elektorale, pra e kemi p\u00ebrdorur amnistin\u00eb politikisht. Asnj\u00ebher\u00eb nuk kemi b\u00ebr\u00eb nj\u00eb amnisti fiskale n\u00eb kuptimin e gjer\u00eb dhe t\u00eb mir\u00ebfillt\u00eb t\u00eb saj, t\u00eb pakt\u00ebn sipas shembujve t\u00eb shum\u00eb vendeve t\u00eb p\u00ebrfshir\u00eb, si Italia, Franca, Gjermania apo edhe vende t\u00eb tjera q\u00eb kan\u00eb b\u00ebr\u00eb amnisti fiskale n\u00eb shkall\u00eb t\u00eb gjer\u00eb.<\/p>\n
Ne gjykojm\u00eb se kjo amnisti fiskale do t\u00eb sjell\u00eb p\u00ebrfitime t\u00eb shumta, sidomos n\u00eb gjendjen aktuale ku ekonomia shqiptare po merr goditjen e tret\u00eb n\u00eb tre vitet e fundit, me t\u00ebrmetin, pandemin\u00eb dhe kriz\u00ebn ekonomike, si pasoj\u00eb e konfliktit n\u00eb Ukrain\u00eb.<\/p>\n
Me adoptimin e k\u00ebsaj amnistie, shpresojm\u00eb t\u00eb pasohet me nj\u00eb influks monetar n\u00eb vlera relativisht t\u00eb larta, q\u00eb duhet t\u00eb japin efekte t\u00eb shpejta dhe t\u00eb drejtp\u00ebrdrejta n\u00eb rim\u00ebk\u00ebmbjen ekonomike dhe stabilizimit te sistemit fiskal. T\u00eb ardhurat e shtuara do t\u00eb shkojn\u00eb drejt rigjall\u00ebrimit t\u00eb ekonomis\u00eb me hapjen e bizneseve t\u00eb reja, konsolidimin e atyre ekzistues, si dhe drejt investimeve publike.<\/p>\n
Mendoj se nj\u00eb p\u00ebrfitim tjet\u00ebr i zbatimit t\u00eb k\u00ebsaj nisme ligjore dhe me ndikim t\u00eb drejtp\u00ebrdrejt\u00eb, se do t\u00eb ndikoj\u00eb n\u00eb uljen e trendit t\u00eb emigrimit drejt vendeve t\u00eb BE-s\u00eb.<\/p>\n
P\u00ebr sa i p\u00ebrket shqet\u00ebsimit p\u00ebr cenimin e parimeve t\u00eb barazis\u00eb dhe konkurrenc\u00ebs, t\u00eb cilat jan\u00eb sfida dhe q\u00eb artikulohen gjer\u00eb nga pal\u00ebt e interesit, skeptike t\u00eb amnistis\u00eb, besojm\u00eb q\u00eb nuk do t\u00eb ndikoj\u00eb negativisht n\u00eb k\u00ebt\u00eb drejtim dhe nuk mendojm\u00eb se \u00ebsht\u00eb e r\u00ebnd\u00ebsishme n\u00eb kontekstin e Shqip\u00ebris\u00eb p\u00ebr arsye se aktualisht, ekonomia shqiptare operon n\u00eb nj\u00eb mas\u00eb t\u00eb vler\u00ebsuar deri n\u00eb 50% n\u00eb form\u00eb informale dhe se amnistia thjesht do t\u00eb ligj\u00ebroj\u00eb k\u00ebt\u00eb pjes\u00eb t\u00eb ekonomis\u00eb, pa cenuar konkurrenc\u00ebn.<\/p>\n
Amnistia do t\u00eb ul\u00eb rrezikun e p\u00ebrqendrimit t\u00eb ekonomis\u00eb n\u00eb pak duar, do t\u00eb rris\u00eb konkurrenc\u00ebn e lir\u00eb dhe do t\u00eb nxis\u00eb sip\u00ebrmarrjet q\u00eb nuk kan\u00eb lidhje me pushtetin. P\u00ebr t\u00eb shmangur nj\u00eb nga efektet kryesore negative t\u00eb amnistis\u00eb fiskale, q\u00eb sot me t\u00eb drejt\u00eb ngrihet nga tatimpaguesit e rregullt t\u00eb dekurajuar se mund t\u00eb ket\u00eb edhe amnisti t\u00eb tjera n\u00eb vijim, qeveria duhet t\u00eb jap\u00eb nj\u00eb mesazh t\u00eb qart\u00eb q\u00eb ky \u00ebsht\u00eb nj\u00eb \u2018one time event\u2019 dhe nuk do t\u00eb ket\u00eb p\u00ebrs\u00ebritje n\u00eb t\u00eb ardhmen\u201d.<\/p>\n
Jaka thot\u00eb se p\u00ebr t\u00eb zbutur efektet e informalitetit \u00ebsht\u00eb e domosdoshme q\u00eb amnistia t\u00eb shoq\u00ebrohet edhe me p\u00ebrmir\u00ebsime n\u00eb legjislacionet fiskale dhe tatimore.<\/p>\n
\u201cAsnj\u00ebher\u00eb, nj\u00eb amnisti fiskale nuk duhet t\u00eb lihet p\u00ebrgjysm\u00eb, n\u00eb sensin vet\u00ebm p\u00ebr t\u00eb b\u00ebr\u00eb gjith\u00eb k\u00ebto leht\u00ebsi ligjore p\u00ebr pastrimin e parave dhe futjen n\u00eb qarkullim ekonomik t\u00eb k\u00ebtyre parave t\u00eb natyrave informale.<\/p>\n
Ne presim q\u00eb kjo amnisti, paralelisht t\u00eb shoq\u00ebrohet me nj\u00eb paket\u00eb t\u00eb p\u00ebrmir\u00ebsimeve fiskale, tatimore dhe p\u00ebrgjith\u00ebsisht t\u00eb gjith\u00eb legjislacionit, p\u00ebrfshir\u00eb k\u00ebtu edhe legjislacionin penal, financiar dhe ekonomik, q\u00eb t\u00eb nes\u00ebrmen e zbatimit t\u00eb amnistis\u00eb fiskale, fenomenet e informalitetit, evazionit, parat\u00eb e pista etj., duhet t\u00eb jen\u00eb t\u00eb mbyllura nj\u00ebher\u00eb e p\u00ebrgjithmon\u00eb.<\/p>\n
N\u00eb vler\u00ebsimin ton\u00eb, nj\u00eb amnisti fiskale do t\u00eb jet\u00eb efektive vet\u00ebm n\u00ebse shoq\u00ebrohet me reforma t\u00eb thella n\u00eb ekonomi, me politika nxit\u00ebse n\u00eb p\u00ebrmir\u00ebsimin e vazhduesh\u00ebm t\u00eb klim\u00ebs s\u00eb biznesit dhe t\u00eb investimeve, kur ka rezultate konkrete n\u00eb zbatimin e reform\u00ebs n\u00eb drejt\u00ebsi, t\u00eb reform\u00ebs fiskale dhe sistemit bankar. N\u00ebse kjo amnisti nuk zbatohet si e till\u00eb, ajo mund t\u00eb kthehet n\u00eb bumerang n\u00eb rritjen e informalitetit dhe t\u00eb dekurajoj\u00eb taksapaguesit e ndersh\u00ebm\u201d.<\/p>\n
\u00a0<\/p>\n
R\u00ebnia e euros, bizneset e eksportit drejt falimentimit<\/p>\n
Shtimi i pranis\u00eb n\u00eb treg t\u00eb Euros nga amnistia do t\u00eb falimentonte bizneset eksportuese. Shqet\u00ebsimi ngrihet nga drejtuesi i Qendr\u00ebs s\u00eb Eksporteve, Alban Zusi, q\u00eb parashikon r\u00ebnie t\u00eb m\u00ebtejshme t\u00eb euros nga zbatimi i amnistis\u00eb.<\/p>\n
” N\u00ebse do t\u00eb legalizonim shuma t\u00eb m\u00ebdha euro nga t\u00eb burime q\u00eb nuk e dim\u00eb se nga vijn\u00eb, q\u00eb vet\u00ebm para t\u00eb ndershme nuk jan\u00eb, brenda 6 muajve eksportet do t\u00eb gjunj\u00ebzohen.<\/p>\n
Po sjell nj\u00eb shembull. N\u00ebse nj\u00eb biznes i mes\u00ebm eksportues, q\u00eb b\u00ebn 200 mij\u00eb euro eksporte n\u00eb muaj, nga zhvler\u00ebsimi i euros nga muaji qershor e deri tani, ka humbur 1,2 milion\u00eb lek\u00eb n\u00eb muaj. Si mundet kjo nd\u00ebrmarrje eksportuese t\u00eb p\u00ebrballoj\u00eb rritjen e \u00e7mimit t\u00eb gazit, t\u00eb naft\u00ebs, pagave, r\u00ebnien e konsumit dhe ponderimin e r\u00ebnies s\u00eb euros?”<\/p>\n
Kontabilist\u00ebt: Amnistia nuk i sh\u00ebrben biznesit<\/p>\n
P\u00ebr kontabilist\u00ebt dhe konsulent\u00ebt fiskal\u00eb, zbatimi i amnistis\u00eb fiskale, duke marr\u00eb shum\u00ebn prej 2 milion\u00eb eurosh q\u00eb lejon t\u00eb legalizoj\u00eb, nuk u sh\u00ebrben bizneseve, as emigrant\u00ebve.<\/p>\n
N\u00eb kahun tjet\u00ebr, p\u00ebr ekspert\u00ebt, frika e nxjerrjes s\u00eb p\u00ebrgjegj\u00ebsis\u00eb p\u00ebr burimin e t\u00eb ardhurave do t\u00eb frenoj\u00eb k\u00ebto kategori t\u00eb p\u00ebrfshihen n\u00eb zbatimin e nism\u00ebs. P\u00ebr k\u00ebto arsye, ata hedhin dyshimin se amnistia fiskale do t\u00eb sh\u00ebrbej\u00eb vet\u00ebm p\u00ebr legalizimin e parave t\u00eb korrupsionit.<\/p>\n
\u201cN\u00eb baz\u00eb t\u00eb projektligjit, pasuria q\u00eb lejohet t\u00eb deklarohet vullnetarisht \u00ebsht\u00eb 2 milion\u00eb euro. Nisur nga kjo shum\u00eb, m\u00eb b\u00ebn ta paragjykoj ligjin. E para, p\u00ebrse vlera jepet n\u00eb euro? Kur \u00e7do ligj shqiptar b\u00ebhet dhe jepet n\u00eb monedh\u00ebn vendase. E dyta, shuma m\u00eb duket shum\u00eb e lart\u00eb.<\/p>\n
N\u00ebse nj\u00eb biznesi i k\u00ebrkohet t\u00eb vet\u00ebkorrigjohet (t\u00eb b\u00ebj\u00eb deklarim vullnetar t\u00eb tregueseve t\u00eb bilancit p\u00ebr t\u00eb paraqitur vler\u00ebn reale t\u00eb tyre n\u00eb vler\u00ebn deri n\u00eb 2 milion\u00eb euro) m\u00eb b\u00ebn t\u00eb mendoj se ka di\u00e7ka q\u00eb nuk shkon me sistemin.<\/p>\n
\u00cbsht\u00eb e kuptueshme p\u00ebr nj\u00eb nivel t\u00eb caktuar vlere do t\u2019u jepte frym\u00ebmarrje bizneseve me ato \u201cllogarit\u00eb e ortakut\u201d n\u00eb t\u00eb shumtat e rasteve fiktive, por 2 milion\u00eb euro jan\u00eb shum\u00eb.<\/p>\n
N\u00ebse nj\u00eb biznes ka arritur t\u00eb fsheh\u00eb vlera t\u00eb tilla, at\u00ebher\u00eb na b\u00ebn t\u00eb mendojm\u00eb lirisht q\u00eb institucionet p\u00ebrgjegj\u00ebse kan\u00eb d\u00ebshtuar. Si mund t\u00eb amnistosh nj\u00eb biznes apo individ t\u00eb vet\u00ebdeklaroj\u00eb shifra t\u00eb tilla dhe pa nxjerr\u00eb para p\u00ebrgjegj\u00ebsis\u00eb asnj\u00eb institucion q\u00eb duhej t\u00eb kontrollonte k\u00ebt\u00eb individ, apo biznes?<\/p>\n
N\u00eb komunitetin e biznesit, kur d\u00ebgjohet fjala amnisti, mendja t\u00eb shkon n\u00eb nj\u00eb amnisti gjith\u00ebp\u00ebrfshir\u00ebse dhe do t\u00eb \u00e7lirohen nga disa gjoba t\u00eb marra nd\u00ebr vite, por ky nuk \u00ebsht\u00eb rasti. Kjo m\u00eb tep\u00ebr duket nj\u00eb amnisti e niveleve t\u00eb larta, nj\u00eb amnisti VIP sesa r\u00ebndom e biznesit apo individ\u00ebve me t\u00eb ardhura t\u00eb zakonshme\u201d, pohon n\u00eb anonimat nj\u00eb kontabilist.<\/p>\n
Edhe konsulenti fiskal, Artur Papajani, n\u00eb nj\u00eb analiz\u00eb q\u00eb i b\u00ebn amnistis\u00eb fiskale n\u00eb rrjetin profesional \u201cLinkedIn\u201d rendiste arsyet pse emigrant\u00ebt apo individ\u00eb me t\u00eb shkuar kriminale do t\u00eb k\u00ebrkojn\u00eb t\u00eb p\u00ebrjashtohen nga legalizimi i t\u00eb ardhurave.<\/p>\n
\u201cNj\u00eb analiz\u00eb b\u00ebhet duke e ndar\u00eb t\u00eb t\u00ebr\u00ebn n\u00eb pjes\u00eb dhe pjes\u00ebza. Grupi jasht\u00eb Shqip\u00ebris\u00eb:<\/p>\n
A \u2013 Emigrant\u00ebt me t\u00eb ardhura t\u00eb deklaruara n\u00eb shtetin ku jan\u00eb rezident\u00eb. Nuk kan\u00eb pse t\u00eb b\u00ebhen pjes\u00eb e amnistis\u00eb. T\u00eb jen\u00eb t\u00eb qet\u00eb. Sa t\u00eb lexojn\u00eb ligjin, m\u00eb mir\u00eb nj\u00eb novel\u00eb a roman.<\/p>\n
B \u2013 Emigrant\u00ebt me t\u00eb ardhura nga pun\u00ebsimet informale. Rrezikohen nga nj\u00eb \u201csulm\u201d i taksidar\u00ebve, n\u00eb shtetin ku jan\u00eb rezident\u00eb. Nj\u00eb mik, taksidar, n\u00eb nj\u00eb shtet t\u00eb BE, m\u00eb thot\u00eb \u201cgjah i mir\u00eb\u201d q\u00eb na e sjell e drejta e informimit.<\/p>\n
C \u2013 T\u00eb tjer\u00eb shtetas shqiptar\u00eb, jo rezident\u00eb n\u00eb Shqip\u00ebri. K\u00ebtu b\u00ebjn\u00eb pjes\u00eb dhe \u201c\u00e7unat\u201d. Rrezikohen p\u00ebrs\u00ebri nga e drejta e informimit. K\u00ebta p\u00ebrve\u00e7 ekspertit fiskal, t\u00eb gjejn\u00eb dhe nj\u00eb avokat t\u00eb mir\u00eb.<\/p>\n
Dy grupet e fundit, t\u00eb mendojn\u00eb dhe p\u00ebr gjetjen e \u201cn\u00ebnkontraktor\u00ebve\u201d t\u00eb transportit fizik (CASH) t\u00eb cil\u00ebt gjithashtu t\u00eb gjejn\u00eb nj\u00eb avokat, nga ana e tyre. Grupet n\u00eb Shqip\u00ebri\u2026S\u2019po i ndajm\u00eb n\u00eb pjes\u00eb. P\u00ebr k\u00ebto qenka dynjaja. T\u00eb lindur me k\u00ebmish\u00eb\u2026\u201d.<\/p>\n
Si p\u00ebrfitojn\u00eb bizneset nga rivler\u00ebsimi i pasqyrave financiare<\/p>\n
N\u00ebse amnistia do t\u00eb zbatohet, do t\u00eb p\u00ebrfitojn\u00eb edhe bizneset q\u00eb kan\u00eb b\u00ebr\u00eb evazion apo kan\u00eb fshehur t\u00eb ardhurat, pasi u jepet mund\u00ebsi t\u00eb b\u00ebjn\u00eb deklarimin real t\u00eb pasqyrave financiare.<\/p>\n
Kontabilisti Sotiraq Dhamo, duke analizuar nenet e amnistis\u00eb, tha se p\u00ebrve\u00e7 pasurive t\u00eb luajtshme, apo t\u00eb paluajtshme t\u00eb deklaruara, bizneset mund t\u00eb deklarojn\u00eb edhe elemente t\u00eb pasqyrave financiare q\u00eb nuk i kan\u00eb deklaruar m\u00eb par\u00eb ose q\u00eb i kan\u00eb deklaruar n\u00eb nj\u00eb vler\u00eb m\u00eb t\u00eb vog\u00ebl, pavar\u00ebsisht faktit n\u00ebse pasurit\u00eb ndodhen ose jo n\u00eb Shqip\u00ebri.<\/p>\n
P\u00ebrfituesit, sipas Dhamos, jan\u00eb individ\u00ebt shtetas shqiptar\u00eb pavar\u00ebsisht se ku jan\u00eb rezident\u00eb brenda apo jasht\u00eb Shqip\u00ebris\u00eb, bizneset, persona juridik\u00eb apo fizik\u00eb rezident\u00eb n\u00eb Shqip\u00ebri dhe individ\u00ebt e huaj rezident\u00eb tatimor\u00eb n\u00eb Shqip\u00ebri.<\/p>\n
\u201cSip\u00ebrmarrjet jan\u00eb t\u00eb interesuara, sepse p\u00ebrfitojn\u00eb, si biznese amnisti p\u00ebr pasurit\u00eb e biznesit (t\u00eb paluajtshme apo t\u00eb luajtshme) q\u00eb nuk i kan\u00eb deklaruar n\u00eb pasqyrat e tyre financiare, (si: shumat e t\u00eb ardhurave, klient\u00ebt, furnitor\u00ebt, huat\u00eb, fitimin, pasurit\u00eb e paluajtshme apo t\u00eb luajtshme, si aktive afatgjata, etj. P\u00ebr t\u00eb ardhurat dhe fitimet e padeklaruara (nga evazioni q\u00eb kan\u00eb b\u00ebr\u00eb m\u00eb par\u00eb).<\/p>\n
Si pronar\u00eb t\u00eb bizneseve, si individ\u00eb, sepse mund t\u00eb deklarojn\u00eb t\u00eb ardhura t\u00eb marra nga burime t\u00eb ndryshme e t\u00eb padeklaruara n\u00eb koh\u00eb. T\u00eb formalizojn\u00eb edhe ato hua apo financimet q\u00eb i kan\u00eb dh\u00ebn\u00eb shoq\u00ebrive (normalisht nga shitjet e padeklaruara) dhe t\u00eb ken\u00eb mund\u00ebsin\u00eb t\u2019i p\u00ebrdorin si t\u00eb duan\u201d.<\/p>\n
Bizneset tatimpaguese, sipas k\u00ebtij projektligji, mund t\u00eb rideklarojn\u00eb elemente t\u00eb ve\u00e7ant\u00eb t\u00eb aktiveve, detyrimeve apo kapitaleve t\u00eb veta t\u00eb pasqyrave financiare t\u00eb shoq\u00ebris\u00eb.<\/p>\n
\u201cDiferencat e rezultuara q\u00eb mund t\u00eb ken\u00eb efekt a) n\u00eb t\u00eb ardhurat apo b) n\u00eb kapital do t\u00eb konsiderohen t\u00eb ardhura t\u00eb tatueshme me tarif\u00ebn e k\u00ebtij ligji (5% apo 7%, 8%).<\/p>\n
K\u00ebto diferenca pastaj nuk do t\u00eb jen\u00eb t\u00eb tatueshme, si t\u00eb ardhura apo si shpenzime t\u00eb zbritshme, kur t\u00eb nd\u00ebrtohen pasqyrat financiare nga k\u00ebto subjekte.<\/p>\n
Pra tatohen vet\u00ebm kur deklarohen dhe pastaj nuk jan\u00eb m\u00eb t\u00eb tatueshme. P.sh n\u00ebse nga rivler\u00ebsimi i nj\u00eb nd\u00ebrtese rezulton nj\u00eb rritje vlere prej 1 milion lek\u00ebsh, shoq\u00ebria deklaruese do t\u00eb paguaj\u00eb 7% t\u00eb k\u00ebsaj vlere. Pastaj n\u00eb t\u00eb ardhmen p\u00ebr k\u00ebt\u00eb diferenc\u00eb amortizimi nuk do t\u00eb jet\u00eb shpenzim i zbritsh\u00ebm dhe t\u00eb ardhurat e rimarra nuk do t\u00eb jen\u00eb t\u00eb tatueshme p\u00ebr tatim mbi fitimin.<\/p>\n
N\u00ebse detyrimet e shoq\u00ebris\u00eb ndaj ortak\u00ebve t\u00eb saj do t\u00eb rivler\u00ebsohen, at\u00ebher\u00eb, pasi deklarohen dhe tatohen sipas k\u00ebtij ligji, ortak\u00ebt mund t\u2019i p\u00ebrdorin k\u00ebto shuma p\u00ebr nevoja personale ose p\u00ebr t\u2019i futur n\u00eb biznes, si hua apo si rritje kapitali\u201d, thekson kontabilisti Sotiraq Dhamo.<\/p>\n
Kryetari i Shoqat\u00ebs s\u00eb Prodhuesve t\u00eb Birr\u00ebs, Stefan Pinguli, parashikon se nga rivler\u00ebsimi i pasqyrave financiare p\u00ebrfitojn\u00eb rreth 35 mij\u00eb biznese.<\/p>\n
\u201cN\u00ebse drafti zbatohet ashtu si\u00e7 duhet, moralisht dhe me baz\u00eb t\u00eb gjer\u00eb, do t\u00eb veproj\u00eb mbi 35 mij\u00eb biznese, me mosdeklarime n\u00eb vlera t\u00eb ul\u00ebta, p\u00ebr shkak t\u00eb marr\u00ebdh\u00ebnies t\u00eb v\u00ebshtir\u00eb ekonomike n\u00eb k\u00ebto 30 vjet. Nj\u00eb pjes\u00eb e tyre mund t\u00eb ken\u00eb t\u00eb padeklaruara edhe nj\u00eb sasi parash, t\u00eb p\u00ebrfituara jo n\u00eb rrug\u00eb kriminale, por n\u00ebp\u00ebrmjet p\u00ebrfitimit antiligjor.<\/p>\n
T\u00eb gjitha k\u00ebto mund t\u00eb p\u00ebrmir\u00ebsohen me amnistin\u00eb dhe bizneset mund t\u00eb b\u00ebhen pronar\u00eb t\u00eb kapitaleve t\u00eb tyre. \u00cbsht\u00eb pozitive q\u00eb k\u00ebto subjekte t\u2019i certifikojn\u00eb parat\u00eb n\u00eb banka. Nga zbatimi, bizneset e ndershme nuk atakohen. Faljet b\u00ebhen n\u00eb \u00e7do vend t\u00eb bot\u00ebs. Shtetet e Amerik\u00ebs Latine i zbatojn\u00eb \u00e7do 5 vjet. \u00cbsht\u00eb mas\u00eb pozitive dhe nuk duhet t\u00eb ngat\u00ebrrohet me politik\u00ebn. Amnistia fiskale \u00ebsht\u00eb avokat i parave, mbase edhe t\u00eb papastra\u201d.<\/p>\n
Projektligji parashikon edhe amnistimin e pasurive t\u00eb riatdhesuara, n\u00eb mjete monetare apo edhe pasuri t\u00eb tjera t\u00eb luajtshme (makina, makineri, etj., etj..)<\/p>\n
Ligji parashikon faljen e gjobave p\u00ebr t\u00eb gjitha k\u00ebto raste q\u00eb deklarohen pasurit\u00eb e luajtshme apo t\u00eb paluajtshme. Pra subjektet q\u00eb b\u00ebjn\u00eb k\u00ebt\u00eb deklarim dhe paguajn\u00eb nj\u00eb tarif\u00eb tatimi m\u00eb t\u00eb ul\u00ebt (5-7 apo 10%, por edhe nuk paguajn\u00eb penalitet p\u00ebr mosdeklarim n\u00eb koh\u00eb t\u00eb k\u00ebtyre pasurive).<\/p>\n
Interesi i biznesit<\/p>\n
Sip\u00ebrmarrjet jan\u00eb t\u00eb interesuara, sepse p\u00ebrfitojn\u00eb, si biznese amnisti p\u00ebr pasurit\u00eb e biznesit (t\u00eb paluajtshme apo t\u00eb luajtshme) q\u00eb nuk i kan\u00eb deklaruar n\u00eb pasqyrat e tyre financiare, (si: shumat e t\u00eb ardhurave, klient\u00ebt, furnitor\u00ebt, huat\u00eb, fitimin, pasurit\u00eb e paluajtshme apo t\u00eb luajtshme, si aktive afatgjata, etj. P\u00ebr t\u00eb ardhurat dhe fitimet e padeklaruara (nga evazioni q\u00eb kan\u00eb b\u00ebr\u00eb m\u00eb par\u00eb). Si pronar\u00eb t\u00eb bizneseve, si individ\u00eb, sepse mund t\u00eb deklarojn\u00eb t\u00eb ardhura t\u00eb marra nga burime t\u00eb ndryshme e t\u00eb padeklaruara n\u00eb koh\u00eb. T\u00eb formalizojn\u00eb edhe ato hua apo financimet q\u00eb i kan\u00eb dh\u00ebn\u00eb shoq\u00ebrive (normalisht nga shitjet e padeklaruara) dhe t\u00eb ken\u00eb mund\u00ebsin\u00eb t\u2019i p\u00ebrdorin si t\u00eb duan<\/p>\n