Mbi ndryshimet q\u00eb parashikohen t\u00eb ndodhin p\u00ebr norm\u00ebn e tatimit p\u00ebr biznesin e vog\u00ebl, n\u00eb ligjin e ri “P\u00ebr Tatimin mbi t\u00eb Ardhurat” <\/p>\n
Ka disa koh\u00eb q\u00eb po qarkullon n\u00ebp\u00ebr ambjentet mediatike, si dhe n\u00ebp\u00ebr koridoret e Ministris\u00eb s\u00eb Financave p\u00ebr disa ndryshime ligjore q\u00eb do t\u00eb rrisin tarifat e taksimit p\u00ebr biznesin e vog\u00ebl dhe se biznesi i vog\u00ebl do tatohet nga viti 2023 e n\u00eb vazhdim, duke r\u00ebn\u00eb ndesh me premtimin e qeveris\u00eb se ky biznes nuk duhet t\u00eb tatohet deri n\u00eb vitin 2029 sipas shkal\u00ebs s\u00eb xhiros. <\/p>\n
Kjo gj\u00eb nuk i p\u00eblqeu Kryeministrit i cili shkroi n\u00eb twitter: \u201cNj\u00eb LAJM I RREM\u00cb ka marr\u00eb dhen\u00eb: Rama do t\u00eb taksoj\u00eb biznesin e vog\u00ebl! Ne jemi partia q\u00eb e b\u00ebri Shqip\u00ebrin\u00eb t\u00eb vetmin vend n\u00eb Europ\u00eb me taks\u00eb zero e me TVSH zero p\u00ebr Biznesin e Vog\u00ebl dhe kjo (e kemi th\u00ebn\u00eb) nuk do t\u00eb ndryshoj\u00eb deri n\u00eb vitin 2029! T\u00eb tjerat jan\u00eb tutkun\u00ebrira mediatike!\u201d.\u00a0 <\/p>\n
Por pavarsisht se \u00e7far\u00eb u deklarua nga Z. Rama ne twitter\u00a0 Ministria e Finacave \u00a0shp\u00ebrndan draft\u00a0 ligjin “P\u00ebr Tatimin mbi t\u00eb Ardhurat” <\/p>\n
N\u00eb k\u00ebt\u00eb draft ligj bie n\u00eb sy ndryshimi i norm\u00ebs s\u00eb taksimit p\u00ebr personat fizik (profesionet e lira) ose n\u00eb zhargonin e p\u00ebrditsh\u00ebm norma tatimore p\u00ebr biznesin e vog\u00ebl, ku t\u00eb ardhurat e tyre do t\u00eb taksohen n\u00eb m\u00ebnyr\u00eb progresive si pag\u00eb. <\/p>\n
\u00a0N\u00eb k\u00ebto profesione p\u00ebrfshihen avokat\u00ebt, mjek\u00ebt, infermier\u00ebt, kontabilist\u00ebt e miratuar, audituesit, noter\u00ebt, inxhinier\u00ebt, nd\u00ebrmjet\u00ebsit e pasurive t\u00eb paluajtshme etj. K\u00ebta profesionist\u00eb, n\u00eb fakt, ushtrojn\u00eb nj\u00eb aktivitet biznesi t\u00eb mir\u00ebfillt\u00eb dhe nuk mund t\u00eb konsiderohet si sh\u00ebrbim pune, por si biznes. <\/p>\n
N\u00eb draft ligjin\u00a0 “P\u00ebr Tatimin mbi t\u00eb Ardhurat” neni 24, Norma Tatimore \u00ebsht\u00eb parashikuar; <\/p>\n
1)\u00a0\u00a0\u00a0\u00a0 T\u00eb ardhurat nga pun\u00ebsimi dhe t\u00eb ardhurat nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit tatohen me normat e m\u00ebposhtme: <\/p>\n
Baza Tatimore vjetor\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Norma tatimore <\/p>\n
0\u00a0 –\u00a0\u00a0 2,400,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 13% <\/p>\n
Mbi\u00a0 2,400,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 23%\u00a0 <\/p>\n
2)\u00a0 T\u00eb ardhurat\u00a0 nga investimi tatohen me normat e m\u00ebposhtme; <\/p>\n
a)\u00a0\u00a0\u00a0\u00a0 T\u00eb ardhurat nga divident\u00ebt 8%. <\/p>\n
b)\u00a0\u00a0\u00a0\u00a0 \u00c7do z\u00eb tjet\u00ebr i t\u00eb ardhurave nga investimi 15%.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0
\n3) P\u00ebrvecse kur parashikohet ndryshe n\u00eb k\u00ebt\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.
\nMe k\u00ebto ndryshime q\u00eb qeveria parashikon t\u00eb b\u00ebj\u00ebi, m\u00eb e pakta do t\u00eb thot\u00eb se qeveria mashtroi biznesin e vog\u00ebl duke i premtuar ZERO tatime deri ne vitin 2029. <\/p>\n
P\u00ebr ta illustruar se sa do t\u00eb paguaj nj\u00eb tatimpagues q\u00eb ushtron aktivitetin e tij si profesion i lir\u00eb si dhe duke\u00a0 marr\u00eb t\u00eb mir\u00ebqen\u00eb shtjellimin e dh\u00ebn\u00eb n\u00eb gazet\u00ebn Monitor le t\u00eb marrim nj\u00eb shembull: <\/p>\n
Tatimpaguesi X gjat\u00eb vitit ushtrimor ka realizuar nj\u00eb xhiro vjetore 10,000,000 lek\u00eb, i cili ka dy t\u00eb pun\u00ebsuar me pag\u00eb 60,000 lek\u00eb secili, si dhe kryen shpenzime rreth 1,000,000 leke ne vit. <\/p>\n
Me normat e reja tatimore ky tatimpagues do t\u00eb paguaj 23% t\u00eb fitimit neto. <\/p>\n
I. Te ardhurat\u00a0\u00a0\u00a0\u00a010,000,000 <\/p>\n
II. Shpenzimet\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2,673,000 <\/p>\n
\u00a0p\u00ebr pagat\u00a0\u00a0 (12 * 120,000)\u00a0\u00a0\u00a0\u00a0\u00a0 1,440,000 <\/p>\n
\u00a0p\u00ebr sig.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0
\n233,280 <\/p>\n
\u00a0p\u00ebr\u00a0 mirmbajtje\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1,000,000\u00a0\u00a0 <\/p>\n
T\u00eb ardhurat neto ( I -II )\u00a0\u00a0\u00a0 =\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7,326,720 <\/p>\n
Tatimi (23% * 7,326,720)\u00a0 = 1,685,145\u00a0 lek\u00eb,\u00a0 af\u00ebrsisht 16.85% t\u00eb tatimit mbi xhiron ( 16.85% * 10 milion). <\/p>\n
Shteti, qeveria jon\u00eb, do t\u00eb na tatoj\u00eb m\u00eb shum\u00eb se nj\u00eb Sh.A, Sh.P.K. <\/p>\n
Problemi q\u00eb shtrohet p\u00ebr diskutim \u00ebsht\u00eb se p\u00ebrse t\u00eb ardhurat e krijuar nga k\u00ebto biznese duhet t\u00eb t\u00eb tatohen n\u00eb m\u00ebnyr\u00eb progresive si tatohen pagat e pun\u00ebs? <\/p>\n
Do t\u00eb thon\u00eb se japin vet\u00ebm sh\u00ebrbime p\u00ebr fuqin\u00eb e tyre pun\u00ebtore? Sherbime ofroj\u00eb dhe kompanit\u00eb e internetit apo telekomunikacionit. Si rrjedhoj\u00eb e s\u00eb nj\u00ebjt\u00ebs llogjik\u00eb dhe k\u00ebto kompani duhet t\u00eb taksohen n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb. Do t\u00eb thoni forma juridike PF apo Sh.P.K, nuk ka asnj\u00eb vler\u00eb. <\/p>\n
Jan\u00eb k\u00ebto biznese q\u00eb kan\u00eb marr riskun si t\u00eb gjith\u00eb t\u00eb tjer\u00ebt, p\u00ebr gjetjen e klient\u00ebve, p\u00ebr t\u00eb siguruar t\u00eb ardhura p\u00ebr familjet e tyre, ato riskojn\u00eb si cdo biznes tjet\u00ebr q\u00eb ushtron aktivitetin e tij tregtar, ato p\u00ebrballen me falimentimin si \u00e7do biznes tjet\u00ebr. <\/p>\n
At\u00ebhere p\u00ebrse k\u00ebto biznese duhet t\u00eb tatohen ndryshe? <\/p>\n
DPT le t\u00eb na illustroj\u00eb me shembuj sipas statistikave qe disponon se: <\/p>\n
1. Sa lek\u00eb tatime dhe taksa paguajn\u00eb k\u00ebto kompani (apo dhe t\u00eb aktiviteteve t\u00eb tjera) p\u00ebr 100 lek\u00eb t\u00eb ardhura? <\/p>\n
2. Sa lek\u00eb tatime dhe taksa do t\u00eb paguajn\u00eb personat fizik me k\u00ebto ndryshime p\u00ebr 100 lek\u00eb t\u00eb ardhura? <\/p>\n
N\u00eb nj\u00eb shtet t\u00eb s\u00eb ardhmes, ku pasuria m\u00eb e madhe e nj\u00eb kombi \u00ebsht\u00eb dija dhe intelekti i qytetar\u00ebve t\u00eb saj, ne i taksojm\u00eb sepse kan\u00eb m\u00ebsuar m\u00eb shum\u00eb, kan\u00eb shpenzuar m\u00eb shum\u00eb p\u00ebr tu paisur me dije, jan\u00eb pak m\u00eb t\u00eb zot\u00eb, apo n\u00eb fund t\u00eb fundit sepse po punojn\u00eb t\u00eb licencuar duke ofruar sh\u00ebrbimet e tyre p\u00ebr nj\u00eb t\u00eb mir\u00eb publike dhe t\u00eb k\u00ebrkuar dhe nuk jan\u00eb duke abuzuar, apo kryer evazion fiskal. <\/p>\n
Zoti Rama k\u00eb t\u00eb besoj..?\u00a0 Ministren apo Kryeministrin? <\/p>\n
P\u00ebr kujtes\u00eb: <\/p>\n
Ne vitin 2014 qeveria nd\u00ebrmorri disa ndryshime n\u00eb ligjin e Pro\u00e7edurave Tatimore t\u00eb b\u00ebra me ligjin nr. 164 dat\u00eb 04.12.2014. Nj\u00eb nga ndryshimet e b\u00ebra ishte vendosja e pagave maksimale p\u00ebr profesionet e lira. T\u00eb gjith\u00eb e dim\u00eb se gjykata Kushtetuese e rr\u00ebzoi k\u00ebt\u00eb pik\u00eb t\u00eb nenit si t\u00eb pabazuar n\u00eb ligj. <\/p>\n
Sot: <\/p>\n
Biznesi i Vogel, m\u00eb shum\u00eb se kurr\u00eb ka nevoj\u00eb\u00a0\u00a0 p\u00ebr garanci <\/p>\n
\u00a0 <\/p>\n
\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Garanci n\u00eb politikat fiskale <\/p>\n
\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Garanci n\u00eb tarifat e taksimit <\/p>\n
\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Garanci dhe besim q\u00eb politika duhet t\u00eb heq dor\u00eb nj\u00ebher\u00eb e mir\u00eb nga ndryshimet e shpeshta\u00a0 t\u00eb legjislacionit fiskal. <\/p>\n
\u00a0Politika t\u00eb tilla fiskale e stepin biznesin, e bejn\u00eb at\u00eb ngurrues dhe totalisht mosbesues\u00a0 ndaj politikave t\u00eb qeveris\u00eb. <\/p>\n
\u00a0 <\/p>\n
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
Mbi ndryshimet q\u00eb parashikohen t\u00eb ndodhin p\u00ebr norm\u00ebn e tatimit p\u00ebr biznesin e vog\u00ebl, n\u00eb ligjin e ri “P\u00ebr Tatimin mbi t\u00eb Ardhurat” Ka disa koh\u00eb q\u00eb po qarkullon n\u00ebp\u00ebr ambjentet mediatike, si dhe n\u00ebp\u00ebr koridoret e Ministris\u00eb s\u00eb Financave p\u00ebr disa ndryshime ligjore q\u00eb do t\u00eb rrisin tarifat e taksimit p\u00ebr biznesin e vog\u00ebl […]<\/p>\n","protected":false},"author":2,"featured_media":5168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,118],"tags":[27],"class_list":{"0":"post-5167","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ekonomia","8":"category-kryesore","9":"tag-lajme"},"_links":{"self":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts\/5167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/comments?post=5167"}],"version-history":[{"count":3,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts\/5167\/revisions"}],"predecessor-version":[{"id":5174,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts\/5167\/revisions\/5174"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/media\/5168"}],"wp:attachment":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/media?parent=5167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/categories?post=5167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/tags?post=5167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}