Vad\u012bbas grup\u0101 uz\u0146\u0113m\u0113jdarb\u012bbas un nodarbin\u0101to atbalstam tika izskat\u012bts priek\u0161likums Covid-19 infekcijas izplat\u012bbas seku p\u0101rvar\u0113\u0161anas likum\u0101 paredz\u0113t iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) avansa maks\u0101jumu nepiem\u0113ro\u0161anu saimniecisk\u0101s darb\u012bbas veic\u0113jiem ar\u012b 2022. gad\u0101. T\u0101pat darba grupa apstiprin\u0101ja priek\u0161likumu paredz\u0113t, ka uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) maks\u0101t\u0101ji no 2021. l\u012bdz 2022. gadam var nepiem\u0113rot UIN likuma normu, kas paredz apliekamo ien\u0101kumu palielin\u0101t par palielin\u0101tiem procentu maks\u0101jumiem, izmantojot formulu aiz\u0146emt\u0101 un pa\u0161u kapit\u0101la proporcijai.<\/p>\n\n\n\n
Paredz\u0113ts ar\u012b 2022. taks\u0101cijas gad\u0101 IIN maks\u0101t\u0101jus atbr\u012bvot no avansa maks\u0101jumu no saimniecisk\u0101s darb\u012bbas ien\u0101kumiem veik\u0161anas, \u0146emot v\u0113r\u0101, ka Covid-19 infekcijas izplat\u012bbas rezult\u0101t\u0101 2020. un 2021. gad\u0101 saimniecisk\u0101 darb\u012bba nenorit\u0113ja parastos apst\u0101k\u013cos. Attiec\u012bgi ar\u012b \u0161ajos gados g\u016btais saimniecisk\u0101s darb\u012bbas ien\u0101kumu apm\u0113rs neb\u016bs objekt\u012bvi piem\u0113rojams, nosakot 2022. gada avansa maks\u0101jumu apm\u0113ru.<\/p>\n\n\n\n
Vienlaikus da\u017e\u0101d\u0101s saimniecisk\u0101s darb\u012bbas jom\u0101s ekonomisk\u0101s darb\u012bbas atjauno\u0161an\u0101s tempi un iesp\u0113ja g\u016bt saimniecisk\u0101s darb\u012bbas ien\u0101kumus p\u0113cpand\u0113mijas apst\u0101k\u013cos var at\u0161\u0137irties. T\u0101d\u0113j\u0101di tiek nov\u0113rsta t\u0101du avansa maks\u0101jumu veik\u0161ana, kuri balst\u0101s uz saimniecisk\u0101s darb\u012bbas apliekam\u0101 ien\u0101kuma apm\u0113ru, kas veidojies citos ekonomiskajos apst\u0101k\u013cos, un kuri, taks\u0101cijas gadam nosl\u0113dzoties, rezum\u0113jo\u0161\u0101 k\u0101rt\u012bb\u0101 b\u016btu j\u0101atmaks\u0101 k\u0101 p\u0101rmaks\u0101tais nodoklis. T\u0101pat nodok\u013ca maks\u0101t\u0101ji var\u0113s maksim\u0101li efekt\u012bvi izmantot to r\u012bc\u012bb\u0101 eso\u0161os finan\u0161u resursus, ieguldot tos sav\u0101 saimnieciskaj\u0101 darb\u012bb\u0101.<\/p>\n\n\n\n
IIN maks\u0101t\u0101ji avansa maks\u0101jumus par 2022. gadu var veikt labpr\u0101t\u012bgi, ja pa\u0161i prognoz\u0113, ka saimniecisk\u0101s darb\u012bbas rezult\u0101ts b\u016bs pozit\u012bvs. Regul\u0113juma m\u0113r\u0137is ir nodro\u0161in\u0101t, ka maks\u0101t\u0101js pats var izv\u0113rt\u0113t, vai tas sp\u0113j veikt IIN nomaksu rezum\u0113jo\u0161\u0101 k\u0101rt\u012bb\u0101 uz iesniegt\u0101s gada ien\u0101kumu deklar\u0101cijas pamata, veicot nodok\u013ca nomaksu vienreiz gad\u0101, vai ar\u012b v\u0113las maks\u0101jumu sadal\u012bt vair\u0101k\u0101s da\u013c\u0101s (avansa maks\u0101jumos).<\/p>\n\n\n\n
Savuk\u0101rt UIN regul\u0113jums nepiecie\u0161ams, lai uz\u0146\u0113mumi, kas kr\u012bzes laik\u0101 ir cietu\u0161i zaud\u0113jumus (samazin\u0101ju\u0161i pa\u0161u kapit\u0101lu vai palielin\u0101ju\u0161i aiz\u0146emt\u0101 kapit\u0101la proporciju) var\u0113tu \u0101tr\u0101k atg\u016bties \u2013aiz\u0146emties l\u012bdzek\u013cus, neradot papildu UIN slogu, ja aiz\u0146emt\u0101 un pa\u0161u kapit\u0101la proporcija p\u0101rsniedz r\u0101d\u012bt\u0101ju 1:4. Past\u0101vo\u0161\u0101 finan\u0161u situ\u0101cija ir netipiska un t\u0101d\u0113j\u0101di nodok\u013cu maks\u0101t\u0101ju finan\u0161u r\u0101d\u012bt\u0101jus kr\u012bzes period\u0101 nevar sal\u012bdzin\u0101t ar r\u0101d\u012bt\u0101jiem norm\u0101las ekonomikas darb\u012bbas period\u0101. L\u012bdz ar to 2021. un 2022. gad\u0101 nodok\u013cu maks\u0101t\u0101jiem var\u0113tu nepiem\u0113rot UIN likuma 10. panta pirm\u0101s da\u013cas normas.<\/p>\n\n\n\n
Darba grup\u0101 l\u0113ma, ka ir virz\u0101mi ar\u012b groz\u012bjumi likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d, kas uz vienu gadu, proti 2022. gadu, pagarin\u0101s pa\u0161laik likuma p\u0101rejas noteikumos noteikto atbr\u012bvojumu no IIN kompens\u0101cij\u0101m, kuras darba dev\u0113js izmaks\u0101 darbiniekam saist\u012bb\u0101 ar att\u0101lin\u0101to darbu. Kompens\u0101cijas maksim\u0101lais apm\u0113rs noteikts l\u012bdz 30 eiro m\u0113nes\u012b. Sagaid\u0101ms, ka \u0161ie groz\u012bjumi tiks iek\u013cauti groz\u012bjumos likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d, kas tiek virz\u012bti Saeim\u0101 kop\u0101 ar 2022. gada bud\u017eeta likumprojektu paketi.<\/p>\n","protected":false},"excerpt":{"rendered":"
Vad\u012bbas grup\u0101 uz\u0146\u0113m\u0113jdarb\u012bbas un nodarbin\u0101to atbalstam tika izskat\u012bts priek\u0161likums Covid-19 infekcijas izplat\u012bbas seku p\u0101rvar\u0113\u0161anas likum\u0101 paredz\u0113t iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (IIN) avansa maks\u0101jumu nepiem\u0113ro\u0161anu saimniecisk\u0101s darb\u012bbas veic\u0113jiem ar\u012b 2022. gad\u0101.<\/p>\n","protected":false},"author":1936,"featured_media":16064,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,71,47],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/16063"}],"collection":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/users\/1936"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16063"}],"version-history":[{"count":3,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/16063\/revisions"}],"predecessor-version":[{"id":16069,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/16063\/revisions\/16069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/16064"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}