{"id":21982,"date":"2023-10-10T09:08:06","date_gmt":"2023-10-10T07:08:06","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=21982"},"modified":"2023-10-10T09:08:06","modified_gmt":"2023-10-10T07:08:06","slug":"parskata-akcizes-nodokla-likmes","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=21982","title":{"rendered":"P\u0101rskata akc\u012bzes nodok\u013ca likmes"},"content":{"rendered":"\n

Finan\u0161u ministrija<\/p>\n\n\n\n

Pirmdien, 9. oktobr\u012b, Ministru kabinets (MK) izskat\u012bja Finan\u0161u ministrijas (FM) sagatavotus groz\u012bjumus Akc\u012bzes nodok\u013ca likum\u0101. Ar izmai\u0146\u0101m likum\u0101 pl\u0101nots g\u016bt papildu ie\u0146\u0113mumus valsts bud\u017eet\u0101, lai nodro\u0161in\u0101tu finans\u0113juma pieaugumu valsts funkciju darb\u012bbai un ekonomikas att\u012bst\u012bbai, un vienlaikus saglab\u0101tu konkur\u0113tsp\u0113ju\u00a0Baltijas re\u0123ion\u0101, tr\u012bs gadu period\u0101 no 2024.\u00a0gada l\u012bdz 2026.\u00a0gadam pak\u0101peniski paaugstinot akc\u012bzes nodok\u013ca likmes\u00a0alkoholiskajiem dz\u0113rieniem,\u00a0tabakas izstr\u0101d\u0101jumiem, elektroniskaj\u0101s sm\u0113\u0137\u0113\u0161anas ier\u012bc\u0113s izmantojamam \u0161\u0137idrumam, elektroniskaj\u0101s sm\u0113\u0137\u0113\u0161anas ier\u012bc\u0113s izmantojam\u0101 \u0161\u0137idruma sagatavo\u0161anas sast\u0101vda\u013c\u0101m, tabakas aizst\u0101j\u0113jproduktiem, k\u0101 ar\u012b atsevi\u0161\u0137iem naftas produktiem, kurus izmanto speci\u0101laj\u0101s ekonomiskaj\u0101s zon\u0101s\u00a0un br\u012bvost\u0101s.<\/p>\n\n\n\n

Likumprojekts paredz alkoholisko dz\u0113rienu grupai \u201cp\u0101r\u0113jie alkoholiskie dz\u0113rieni\u201d palielin\u0101t akc\u012bzes nodokli katru gadu par 5% tr\u012bs n\u0101kamo gadu period\u0101, savuk\u0101rt cit\u0101m alkoholisko dz\u0113rienu grup\u0101m (alum, v\u012bniem, raudz\u0113tajiem dz\u0113rieniem un starpproduktiem) palielin\u0101t katru gadu vid\u0113ji par 10% tr\u012bs n\u0101kamo gadu period\u0101. Akc\u012bzes nodok\u013ca likmju paaugstin\u0101\u0161ana alkoholiskajiem dz\u0113rieniem ir paredz\u0113ta \u2013 2024. gada 1.mart\u0101, 2025. gada 1. mart\u0101 un 2026. gada 1. mart\u0101.<\/p>\n\n\n\n

Likumprojekts paredz pak\u0101peniski paaugstin\u0101t akc\u012bzes nodok\u013ca likmes:<\/p>\n\n\n\n

– cigaret\u0113m katru gadu vid\u0113ji par 5,6%;<\/p>\n\n\n\n

– cig\u0101riem un cigarill\u0101m\u00a0katru gadu vid\u0113ji par 23,8%, lai tuvin\u0101tu akc\u012bzes nodok\u013ca likmi par 1 g tabakas akc\u012bzes nodok\u013ca likmei cigaret\u0113m un kars\u0113jamai tabakai;<\/p>\n\n\n\n

– sm\u0113\u0137\u0113jamai tabakai (smalki sagriezt\u0101 tabaka un cita sm\u0113\u0137\u0113jam\u0101 tabaka) un tabakas lap\u0101m katru gadu par 10%;<\/p>\n\n\n\n

– kars\u0113jamai tabakai\u00a0katru gadu par 5%;<\/p>\n\n\n\n

– e-\u0161\u0137idrumam un e-\u0161\u0137idruma sagatavo\u0161anas sast\u0101vda\u013c\u0101m katru gadu vid\u0113ji par 21%;<\/p>\n\n\n\n

– tabakas aizst\u0101j\u0113jproduktiem\u00a0katru gadu vid\u0113ji par 10%.<\/p>\n\n\n\n

Akc\u012bzes nodok\u013ca likmju paaugstin\u0101\u0161ana tabakas izstr\u0101d\u0101jumiem, elektroniskaj\u0101s sm\u0113\u0137\u0113\u0161anas ier\u012bc\u0113s izmantojamam \u0161\u0137idrumam, elektroniskaj\u0101s sm\u0113\u0137\u0113\u0161anas ier\u012bc\u0113s izmantojam\u0101 \u0161\u0137idruma sagatavo\u0161anas sast\u0101vda\u013c\u0101m, tabakas aizst\u0101j\u0113jproduktiem ir paredz\u0113ta \u2013 2024. gada 1.mart\u0101, 2025. gada 1. janv\u0101r\u012b un 2026. gada 1. janv\u0101r\u012b.<\/p>\n\n\n\n

Likumprojekts paredz pak\u0101peniski palielin\u0101t akc\u012bzes nodok\u013ca likmi naftas produktiem, kurus izmanto br\u012bv\u0101s zonas teritorij\u0101s un br\u012bvostu teritorij\u0101s stacion\u0101r\u0101s iek\u0101rt\u0101s, celt\u0146os un taml\u012bdz\u012bgos objektos, iek\u0101rt\u0101s, kas tiek izmantotas celtniec\u012bbas darbos br\u012bv\u0101s zonas teritorij\u0101s un br\u012bvostu teritorij\u0101s, k\u0101 ar\u012b tehnik\u0101, kas p\u0113c savas konstrukcijas nav paredz\u0113ta satiksmei pa koplieto\u0161anas ce\u013ciem.<\/p>\n\n\n\n

Likumprojekts ir iek\u013cauts likumprojekta \u201cPar valsts bud\u017eetu 2024. gadam un bud\u017eeta ietvaru 2024., 2025. un 2026. gadam\u201d pavado\u0161o likumprojektu paket\u0113, kas st\u0101jas sp\u0113k\u0101 ar 2024. gada 1. janv\u0101ri.<\/p>\n\n\n\n

Likumprojekts skat\u0101ms Ties\u012bbu aktu projektu port\u0101l\u0101<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Pirmdien, 9. oktobr\u012b, Ministru kabinets (MK) izskat\u012bja Finan\u0161u ministrijas (FM) sagatavotus groz\u012bjumus Akc\u012bzes nodok\u013ca likum\u0101. <\/p>\n","protected":false},"author":1938,"featured_media":21981,"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\/21982"}],"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\/1938"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21982"}],"version-history":[{"count":1,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21982\/revisions"}],"predecessor-version":[{"id":21983,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21982\/revisions\/21983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/21981"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=21982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}