{"id":3380,"date":"2014-01-30T11:37:25","date_gmt":"2014-01-30T09:37:25","guid":{"rendered":"http:\/\/zurnalsiepirkumi.lv\/?p=3380"},"modified":"2014-09-09T08:34:50","modified_gmt":"2014-09-09T06:34:50","slug":"pretrunigais-arpakalpojums","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=3380","title":{"rendered":"Pretrun\u012bgais \u0101rpakalpojums"},"content":{"rendered":"

K\u0101 liecina Lattelecom<\/em> 2011. gad\u0101 veikt\u0101 aptauja par \u0101rpakalpojumiem, nodok\u013cu konsult\u0101cijas ir otrs popul\u0101r\u0101kais \u0101rpakalpojums Latvij\u0101. Da\u017eu gadu laik\u0101 diezin vai kas b\u016btisks main\u012bjies. Tom\u0113r izr\u0101d\u0101s \u2013 situ\u0101cija ar \u0161o \u0101rpakalpojumu neb\u016bt nav tik vienk\u0101r\u0161a. Lai gan Nodok\u013cu konsultantu asoci\u0101cija (NKA) darbojas jau vair\u0101k nek\u0101 desmit gadus, likuma par nodok\u013cu konsultantiem joproj\u0101m nav. V\u0113l vair\u0101k \u2013 faktiski valsts sektor\u0101 nav ar\u012b publisku nodok\u013cu konsult\u0101ciju iepirkumu. Taj\u0101 pa\u0161\u0101 laik\u0101 konsultanti bez darba nes\u0113\u017e. K\u0101 tas iesp\u0113jams un k\u0101 situ\u0101cija var transform\u0113ties n\u0101kotn\u0113, st\u0101sta viens no NKA dibin\u0101t\u0101jiem un ilggad\u0113js t\u0101s vad\u012bt\u0101js, bet tagad valdes loceklis AINIS D\u0100BOLS.<\/strong> <\/p>\n

Kas m\u016bsdien\u0101s \u012bsti ir nodok\u013cu konsultants? Finan\u0161u speci\u0101lists, kas ar savu darbu netie\u0161i g\u0101d\u0101, lai valsts sa\u0146emtu tai pien\u0101ko\u0161os nodok\u013cus jeb glu\u017ei pret\u0113ji \u2013 cilv\u0113ks, kas fizisk\u0101m un juridisk\u0101m person\u0101m atvieglo dz\u012bvi,<\/em> pal\u012bdzot izvair\u012bties no nodok\u013cu maks\u0101\u0161anas? Diem\u017e\u0113l pa\u0161laik viennoz\u012bm\u012bgi atbild\u0113t uz \u0161o jaut\u0101jumu nav iesp\u0113jams.<\/p>\n

K\u0101 saka Ainis D\u0101bols, nodok\u013cu konsultanta pamatuzdevums \u2012 pal\u012bdz\u0113t prec\u012bzi un pareizi aizpild\u012bt nodok\u013cu deklar\u0101cijas. Gan pievienot\u0101s v\u0113rt\u012bbas, gan uz\u0146\u0113muma ien\u0101kuma, gan iedz\u012bvot\u0101ja ien\u0101kuma nodok\u013ca deklar\u0101cijas. To darot tiklab konsultanti, k\u0101 ar\u012b gr\u0101matve\u017ei. <\/p>\n

\u201eN\u0101kamais l\u012bmenis, ar ko sav\u0101 praks\u0113 saskaras nodok\u013cu konsultanti, \u2012 attiec\u012bgo likuma normu piem\u0113ro\u0161ana, lai nodokli var\u0113tu pareizi apr\u0113\u0137in\u0101t. T\u0101tad vienlaikus ar\u012b j\u0101p\u0101rzina un, galvenais, j\u0101saprot skait\u013ci, no kuriem nodoklis tiek apr\u0113\u0137in\u0101ts. Un, visbeidzot, tre\u0161ais \u2013 nepiecie\u0161am\u012bbas gad\u012bjum\u0101 j\u0101sp\u0113j diskut\u0113t par \u0161iem skait\u013ciem, lai pier\u0101d\u012btu, k\u0101p\u0113c attiec\u012bgais nodoklis ir tik liels vai mazs,\u201d vi\u0146\u0161 turpina. <\/p>\n

T\u0101s tad ar\u012b ir tr\u012bs akad\u0113misk\u0101s pamatlietas, ar ko nodarbojas nodok\u013cu konsultanti. Protams, papildus n\u0101kas risin\u0101t v\u0113l virkni citu jaut\u0101jumu. Piem\u0113ram, attiec\u012bb\u0101 uz nodok\u013cu rev\u012bzij\u0101m, finan\u0161u uzskaiti un likumdo\u0161anu. L\u012bdz ar to \u0161\u0137iet pats par sevi saprotams, ka visiem, kas darbojas \u0161aj\u0101 jom\u0101, j\u0101b\u016bt ne tikai attiec\u012bg\u0101m zin\u0101\u0161an\u0101m, bet ar\u012b v\u0113r\u0101 \u0146emamai pieredzei. T\u0101tad jebkur\u0161 nevar b\u016bt nodok\u013cu konsultants? Izr\u0101d\u0101s \u2012 nek\u0101! Var gan! Un, iesp\u0113jams, tie\u0161i \u0161eit mekl\u0113jami ne vienas vien nopietnas probl\u0113mas c\u0113lo\u0146i. <\/p>\n

Konsult\u0113t nevienam nav aizliegs<\/strong> <\/p>\n

\u0145emot v\u0113r\u0101, ka pas\u016bt\u012bt\u0101jam, izmantojot nodok\u013cu konsultanta pakalpojumu, j\u0101g\u016bst k\u0101ds fisk\u0101ls labums, Latvij\u0101 \u0161\u012b profesija esot ne tikai eksotiska, bet ar\u012b sam\u0113r\u0101 d\u0101rga. To nosaka ar\u012b ierobe\u017eot\u0101 biznesa vide. Lielaj\u0101s komp\u0101nij\u0101s ar nodok\u013cu jaut\u0101jumiem parasti nodarbojas finan\u0161u pl\u0101no\u0161anas departamenti, maz\u0101kos uz\u0146\u0113mumos \u2012 gr\u0101matve\u017ei. T\u0101p\u0113c, k\u0101 saka Ainis, katram nodok\u013cu konsultantam \u0161aj\u0101 tirg\u016b j\u0101atrod sava ni\u0161a. <\/p>\n

Pa\u0161laik valst\u012b esot nedaudz vair\u0101k par 120 sertific\u0113tu nodok\u013cu konsultantu. <\/p>\n

\u201eTom\u0113r, neraugoties uz nozares specifiku, Latvij\u0101 par nodok\u013cu konsultantu var b\u016bt jebkur\u0161, kas sp\u0113j p\u0101rdot savu pakalpojumu. T\u0101p\u0113c re\u0101li to cilv\u0113ku skaits, kas nodarbojas ar taml\u012bdz\u012bg\u0101m konsult\u0101cij\u0101m var\u0113tu b\u016bt daudz liel\u0101ks.\u201d st\u0101sta Ainis. \u201eNek\u0101du likumu, kas \u0161o procesu reglament\u0113, nav. Ar sertifik\u0101ciju nodarbojas asoci\u0101cija. T\u0101 izstr\u0101d\u0101jusi speci\u0101lu k\u0101rt\u012bbu, un sertifik\u0101cijas eks\u0101mens ir diezgan sare\u017e\u0123\u012bts. Lai to noliktu, j\u0101b\u016bt iev\u0113rojam\u0101m zin\u0101\u0161an\u0101m un krietni vien j\u0101pam\u0101c\u0101s. Kuram katram tas neb\u016bs pa sp\u0113kam.\u201d <\/p>\n

Vai t\u0101dai nelielai ekonomikai, k\u0101da ir Latvij\u0101, 120 konsultantu nav par daudz? \u201eAsoci\u0101cija darbojas jau divpadsmit gadus, un katru gadu k\u0101di desmit cilv\u0113ki v\u0113las sertific\u0113ties. Ac\u012bmredzot vi\u0146i atradu\u0161i \u0161o savu tirgus ni\u0161u,\u201d saka Ainis. <\/p>\n

Probl\u0113ma t\u0101da, ka vienas sabiedrisk\u0101s organiz\u0101cijas, konkr\u0113ti asoci\u0101cijas, izsniegtais sertifik\u0101ts, kas apliecina noteiktu kvalifik\u0101ciju, diem\u017e\u0113l nav uzskat\u0101ms par juridiski apstiprin\u0101tu dokumentu. <\/p>\n

\u201eJau pirms desmit gadiem m\u0113s iesniedz\u0101m Saeim\u0101 likumprojektu Par sertific\u0113tiem nodok\u013cu konsultantiem.<\/em> Diem\u017e\u0113l l\u012bdz pat \u0161im br\u012bdim tas p\u0113c b\u016bt\u012bbas t\u0101 ar\u012b nav izskat\u012bts. Pa \u0161o laiku main\u012bju\u0161\u0101s vald\u012bbas, toreiz\u0113jo deput\u0101tu viet\u0101 n\u0101ku\u0161i citi, tom\u0113r likumprojekts t\u0101l\u0101k nevirz\u0101s. Ac\u012bmredzot vald\u012bbai tas ne\u0161\u0137iet pietiekami aktu\u0101ls un svar\u012bgs, jo nep\u0101rtraukti ir daudzas citas \u2013 aktu\u0101l\u0101kas un svar\u012bg\u0101kas lietas. Taj\u0101 pa\u0161\u0101 laik\u0101 tirgus ar\u012b ir sal\u012bdzino\u0161s mazs un Latvij\u0101 diem\u017e\u0113l joproj\u0101m valda uzskats \u2013 viss, kas tiek noteikts ar likumu, tiek dar\u012bts k\u0101da interes\u0113s. Tas n\u0101k mums l\u012bdzi v\u0113l no devi\u0146desmitajiem gadiem, lai gan \u012bsten\u012bb\u0101 taml\u012bdz\u012bgs likums visvair\u0101k kalpotu tie\u0161i valsts interes\u0113m,\u201d uzskata nodok\u013cu konsultants un NKA valdes loceklis, joproj\u0101m b\u016bdams p\u0101rliecin\u0101ts, ka likumu nepiecie\u0161ams pie\u0146emt. <\/p>\n

K\u0101p\u0113c? T\u0101p\u0113c, ka tas ietekm\u0113tu ne tikai konsultantu darbu, bet ar\u012b nodok\u013cu ie\u0146\u0113mumus valst\u012b kopum\u0101. \u201eLikums noteiktu r\u0101mjus, k\u0101dos darbotos gan sertific\u0113tie nodok\u013cu konsultanti, gan visi p\u0101r\u0113jie, kas sniedz \u0161os pakalpojumus,\u201d skaidro Aivis. \u201eTas noteiktu profesijai nepiecie\u0161amo kvalifik\u0101cijas l\u012bmeni un atbild\u012bbas pak\u0101pi. Pa\u0161laik par nodok\u013cu konsultantu var uzdoties ikviens, jo l\u012bdz br\u012bdim, kam\u0113r VID neuzr\u0113\u0137ina soda naudas, neviens neatbild ne par ko.\u201d Atliek vien piebilst, ka ar\u012b p\u0113c tam neatbild. T\u0101p\u0113c pa\u0161reiz\u0113j\u0101 situ\u0101cija izdev\u012bga tie\u0161i avant\u016bristiem un da\u017e\u0101diem sh\u0113mot\u0101jiem. <\/p>\n

Profesijas specifika<\/strong><\/p>\n

Bet atgriez\u012bsimies pie sertific\u0113tajiem konsultantiem. K\u0101da ir vi\u0146u pamatizgl\u012bt\u012bba un specialit\u0101te? \u201eT\u0101 k\u0101 m\u016bsu nodok\u013cu sist\u0113ma veidota vair\u0101k uz finan\u0161u, nevis juridisk\u0101s b\u0101zes, tad ar\u012b nodok\u013cu konsultantu vid\u016b vair\u0101k finansistu un gr\u0101matve\u017eu nek\u0101 juristu,\u201d skaidro Ainis D\u0101bols. Savuk\u0101rt vaic\u0101ts par klientiem, vi\u0146\u0161 saka \u2013 katram konsultantam noteikti b\u016b\u0161ot sava un piln\u012bgi at\u0161\u0137ir\u012bga klientu strukt\u016bra. Gan juridiskas, gan fiziskas personas. Jo p\u0113c NKA valdes locek\u013ca dom\u0101m vairum\u0101 gad\u012bjumu nacion\u0101l\u0101 jeb \u0101rpakalpojumu l\u012bmen\u012b konsultantus mekl\u0113 situ\u0101cij\u0101s, kad izrais\u012bjies nodok\u013cu str\u012bds. \u201eParasti jau deklar\u0101cijas visi aizpilda pa\u0161i, skait\u013cus sar\u0113\u0137ina pa\u0161i, bet, kad Valsts ie\u0146\u0113mumu dienests uzskata, ka tie nav pareizi un draud uzr\u0113\u0137in\u0101t papildu nodok\u013cus, tad ar\u012b tiek mekl\u0113ts \u0161is akad\u0113miskais nodok\u013cu konsultants,\u201d vi\u0146\u0161 turpina. <\/p>\n

Klienti katram konsultantam ir at\u0161\u0137ir\u012bgi un l\u012bdz ar to nians\u0113s at\u0161\u0137iras ar\u012b darba specifika, bet viens gan visiem ir kop\u012bgs. Lai maksim\u0101li efekt\u012bvi un p\u0113c b\u016bt\u012bbas, var\u0113tu aizst\u0101v\u0113t pas\u016bt\u012bt\u0101ja intereses, starp klientu un konsultantu j\u0101valda piln\u012bgai savstarp\u0113jai uztic\u012bbai. Ja t\u0101das nav, nodok\u013cu str\u012bdus re\u0101li nav iesp\u0113jams atrisin\u0101t. T\u0101p\u0113c no \u0161\u012b aspekta Aivis D\u0101bols nodok\u013cu konsultanta darbu sal\u012bdzina ar advok\u0101ta vai pat medi\u0137a profesiju. Nav iesp\u0113jams pal\u012bdz\u0113t, ja cilv\u0113ks kaut ko sl\u0113pj un neuzticas. Taj\u0101 pa\u0161\u0101 laik\u0101 ar\u012b konsultantam j\u0101apzin\u0101s, ka vi\u0146a r\u012bc\u012bb\u0101 nereti non\u0101k diskr\u0113ta un konfidenci\u0101la inform\u0101cija. <\/p>\n

Ja viena vai otra puse attiec\u012bgos nosac\u012bjumus ne\u0146em v\u0113r\u0101, tad skaidrs, ka nek\u0101da turpm\u0101ka sadarb\u012bba nav iesp\u0113ja. Tom\u0113r prakse liecina, ka parasti klientu un konsultantu sadarb\u012bba, kas reiz aizs\u0101kusies, ir \u013coti ilgsto\u0161a. \u201eTas ir t\u0101ds pats bizness k\u0101 jebkur\u0161 cits, kur liela noz\u012bme atpaz\u012bstam\u012bbai un uzticam\u012bbai\u2026 Klients negrib pazaud\u0113t konsultantu, kam var uztic\u0113ties, bet konsultants klientu, kas nodro\u0161ina to ar darbu,\u201d secina Aivis D\u0101bols. <\/p>\n

Konsultanti, piepras\u012bjums un iepirkumi, kuru nav<\/strong><\/p>\n

Non\u0101kot l\u012bdz m\u016bsu sarunas galvenajam jaut\u0101jumam \u2013 publiskajiem iepirkumiem \u2013 Aivis D\u0101bols spiests atz\u012bt, ka t\u0101du praktiski neesot. Zinot, ka nodok\u013cu konsult\u0101cijas ir viens no piepras\u012bt\u0101kajiem \u0101rpakalpojumiem, tas p\u0101rsteidz. <\/p>\n

\u201eVarb\u016bt neesmu pietiekami uzman\u012bgi p\u0113t\u012bjis un sekojis l\u012bdzi, bet man nav gad\u012bjies redz\u0113t nevienu valsts vai ministrijas l\u012bme\u0146u publisko iepirkumu, kas attiektos un nodok\u013cu konsult\u0101cij\u0101m vai finan\u0161u rev\u012bzij\u0101m,\u201d saka Aivis. Iesp\u0113jams, visa vaina esot krit\u0113riju un reglament\u0101cijas tr\u016bkum\u0101. Piedev\u0101m laikam nav ar\u012b \u012bsti skaidrs, k\u0101d\u0101 veid\u0101 un ar k\u0101diem l\u012bdzek\u013ciem par \u0161o pakalpojumu nor\u0113\u0137in\u0101ties. Tom\u0113r prakse liecina, ka nepiecie\u0161am\u012bba p\u0113c taml\u012bdz\u012bgiem pakalpojumiem ir. Kaut vai visiem zin\u0101m\u0101 un b\u0113d\u012bgi slaven\u0101 airBaltic<\/em> lieta. Jaut\u0101jums vien\u012bgi, kam \u0161\u0101d\u0101 gad\u012bjum\u0101 uzticas valsts un no k\u0101diem krit\u0113rijiem vad\u0101s, izv\u0113loties pretendentu? Tom\u0113r kaut k\u0101 jau izv\u0113las, jo starp tiem parasti esot viena otra pa\u0161m\u0101ju komp\u0101nija un liel\u0101s auditorfirmas ar starptautisku pieredzi un iev\u0113rojamiem resursiem. Bet k\u0101p\u0113c izv\u0113las tie\u0161i t\u0101s, turkl\u0101t nereti vienas un t\u0101s pa\u0161as, nav skaidrs. <\/p>\n

\u201eVai ir k\u0101ds nolikums?\u201d retoriski vaic\u0101 Aivis un turpina: \u201eJa es k\u0101 uz\u0146\u0113m\u0113js iest\u0101dei pieg\u0101d\u0101ju, teiksim, sulas, man oblig\u0101ti j\u0101piedal\u0101s konkurs\u0101. Ir noteikti krit\u0113riji, kuriem j\u0101atbilst pied\u0101v\u0101jumam. Bet k\u0101p\u0113c man k\u0101 konsultantam nav \u0161\u0101da publiska konkursa un nav iesp\u0113jas taj\u0101 piedal\u012bties, lai gan piepras\u012bjums p\u0113c taml\u012bdz\u012bgiem pakalpojumiem ir un tos p\u0113rk. Nav vien\u012bgi skaidrs, k\u0101 tas notiek.\u201d <\/p>\n

Aivis D\u0101bols dom\u0101, ka viens no \u0161\u0101das, sam\u0113r\u0101 absurdas situ\u0101cijas iemesliem \u2013 sabiedr\u012bbai un valsts p\u0101rvaldei gr\u016bti saprast un pie\u0146emt, ka \u012bsts nodok\u013cu konsultants, kuram tas ir bizness, nav sh\u0113mot\u0101js. Tie\u0161i t\u0101p\u0113c likums Par sertific\u0113tiem nodok\u013cu konsultantiem<\/em> vair\u0101k vajadz\u012bgs valstij, un tikai p\u0113c tam pa\u0161iem nozares speci\u0101listiem. <\/p>\n

\u201eTagad viss atst\u0101ts pa\u0161pl\u016bsm\u0101. Var konsult\u0113t, k\u0101 maks\u0101t nodok\u013cus un var konsult\u0113t ar\u012b, k\u0101 tos nemaks\u0101t. Bet, ja tiktu pie\u0146emts likums, tad cilv\u0113kiem, kuri nodarbotos ar nodok\u013cu konsult\u0101cij\u0101m, b\u016btu likum\u0101 noteikts sertifik\u0101ts. V\u0113l jo vair\u0101k t\u0101p\u0113c, ka Noziedz\u012bgi ieg\u016btu l\u012bdzek\u013cu legaliz\u0101cijas un terorisma finans\u0113\u0161anas nov\u0113r\u0161anas likum\u0101<\/em> nodok\u013cu konsultanti ir fiks\u0113ti k\u0101 viens no \u0161\u012b likuma subjektiem. Tas noz\u012bm\u0113 \u2012 rodoties aizdom\u0101m par neleg\u0101li ieg\u016btiem l\u012bdzek\u013ciem vai m\u0113\u0123in\u0101jumu tos legaliz\u0113t, mums par to j\u0101zi\u0146o likum\u0101 paredz\u0113taj\u0101 k\u0101rt\u012bb\u0101. Bet, ja reiz nav likuma, kur\u0161 fiks\u0113, kas tad ir nodok\u013cu konsultants, nav ar\u012b iesp\u0113jams \u0161o procesu kontrol\u0113t. Teor\u0113tiski konsultants pa\u0161laik var b\u016bt katrs gr\u0101matvedis vai ar\u012b ikviens jurists,\u201d situ\u0101ciju m\u0113\u0123ina raksturot Aivis.<\/p>\n

Da\u013c\u0101 ES dal\u012bbvalstu, sevi\u0161\u0137i vecaj\u0101s dal\u012bbvalst\u012bs, \u0161\u0101ds likums esot. Bet, ja nav, tad nodok\u013cu konsultantu darb\u012bba atrun\u0101ta citos likumos, k\u0101, piem\u0113ram, Lietuv\u0101, \u2012 likum\u0101 par revidentiem. Tom\u0113r, k\u0101 zina teikt Aivis D\u0101bols, pa\u0161laik pasaul\u0113 v\u0113rojama glob\u0101la tendence c\u012b\u0146\u0101 ar nodok\u013cu nemaks\u0101\u0161anu. Tas esot aktu\u0101ls jaut\u0101jums ar\u012b ES, t\u0101p\u0113c visticam\u0101k, lai c\u012bn\u012btos ar nodok\u013cu nemaks\u0101t\u0101jiem, tiks main\u012btas atsevi\u0161\u0137as regulas, kur\u0101s liel\u0101ka loma b\u016bs ier\u0101d\u012bta nodok\u013cu konsultantu pa\u0161p\u0101rvaldei. T\u0101p\u0113c, sekojot ES ieteikumiem, ac\u012bmredzot likums Latvij\u0101 tom\u0113r agr\u0101k vai v\u0113l\u0101k tiks pie\u0146emts. Tas kardin\u0101li main\u012btu pa\u0161reiz\u0113jo situ\u0101ciju. Iesp\u0113jams, ar\u012b attiec\u012bb\u0101 uz publiskajiem iepirkumiem. Jo nav jau runa par vienu atsevi\u0161\u0137u profesiju, bet gan par nodok\u013ciem, k\u0101 b\u016btisku valsts p\u0101rvaldes sast\u0101vda\u013cu. <\/p>\n

Latvijas nodok\u013cu sist\u0113ma uz citu valstu fona <\/strong><\/p>\n

\u201eRun\u0101jot par nodok\u013cu sist\u0113mu da\u017e\u0101d\u0101s valst\u012bs, j\u0101teic, ka m\u0113s ar saviem nodok\u013ciem uz citu valstu fona izskat\u0101mies gana labi,\u201d zina teikt Aivis D\u0101bols. Protams, sal\u012bdzin\u0101jums ar cit\u0101m valst\u012bm esot nosac\u012bts. Jo, piem\u0113ram, Krievijas uz\u0146\u0113m\u0113ji Latvij\u0101 neinvest\u0113 vis nodok\u013cu, bet gan valodas d\u0113\u013c. \u0160eit joproj\u0101m daudzus pakalpojumus var sa\u0146emt krievu valod\u0101. \u201eD\u0101nij\u0101 vai V\u0101cij\u0101 nekas t\u0101ds neb\u016btu iesp\u0113jams,\u201d saka Ainis, t\u016bl\u012bt gan piebilzdams, ka pati nodok\u013cu sist\u0113ma Krievij\u0101 esot krietni sare\u017e\u0123\u012bt\u0101ka nek\u0101 Latvij\u0101. At\u0161\u0137iroties gan juridisk\u0101 pieeja, gan deklar\u0101ciju aizpild\u012b\u0161ana.<\/p>\n

\u201eSavuk\u0101rt, sal\u012bdzinot nodok\u013cu apjomu, es parasti tos dalu vismaz tr\u012bs kategorij\u0101s, jo sal\u012bdzin\u0101t nodok\u013cus kopum\u0101, saliekot tos vien\u0101 pak\u0101, nav korekti,\u201d turpina \u0161\u012bs nozares speci\u0101lists. \u201eMums j\u0101saprot, par k\u0101diem nodok\u013ciem ir runa. Jo uz\u0146\u0113m\u0113jiem un fizisk\u0101m person\u0101m ir j\u0101maks\u0101 at\u0161\u0137ir\u012bgi nodok\u013ci, un ir ar\u012b soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas. To visu nevar jaukt kop\u0101, apr\u0113\u0137inot kaut k\u0101du vid\u0113jo statistisko b\u0101zi.\u201d Pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN) mums ir apm\u0113ram t\u0101ds pats k\u0101 vid\u0113ji Eirop\u0101, uz\u0146\u0113muma ien\u0101kuma nodoklis sal\u012bdzino\u0161i mazs, bet iedz\u012bvot\u0101ju ien\u0101kuma nodoklis j\u0101dala div\u0101s kategorij\u0101s \u2013 t\u0101 sauktaj\u0101 algas nodokl\u012b, kas Latvij\u0101 ir sal\u012bdzino\u0161i liels, toties mazs ir t\u0101 sauktais kapit\u0101la pieauguma nodoklis, kas j\u0101maks\u0101, piem\u0113ram, p\u0101rdodot nekustamo \u012bpa\u0161umu. Sam\u0113r\u0101 lielas ir soci\u0101l\u0101s iemaksas.<\/p>\n

\u201eT\u0101tad \u012bsten\u012bb\u0101 daudz kas atkar\u012bgs no uz\u0146\u0113m\u0113jdarb\u012bbas veida. Ja t\u0101 ir ra\u017eo\u0161ana, kur nepiecie\u0161ams zin\u0101ms skaits darbinieku, tad nodok\u013ci ir sal\u012bdzino\u0161i augsti. Ja t\u0101 ir lo\u0123istika vai tranz\u012bts, kur darbinieku skaits var b\u016bt mazs, ar\u012b nodok\u013cu kop\u0113jais apjoms b\u016bs zem\u0101ks. Bet, to visu apkopojot, var teikt, ka PVN ir l\u012bdz\u012bgs k\u0101 cit\u0101s valst\u012bs, soci\u0101l\u0101s iemaksas augstas, darbasp\u0113ka nodoklis augsts, bet ien\u0101kuma nodoklis zem\u0101ks nek\u0101 citur,\u201d skaidro Aivis D\u0101bols. <\/p>\n

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

Nodok\u013cu konsult\u0101cijas ir otrs popul\u0101r\u0101kais \u0101rpakalpojums Latvij\u0101. Da\u017eu gadu laik\u0101 diezin vai kas b\u016btisks main\u012bjies. Tom\u0113r izr\u0101d\u0101s \u2013 situ\u0101cija ar \u0161o \u0101rpakalpojumu neb\u016bt nav tik vienk\u0101r\u0161a. Lai gan Nodok\u013cu konsultantu asoci\u0101cija darbojas jau vair\u0101k nek\u0101 desmit gadus, likuma par nodok\u013cu konsultantiem joproj\u0101m nav. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,1],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/3380"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3380"}],"version-history":[{"count":2,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/3380\/revisions"}],"predecessor-version":[{"id":4330,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/3380\/revisions\/4330"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}