{"id":6560,"date":"2020-07-01T00:00:00","date_gmt":"2020-07-01T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/soiduauto-vahetus-voib-kaasa-tuua-topelt-maksukohustuse\/"},"modified":"2020-07-01T00:00:00","modified_gmt":"2020-07-01T00:00:00","slug":"soiduauto-vahetus-voib-kaasa-tuua-topelt-maksukohustuse","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/soiduauto-vahetus-voib-kaasa-tuua-topelt-maksukohustuse\/","title":{"rendered":"S\u00f5iduauto vahetus v\u00f5ib kaasa tuua topelt maksukohustuse"},"content":{"rendered":"
\n

Eestis kehtiva erireegli kohaselt tuleb ettev\u00f5ttel, mis v\u00f5imaldab oma omandis v\u00f5i valduses olevat s\u00f5iduautot (kehtib \u00fcksnes M1- ja M1G kategooria s\u00f5idukite osas) t\u00f6\u00f6tajale eras\u00f5itudeks kasutamiseks, tasuda igakuiselt auto v\u00f5imsusest ja vanusest s\u00f5ltuvalt tulu- ja sotsiaalmaksu tekkinud erisoodustuselt. Rohkem infot maksustamise kohta leiad siit. <\/p>\n

Tulumaksuseaduse<\/a> kohaselt on ettev\u00f5tlusega mitteseotud tegevuseks t\u00f6\u00f6tajale s\u00f5iduauto v\u00f5imaldamisel erisoodustuse hind 1,96 EUR 1 kW kohta kuus<\/b>. \u00dcle viie aasta vanuse s\u00f5iduauto puhul on erisoodustuse hind 1 kW 1,47 EUR kuus. Kuna seadus v\u00f5imaldab arvestust pidada \u00fcksnes kuu l\u00f5ikes ja auto p\u00f5hiselt,<\/b> siis teatud juhtudel v\u00f5ib s\u00f5iduauto vahetus tuua kaasa topelt erisoodustuse. <\/p>\n

Selgituseks toon n\u00e4ite. Ettev\u00f5ttel on kasutuses s\u00f5iduauto (2014. a auto, v\u00f5imsusega 128 kW), mida kasutatakse nii ettev\u00f5tlusega seotud s\u00f5itudeks kui ka eras\u00f5itudeks. Seega, tuleb ettev\u00f5ttel s\u00f5iduautolt tasuda igakuiselt tulu- ja sotsiaalmaksu kokku 124,66 EUR (128*1,47= 188,16\u20ac on erisoodustuse maksubaas, seega tulumaksu tuleb tasuda 47,04\u20ac ja sotsiaalmaksu 77,62\u20ac). Ettev\u00f5tte m\u00fc\u00fcb vana s\u00f5iduauto kuu algul maha ning soetab sama kuu keskel uue auto (2020.a, v\u00f5imsusega 140 KW). Uue s\u00f5iduautoga kaasnev maksukohustus on k\u00f5rgem, kuna uus auto on v\u00f5imsam. Igakuine maksukulu ettev\u00f5ttele hakkab ettev\u00f5ttel olema 205,80 EUR. Kuid tasub t\u00e4hele panna, et s\u00f5iduauto vahetamiskuu maksudeklaratsioonil tuleb deklareerida nii uue kui ka vana s\u00f5iduauto eest maksud, kuiv\u00f5rd seadus ei v\u00f5imalda arvestust pidada proportsionaalselt tegelikult kasutamisele.<\/b> Seega toodud n\u00e4ites tuleb s\u00f5iduauto vahetamiskuu maksudeklaratsioonil deklareerida tulu- ja sotsiaalmaksu kokku 330,46 EUR (124\u20ac+205,80\u20ac). <\/p>\n

N\u00e4ites kirjeldatud autovahetus kuu keskpaigas toob kaasa topelt maksukohustuse. Arvestades kirjeldatud maksun\u00fcanssi ja planeerides uue s\u00f5iduki kasutusse v\u00f5tmist ette, on v\u00f5imalik t\u00e4iendavat maksukohustust v\u00e4ltida. Leinonen\u2019i meeskond toetab Teid m\u00f5istlikute valikute tegemisel. T\u00e4iendava informatsiooni saamiseks p\u00f6\u00f6rdu Leinonen\u2019i maksumeeskonna poole. <\/p>\n

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

Eestis kehtiva erireegli kohaselt tuleb ettev\u00f5ttel, mis v\u00f5imaldab oma omandis v\u00f5i valduses olevat s\u00f5iduautot (kehtib \u00fcksnes M1- ja M1G kategooria s\u00f5idukite osas) t\u00f6\u00f6tajale eras\u00f5itudeks kasutamiseks, tasuda igakuiselt auto v\u00f5imsusest ja vanusest s\u00f5ltuvalt tulu- ja sotsiaalmaksu tekkinud erisoodustuselt. Rohkem infot maksustamise kohta leiad siit. Tulumaksuseaduse kohaselt on ettev\u00f5tlusega mitteseotud tegevuseks t\u00f6\u00f6tajale s\u00f5iduauto v\u00f5imaldamisel erisoodustuse hind 1,96 […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"coauthors":[114],"class_list":["post-6560","post","type-post","status-publish","format-standard","hentry","category-uncategorized-et"],"acf":[],"yoast_head":"\nS\u00f5iduauto vahetus v\u00f5ib kaasa tuua topelt maksukohustuse – Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/soiduauto-vahetus-voib-kaasa-tuua-topelt-maksukohustuse\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00f5iduauto vahetus v\u00f5ib kaasa tuua topelt maksukohustuse – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Eestis kehtiva erireegli kohaselt tuleb ettev\u00f5ttel, mis v\u00f5imaldab oma omandis v\u00f5i valduses olevat s\u00f5iduautot (kehtib \u00fcksnes M1- ja M1G kategooria s\u00f5idukite osas) t\u00f6\u00f6tajale eras\u00f5itudeks kasutamiseks, tasuda igakuiselt auto v\u00f5imsusest ja vanusest s\u00f5ltuvalt tulu- ja sotsiaalmaksu tekkinud erisoodustuselt. 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