{"id":6602,"date":"2017-04-12T00:00:00","date_gmt":"2017-04-12T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/kaibemaksugrupp-annab-suure-eelise\/"},"modified":"2017-04-12T00:00:00","modified_gmt":"2017-04-12T00:00:00","slug":"kaibemaksugrupp-annab-suure-eelise","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksugrupp-annab-suure-eelise\/","title":{"rendered":"K\u00e4ibemaksugrupp annab suure eelise"},"content":{"rendered":"<div>\n<p>K\u00e4ibemaksuseaduse (KMS) \u00a7 26 lg 7 kohaselt ei loeta k\u00e4ibemaksugruppi kuuluvate isikute omavahelisi tehinguid k\u00e4ibeks. Kui n\u00e4iteks \u00fchte kontserni kuuluvad tootmise, jaekaubanduse ja transpordi ettev\u00f5tted, siis k\u00e4ibemaksugrupi puhul ei ole nende omavahelised tehingud k\u00e4ive. K\u00e4ibemaksu kohustust ei teki, puudub vajadus k\u00e4ibemaksu maksta ja seda teiselt poolt riigilt tagasi k\u00fcsida. Samas \u00e4ri\u00fchingud tegutsevad ikkagi juriidiliselt edasi oma nime all. Tehingutes kolmandate isikutega kasutavad nad oma \u00e4rinime ja \u00fchist k\u00e4ibemaksu numbrit.   <\/p>\n<p>K\u00e4ibemaksuseaduse (KMS) alusel registreerib maksuhaldur maksukohustuslaste \u00fchise taotluse alusel \u00fche maksukohustuslasena (k\u00e4ibemaksugrupina) kui nad on emaettev\u00f5tja ja t\u00fctarettev\u00f5tjad \u00e4riseadustiku t\u00e4henduses. Samuti registreeritakse majanduslikult ja organisatsiooniliselt seotud maksukohustuslased \u00fchise taotluse alusel k\u00e4ibemaksugrupina, kui iga k\u00e4ibemaksugrupi koosseisus registreeritava \u00e4ri\u00fchingu aktsiatest, osalusest v\u00f5i h\u00e4\u00e4ltest kuulub samale isikule rohkem kui 50% v\u00f5i kui isikud on seotud frantsiisilepingu alusel. Varemalt oli KMS s\u00f5nastuses v\u00e4hemalt 50%.   <\/p>\n<p>K\u00e4ibemaksugrupile omistatakse \u00fchine maksukohustuslasena registreerimise number, mida grupi liikmed kasutavad tehingutes grupiv\u00e4liste isikutega. Samal ajal j\u00e4tkavad grupi liikmed oma \u00e4rinime kasutamist. Grupi liikmete vahelisi tehinguid k\u00e4ibena ei k\u00e4sitata. Maksuhalduriga suhtlemiseks valitakse esindusisik, kellel on k\u00e4ibedeklaratsiooni esitamise kohustus. Iga grupi liige ei esita maksuhaldurile eraldi k\u00e4ibedeklaratsiooni. Enammakstud k\u00e4ibemaks tagastatakse grupi esindusisikule. Iga maksukohustuslane saab kuuluda ainult \u00fchte k\u00e4ibemaksugruppi. <\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>K\u00e4ibemaksuseaduse (KMS) \u00a7 26 lg 7 kohaselt ei loeta k\u00e4ibemaksugruppi kuuluvate isikute omavahelisi tehinguid k\u00e4ibeks. Kui n\u00e4iteks \u00fchte kontserni kuuluvad tootmise, jaekaubanduse ja transpordi ettev\u00f5tted, siis k\u00e4ibemaksugrupi puhul ei ole nende omavahelised tehingud k\u00e4ive. K\u00e4ibemaksu kohustust ei teki, puudub vajadus k\u00e4ibemaksu maksta ja seda teiselt poolt riigilt tagasi k\u00fcsida. Samas \u00e4ri\u00fchingud tegutsevad ikkagi juriidiliselt edasi [&hellip;]<\/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":[1],"tags":[],"coauthors":[114],"class_list":["post-6602","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u00e4ibemaksugrupp annab suure eelise &#8211; 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\/kaibemaksugrupp-annab-suure-eelise\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00e4ibemaksugrupp annab suure eelise &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"K\u00e4ibemaksuseaduse (KMS) \u00a7 26 lg 7 kohaselt ei loeta k\u00e4ibemaksugruppi kuuluvate isikute omavahelisi tehinguid k\u00e4ibeks. 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Samas \u00e4ri\u00fchingud tegutsevad ikkagi juriidiliselt edasi [&hellip;]","og_url":"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksugrupp-annab-suure-eelise\/","og_site_name":"Leinonen Estonia","article_published_time":"2017-04-12T00:00:00+00:00","author":"Leinonen Estonia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Estonia","Est. reading time":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksugrupp-annab-suure-eelise\/","url":"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksugrupp-annab-suure-eelise\/","name":"K\u00e4ibemaksugrupp annab suure eelise &#8211; Leinonen Estonia","isPartOf":{"@id":"https:\/\/leinonen.eu\/est\/et\/#website"},"datePublished":"2017-04-12T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksugrupp-annab-suure-eelise\/#breadcrumb"},"inLanguage":"et","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksugrupp-annab-suure-eelise\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/est\/et\/news\/kaibemaksugrupp-annab-suure-eelise\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/est\/et\/"},{"@type":"ListItem","position":2,"name":"K\u00e4ibemaksugrupp annab suure eelise"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/est\/et\/#website","url":"https:\/\/leinonen.eu\/est\/et\/","name":"Leinonen Estonia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/est\/et\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"et"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508","name":"Leinonen Estonia","image":{"@type":"ImageObject","inLanguage":"et","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/image\/bd7ccc6fe5d3edef6a724668c8b03c78","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","caption":"Leinonen Estonia"},"url":"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/comments?post=6602"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6602\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/media?parent=6602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/categories?post=6602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/tags?post=6602"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/coauthors?post=6602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}