{"id":6613,"date":"2016-11-22T00:00:00","date_gmt":"2016-11-22T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/siseriiklik-poordmaksustamine-mis-see-on\/"},"modified":"2016-11-22T00:00:00","modified_gmt":"2016-11-22T00:00:00","slug":"siseriiklik-poordmaksustamine-mis-see-on","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/siseriiklik-poordmaksustamine-mis-see-on\/","title":{"rendered":"Siseriiklik\np\u00f6\u00f6rdmaksustamine &#8211; mis see on?"},"content":{"rendered":"<div>\n<p>Kui maksumaksjad on juba harjunud kinnisasja siseriikliku p\u00f6\u00f6rdmaksustamisega, siis m\u00f5ne kuu p\u00e4rast lisandub p\u00f6\u00f6rdmaksustamisele kuuluvate kaupade nimekirja metallitooted. Kinnisasjade p\u00f6\u00f6rdmaksustamisele tasub aga endiselt k\u00f5ige rohkem t\u00e4helepanu p\u00f6\u00f6rata, sest mitte igasugune kinnisasi ei kuulu p\u00f6\u00f6rdmaksustamisele. M\u00f5nikord tuleb kinnisasi tavakorras maksustada, nii nagu k\u00f5ik teised kaubad. Millal ja mis tingimustel tuleb siis kinnisasja p\u00f6\u00f6rdmaksustada?  <\/p>\n<p>Kinnisasja k\u00e4ive on reeglina maksuvaba k\u00e4ive. Maksuhaldurit enne tehingu toimumist informeerides v\u00f5ib kinnisasja m\u00fc\u00fcki v\u00f5i renti vabatahtlikult k\u00e4ibemaksuga maksustada kui tehing toimub maksukohustuslaste vahel. Vabatahtliku maksustamist ei saa kohaldada juhul, kui tegemist on eluruumi m\u00fc\u00fcgi v\u00f5i rendiga. Esmapilgul v\u00f5ib \u00fcldse veider tunduda, et mille p\u00e4rast v\u00f5iks ettev\u00f5tja soovida vabatahtlikult k\u00e4ibemaksu lisada, aga tegelikult on sellel t\u00e4iesti arusaadav ja loogiline p\u00f5hjendus olemas. Kui kinnisasja m\u00fc\u00fcja on ise teinud m\u00fc\u00fcki mineva kinnisasja tarbeks (ostes v\u00f5i ka parendades) k\u00e4ibemaksuga maksustatud kulusid ja need kulud sisendk\u00e4ibemaksuna maha arvanud, siis maksuvaba m\u00fc\u00fcgi korral tuleks ostmisel v\u00f5i ehitamisel tasutud sisendk\u00e4ibemaks riigile tagasi maksta. P\u00f5hjusel, et maksuvaba k\u00e4ibe tarbeks tehtud kulutuste sisendk\u00e4ibemaksu ei ole lubatud maha arvata. Kui aga kinnistu uus ostja on ettev\u00f5tlusega tegelev isik, siis ei ole tehingule k\u00e4ibemaksu lisamine tema jaoks probleem. M\u00fc\u00fcja lisab tehingule vabatahtlikult k\u00e4ibemaksu ja s\u00e4ilitab \u00f5iguse sisendk\u00e4ibemaks maha arvata ning ostja saab lisatud k\u00e4ibemaksu sisendk\u00e4ibemaksuna maha arvata. Eeldusel, et kinnistu ostetakse maksustatava ettev\u00f5tluse tarbeks. K\u00e4ibemaks on neutraalne maks, mis ei tohi koormata ettev\u00f5tjat.  <\/p>\n<p>Kui ettev\u00f5tja on maksuhaldurit k\u00e4ibemaksu vabatahtlikust lisamisest teavitanud, siis tuleb tehingu kajastamisel deklaratsioonil ja ka maksukohustuse t\u00e4itmisel meeles pidada asjaolu, et rakendada tuleb p\u00f6\u00f6rdmaksustamist (ostjal on k\u00e4ibemaksu arvestamise ja tasumise kohustus). Kui ettev\u00f5tjad on juba harjunud liikmesriikide vahelise kaubanduse p\u00f6\u00f6rdmaksustamisega, siis siseriikliku p\u00f6\u00f6rdmaksustamisega nii palju kokku ei puututa. Eelk\u00f5ige selle t\u00f5ttu, et siseriiklikult p\u00f6\u00f6rdmaksustamine on erand, mida saab kasutada ainult m\u00f5nede spetsiifiliste kaupade puhul. Enne Eesti liitumist 2004. aastal Euroopa Liiduga, kasutati Eestis siseriiklikku p\u00f6\u00f6rdmaksustamist metsamaterjali m\u00fc\u00fcgil. Euroopa Liiduga liitumisel, pidi Eesti sellest v\u00f5imalusest loobuma. K\u00fcll aga on t\u00e4nasel p\u00e4eval saanud Eesti \u00f5iguse p\u00f6\u00f6rdmaksustada kinnisasjade, v\u00e4\u00e4rismetalli ja metallij\u00e4\u00e4tmete m\u00fc\u00fcki. Alates 2017. aasta algusest lisanduvad veel metallitooted, mille t\u00e4psem nomenklatuur on toodud KMS \u00a7 41\u00b9 lg 2 p 5.  <\/p>\n<p>P\u00f6\u00f6rdmaksustamine t\u00e4hendab seda, et m\u00fc\u00fcja k\u00fcll v\u00e4ljastab koos k\u00e4ibemaksuga m\u00fc\u00fcgiarve, kuid viitab m\u00fc\u00fcgiarvel KMS \u00a7-le 41\u00b9 ja deklareerib m\u00fc\u00fcgisumma ainult KMD 9. real. Ostjal lasub k\u00e4ibemaksu arvestamise ja maksmise kohustus. Ehk, siis ostja lisab ise m\u00fc\u00fcgihinnale 20% k\u00e4ibemaksu juurde ja tasub selle riigile \u00e4ra. Kui ostjal on \u00f5igus kogu sisendk\u00e4ibemaks ettev\u00f5tlusega seotud kulutusena maha arvata, siis reaalset maksukohustust ostjal ei teki. Ostja deklareerib tehingu KMD ridadel 1, 4, 5, 7 ja 7.1. Rida 5 muidugi eeldusel, et ostjal on \u00f5igus sisendk\u00e4ibemaks maha arvata. Just eelk\u00f5ige m\u00fc\u00fcja peab olema t\u00e4helepanelik, et m\u00fc\u00fcki ei deklareerita tavakorras ridadel 1 ja 4. R\u00f5hutada tuleb seda, et kui otsustatakse tehingut vabatahtlikult maksustada, siis p\u00f6\u00f6rdmaksustamine on sellele j\u00e4rgnevalt kohustuslik.  <\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kui maksumaksjad on juba harjunud kinnisasja siseriikliku p\u00f6\u00f6rdmaksustamisega, siis m\u00f5ne kuu p\u00e4rast lisandub p\u00f6\u00f6rdmaksustamisele kuuluvate kaupade nimekirja metallitooted. Kinnisasjade p\u00f6\u00f6rdmaksustamisele tasub aga endiselt k\u00f5ige rohkem t\u00e4helepanu p\u00f6\u00f6rata, sest mitte igasugune kinnisasi ei kuulu p\u00f6\u00f6rdmaksustamisele. M\u00f5nikord tuleb kinnisasi tavakorras maksustada, nii nagu k\u00f5ik teised kaubad. Millal ja mis tingimustel tuleb siis kinnisasja p\u00f6\u00f6rdmaksustada? Kinnisasja k\u00e4ive on [&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-6613","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>Siseriiklik p\u00f6\u00f6rdmaksustamine - mis see on? &#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\/siseriiklik-poordmaksustamine-mis-see-on\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Siseriiklik p\u00f6\u00f6rdmaksustamine - mis see on? &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Kui maksumaksjad on juba harjunud kinnisasja siseriikliku p\u00f6\u00f6rdmaksustamisega, siis m\u00f5ne kuu p\u00e4rast lisandub p\u00f6\u00f6rdmaksustamisele kuuluvate kaupade nimekirja metallitooted. Kinnisasjade p\u00f6\u00f6rdmaksustamisele tasub aga endiselt k\u00f5ige rohkem t\u00e4helepanu p\u00f6\u00f6rata, sest mitte igasugune kinnisasi ei kuulu p\u00f6\u00f6rdmaksustamisele. M\u00f5nikord tuleb kinnisasi tavakorras maksustada, nii nagu k\u00f5ik teised kaubad. Millal ja mis tingimustel tuleb siis kinnisasja p\u00f6\u00f6rdmaksustada? 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Kinnisasjade p\u00f6\u00f6rdmaksustamisele tasub aga endiselt k\u00f5ige rohkem t\u00e4helepanu p\u00f6\u00f6rata, sest mitte igasugune kinnisasi ei kuulu p\u00f6\u00f6rdmaksustamisele. M\u00f5nikord tuleb kinnisasi tavakorras maksustada, nii nagu k\u00f5ik teised kaubad. Millal ja mis tingimustel tuleb siis kinnisasja p\u00f6\u00f6rdmaksustada? 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