{"id":6633,"date":"2016-05-04T00:00:00","date_gmt":"2016-05-04T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/loikelilled-ja-muud-kingitused-aripartneritele-voi-tootajatele-ei-pruugi-alati-kaasa-tuua-m\/"},"modified":"2016-05-04T00:00:00","modified_gmt":"2016-05-04T00:00:00","slug":"loikelilled-ja-muud-kingitused-aripartneritele-voi-tootajatele-ei-pruugi-alati-kaasa-tuua-m","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/loikelilled-ja-muud-kingitused-aripartneritele-voi-tootajatele-ei-pruugi-alati-kaasa-tuua-m\/","title":{"rendered":"L\u00f5ikelilled ja muud\nkingitused \u00e4ripartneritele v\u00f5i t\u00f6\u00f6tajatele ei pruugi alati kaasa\ntuua maksukohustust"},"content":{"rendered":"<div>\n<p>Kindlasti tuleb j\u00e4tkuvalt meeles pidada, et enda ja \u00e4ri\u00fchingu rahakott oleks m\u00f5istlik lahus hoida. Isegi siis, kui tegemist on \u00fchemehe(naise) firmaga. Kui soovitakse lilli kinkida v\u00f5i muid kingitusi teha firma raha eest koost\u00f6\u00f6partneritele, siis tuleb silmas pidada seda, et klientidele ja koost\u00f6\u00f6partneritele kingitavad l\u00f5ikelilled on ettev\u00f5tlusega seotud kulu (seega mittemaksustatav kulu). Sest see ei kujuta saaja jaoks rahalist h\u00fcve. Kui aga kingitakse saaja jaoks rahalist v\u00e4\u00e4rtust omav potitaim, siis on tegemist kingitusega. Kingitusena maksustatakse ka k\u00f5ik muud rahalist v\u00e4\u00e4rtus omavad meened. N\u00e4iteks kommikarbid, veinipudelid ja kinkekorvid. Teatud juhtudel v\u00f5ib neid loomulikult k\u00e4sitleda mittemaksustatavate reklaamikingitustena.  <\/p>\n<p>Tulumaksuga ei maksustata reklaami eesm\u00e4rgil \u00fcle antud kaupa ega osutatud teenust, mille v\u00e4\u00e4rtus ilma k\u00e4ibemaksuta on kuni 10 eurot.  <\/p>\n<p>Kui t\u00f6\u00f6andja soovib kogu kollektiivi naist\u00f6\u00f6tajatele kinkida naistep\u00e4evaks lilli, siis l\u00f5ikelillede kinkimine ei ole erisoodustus. T\u00f6\u00f6tajad ei saa sellest rahaliselt hinnatavat h\u00fcve. Ka siin kehtib sama p\u00f5him\u00f5te, et kui lisaks l\u00f5ikelilledele kingitakse midagi muud rahaliselt hinnatavat, siis tekib ka erisoodustuse maksustamise kohustus. Erisoodustuseks loetakse ka potilillede kinkimine.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kindlasti tuleb j\u00e4tkuvalt meeles pidada, et enda ja \u00e4ri\u00fchingu rahakott oleks m\u00f5istlik lahus hoida. Isegi siis, kui tegemist on \u00fchemehe(naise) firmaga. Kui soovitakse lilli kinkida v\u00f5i muid kingitusi teha firma raha eest koost\u00f6\u00f6partneritele, siis tuleb silmas pidada seda, et klientidele ja koost\u00f6\u00f6partneritele kingitavad l\u00f5ikelilled on ettev\u00f5tlusega seotud kulu (seega mittemaksustatav kulu). Sest see ei kujuta [&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-6633","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>L\u00f5ikelilled ja muud kingitused \u00e4ripartneritele v\u00f5i t\u00f6\u00f6tajatele ei pruugi alati kaasa tuua maksukohustust &#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\/loikelilled-ja-muud-kingitused-aripartneritele-voi-tootajatele-ei-pruugi-alati-kaasa-tuua-m\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u00f5ikelilled ja muud kingitused \u00e4ripartneritele v\u00f5i t\u00f6\u00f6tajatele ei pruugi alati kaasa tuua maksukohustust &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Kindlasti tuleb j\u00e4tkuvalt meeles pidada, et enda ja \u00e4ri\u00fchingu rahakott oleks m\u00f5istlik lahus hoida. Isegi siis, kui tegemist on \u00fchemehe(naise) firmaga. Kui soovitakse lilli kinkida v\u00f5i muid kingitusi teha firma raha eest koost\u00f6\u00f6partneritele, siis tuleb silmas pidada seda, et klientidele ja koost\u00f6\u00f6partneritele kingitavad l\u00f5ikelilled on ettev\u00f5tlusega seotud kulu (seega mittemaksustatav kulu). 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