{"id":3455,"date":"2018-05-30T00:00:00","date_gmt":"2018-05-30T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/pelno-mokescio-lengvatos\/"},"modified":"2018-05-30T00:00:00","modified_gmt":"2018-05-30T00:00:00","slug":"pelno-mokescio-lengvatos","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/","title":{"rendered":"Pelno mokes\u010dio lengvatos"},"content":{"rendered":"
\n

\u017demiau pristatome da\u017eniausias lengvatas<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00a0 \u00a0 \u00a0 Lengvata<\/b><\/span><\/p>\n<\/td>\n

\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Aktualu<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Pagrindin\u0117s s\u0105lygos<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Lengvatinis 0% pelno mokes\u010dio tarifas<\/b><\/p>\n<\/td>\n

\n

Nedidel\u0117ms \u012fmon\u0117ms pirmais veiklos metais<\/u><\/p>\n<\/td>\n

\n
    \n
  • darbuotoj\u0173 skai\u010dius nevir\u0161ija 10;<\/li>\n
  • pajamos nevir\u0161ija 300.000 eur\u0173;<\/li>\n
  • akcininkai yra fiziniai asmenys;<\/li>\n
  • 3 metus \u012fmon\u0117s veikla n\u0117ra stabdoma, \u012fmon\u0117 n\u0117ra likviduojama ar reorganizuojama ir akcijos n\u0117ra perleid\u017eiamos kitiems dalyviams .<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Lengvatinis 5% pelno mokes\u010dio tarifas<\/b><\/p>\n<\/td>\n

\n

Nedidel\u0117ms \u012fmon\u0117ms<\/p>\n<\/td>\n

\n
    \n
  • darbuotoj\u0173 skai\u010dius nevir\u0161ija 10;<\/li>\n
  • pajamos nevir\u0161ija 300.000 eur\u0173;<\/li>\n
  • tenkinamos vieneto valdymo s\u0105lygos (nevaldomi kiti vienetai).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Mokestini\u0173 nuostoli\u0173 perdavimas tarp grup\u0117s \u012fmoni\u0173<\/b><\/p>\n<\/td>\n

\n

\u012emoni\u0173 grup\u0117ms turin\u010dioms nuostoling\u0173 bei pelning\u0173 \u012fmoni\u0173<\/p>\n

\u00a0<\/p>\n

Pelningai dirbanti \u012fmon\u0117 gali suma\u017einti apmokestinam\u0105j\u012f peln\u0105 perimt\u0173 nuostoli\u0173 suma<\/p>\n<\/td>\n

\n
    \n
  • nuostoliai perduodami tarp grup\u0117s \u012fmoni\u0173, kuri\u0173 ne ma\u017eiau kaip 2\/3 bals\u0173 valdo patronuojanti \u012fmon\u0117;<\/li>\n
  • perdavime dalyvaujan\u010dios \u012fmon\u0117s ne ma\u017eiau nei 2 metus be pertrauk\u0173 priklauso \u0161iai \u012fmoni\u0173 grupei arba priklausys bent 2 metus nuo \u012fregistravimo datos (jei perdavime dalyvauja naujai registruotos \u012fmon\u0117s).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Investicinio projekto lengvata<\/b><\/p>\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u012emon\u0117ms, pl\u0117tusioms veikl\u0105 ir investavusioms \u012f ilgalaik\u012f turt\u0105<\/p>\n

\u00a0\u012emon\u0117s gali suma\u017einti (iki 100%) apmokestinam\u0105j\u012f peln\u0105 investicij\u0173 suma (taikoma nuo 2018 m.)\u00a0<\/p>\n

Lengvata galima pasinaudoti iki 2023 met\u0173<\/p>\n<\/td>\n

\n
    \n
  • \u012fsigytas turtas priskiriamas nustatytoms turto grup\u0117ms (pvz. ma\u0161inos ir \u012frengimai, kompiuterin\u0117 technika, kt.);<\/li>\n
  • \u012fsigyjamas naujas ir nenaudotas turtas;<\/li>\n
  • turtas tiesiogiai dalyvauja gamybos arba paslaug\u0173 teikimo procese;<\/li>\n
  • turtas bus naudojamas \u012fmon\u0117s veikloje ne ma\u017eiau nei 3 metus, kt.;<\/li>\n
  • kitos s\u0105lygos.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Filmo gamybos lengvata<\/b><\/p>\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u012emon\u0117ms, neatlygintinai suteikusioms l\u0117\u0161\u0173 filmo ar jo dalies gamybai Lietuvoje<\/p>\n

\u00a0<\/p>\n

\u012emon\u0117s gali suma\u017einti mok\u0117tin\u0105 pelno mokest\u012f (iki 75%) filmo gamybai skirtomis l\u0117\u0161omis<\/p>\n

Lengvata galima pasinaudoti iki 2018 met\u0173<\/p>\n<\/td>\n

\n
    \n
  • filmas atitinka kult\u016brinio turinio ir gamybos vertinimo kriterijus;<\/li>\n
  • ne ma\u017eiau kaip 80 procent\u0173 vis\u0173 filmo ar jo dalies gamybos i\u0161laid\u0173 patiriama Lietuvos Respublikoje ir yra ne ma\u017eesn\u0117s kaip 43 000 eur\u0173;<\/li>\n
  • bendra vis\u0173 Lietuvos vienet\u0173 ar u\u017esienio vienet\u0173 per j\u0173 nuolatines buveines Lietuvos Respublikoje suteikt\u0173 l\u0117\u0161\u0173 suma nevir\u0161ija 20 procent\u0173 vis\u0173 filmo ar jo dalies gamybos i\u0161laid\u0173;<\/li>\n
  • gauta pa\u017eyma apie filmo gamintojui neatlygintinai suteikt\u0173 l\u0117\u0161\u0173 panaudojimo atitikt\u012f reikalavimams (investicijos pa\u017eyma).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Mokslini\u0173 tyrim\u0173 ir eksperimentin\u0117s pl\u0117tros (MTEP) veiklos lengvata (s\u0105naudoms)<\/b><\/p>\n<\/td>\n

\n

\u012emon\u0117ms, vykdan\u010dioms mokslinius tyrimus ir eksperimentin\u0117s pl\u0117tros veikl\u0105<\/p>\n

\u00a0<\/p>\n

S\u0105naudos gali b\u016bti atskaitomos tris kartus<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n<\/td>\n

\n
    \n
  • atliekami mokslini\u0173 tyrim\u0173 ir (ar) eksperimentin\u0117s pl\u0117tros darbai yra susij\u0119 su \u012fmon\u0117s vykdoma \u012fprastine ar numatoma vykdyti veikla;<\/li>\n
  • turima \u012fmon\u0117s vadovo ar jo \u012fgalioto asmens patvirtinta MTEP darb\u0173 dokumentacija, kurioje apra\u0161yti atliekami MTEP darbai (j\u0173 tikslai, vykdymo eiga, kita svarbi informacija);<\/li>\n
  • rekomenduojama, ta\u010diau neprivaloma<\/u> tur\u0117ti Mokslo, inovacij\u0173 ir technologij\u0173 agent\u016bros veiklos vertinim\u0105 ir ekspertines i\u0161vadas, kad veikla atitinka MTEP veiklos reikalavimus.\u00a0<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Mokslini\u0173 tyrim\u0173 ir eksperimentin\u0117s pl\u0117tros (MTEP) veiklos lengvata (pelnui)<\/b><\/p>\n<\/td>\n

\n

Lengvatinis 5% pelno mokes\u010dio tarifas pelnui, gautam naudojant, parduodant ar kitaip perleid\u017eiant MTEP veikla sukurt\u0105 turt\u0105 (pagal autori\u0173 teis\u0119 saugomas kompiuteri\u0173 programas ar patentuotus i\u0161radimus).<\/p>\n<\/td>\n

\n
    \n
  • pajamas gauna turt\u0105 suk\u016brusi \u012fmon\u0117 ir tik ji patiria visas i\u0161laidas, susijusias su min\u0117tomis pajamomis;<\/li>\n
  • pajamos u\u017edirbamos i\u0161 pagal autori\u0173 teis\u0119 saugom\u0173 kompiuteri\u0173 program\u0173 ar patentuot\u0173 i\u0161radim\u0173.\u00a0<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Parama<\/b><\/p>\n<\/td>\n

\n

Parama gali b\u016bti du kartus atskaitoma i\u0161 apmokestinamojo pelno (jei paramos suma iki 40% apmokestinamojo pelno).<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n<\/td>\n

\n
    \n
  • parama teikiam\u0105 paramos gav\u0117jo status\u0105 turin\u010diam vienetui;<\/li>\n
  • paramos suma grynais pinigais nevir\u0161ija 9.500 eur\u0173;<\/li>\n
  • jeigu paramos suma vir\u0161ija 40% apmokestinamojo pelno, vir\u0161ijanti dalis laikoma neleid\u017eiamais atskaitymais pelno mokes\u010dio tikslais;<\/li>\n
  • mokestin\u012f nuostol\u012f patirian\u010diose \u012fmon\u0117se visos paramos i\u0161laidos laikomos neleid\u017eiamais atskaitymais pelno mokes\u010dio tikslais. <\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n","protected":false},"excerpt":{"rendered":"

    \u017demiau pristatome da\u017eniausias lengvatas \u00a0 \u00a0 \u00a0 Lengvata \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Aktualu \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Pagrindin\u0117s s\u0105lygos Lengvatinis 0% pelno mokes\u010dio tarifas Nedidel\u0117ms \u012fmon\u0117ms pirmais veiklos metais darbuotoj\u0173 skai\u010dius nevir\u0161ija 10; pajamos nevir\u0161ija 300.000 eur\u0173; akcininkai yra fiziniai asmenys; 3 metus \u012fmon\u0117s veikla n\u0117ra stabdoma, \u012fmon\u0117 n\u0117ra likviduojama ar […]<\/p>\n","protected":false},"author":30,"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":[115],"class_list":["post-3455","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPelno mokes\u010dio lengvatos – Leinonen Lithuania<\/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\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pelno mokes\u010dio lengvatos – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"\u017demiau pristatome da\u017eniausias lengvatas \u00a0 \u00a0 \u00a0 Lengvata \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Aktualu \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Pagrindin\u0117s s\u0105lygos Lengvatinis 0% pelno mokes\u010dio tarifas Nedidel\u0117ms \u012fmon\u0117ms pirmais veiklos metais darbuotoj\u0173 skai\u010dius nevir\u0161ija 10; pajamos nevir\u0161ija 300.000 eur\u0173; akcininkai yra fiziniai asmenys; 3 metus \u012fmon\u0117s veikla n\u0117ra stabdoma, \u012fmon\u0117 n\u0117ra likviduojama ar […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-30T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Evelina Daus\u0117nait\u0117\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Evelina Daus\u0117nait\u0117\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minut\u0117s\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/\",\"name\":\"Pelno mokes\u010dio lengvatos – Leinonen Lithuania\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\"},\"datePublished\":\"2018-05-30T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ltu\/lt\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pelno mokes\u010dio lengvatos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/\",\"name\":\"Leinonen Lithuania\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435\",\"name\":\"Evelina Daus\u0117nait\u0117\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/722d4af0a25d4b5f57902822e5049966\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg\",\"caption\":\"Evelina Daus\u0117nait\u0117\"},\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/evelina-dausenaite\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pelno mokes\u010dio lengvatos – Leinonen Lithuania","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/","og_locale":"lt_LT","og_type":"article","og_title":"Pelno mokes\u010dio lengvatos – Leinonen Lithuania","og_description":"\u017demiau pristatome da\u017eniausias lengvatas \u00a0 \u00a0 \u00a0 Lengvata \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Aktualu \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Pagrindin\u0117s s\u0105lygos Lengvatinis 0% pelno mokes\u010dio tarifas Nedidel\u0117ms \u012fmon\u0117ms pirmais veiklos metais darbuotoj\u0173 skai\u010dius nevir\u0161ija 10; pajamos nevir\u0161ija 300.000 eur\u0173; akcininkai yra fiziniai asmenys; 3 metus \u012fmon\u0117s veikla n\u0117ra stabdoma, \u012fmon\u0117 n\u0117ra likviduojama ar […]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/","og_site_name":"Leinonen Lithuania","article_published_time":"2018-05-30T00:00:00+00:00","author":"Evelina Daus\u0117nait\u0117","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Evelina Daus\u0117nait\u0117","Est. reading time":"3 minut\u0117s"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/","name":"Pelno mokes\u010dio lengvatos – Leinonen Lithuania","isPartOf":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website"},"datePublished":"2018-05-30T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/pelno-mokescio-lengvatos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ltu\/lt\/home\/"},{"@type":"ListItem","position":2,"name":"Pelno mokes\u010dio lengvatos"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website","url":"https:\/\/leinonen.eu\/ltu\/lt\/","name":"Leinonen Lithuania","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/2fc3818e485d2badd9d4ef53b4d8f435","name":"Evelina Daus\u0117nait\u0117","image":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/722d4af0a25d4b5f57902822e5049966","url":"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/2022\/11\/IMAGE-2022-11-22-62957-PM-96x96.jpg","caption":"Evelina Daus\u0117nait\u0117"},"url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/evelina-dausenaite\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3455","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/comments?post=3455"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3455\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/media?parent=3455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/categories?post=3455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/tags?post=3455"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/coauthors?post=3455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}