Individualią veiklą vykdančių gyventojų pajamų apmokestinimo ypatumai
LTStraipsnyje analizuojamos individualios veiklos rūšys, išskirti individualią veiklą vykdančių asmenų mokėtini mokesčiai, analizuojama, nuo ko priklauso mokamų mokesčių suma bei teikiamos socialinės garantijos. Tyrimo tikslas - išanalizuoti individualią veiklą vykdančių gyventojų pajamų apmokestinimo ypatumus. Tyrimo metu išanalizuotas pajamų apmokestinimas pagal veiklas ir socialines garantijas; nustatytas verslo liudijimo ar pažymos pasirinkimo lūžio taškas 2019 m., palygintas verslo liudijimo ar pažymos pasirinkimo lūžio taškas 2018 ir 2019 m. Nustatyta, kad verslo liudijimo ar indvidualios veiklos su pažyma pasirinkimo lūžio taškas 2019 m. sumažėjo lyginant šį rodiklį su 2018 m. [Iš leidinio]Reikšminiai žodžiai: Individuali veikla; Individualios veiklos pažyma; Pajamų apmokestinimas; Verslo liudijimas; Business licence; Income taxation; Individual activity; Individual activity certificate.
ENIndividual activity is an independent activity in which a resident seeks to receive income or other economic benefits during a continuous period. It is possible to carry out the activities without establishing an enterprise, but by acquiring a business licence or taking out an individual activity certificate. Residents pursuing individual activities must pay the following taxes: personal income tax, public social security benefits and compulsory health insurance contributions. The amount of tax payable will depend on the amount of income received, the type of activity chosen, the duration of the activity, the area of the activity, the desired social guarantees, etc. Object of the research: the peculiarities of the income taxation of residents pursuing individual activities. The purpose of the study: to carry out an analysis on the peculiarities of the income taxation of those pursuing individual activities. Research tasks: 1. To analyse income taxation according activities and social guarantees. 2. To determine the turning point of business licence or certificate selection in the year of 2019. 3. To compare the turning point of business licence or certificate selection in the years of 2018 and 2019. Legislative provisions that were in force on the 1 of October 2019 were analysed. During the research, the taxation of income according activities and social guaranties was analysed; the turning point of business licence or certificate selection in the year of 2019 determined; the comparison of turning point of business licence or certificate selection in the years of 2018 and 2019 made.The study revealed that the choice of business licence or individual activity with a certificate has a turning point - an annual income of 10959 Euro. If the annual income of individual activity does not exceed 10959 Euro, it is beneficial to carry out the activities through individual activity certificate. If the income is 10959-45000 Euro, then it is more beneficial to do the business with a business licence. The turning point may be a lower sum because a municipality has the right to reduce the part of the PIT (personal income tax) of the business license or a resident can receive a subsidy from the Labour Exchange. In 2019 a business licence will be the best choice for a pensioner as he will not have to pay the contributions of public social security and compulsory health insurance. [From the publication]
- Individualaus verslo teisinis reglamentavimas Lietuvoje: praeitis, dabartis, perspektyvos / Valentinas Mikelėnas. Teisė. 2016, t. 100, p. 7-19.
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