{"id":3672,"date":"2021-12-06T13:45:56","date_gmt":"2021-12-06T13:45:56","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=3672"},"modified":"2021-12-07T12:12:24","modified_gmt":"2021-12-07T12:12:24","slug":"kakie-rashody-mozet-oplachivat-kompanija","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/kakie-rashody-mozet-oplachivat-kompanija\/","title":{"rendered":"Milliseid kulusid v\u00f5ib ettev\u00f5te maksta?"},"content":{"rendered":"
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\u00dcldiselt s\u00f5ltuvad ettev\u00f5tte kulud tema tegevuse liigist. Kui ettev\u00f5ttel on restoran, on toidukulud tavalised, kuid kui ta osutab IT-teenuseid, ei saa tal olla toidukulusid. T\u00e4psemalt \u00f6eldes ei loeta selliseid kulusid tegevusega seotud kuludeks ja neid tuleb maksustada. Kuidas aga aru saada, milliseid kulusid v\u00f5ib \u00e4ri\u00fchingul olla ja milliseid mitte?<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Mida \u00fctleb seadus?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Ettev\u00f5tluskulude m\u00f5iste on avalikustatud tulumaksuseaduse paragrahvis 32.<\/span><\/p>

Kulud loetakse ettev\u00f5tlusega seotud kuludeks, kui need:<\/span><\/p>

  1. mis on tehtud maksustatava tulu saamiseks<\/span><\/li>
  2. teenivad \u00e4ritegevuse s\u00e4ilitamist v\u00f5i arendamist ning kulude seos \u00e4ritegevusega on selgelt p\u00f5hjendatud,<\/span><\/li>
  3. kui need tulenevad t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutuse seaduse paragrahvi 13 1. osa s\u00e4tetest. N\u00e4iteks esmaabi, t\u00f6\u00f6tajate tervisekontrolli, koolituse ja riskianal\u00fc\u00fcsi kulud.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Kuidas ma tean, kas ma v\u00f5in arve v\u00f5tta ettev\u00f5tte kuludesse v\u00f5i mitte?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    See t\u00e4hendab, et selleks, et teha kindlaks, kas te v\u00f5ite v\u00f5tta mis tahes arve oma ettev\u00f5tte nimel ja tasuda selle oma ettev\u00f5tte kontolt, peate vastama j\u00e4rgmistele k\u00fcsimustele.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    1) Kas ma saan seda ostu kasutada oma teenuste v\u00f5i toote m\u00fc\u00fcmiseks?<\/strong><\/p>

    Kui vastus on jaatav ja ostu ja tulu vahel on otsene seos, siis v\u00f5ib sellise arve kanda ettev\u00f5tte kuluna.<\/span><\/p>

    N\u00e4ide 1. Te ostate turundusagentuurilt reklaamiteenuse. See on otseses seoses teie ettev\u00f5tte tuludega, sest kulutades raha reklaamile, saate rohkem kontakte potentsiaalsetelt klientidelt.<\/span><\/i><\/p>

    N\u00e4ide 2. Te maksate juuksuri teenuste eest oma ettev\u00f5tte kontolt. Teie loogika v\u00f5iks olla j\u00e4rgmine - ma pean klientidega kohtumiseks h\u00e4sti v\u00e4lja n\u00e4gema, seega on juuksuri kulu minu ettev\u00f5tte kulu. Kahjuks ei ole tegemist otsese seosega, seega ei saa selliseid kulusid ettev\u00f5tte arvele kanda, ilma et need maksustataks.\u00a0<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    2) Kui vastus eelmisele k\u00fcsimusele on eitav, tuleb esitada j\u00e4rgmine k\u00fcsimus. Kas see kulu toetab v\u00f5i arendab ettev\u00f5tte tegevust?<\/strong><\/p>

    Kui vastus on jaatav ja seos ostu ja ettev\u00f5tte arengu v\u00f5i tegevuse s\u00e4ilitamise vahel on otsene, siis v\u00f5ib sellise arve kanda ettev\u00f5tte kuluna.<\/span><\/p>

    N\u00e4ide 1. Olete ostnud oma t\u00f6\u00f6tajatele m\u00fc\u00fcgikoolitusi. On olemas otsene seos tegevuse arendamisega. V\u00f5ite v\u00f5tta sellise arve kuluna.<\/span><\/i><\/p>

    N\u00e4ide 2. Olete ostnud hiina keele kursusi, kuid teil ei ole kliente Hiinast ja Hiinast ei ole olnud p\u00e4ringuid. Sellisel juhul ei ole seos ettev\u00f5tte arenguga otsene. Te ei saa sellist arvet v\u00f5tta kuluna, ilma et maksustaksite seda.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    3) Kui vastus eelmisele k\u00fcsimusele on eitav, vastake j\u00e4rgmisele k\u00fcsimusele. Kas see arve on seotud teie t\u00f6\u00f6tajate tervise ja ohutusega?\u00a0<\/strong><\/p>

    Kui vastus on jaatav, v\u00f5ib sellise arve tasuda ettev\u00f5tte kontolt.<\/span><\/p>

    Vastasel juhul ei saa sellist arvet ettev\u00f5tte kontolt maksuvabalt tasuda.<\/span><\/p>

    N\u00e4ide 1. Saate t\u00f6\u00f6taja t\u00f6\u00f6reisile ja tal on vaja teha koronaviiruse test. Te saate selle arve maksta ettev\u00f5tte kontolt, sest tegemist on riikliku n\u00f5udega, ilma milleta ei saa t\u00f6\u00f6taja oma kohustusi t\u00e4ita.<\/span><\/i><\/p>

    N\u00e4ide 2. Te soovite maksta plastilise kirurgia eest oma ettev\u00f5tte kontolt. Sellisel juhul ei saa selliste teenuste eest esitatud arvet maksuvabalt tasuda, sest seos t\u00f6\u00f6tervishoiu ja t\u00f6\u00f6ohutusega ei ole otsene.\u00a0<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Kui vastus k\u00f5igile kolmele k\u00fcsimusele on eitav, siis ei saa sellist arvet kuluna arvele v\u00f5tta, ilma et teie ettev\u00f5ttele tekiksid t\u00e4iendavad maksud.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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[…]<\/p>\n","protected":false},"author":2,"featured_media":3684,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"\n\u041a\u0430\u043a\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043c\u043e\u0436\u0435\u0442 \u043e\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f? - Accounting Resources<\/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:\/\/accres.eu\/et\/kakie-rashody-mozet-oplachivat-kompanija\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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