{"id":4443,"date":"2023-11-10T10:44:28","date_gmt":"2023-11-10T10:44:28","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4443"},"modified":"2023-11-10T12:41:30","modified_gmt":"2023-11-10T12:41:30","slug":"sekrety-speclgot","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/sekrety-speclgot\/","title":{"rendered":"Erisoodustuste saladused: millised on need ja kuidas mitte maksta lisamaksu?"},"content":{"rendered":"
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Sissejuhatus<\/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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T\u00e4nases Eesti majanduskriisi tingimustes seisavad ettev\u00f5tjad silmitsi paljude v\u00e4ljakutsetega, millest \u00fcks on maksukohustuste t\u00f5hus haldamine. \u00dcks oluline aspekt, mis v\u00e4\u00e4rib suurt t\u00e4helepanu, on erisoodustuse m\u00f5iste. K\u00e4esolevas artiklis vaatleme l\u00e4hemalt, mis on erisoodustused, kuidas neid Eesti \u00f5iguses reguleeritakse ja millised tagaj\u00e4rjed v\u00f5ivad olla teie ettev\u00f5ttele.<\/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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Mis on eriline privileeg?<\/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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Erisoodustused on teatavad h\u00fcvitised v\u00f5i teenused, mida t\u00f6\u00f6andjad pakuvad oma t\u00f6\u00f6tajatele lisaks tavapalgale. See v\u00f5ib olla k\u00f5ik, alates ettev\u00f5tte auto kasutamisest isiklikuks otstarbeks kuni t\u00f6\u00f6ga mitteseotud koolituste eest tasumiseni. Oluline on m\u00f5ista, et selliseid h\u00fcvitisi k\u00e4sitatakse t\u00f6\u00f6taja sissetulekuna ja need kuuluvad maksukohustuse alla.<\/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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Erisoodustuste maksustamine<\/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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Tulumaksuseaduse (TuMS) kohaselt v\u00f5ib erisoodustusi maksustada \u00fcksikisiku tulumaksuga 20\/80 ja sotsiaalmaksuga 33%. See t\u00e4hendab, et selliste h\u00fcvitiste kogukulu v\u00f5ib olla ettev\u00f5ttele kaks korda suurem kui tavakulud, arvestades, et k\u00e4ibemaksu ei ole v\u00f5imalik sellistelt tehingutelt tagasi saada.<\/span><\/p>

Maksustamise seisukohast arvutatakse erisoodustused \"vastupidises j\u00e4rjekorras\", nagu oleks t\u00f6\u00f6taja saanud h\u00fcvitise ekvivalendi sularahas. See t\u00e4hendab, et \u00fcksikisiku tulumaks ja sotsiaalmaks arvutatakse h\u00fcvitise hinnangulise \"brutov\u00e4\u00e4rtuse\" alusel, mida suurendatakse vastava maksukoormuse v\u00f5rra.<\/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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Erandid<\/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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Oluline on m\u00e4rkida, et k\u00f5ik t\u00f6\u00f6andja pakutavad h\u00fcvitised ei ole erih\u00fcvitised. N\u00e4iteks t\u00f6\u00f6ks vajalikke esemeid, nagu t\u00f6\u00f6riided v\u00f5i kontoritarbed, ei loeta erisoodustusteks, isegi kui nende v\u00e4\u00e4rtus on suur. See t\u00e4hendab, et t\u00f6\u00f6tajate varustamine kvaliteetsete t\u00f6\u00f6vahenditega ei too ettev\u00f5ttele kaasa t\u00e4iendavaid maksukohustusi. Sama kehtib ka n\u00e4iteks s\u00fcnnip\u00e4evalillede v\u00f5i joogivee kohta kontoris, mida \u00fcldiselt ei peeta erisoodustusteks ja mida v\u00f5ib k\u00e4sitleda tavaliste ettev\u00f5tluskuludena.<\/span><\/p>

Paljud muud liiki h\u00fcvitised, nagu n\u00e4iteks isiklike eluasemekulude tasumine v\u00f5i kaupade ja teenuste osutamine turuhinnast madalama hinnaga, kuuluvad siiski erih\u00fcvitiste m\u00e4\u00e4ratluse alla ning neid tuleb vastavalt deklareerida ja maksustada. Seda tehakse 4. liites esitatud TSD (f\u00fc\u00fcsilise isiku tuludeklaratsiooni) vormil.<\/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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N\u00e4ited<\/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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N\u00e4ited erih\u00fcvitistest on j\u00e4rgmised:<\/span><\/p>

  • Ettev\u00f5tte auto kasutamine isiklikuks reisimiseks.<\/span><\/li>
  • elamispinna eest maksmine (nt \u00f5petajale tasuta korteri v\u00f5imaldamine, kui t\u00f6\u00f6koht asub rohkem kui 50 kilomeetri kaugusel ja t\u00f6\u00f6tajal ei ole oma kinnisvara kodule l\u00e4hemal).<\/span><\/li>
  • Kaupade v\u00f5i teenuste pakkumine tavaklientide hinnast madalamate hindadega.<\/span><\/li>
  • T\u00f6\u00f6ga mitteseotud kindlustuse (nt pensionikindlustus) eest tasumine.<\/span><\/li>
  • Laenude andmine madalama intressim\u00e4\u00e4raga kui turul saadaolevad laenud.<\/span><\/li>
  • Kaupade v\u00f5i teenuste ostmine turuhinnast kallimalt.<\/span><\/li>
  • Antud laenu tagasimaksmata j\u00e4tmine.<\/span><\/li>
  • T\u00f6\u00f6ga mitteseotud koolituste (nt kudumiskursused) eest tasumine.<\/span><\/li><\/ul>

    K\u00f5iki h\u00fcvitisi ei loeta siiski erih\u00fcvitisteks. N\u00e4iteks s\u00fcnnip\u00e4eva puhul kingitud lilli v\u00f5i joogivett kontoris ei peeta \u00fcldiselt erisoodustuseks ja neid v\u00f5ib k\u00e4sitleda tavaliste ettev\u00f5tluskuludena.<\/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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    Erisoodustuste keerukus<\/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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    Erisoodustuste haldamisel on keeruline m\u00f5ista t\u00e4pselt, milliseid soodustusi ja millistel asjaoludel v\u00f5ib t\u00f6\u00f6tajatele anda ilma t\u00e4iendavate maksutagaj\u00e4rgedeta.\u00a0<\/span><\/p>

    N\u00e4iteks v\u00f5ivad \u00f5ppemaksud olla mittemaksustatav erisoodustus, kui kursus on otseselt seotud t\u00f6\u00f6taja tegevusega ettev\u00f5ttes ja aitab kaasa tema ametialasele arengule. Sellisel juhul v\u00f5ib koolituskulud arvata \u00fcldiste ettev\u00f5tluskulude hulka ja neid ei loeta t\u00f6\u00f6taja sissetulekuks. Kui aga koolitus ei ole t\u00f6\u00f6ga seotud, nagu n\u00e4iteks raamatupidaja kudumiskursus, loetakse selliste kursuste kulud erisoodustuseks ja need on maksustatavad.\u00a0<\/span><\/p>

    See r\u00f5hutab, et kulude hindamisel on oluline eristada t\u00f6\u00f6taja isiklikke huve ja ettev\u00f5tte huve.<\/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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    Kuidas v\u00e4ltida ebavajalike maksude maksmist?<\/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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    Ebavajalike maksukohustuste v\u00e4ltimiseks peavad t\u00f6\u00f6andjad selgelt m\u00e4\u00e4ratlema h\u00fcvitiste poliitika, sealhulgas ranged kriteeriumid, mis peavad olema t\u00e4idetud selleks, et h\u00fcvitist ei peetaks erisoodustuseks. N\u00e4iteks kehtestavad ettev\u00f5tted sageli piirangud t\u00f6\u00f6tajatele tehtavate kingituste v\u00e4\u00e4rtusele v\u00f5i n\u00f5uavad, et k\u00f5ik koolitusprogrammid peab heaks kiitma personaliosakond, et tagada nende ametialane asjakohasus.<\/span><\/p>

    Samuti, kui ettev\u00f5te pakub erisoodustusi, tuleb nende v\u00e4\u00e4rtus t\u00e4pselt v\u00e4lja arvutada, et maksubaas \u00f5igesti m\u00e4\u00e4rata. N\u00e4iteks kui ettev\u00f5te katab t\u00f6\u00f6tajale eluruumi \u00fc\u00fcrimise kulud, tuleb maksukohustuse arvutamiseks kindlaks m\u00e4\u00e4rata sellise eluruumi turuv\u00e4\u00e4rtus.<\/span><\/p>

    Lisaks peaksid ettev\u00f5tted dokumenteerima hoolikalt k\u00f5ik erisoodustuste andmisega seotud tehingud, et olla v\u00f5imelised toetama oma tegevust maksuhalduri kontrollide korral. See h\u00f5lmab k\u00f5igi arvete, rendilepingute ja muude dokumentide s\u00e4ilitamist, mida saab kasutada kulude t\u00f5endamiseks.<\/span><\/p>

    \u00dcldiselt n\u00f5uab erisoodustuste haldamine hoolikat planeerimist ja \u00f5igusaktide tundmist, et v\u00e4ltida tarbetuid maksukulusid ja v\u00f5imalikke karistusi. See on eriti oluline VKEde jaoks, kus iga euro loeb ja ootamatutel maksukohustustel v\u00f5ib olla m\u00e4rkimisv\u00e4\u00e4rne m\u00f5ju ettev\u00f5tte finantsseisundile.<\/span><\/p>

    Ettev\u00f5tjad v\u00f5ivad kaaluda ka erisoodustuste j\u00e4lgimis- ja aruandluss\u00fcsteemi loomist, et lihtsustada arvestuse pidamist ja tagada maksude tasumine. Selline s\u00fcsteem aitaks juhtida maksuriske ja tagada l\u00e4bipaistvuse maksuhalduri jaoks.<\/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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    Kokkuv\u00f5te<\/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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    Kokkuv\u00f5tteks v\u00f5ib \u00f6elda, et erisoodustused v\u00f5ivad olla v\u00e4\u00e4rtuslik vahend t\u00f6\u00f6tajate toetamiseks ja ettev\u00f5tte kultuuri tugevdamiseks, kuid n\u00f5uavad hoolikat planeerimist ja juhtimist. Eesti maksualaste \u00f5igusaktide keerukuse m\u00f5istmine aitab ettev\u00f5tjatel v\u00e4ltida soovimatuid maksutagaj\u00e4rgi ja maksimeerida nende stiimulite pakutavaid v\u00f5imalusi.<\/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<\/div>","protected":false},"excerpt":{"rendered":"

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\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c\u0438. \u041e\u0434\u043d\u0438\u043c \u0438\u0437 \u0432\u0430\u0436\u043d\u044b\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0437\u0430\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u0435\u0442 \u043f\u0440\u0438\u0441\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f, \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0438\u044f \u0441\u043f\u0435\u0446\u043b\u044c\u0433\u043e\u0442 (Erisoodustus). \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c, \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0441\u043e\u0431\u043e\u0439 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c\u043f\u0435\u0446\u043b\u044c\u0433\u043e\u0442: \u0447\u0442\u043e \u044d\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0438 \u043a\u0430\u043a \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043b\u0438\u0448\u043d\u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432? - 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\/sekrety-speclgot\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0421\u0435\u043a\u0440\u0435\u0442\u044b c\u043f\u0435\u0446\u043b\u044c\u0433\u043e\u0442: \u0447\u0442\u043e \u044d\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0438 \u043a\u0430\u043a \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043b\u0438\u0448\u043d\u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432? - Accounting 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\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c\u0438. \u041e\u0434\u043d\u0438\u043c \u0438\u0437 \u0432\u0430\u0436\u043d\u044b\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0437\u0430\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u0435\u0442 \u043f\u0440\u0438\u0441\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f, \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0438\u044f \u0441\u043f\u0435\u0446\u043b\u044c\u0433\u043e\u0442 (Erisoodustus). \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c, \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0441\u043e\u0431\u043e\u0439 \u0441\u043f\u0435\u0446\u043b\u044c\u0433\u043e\u0442\u044b, \u043a\u0430\u043a \u043e\u043d\u0438 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u0438 \u043a\u0430\u043a\u0438\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043e\u043d\u0438 \u043c\u043e\u0433\u0443\u0442 \u0438\u043c\u0435\u0442\u044c \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0433\u043e […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accres.eu\/et\/sekrety-speclgot\/\" \/>\n<meta property=\"og:site_name\" content=\"Accounting Resources\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/accreseu\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-10T10:44:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-10T12:41:30+00:00\" \/>\n<meta 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\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0441\u0440\u0435\u0434\u0435 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u043c\u043d\u043e\u0436\u0435\u0441\u0442\u0432\u043e\u043c \u0432\u044b\u0437\u043e\u0432\u043e\u0432, \u043e\u0434\u043d\u0438\u043c \u0438\u0437 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c\u0438. \u041e\u0434\u043d\u0438\u043c \u0438\u0437 \u0432\u0430\u0436\u043d\u044b\u0445 \u0430\u0441\u043f\u0435\u043a\u0442\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0437\u0430\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u0435\u0442 \u043f\u0440\u0438\u0441\u0442\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f, \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0438\u044f \u0441\u043f\u0435\u0446\u043b\u044c\u0433\u043e\u0442 (Erisoodustus). \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c, \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0441\u043e\u0431\u043e\u0439 \u0441\u043f\u0435\u0446\u043b\u044c\u0433\u043e\u0442\u044b, \u043a\u0430\u043a \u043e\u043d\u0438 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c 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