{"id":13893,"date":"2021-11-01T19:33:44","date_gmt":"2021-11-01T19:33:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13893"},"modified":"2021-11-01T19:33:46","modified_gmt":"2021-11-01T19:33:46","slug":"paketa-e-re-fiskale-tatimi-mi-te-ardhurat-nga-punesimi-dhe-disa-ndryshime-ne-ligjin-per-akcizat-dhe-tvsh","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/paketa-e-re-fiskale-tatimi-mi-te-ardhurat-nga-punesimi-dhe-disa-ndryshime-ne-ligjin-per-akcizat-dhe-tvsh\/","title":{"rendered":"[Paketa e re fiskale] Tatimi mi t\u00eb ardhurat nga pun\u00ebsimi dhe disa ndryshime n\u00eb ligjin p\u00ebr Akcizat dhe TVSH."},"content":{"rendered":"

Zerohet tatimi mbi t\u00eb ardhurat p\u00ebr pagat deri n\u00eb 40 mij\u00eb lek\u00eb. Pas gati 8 vitesh, qeveria ka vendosur t\u00eb rris\u00eb pragun e pag\u00ebs s\u00eb pataksueshme, nga 30 mij\u00eb lek\u00eb q\u00eb \u00ebsht\u00eb aktualisht, n\u00eb 40 mij\u00eb lek\u00eb. Paketa e re fiskale q\u00eb \u00ebsht\u00eb paraqitur p\u00ebr konsultim, parashikon po ashtu p\u00ebrgjysmimin n\u00eb 6.5 t\u00eb tatimit mbi t\u00eb ardhurat p\u00ebr pagat deri n\u00eb 50 mij\u00eb lek\u00eb si edhe aplikimin e norm\u00ebs maksimale t\u00eb taksimit, konkretisht 23% p\u00ebr pagat mbi 200 mij\u00eb lek\u00eb.<\/strong><\/p><\/blockquote>\n\n\n\n

T\u00eb tjera ndryshime q\u00eb do t\u00eb zyrtarizohen duke nisur nga korriku i vitit q\u00eb vjen jan\u00eb edhe ato p\u00ebr vendosjen e akciz\u00ebs me 6 lek\u00eb p\u00ebr gazin e p\u00ebrdorur p\u00ebr ngrohje apo gatim, gj\u00eb q\u00eb pritet t\u00eb sjell\u00eb nj\u00eb rritje t\u00eb \u00e7mimit n\u00eb treg si edhe taksim i jahteve q\u00eb furnizohen me karburant n\u00eb vendin ton\u00eb, t\u00eb cil\u00ebt deri m\u00eb tani kan\u00eb qen\u00eb t\u00eb zhveshur nga \u00e7do detyrim tatimor. PAGAT Nd\u00ebrhyrja e Qeveris\u00eb mbi nivelin e taksimit, prek dy kategori, ata me t\u00eb ardhura t\u00eb ul\u00ebta si edhe \u201ct\u00eb pasurit\u201d. P\u00ebr fash\u00ebn nga 50 mij\u00eb lek\u00eb deri n\u00eb 150 mij\u00eb lek\u00eb, barra tatimore \u00ebsht\u00eb e pandryshueshme dhe mbetet 13%.<\/p>\n\n\n\n

Konkretisht, projektligji p\u00ebr disa ndryshime n\u00eb ligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d p\u00ebrcakton rritjen e pag\u00ebs dysheme t\u00eb patatueshme nga 30 mij\u00eb lek\u00eb n\u00eb 40 mij\u00eb lek\u00eb. \u00c7ka do t\u00eb thot\u00eb se p\u00ebr pagat deri n\u00eb 40 mij\u00eb lek\u00eb nuk do t\u00eb r\u00ebndoj\u00eb tatimi mbi t\u00eb ardhurat. Pas k\u00ebtij pragu, pra, p\u00ebr pagat deri n\u00eb 50 mij\u00eb lek\u00eb tatimi mbi t\u00eb ardhurat \u00ebsht\u00eb p\u00ebrgjysmuar, nga 13 p\u00ebr qind q\u00eb \u00ebsht\u00eb aktualisht n\u00eb 6.5 p\u00ebr qind. Ky taksim nuk do t\u00eb aplikohet p\u00ebr pag\u00ebn e plot\u00eb por vet\u00ebm p\u00ebr diferenc\u00ebn (50 mij\u00eb-30 mij\u00eb). \u201cProjektligji parashikon reduktimin e norm\u00ebs tatimore me 50% p\u00ebr tatimpaguesit me t\u00eb ardhura nga paga nga 40,001 lek\u00eb\/muaj deri n\u00eb 50,000 lek\u00eb\/muaj.<\/p>\n\n\n\n

K\u00ebta tatimpagues do paguajn\u00eb 0% tatim deri n\u00eb shum\u00ebn 30,000 lek\u00eb t\u00eb ardhura mujore nga paga, dhe mbi k\u00ebt\u00eb shum\u00eb do paguajn\u00eb gjysm\u00ebn e norm\u00ebs tatimore prej 13% (pra 50%*13%). Kjo siguron q\u00eb qytetar\u00ebt me m\u00eb pak t\u00eb ardhura t\u00eb paguajn\u00eb tatim m\u00eb t\u00eb ul\u00ebt mbi t\u00eb ardhurat nga paga, si edhe mb\u00ebshtetja e shtres\u00ebs s\u00eb mesme, duke rishikuar fash\u00ebn e sip\u00ebrme t\u00eb taksimit progresiv. Tatimi 23% parashikohet t\u00eb filloj\u00eb t\u00eb aplikohet n\u00eb pagat mbi 200,000 lek\u00eb\/muaj, nga 150,000 lek\u00eb\/muaj q\u00eb \u00ebsht\u00eb aktualisht\u201d, thuhet n\u00eb relacionin q\u00eb shoq\u00ebron draftin.<\/p>\n\n\n\n

P\u00ebr ta b\u00ebr\u00eb m\u00eb t\u00eb thjesht\u00eb \u00e7do i pun\u00ebsuar me nj\u00eb pag\u00eb n\u00ebn 40 mij\u00eb lek\u00eb do t\u00eb ket\u00eb zero taksa. Nd\u00ebrkoh\u00eb, p\u00ebr pagat nga 40 mij\u00eb lek\u00eb deri n\u00eb 50 mij\u00eb lek\u00eb formula p\u00ebr llogaritjen e detyrimit tatimor \u00ebsht\u00eb kjo: Deri n\u00eb 30 mij\u00eb lek\u00eb taksa \u00ebsht\u00eb zero, diferenca \u00ebsht\u00eb ajo q\u00eb do t\u00eb tatohet. Th\u00ebn\u00eb m\u00eb thjesht, dikush me nj\u00eb pag\u00eb 46 mij\u00eb lek\u00eb n\u00eb muaj, do t\u00eb paguaj tatim mbi t\u00eb ardhurat (46 000-30 00) p\u00ebr 16 mij\u00eb lek\u00eb. Tatimi p\u00ebr k\u00ebt\u00eb diferenc\u00eb, pra, p\u00ebr 16 mij\u00eb lek\u00eb nuk do t\u00eb jet\u00eb 13 p\u00ebr qind sa \u00ebsht\u00eb aktualisht, por 6.5 p\u00ebr qind. Pra, do t\u00eb paguhet vet\u00ebm 1 mij\u00eb lek\u00eb taksa. Nd\u00ebrkoh\u00eb, me skem\u00ebn aktuale, detyrimi tatimor \u00ebsht\u00eb 13 p\u00ebr qind ose rreth 2000 lek\u00eb.<\/p>\n\n\n\n

\"\"
Burimi: Panorama.al<\/figcaption><\/figure><\/div>\n\n\n\n

P\u00cbRFITUESIT<\/strong><\/p>\n\n\n\n

Sipas relacionit, nga leht\u00ebsimi i barr\u00ebs tatimore, pra, nga zerimi i tatimit p\u00ebr pagat deri n\u00eb 40 mij\u00eb lek\u00eb p\u00ebrfitojn\u00eb 71,500 t\u00eb pun\u00ebsuar dhe shuma e p\u00ebrfitimit \u00ebsht\u00eb mesatarisht 7,800 lek\u00eb p\u00ebr tatimpagues n\u00eb vit ose rreth 557 milion\u00eb lek\u00eb p\u00ebr t\u00eb gjith\u00eb tatimpaguesit. \u201cGjithashtu, n\u00eb t\u00eb nj\u00ebjt\u00ebn linj\u00eb, p\u00ebr leht\u00ebsimin e barr\u00ebs tatimore t\u00eb shtresave n\u00eb nevoj\u00eb t\u00eb popullsis\u00eb, me an\u00eb t\u00eb k\u00ebtij projektligji propozohet q\u00eb tatimpaguesit me t\u00eb ardhura nga paga nga 40,001 lek\u00eb n\u00eb muaj deri n\u00eb 50,000 lek\u00eb n\u00eb muaj, t\u00eb vijojn\u00eb t\u00eb paguajn\u00eb 0% tatim deri n\u00eb shum\u00ebn 30,000 lek\u00eb t\u00eb ardhura nga paga, dhe ndryshe nga regjimi i m\u00ebparsh\u00ebm, mbi shum\u00eb 30,000 lek\u00eb t\u00eb paguajn\u00eb gjysm\u00ebn e norm\u00ebs tatimore prej 13% (13%*50%).<\/p>\n\n\n\n

Numri i tatimpaguesve q\u00eb p\u00ebrfitojn\u00eb nga kjo leht\u00ebsi tatimore \u00ebsht\u00eb rreth 58 mij\u00eb dhe shuma e p\u00ebrfitimit \u00ebsht\u00eb mesatarisht 11,700 lek\u00eb p\u00ebr tatimpagues n\u00eb vit ose n\u00eb total 678 milion\u00eb lek\u00eb p\u00ebr t\u00eb gjith\u00eb tatimpaguesit\u201d, theksohet m\u00eb tej n\u00eb relacion. Nd\u00ebrkoh\u00eb \u00ebsht\u00eb parashikuar edhe ndryshimi i fash\u00ebs s\u00eb sip\u00ebrme t\u00eb taksimit progresiv. K\u00ebshtu, tatimi 23% parashikohet t\u00eb \u00fblloj\u00eb t\u00eb aplikohet n\u00eb pagat mbi 200,000 lek\u00eb n\u00eb muaj, nga 150,000 lek\u00eb q\u00eb \u00ebsht\u00eb aktualisht. Numri i tatimpaguesve q\u00eb p\u00ebrfitojn\u00eb nga kjo leht\u00ebsi tatimore \u00ebsht\u00eb rreth 5,900 dhe shuma e p\u00ebrfitimit \u00ebsht\u00eb mesatarisht 23,000 lek\u00eb p\u00ebr tatimpagues n\u00eb vit ose n\u00eb total 135 milion\u00eb lek\u00eb p\u00ebr t\u00eb gjith\u00eb tatimpaguesit.<\/p>\n\n\n\n

Aplikimi i k\u00ebtyre ndryshimeve ligjore, sipas relacionit t\u00eb Qeveris\u00eb, rezulton me nj\u00eb efekt negativ n\u00eb buxhetin e shtetit prej -1.37 miliard\u00eb lek\u00eb n\u00eb vit, nd\u00ebrsa sa i takon vitit 2022, duke qen\u00eb se ky parashikim nis t\u00eb zbatohet n\u00eb korrik t\u00eb vitit 2022, efekti negativ p\u00ebr vitin 2022 parashikohet t\u00eb jet\u00eb -685 milion\u00eb lek\u00eb. GAZI Sakaq, Qeveria ka ulur akciz\u00ebn p\u00ebr gazin, nga 8 lek\u00eb q\u00eb \u00ebsht\u00eb aktualisht n\u00eb 6 lek\u00eb, por n\u00eb skem\u00eb \u00ebsht\u00eb p\u00ebrfshir\u00eb edhe gazi q\u00eb p\u00ebrdoret p\u00ebr ngrohje dhe p\u00ebr gatim dhe jo vet\u00ebm ai p\u00ebr qarkullim. Pra, prej 1 korrikut t\u00eb vitit q\u00eb vjen, akciza e gazit do t\u00eb jet\u00eb 6 lek\u00eb, pavar\u00ebsisht q\u00ebllimit t\u00eb p\u00ebrdorimit, pra, n\u00ebse p\u00ebrdoret nga konsumator\u00ebt familjar\u00eb apo p\u00ebr qarkullim. Kjo pritet t\u00eb sjell\u00eb edhe rritje t\u00eb \u00e7mimit n\u00eb treg.<\/p>\n\n\n\n

QUM\u00cbSHTI<\/strong><\/p>\n\n\n\n

P\u00ebrmes paket\u00ebs s\u00eb re fiskale, qeveria ka vendosur taks\u00eb edhe p\u00ebr qum\u00ebshtin. \u201cTaksa p\u00ebr importimin ose prodhimin e qum\u00ebshtit pluhur \u00ebsht\u00eb n\u00eb vler\u00ebn 100 lek\u00eb p\u00ebr kg\u201d, thuhet n\u00eb draft, gj\u00eb q\u00eb po ashtu pritet t\u00eb reflektohet me rritje t\u00eb \u00e7mimit t\u00eb k\u00ebtij produkti n\u00eb treg.<\/p>\n\n\n\n

KARBURANTET P\u00cbR JAHTET<\/strong><\/p>\n\n\n\n

Deri m\u00eb tani, jahtet turistike q\u00eb furnizohen me karburant jan\u00eb t\u00eb p\u00ebrjashtuara nga detyrimet tatimore. Por prej korrikut t\u00eb vitit q\u00eb vjen, k\u00ebto mjete do t\u2019u n\u00ebnshtrohen politikave taksuese. N\u00eb draft propozohet vendosja e nj\u00eb takse prej 65 lek\u00eb p\u00ebr lit\u00ebr mbi karburantin (e cila p\u00ebrfshin akciz\u00ebn (37 lek\u00eb), taks\u00eb qarkullimi (27 lek\u00eb) dhe taks\u00eb karboni (1.5 lek\u00eb) q\u00eb p\u00ebrdoret p\u00ebr furnizimin e tyre n\u00eb k\u00ebto zona. Aplikimi i taks\u00ebs prej 65 lek\u00eb p\u00ebr lit\u00ebr sjell rritje t\u00eb ardhurash n\u00eb buxhet, duke qen\u00eb n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb nj\u00eb taks\u00eb m\u00eb e ul\u00ebt se ajo e karburantit q\u00eb importohet n\u00eb kushte normale, p\u00ebr t\u00eb cilin taksat n\u00eb total jan\u00eb rreth 90 lek\u00eb p\u00ebr lit\u00ebr taksa.<\/p>\n\n\n\n

\"\"
Burimi: Panorama.al<\/figcaption><\/figure><\/div>\n\n\n\n

Fonte: Panorama.al<\/a><\/p>\n\n\n

Hai qualche domanda?<\/h3>

Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Zerohet tatimi mbi t\u00eb ardhurat p\u00ebr pagat deri n\u00eb 40 mij\u00eb lek\u00eb. Pas gati 8 vitesh, qeveria ka vendosur t\u00eb rris\u00eb pragun e pag\u00ebs s\u00eb pataksueshme, nga 30 mij\u00eb lek\u00eb q\u00eb \u00ebsht\u00eb aktualisht, n\u00eb 40 mij\u00eb lek\u00eb. Paketa e re fiskale q\u00eb \u00ebsht\u00eb paraqitur p\u00ebr konsultim, parashikon po ashtu p\u00ebrgjysmimin n\u00eb 6.5 t\u00eb tatimit mbi […]<\/p>\n","protected":false},"author":1,"featured_media":13897,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[83,85,298,297,69,249,78],"class_list":["post-13893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-akciza","tag-ndryshime-ligjore","tag-paketa-fiskale","tag-qumeshti","tag-tatime","tag-tatimi-mbi-te-ardhurat-personale","tag-tvsh"],"yoast_head":"\n[Paketa e re fiskale] Tatimi mi t\u00eb ardhurat nga pun\u00ebsimi dhe disa ndryshime n\u00eb ligjin p\u00ebr Akcizat dhe TVSH. - AlProfit Consult<\/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:\/\/alprofitconsult.al\/it\/paketa-e-re-fiskale-tatimi-mi-te-ardhurat-nga-punesimi-dhe-disa-ndryshime-ne-ligjin-per-akcizat-dhe-tvsh\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Paketa e re fiskale] Tatimi mi t\u00eb ardhurat nga pun\u00ebsimi dhe disa ndryshime n\u00eb ligjin p\u00ebr Akcizat dhe TVSH. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Zerohet tatimi mbi t\u00eb ardhurat p\u00ebr pagat deri n\u00eb 40 mij\u00eb lek\u00eb. 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