Kontabilisti Sotiraq Dhamo pohoi p\u00ebr \u201cMonitor\u201d se nisma p\u00ebr ndryshimin e tatimit t\u00eb t\u00eb vet\u00ebpun\u00ebsuarve si profesionist\u00eb t\u00eb lir\u00eb \u00ebsht\u00eb antikushtetuese, pasi t\u00eb ardhurat e biznesit tatohen si t\u00eb ardhura t\u00eb t\u00eb pun\u00ebsuari n\u00eb nj\u00eb biznes.<\/p>\n
\u201cJan\u00eb disa profesione t\u00eb lira sh\u00ebrbimesh, te cilat ushtrojn\u00eb profesionin bazuar n\u00eb nj\u00eb rregullim ligjor, duke investuar fort n\u00eb k\u00ebto biznese profesionale t\u00eb lira.<\/p>\n
K\u00ebtu do t\u00eb p\u00ebrmendja avokat\u00ebt, mjek\u00ebt, infermier\u00ebt, kontabilist\u00ebt e miratuar, audituesit, noter\u00ebt, nd\u00ebrmjet\u00ebsit e pasurive t\u00eb paluajtshme, etj. K\u00ebta profesionist\u00eb, n\u00eb fakt, ushtrojn\u00eb nj\u00eb aktivitet biznesi t\u00eb mir\u00ebfillt\u00eb dhe nuk mund t\u00eb konsiderohet si sh\u00ebrbim pune, por si biznes.<\/p>\n
T\u00eb adhuruat e tyre nuk mund t\u00eb tatohen n\u00eb m\u00ebnyr\u00eb progresive si tatohen pagat e pun\u00ebs, sepse k\u00ebta profesionist\u00eb kan\u00eb marr\u00eb riskun e gjetjes s\u00eb pun\u00ebs, s\u00eb klient\u00ebve vet\u00eb. Ata kan\u00eb t\u00eb gjitha risqet q\u00eb ka nj\u00eb biznes dhe nuk jan\u00eb nj\u00eblloj, si nj\u00eb i pun\u00ebsuar q\u00eb kryhen pun\u00ebn 8-or\u00ebshe, pun\u00eb q\u00eb ia gjejn\u00eb t\u00eb tjer\u00ebt (biznesi apo institucioni ku punon) dhe nuk kan\u00eb asnj\u00eb risk biznesi dhe n\u00eb fund t\u00eb dit\u00ebs s\u00eb pun\u00ebs shkojn\u00eb pran\u00eb familjeve t\u00eb tyre, pa asnj\u00eb shqet\u00ebsim p\u00ebr biznesin ku punojn\u00eb.<\/p>\n
P\u00ebr m\u00eb tep\u00ebr, kryeministri Edi Rama, ka vendosur n\u00eb politik\u00ebn e tij dhe t\u00eb qeveris\u00eb q\u00eb drejton, p\u00ebrjashtimin nga tatimi deri n\u00eb 14 mln lek\u00eb t\u00eb t\u00eb gjitha bizneseve t\u00eb vogla. At\u00ebher\u00eb, p\u00ebrse i ndan n\u00eb grupe profesionist\u00ebsh dhe jo profesionist\u00ebsh?<\/p>\n
\u00c7far\u00eb ndryshimi ka n\u00eb pik\u00ebpamjen e riskut dhe p\u00ebrfitimit t\u00eb biznesit nj\u00eb biznes profesional sh\u00ebrbimesh, me nj\u00eb biznes tregtimi artikuj t\u00eb ndrysh\u00ebm ushqimor\u00eb apo jo ushqimor\u00eb?<\/p>\n
Ambiente me qira marrin marketet dhe dyqanet, ambient me qira marrin dhe profesionist\u00ebt e lir\u00eb t\u00eb sh\u00ebrbimeve, sh\u00ebrbim tregtimi kryejn\u00eb tregtar\u00ebt, sh\u00ebrbim konsulence ofrojn\u00eb dhe profesionist\u00ebt e lir\u00eb. Ndryshon natyra e lloji i biznesit, por gjithsesi biznes mbeten p\u00ebr t\u00eb dyja grupet. Duket sikur Administrata Tatimore (AT) i shikon me zili profesionist\u00ebt e lir\u00eb, si \u201cborgjez\u00eb\u201d t\u00eb rinj?<\/p>\n
Vendosja e tatimit mbi pagat t\u00eb t\u00eb ardhurave t\u00eb profesionist\u00ebve t\u00eb lir\u00eb \u00ebsht\u00eb e gabuar dhe jokushtetuese. Ato jan\u00eb t\u00eb ardhura biznesi profesional dhe duhet t\u00eb tatohen si t\u00eb tilla, pra si t\u00eb ardhura biznesi dhe jo si t\u00eb ardhura nga paga. Askush nuk mund t\u2019i trajtoj\u00eb t\u00eb ardhurat e biznesit si t\u00eb ardhura nga paga, sepse kjo do t\u00eb p\u00ebrb\u00ebnte shkelje t\u00eb barazis\u00eb kushtetuese, ku t\u00eb gjith\u00eb jan\u00eb t\u00eb barabart\u00eb para ligjit.<\/p>\n
Pra, n\u00ebse b\u00ebj biznes profesional, do t\u00eb trajtohen si t\u00eb gjith\u00eb bizneset e tjera edhe n\u00eb lidhje me tatimin mbi fitimin. Nga ana tjet\u00ebr, kjo nism\u00eb, n\u00ebse nd\u00ebrmerret p\u00ebr profesionist\u00eb t\u00eb lir\u00eb persona fizik\u00eb t\u00eb vet\u00ebpun\u00ebsuar, mendoj se \u00ebsht\u00eb n\u00eb kund\u00ebrshtim me frym\u00ebn q\u00eb duhet t\u00eb ket\u00eb nj\u00eb qeveri komb\u00ebtare p\u00ebr t\u00eb krijuar shtres\u00ebn dhe klas\u00ebn udh\u00ebheq\u00ebse edhe n\u00eb biznes p\u00ebr t\u00eb siguruar pun\u00ebsim, t\u00eb ardhura dhe zhvillim.<\/p>\n
\u00cbsht\u00eb kjo klas\u00eb q\u00eb drejton ekonomin\u00eb dhe nuk duhet t\u00eb goditet, p\u00ebrkundrazi duhet t\u00eb mb\u00ebshtetet q\u00eb t\u00eb ket\u00eb mund\u00ebsi t\u00eb investohet dhe t\u00eb zhvillohet sa m\u00eb shum\u00eb\u201d, \u2013 pohon ai.<\/p>\n
Shkelja e primit t\u00eb barazis\u00eb dhe fryma antikushtetuese e draftit ve\u00e7ohet edhe nga ekspert\u00eb t\u00eb tjer\u00eb, duke sjell\u00eb shembullin e personave fizik\u00eb me klasifikime t\u00eb ndryshme, por me t\u00eb ardhura t\u00eb nj\u00ebjta. Ndryshimet ligjore parashikojn\u00eb q\u00eb taksimi t\u00eb jet\u00eb progresiv, edhe kur t\u00eb ardhurat jan\u00eb t\u00eb nj\u00ebjta p\u00ebr persona fizik\u00eb me klasifikime t\u00eb ndryshme.<\/p>\n
P.sh., 2 biznese persona fizik\u00eb me xhiro vjetore 80,000 euro, nj\u00ebri berber dhe tjetri kontabilist, q\u00eb kan\u00eb kosto qiraje, uj\u00eb, drita etj., n\u00eb vit, n\u00eb vler\u00ebn e 8,000 eurove dhe fitim i supozuar prej 80,000 euro. N\u00eb t\u00eb dyja rastet, fitimi hipotetik, pasi i zbriten shpenzimet, llogaritet 72,000 euro. Me taksimin progresiv secili subjekt do t\u00eb paguaj\u00eb 1,500 euro n\u00eb muaj, apo 18,000 euro n\u00eb vit.<\/p>\n
Kontabilisti Dhamo shprehet se nisma \u201cgodet\u201d n\u00eb t\u00ebr\u00ebsi nj\u00eb grup social t\u00eb pun\u00ebsuarish, duke u bazuar te disa raste specifike abuzive q\u00eb duhet t\u00eb penalizohen me gjoba nga tatimet.<\/p>\n
\u201cVendosja e tatimit progresiv mbi profesionist\u00ebt e vet\u00ebpun\u00ebsuar q\u00eb ofrojn\u00eb sh\u00ebrbime \u00ebsht\u00eb nj\u00eb q\u00ebndrim dhe ide shum\u00eb e gabuar dhe p\u00ebr m\u00eb tep\u00ebr, jo e bazuar n\u00eb realitet, por n\u00eb raste specifike dhe shum\u00eb t\u00eb ve\u00e7anta, kur individ\u00eb t\u00eb caktuar jan\u00eb larguar nga lista e t\u00eb pun\u00ebsuarve dhe jan\u00eb regjistruar, si persona fizik\u00eb n\u00eb organet tatimore, p\u00ebr t\u00eb p\u00ebrfituar nga norma e tatimfitimit 0%.<\/p>\n
\u00cbsht\u00eb krejt e gabuar dhe joprofesionale q\u00eb t\u00eb hartosh ligje p\u00ebr nj\u00eb grup social, duke u bazuar n\u00eb raste specifike dhe jo t\u00eb zakonshme. N\u00ebse Administrata Tatimore (AT) ka evidentuar raste q\u00eb punonj\u00ebs dhe drejtues t\u00eb caktuar t\u00eb ndonj\u00eb apo disa shoq\u00ebrive, jan\u00eb larguar nga lista e punonj\u00ebsve dhe kan\u00eb lidhur kontrat\u00eb sh\u00ebrbimi, ligji i jep t\u00eb drejt\u00eb AT q\u00eb t\u00eb b\u00ebj\u00eb rivler\u00ebsim situate dhe t\u00eb vendos\u00eb edhe penalitetet p\u00ebrkat\u00ebse.<\/p>\n
Ky \u00ebsht\u00eb hapi i par\u00eb q\u00eb duhet t\u00eb b\u00ebj\u00eb AT dhe jo t\u00eb kaloj\u00eb direkt n\u00eb \u2018goditje\u2019, pa p\u00ebrjashtim t\u00eb t\u00eb gjith\u00eb profesionist\u00ebve\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kontabilisti Sotiraq Dhamo pohoi p\u00ebr \u201cMonitor\u201d se nisma p\u00ebr ndryshimin e tatimit t\u00eb t\u00eb vet\u00ebpun\u00ebsuarve si profesionist\u00eb t\u00eb lir\u00eb \u00ebsht\u00eb antikushtetuese, pasi t\u00eb ardhurat e biznesit tatohen si t\u00eb ardhura t\u00eb t\u00eb pun\u00ebsuari n\u00eb nj\u00eb biznes. \u201cJan\u00eb disa profesione t\u00eb lira sh\u00ebrbimesh, te cilat ushtrojn\u00eb profesionin bazuar n\u00eb nj\u00eb rregullim ligjor, duke investuar fort n\u00eb …<\/p>\n","protected":false},"author":5,"featured_media":13751,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[],"class_list":["post-13749","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-politike"],"_links":{"self":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/13749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/comments?post=13749"}],"version-history":[{"count":0,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/13749\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/media\/13751"}],"wp:attachment":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/media?parent=13749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/categories?post=13749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/tags?post=13749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}