{ "id": 306, "date": "2024-06-18T10:34:51", "date_gmt": "2024-06-18T07:34:51", "guid": { "rendered": "https:\/\/okservices.ee\/?p=306" }, "modified": "2024-10-07T13:31:10", "modified_gmt": "2024-10-07T10:31:10", "slug": "firma-auto-ja-maksud", "status": "publish", "type": "post", "link": "https:\/\/okservices.ee\/et\/firma-auto-ja-maksud\/", "title": { "rendered": "Firma auto ja maksud" }, "content": { "rendered": "
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Firma auto ja maksud<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Vaatame \u00fcle, kas s\u00f5iduautot (M1 kat.) on m\u00f5istlik osta firma nimele ja millised maksud sellega kaasnevad.<\/span><\/p><\/div>

Kui ettev\u00f5te ostab s\u00f5iduauto enda nime all ja kasutab seda ainult \ud83d\ude97 \u00e4rilistel eesm\u00e4rkidel\ud83d\ude97, siis on lubatud kajastada k\u00f5ik autoga seotud kulutud, nagu n\u00e4iteks:<\/div>
\u00a0<\/div>

  • auto ise,<\/span><\/p><\/li>

  • auto remont,<\/span><\/p><\/li>

  • k\u00fctus,<\/span><\/p><\/li>

  • jne.<\/span><\/p><\/li><\/ul><\/div>

    \u00a0<\/div>

    Kui teie ettev\u00f5te on k\u00e4ibemaksukohustuslane, siis on sel juhul v\u00f5imalik k\u00e4ibemaks maha arvata ka k\u00f5ikidelt sellega seotud kuludelt ja autolt endalt.<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    Antud juhul tuleks teha m\u00e4rge auto \u00e4rilistel eesm\u00e4rkidel kasutamise kohta Transpordiametis.<\/span><\/p><\/div>

    Pange t\u00e4hele, et vajate t\u00f5endeid, mis t\u00f5endaksid, et s\u00f5idukit kasutatakse ainult ettev\u00f5tte eesm\u00e4rkidel. Need t\u00f5endid v\u00f5ivad olla GPS-i aruanded, s\u00f5idup\u00e4evik jne.<\/div>
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    Teine v\u00f5imalus on see, kui autot kasutatakse \ud83d\ude97 isiklikeks otstarbeks \ud83d\ude97 samuti.<\/div><\/div>
    \u00a0<\/div>

    K\u00e4ibemaksu tagastamine on sel juhul piiratud 50%-ga. Lisaks tuleb tasuda erisoodustusmaksud, mille suurus s\u00f5ltub:<\/span><\/p><\/div>

    \u00a0<\/div>

    • auto vanusest ja<\/span><\/p><\/li>

    • auto v\u00f5imsususest:<\/span><\/p><\/li><\/ul><\/div>

      \u00a0<\/div>
      \u00fcle 5 aasta vanustele autodele – \ud83d\uded1 1,96 eurot kW \ud83d\uded1 ja<\/div><\/div>
      \u00a0<\/div>

      alla 5 aasta vanustele autodele – \ud83d\uded1 1,47 eurot kW \ud83d\uded1.<\/span><\/p><\/div>

      Arvutame v\u00e4lja, kas ettev\u00f5ttele on otstarbekas osta auto (mida kasutatakse ka isiklikuks otstarbeks) firma nimele:<\/div>
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      N\u00e4ide 1. <\/em><\/strong>Odavam ja vanem auto<\/em><\/div>
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      V\u00f5tame Skoda Octavia, tootmisaasta – 2015 (\u00fcle 5 aasta vana), 110 kW, turuhind – 10 000 eurot.

      <\/span>Erisoodustuste igakuine maks hakkab olema 161,7 ehk 1940,4 eurot aastas.
      Kui ostaksite auto oma vahenditega (10 tuhande v\u00e4\u00e4rtuses auto), siis saaksite antud summat enda kontole kas dividendidena v\u00f5i palgana firmalt tasuda.<\/p><\/div>

      Dividendide puhul tuleb tulumaksu summaks 2500 \u20ac (20%). Palga maksud on erinevad ja v\u00f5ivad olenevalt sissetulekust varieeruda 30-70%, arvestame keskmisega (60%) = 6000 EUR.<\/div>
      Kui auto on plaanis pikemaks ajaks kasutusse v\u00f5tta, siis isikliku raha eest ostmine v\u00f5ib olla valikuv\u00f5imalus. L\u00fchema kasutuse korral on ettev\u00f5tte raha kasutamine odavam.<\/div>
      \u00a0<\/div>
      \u00a0<\/span><\/div><\/div>
      N\u00e4ide 2. <\/em><\/strong>Veidi kallim ja uuem auto<\/em><\/div>
      \u00a0<\/div>

      Audi Q5, tootmisaasta – 2020 (kuni 5 aastat)<\/span>140 kW, turuhind – 30 000 eurot.

      <\/span>Erisoodustusmaksud: 205,8 kuus, 2 469,60 aastas.
      Maks dividendidelt: 7 500 eurot.
      Palgamaksud: 18 000 eurot.<\/p><\/div>

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      \u00a0<\/span><\/div><\/div>
      N\u00e4ide 3. <\/em><\/strong>Luksusauto<\/em><\/div>
      \u00a0<\/div>

      Mercedes, S klass, tootmisaasta – 2020 (kuni 5 aastat), 240 kW, turuhind – 100k.<\/span><\/p><\/div>

      Erisoodustusmaksud: 4,2 tuhat aastas.<\/div>
      Dividendide maksud: 25 tuhat.<\/div>
      Palgamaksud: 60 tuhat.<\/div>
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      Nagu n\u00e4ete, mida kallim on auto, seda odavam tuleb ettev\u00f5tte rahade eest soetamine. <\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      \u00a0<\/p>

      Kaalume ka liisinguga ostmise v\u00f5imalust.<\/span><\/p><\/div>

      \u00a0<\/div>
      Oletame, et Skoda Octavia liising on 3 000 aastas, erisoodustus 1940,4 eurot aastas. 3000 palga maksmiseks tuleb maksta palgamakse ligikaudses summas 1800 eurot aastas ja dividendide puhul – 750 eurot aastas.<\/div><\/div>
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      Selles n\u00e4ites tuleb isikliku raha eest liisinguauto ostmine odavam.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\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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      Ja kui v\u00f5tta n\u00e4iteks luksusauto, siis Mercedese, S-klassi liising on ligikaudu 22 000 eurot aastas. Maksud erisoodustustelt: 4,2 tuh aastas. 22 000 suuruse palga maksmiseks peate maksma ligikaudu 13 tuhat makse ja dividendide makse – 5,5 tuhat maksu.<\/span><\/p><\/div>

      Liisinguga tekib sarnane olukord – mida suurem on liisingusumma, seda tulusam on seda ettev\u00f5ttele vormistada.<\/div>
      \u00a0<\/div>
      Kuid milline variant on teie konkreetsel juhul k\u00f5ige tulusam – tasub teha arvutused, m\u00f5elda kasutusajale ja v\u00f5rrelda v\u00f5imalusi.<\/div><\/div>
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      Kui vajate abi arvutamisel, v\u00f5tke \u00fchendust.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\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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      <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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": "

      Vaatame \u00fcle, kas s\u00f5iduautot (M1 kat.) on m\u00f5istlik osta firma nimele ja millised maksud sellega kaasnevad. Kui ettev\u00f5te ostab s\u00f5iduauto enda nime all ja kasutab seda ainult \ud83d\ude97 \u00e4rilistel eesm\u00e4rkidel\ud83d\ude97, siis on lubatud kajastada k\u00f5ik autoga seotud kulutud, nagu n\u00e4iteks:\u00a0 auto ise, auto remont, k\u00fctus, jne. \u00a0 Kui teie ettev\u00f5te on k\u00e4ibemaksukohustuslane, siis on sel […]<\/p>", "protected": false }, "author": 1, "featured_media": 377, "comment_status": "open", "ping_status": "open", "sticky": false, "template": "elementor_header_footer", "format": "standard", "meta": { "footnotes": "" }, "categories": [ 8 ], "tags": [ 30, 29, 31 ], "class_list": [ "post-306", "post", "type-post", "status-publish", "format-standard", "has-post-thumbnail", "hentry", "category-maksud", "tag-eng", "tag-est", "tag-rus" ], "_links": { "self": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/posts\/306", "targetHints": { "allow": [ "GET" ] } } ], "collection": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/posts" } ], "about": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/types\/post" } ], "author": [ { "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/users\/1" } ], "replies": [ { "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/comments?post=306" } ], "version-history": [ { "count": 0, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/posts\/306\/revisions" } ], "wp:featuredmedia": [ { "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/media\/377" } ], "wp:attachment": [ { "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/media?parent=306" } ], "wp:term": [ { "taxonomy": "category", "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/categories?post=306" }, { "taxonomy": "post_tag", "embeddable": true, "href": "https:\/\/okservices.ee\/et\/wp-json\/wp\/v2\/tags?post=306" } ], "curies": [ { "name": "wp", "href": "https:\/\/api.w.org\/{rel}", "templated": true } ] } }