Kosova ka nevoj\u00eb p\u00ebr nj\u00eb debat m\u00eb t\u00eb thell\u00eb p\u00ebr politik\u00ebn fiskale, t\u00eb p\u00ebrqendruar aty ku ndikimi i saj ndihet m\u00eb s\u00eb shumti: te biznesi i vog\u00ebl. P\u00ebr nj\u00eb biznes t\u00eb till\u00eb, pragu tatimor nuk \u00ebsht\u00eb thjesht nj\u00eb shif\u00ebr n\u00eb ligj. Ai p\u00ebrcakton kur ndryshon m\u00ebnyra e llogaritjes s\u00eb tatimit, kur lind detyrimi p\u00ebr regjistrim n\u00eb TVSH dhe \u00e7far\u00eb kapaciteti administrativ duhet t\u00eb ket\u00eb biznesi p\u00ebr t\u2019i p\u00ebrmbushur k\u00ebto detyrime.<\/p>\n
Sot, k\u00ebto pragje nuk jan\u00eb t\u00eb harmonizuara. Regjistrimi i detyruesh\u00ebm n\u00eb TVSH lidhet me tejkalimin e qarkullimit prej 30,000 eurosh. N\u00eb tatimin mbi t\u00eb ardhurat, kufiri p\u00ebr trajtimin p\u00ebrkat\u00ebs t\u00eb biznesit individual \u00ebsht\u00eb 50,000 euro, nd\u00ebrsa p\u00ebr korporatat \u00ebsht\u00eb 30,000 euro. Ligji lejon gjithashtu regjistrimin vullnetar n\u00eb TVSH p\u00ebr biznesin q\u00eb nuk e ka arritur pragun, sipas kushteve t\u00eb p\u00ebrcaktuara. <\/p>\n
K\u00ebtu duhet b\u00ebr\u00eb nj\u00eb dallim themelor juridik dhe ekonomik. TVSH-ja \u00ebsht\u00eb tatim mbi furnizimet e tatueshme dhe konsumin, nd\u00ebrsa tatimi mbi t\u00eb ardhurat lidhet me t\u00eb ardhurat e biznesit. Nj\u00eb biznes mund t\u00eb ket\u00eb detyrim t\u00eb regjistrohet n\u00eb TVSH, nd\u00ebrkoh\u00eb q\u00eb p\u00ebr tatimin mbi t\u00eb ardhurat zbatohet nj\u00eb regjim tjet\u00ebr deklarimi. Prandaj, propozimi p\u00ebr nj\u00eb prag t\u00eb p\u00ebrbashk\u00ebt k\u00ebrkon ndryshime t\u00eb koordinuara n\u00eb ligje t\u00eb ve\u00e7anta; nuk mjafton t\u00eb ndryshohet vet\u00ebm pragu i TVSH-s\u00eb.
\nN\u00eb regjimin e biznesit t\u00eb vog\u00ebl, normat prej 3% p\u00ebr veprimtarit\u00eb p\u00ebrkat\u00ebse tregtare dhe 9% p\u00ebr veprimtarit\u00eb p\u00ebrkat\u00ebse t\u00eb sh\u00ebrbimeve zbatohen mbi t\u00eb ardhurat bruto, sipas kushteve ligjore. N\u00eb tatimin sipas t\u00eb ardhurave reale, p\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb tatueshme merren parasysh shpenzimet q\u00eb ligji i njeh dhe q\u00eb biznesi i dokumenton. P\u00ebr korporatat, norma e tatimit mbi t\u00eb ardhurat e tatueshme \u00ebsht\u00eb 10%. P\u00ebr biznesin individual zbatohen rregullat dhe shkall\u00ebt e tatimit n\u00eb t\u00eb ardhurat personale. Kjo \u00ebsht\u00eb arsyeja pse 30,000 euro qarkullim nuk duhet t\u00eb paraqiten si 30,000 euro fitim. <\/p>\n
P\u00ebr ta par\u00eb ndikimin praktik, mund t\u00eb marrim nj\u00eb shembull t\u00eb thjesht\u00eb: nj\u00eb pag\u00eb bruto prej 500 eurosh, qira mujore prej 200 eurosh dhe energji elektrike prej s\u00eb paku 70 eurosh p\u00ebrb\u00ebjn\u00eb 770 euro shpenzime n\u00eb muaj, ose 9,240 euro n\u00eb vit. Kjo shum\u00eb nuk p\u00ebrfshin kontributin pensional t\u00eb pun\u00ebdh\u00ebn\u00ebsit, blerjen e mallit, transportin, kontabilitetin, ujin, ngrohjen, mir\u00ebmbajtjen dhe shpenzimet e tjera. Shembulli nuk p\u00ebrfaq\u00ebson \u00e7do biznes, por tregon pse qarkullimi, i marr\u00eb i vet\u00ebm, nuk jep pamje t\u00eb plot\u00eb t\u00eb gjendjes s\u00eb tij ekonomike.<\/p>\n
Ndikimi ndryshon edhe sipas veprimtaris\u00eb. Nj\u00eb tregtar q\u00eb blen mall p\u00ebr ta rishitur mund t\u00eb ket\u00eb qarkullim relativisht t\u00eb lart\u00eb dhe marzh t\u00eb vog\u00ebl fitimi. Nj\u00eb ofrues sh\u00ebrbimesh mund t\u00eb ket\u00eb struktur\u00eb tjet\u00ebr kostosh. Edhe kalimi n\u00eb TVSH nuk ka t\u00eb nj\u00ebjtin efekt p\u00ebr t\u00eb gjith\u00eb: duhet par\u00eb kush jan\u00eb klient\u00ebt e biznesit, cilat furnizime i n\u00ebnshtrohen TVSH-s\u00eb dhe n\u00eb \u00e7far\u00eb mase plot\u00ebsohen kushtet p\u00ebr zbritjen e TVSH-s\u00eb n\u00eb blerje. P\u00ebr k\u00ebt\u00eb arsye, as ulja dhe as ngritja e pragut nuk mund t\u00eb vler\u00ebsohet drejt pa analizuar sektor\u00ebt ve\u00e7mas.<\/p>\n
\u00c7far\u00eb do t\u00eb thot\u00eb pragu prej 10,000 eurosh?
\nN\u00ebse synimi i shtetit \u00ebsht\u00eb zgjerimi i numrit t\u00eb bizneseve t\u00eb regjistruara n\u00eb TVSH, ulja e pragut nga 30,000 n\u00eb 10,000 euro do t\u00eb p\u00ebrfshinte m\u00eb shum\u00eb biznese. Kjo mund t\u00eb krijoj\u00eb evidenc\u00eb m\u00eb t\u00eb gjer\u00eb tatimore, por nj\u00ebkoh\u00ebsisht do t\u00eb shtonte numrin e bizneseve q\u00eb duhet t\u00eb mbajn\u00eb dokumentacionin dhe t\u00eb b\u00ebjn\u00eb deklarimet p\u00ebrkat\u00ebse.<\/p>\n
Duhet th\u00ebn\u00eb qart\u00eb se pragu prej 10,000 eurosh nuk do t\u00eb thot\u00eb TVSH p\u00ebr \u00e7do biznes. Bizneset q\u00eb nuk e arrijn\u00eb at\u00eb prag nuk do t\u00eb regjistroheshin detyrimisht vet\u00ebm mbi k\u00ebt\u00eb baz\u00eb. N\u00ebse q\u00ebllimi politik \u00ebsht\u00eb q\u00eb \u00e7do biznes, pavar\u00ebsisht qarkullimit, t\u00eb jet\u00eb deklarues i TVSH-s\u00eb, at\u00ebher\u00eb propozimi i v\u00ebrtet\u00eb \u00ebsht\u00eb regjistrimi i detyruesh\u00ebm q\u00eb nga fillimi i aktivitetit ekonomik. Nj\u00eb ndryshim i till\u00eb k\u00ebrkon p\u00ebrcaktim t\u00eb qart\u00eb ligjor t\u00eb fush\u00ebs s\u00eb zbatimit, trajtimit t\u00eb furnizimeve t\u00eb p\u00ebrjashtuara dhe m\u00ebnyr\u00ebs s\u00eb administrimit t\u00eb bizneseve me aktivitet shum\u00eb t\u00eb vog\u00ebl.<\/p>\n
P\u00ebrpara se t\u00eb merret nj\u00eb vendim i k\u00ebsaj natyre, duhet llogaritur edhe kostoja e tij. Sa i kushton biznesit mbajtja e evidencave dhe kontabiliteti? Sa deklarata shtes\u00eb do t\u00eb duhet t\u00eb p\u00ebrpunoj\u00eb Administrata Tatimore? A mund t\u00eb thjeshtohen procedurat pa cenuar kontrollin dhe sakt\u00ebsin\u00eb e deklarimit? P\u00ebrgjigjet ndaj k\u00ebtyre pyetjeve jan\u00eb pjes\u00eb e reform\u00ebs, jo \u00e7\u00ebshtje q\u00eb mund t\u00eb lihen p\u00ebr m\u00eb von\u00eb.<\/p>\n
\u00c7far\u00eb do t\u00eb thot\u00eb pragu prej 70,000 eurosh?
\nAlternativa tjet\u00ebr \u00ebsht\u00eb ngritja n\u00eb 70,000 euro e pragut t\u00eb regjistrimit t\u00eb detyruesh\u00ebm n\u00eb TVSH dhe harmonizimi, n\u00eb at\u00eb nivel, i pragjeve p\u00ebrkat\u00ebse t\u00eb tatimit mbi t\u00eb ardhurat p\u00ebr bizneset individuale dhe korporatat. Synimi i k\u00ebtij propozimi \u00ebsht\u00eb q\u00eb biznesit t\u00eb vog\u00ebl t\u2019i jepet m\u00eb shum\u00eb hap\u00ebsir\u00eb p\u00ebr t\u00eb mbuluar kostot, p\u00ebr t\u00eb krijuar vende pune dhe p\u00ebr t\u2019u rritur para se t\u00eb kaloj\u00eb n\u00eb detyrime m\u00eb t\u00eb gjera deklarimi.
\nHarmonizimi do t\u2019i b\u00ebnte pragjet m\u00eb t\u00eb kuptueshme p\u00ebr tatimpaguesit. Megjithat\u00eb, ai nuk duhet trajtuar si nj\u00eb ndryshim i vet\u00ebm teknik. Ligji p\u00ebr TVSH-n\u00eb, Ligji p\u00ebr Tatimin n\u00eb t\u00eb Ardhurat Personale dhe Ligji p\u00ebr Tatimin n\u00eb t\u00eb Ardhurat e Korporatave rregullojn\u00eb detyrime t\u00eb ndryshme. P\u00ebr secilin duhet p\u00ebrcaktuar sakt\u00eb \u00e7far\u00eb ndryshon, kur hyn n\u00eb fuqi ndryshimi dhe si trajtohen bizneset q\u00eb kalojn\u00eb pragun gjat\u00eb vitit. <\/p>\n
Ngritja e pragut nuk duhet t\u2019ia heq\u00eb biznesit mund\u00ebsin\u00eb e zgjedhjes. Nj\u00eb biznes q\u00eb e ka t\u00eb dobish\u00ebm regjistrimin n\u00eb TVSH duhet t\u00eb mund t\u00eb regjistrohet vullnetarisht, sipas kushteve ligjore. Po ashtu, biznesi q\u00eb d\u00ebshiron t\u00eb mbaj\u00eb libra dhe t\u00eb tatohet sipas t\u00eb ardhurave reale duhet t\u00eb ruaj\u00eb k\u00ebt\u00eb mund\u00ebsi sipas rregullave p\u00ebrkat\u00ebse. Kjo u lejon bizneseve me modele t\u00eb ndryshme pune t\u00eb zgjedhin trajtimin q\u00eb u p\u00ebrshtatet, pa e kthyer t\u00eb nj\u00ebjtin prag n\u00eb zgjidhje t\u00eb detyrueshme p\u00ebr t\u00eb gjith\u00eb.
\nVendimi duhet t\u00eb mb\u00ebshtetet n\u00eb t\u00eb dh\u00ebna
\nVler\u00ebsoj se pragu prej 70,000 eurosh meriton p\u00ebrpar\u00ebsi n\u00eb shqyrtimin e reform\u00ebs fiskale p\u00ebr biznesin e vog\u00ebl. Kostot e ushtrimit t\u00eb veprimtaris\u00eb k\u00ebrkojn\u00eb q\u00eb biznesit t\u2019i lihet hap\u00ebsir\u00eb reale p\u00ebr t\u2019u konsoliduar. Megjithat\u00eb, mb\u00ebshtetja p\u00ebr k\u00ebt\u00eb drejtim nuk do t\u00eb thot\u00eb se shuma prej 70,000 eurosh duhet t\u00eb miratohet pa analiz\u00eb.<\/p>\n
Qeveria dhe Administrata Tatimore duhet t\u00eb paraqesin t\u00eb dh\u00ebna p\u00ebr numrin e bizneseve n\u00eb secilin interval t\u00eb qarkullimit, ndarjen e tyre sipas sektor\u00ebve dhe form\u00ebs juridike, t\u00eb hyrat q\u00eb gjenerojn\u00eb sot dhe ndryshimin e pritsh\u00ebm n\u00ebse pragu ulet ose rritet. Duhet t\u00eb vler\u00ebsohet ndikimi te \u00e7mimet p\u00ebr konsumatorin, konkurrenca nd\u00ebrmjet bizneseve, formalizimi dhe rreziku q\u00eb veprimtaria t\u00eb ndahet artificialisht vet\u00ebm p\u00ebr t\u00eb mbetur n\u00ebn prag. Po aq e r\u00ebnd\u00ebsishme \u00ebsht\u00eb t\u00eb matet kostoja e zbatimit p\u00ebr vet\u00eb biznesin dhe p\u00ebr administrat\u00ebn.<\/p>\n
Politika fiskale duhet t\u00eb jet\u00eb e qart\u00eb n\u00eb q\u00ebllim dhe e matshme n\u00eb rezultat. N\u00ebse shteti synon TVSH p\u00ebr t\u00eb gjitha bizneset, duhet ta thot\u00eb hapur dhe t\u00eb propozoj\u00eb regjistrimin q\u00eb nga fillimi i aktivitetit. N\u00ebse synon ta mb\u00ebshtes\u00eb biznesin e vog\u00ebl, duhet t\u00eb shqyrtoj\u00eb ngritjen dhe harmonizimin e pragjeve, duke ruajtur regjistrimin vullnetar n\u00eb TVSH dhe zgjedhjen e tatimit sipas t\u00eb ardhurave reale. Reforma m\u00eb e mir\u00eb \u00ebsht\u00eb ajo q\u00eb i jep biznesit mund\u00ebsi t\u00eb rritet, ruan konkurrenc\u00ebn e ndershme dhe mund t\u00eb zbatohet me q\u00ebndrueshm\u00ebri.<\/p>\n
Avdyl Kastrati
\nDrejtor p\u00ebr Financa n\u00eb Komun\u00ebn e Gjilanit
\nEkonomist i diplomuar<\/p>\n","protected":false},"excerpt":{"rendered":"
Kosova ka nevoj\u00eb p\u00ebr nj\u00eb debat m\u00eb t\u00eb thell\u00eb p\u00ebr politik\u00ebn fiskale, t\u00eb p\u00ebrqendruar aty ku ndikimi i saj ndihet m\u00eb s\u00eb shumti: te biznesi i vog\u00ebl. P\u00ebr nj\u00eb biznes t\u00eb till\u00eb, pragu tatimor nuk \u00ebsht\u00eb thjesht nj\u00eb shif\u00ebr n\u00eb ligj. Ai p\u00ebrcakton kur ndryshon m\u00ebnyra e llogaritjes s\u00eb tatimit, kur lind detyrimi p\u00ebr regjistrim […]<\/p>\n","protected":false},"author":1,"featured_media":244973,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"tmauthors":[136],"class_list":["post-245261","post","type-post","status-publish","format-standard","has-post-thumbnail","category-opinion"],"_links":{"self":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/posts\/245261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/comments?post=245261"}],"version-history":[{"count":1,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/posts\/245261\/revisions"}],"predecessor-version":[{"id":245262,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/posts\/245261\/revisions\/245262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/media\/244973"}],"wp:attachment":[{"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/media?parent=245261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/categories?post=245261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/tags?post=245261"},{"taxonomy":"tmauthors","embeddable":true,"href":"https:\/\/radiostargjilan.com\/web\/wp-json\/wp\/v2\/tmauthors?post=245261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}