{"id":1873,"date":"2020-02-13T00:37:43","date_gmt":"2020-02-12T21:37:43","guid":{"rendered":"http:\/\/nalog.fr\/ltmokescio-turtas-prancuzijoje\/"},"modified":"2020-02-13T00:37:43","modified_gmt":"2020-02-12T21:37:43","slug":"ltmokescio-turtas-prancuzijoje","status":"publish","type":"post","link":"https:\/\/nalog.fr\/lt\/ltmokescio-turtas-prancuzijoje\/","title":{"rendered":"Mokes\u010dio turtas Pranc\u016bzijoje"},"content":{"rendered":"

Mokes\u010dio turtas, ar mokes\u010di\u0173 solidarumo b\u016bkl\u0119 (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 tai mokestis, kur\u012f kasmet imamas Pranc\u016bzijoje fizini\u0173 asmen\u0173, kuri\u0173 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0435 turtas kainuoja daugiau nei 1,3 mln euro.<\/p>\n

ISF sukurtas pagal \u012fstatym\u0105 apie \u0444\u0438\u043d\u0430\u043d\u0441\u0430\u0445 1989 metais. Nuo 1982 iki 1987 met\u0173 buvo pana\u0161us mokestis d\u0117l dideli\u0173 b\u016bsenos (Imp\u00f4t sur les Grandes Fortunes, IGF).<\/p>\n

2013 m. daugiau nei 300 t\u016bkst. \u0161eim\u0173 Pranc\u016bzijoje sumok\u0117jo ISF, tod\u0117l \u0161alies biud\u017eet\u0105 4,39 mlrd. eur\u0173. Vidutinis mokes\u010dio suma \u012f vien\u0105 \u0161eim\u0105 sudar\u0117 14 t\u016bkst. eur\u0173.<\/p>\n

Kas moka<\/h2>\n

Mokest\u012f moka kaip nuolatinio gyventojo mokes\u010di\u0173 Pranc\u016bzijoje, taip ir \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b. Gyventojo apmokestinamosios \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f turt\u0105 Pranc\u016bzijoje ir u\u017esienyje, \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u2014 tik turto Pranc\u016bzijoje.<\/p>\n

Vieni\u0161as \u017emon\u0117s moka ISF atskirai, sutuoktiniai, \u0441\u043e\u0436\u0438\u0442\u0435\u043b\u0438 ir asmenys, \u0437\u0430\u043a\u043b\u044e\u0447\u0438\u0432\u0448\u0438\u0435 civilinis sutartis solidarumo gavimo sistema (PACS),\u2014 kartu.<\/p>\n

Kad apmokestinami<\/h2>\n

Pajamos (darbo u\u017emokestis, pajamos i\u0161 nuomos ir tt), \u0161iuo mokes\u010diu neapmokestinama. ISF taikomas prabangos dalyk\u0173 ir d\u0117l brangi\u0173 nekilnojamojo turto, automobili\u0173, jacht\u0173, l\u0117ktuv\u0173, bi\u017euterijos papuo\u0161al\u0173, arkli\u0173, taip pat akcij\u0173, obligacij\u0173 ir kit\u0173 r\u016b\u0161i\u0173 vertybini\u0173 popieri\u0173. Nekilnojamojo turto Pranc\u016bzijoje \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0161iuo mokes\u010diu remiantis rinkos verte.<\/p>\n

Apskai\u010diuoti<\/h2>\n

ISF imamas pagal palaipsniui skal\u0119, suskaldyta \u012f \u0161e\u0161ias dalis. Mokestis imamas nuo gryno mokestin\u0119 vert\u0119. \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f kaina yra padalintas \u012f dalis, kiekviena i\u0161 kuri\u0173 yra apmokestinamas pagal tarif\u0105 nuo 0 iki 1,5 %. Pirmieji 800 t\u016bkst. eur\u0173 turto vert\u0117s daugiau kaip 1,3 mln neapmokestinamos. \u012e kit\u0105 diapazon\u0105 nuo 800 t\u016bkst. iki 1,3 mln taikoma norma 0,5 %, nuo 1,3 mln iki 2,57 mln \u2014 norma 0,7 % ir pan.<\/p>\n\n\n\n\n\n\n\n\n\n
Grynasis \u043d\u0430\u043b\u043e\u0433\u043e-
\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f
kaina
turto (Ir),
milijon\u0173 eur\u0173<\/th>\n		Statymas,
%<\/th>\n		Skai\u010diavimo formul\u0117<\/th>\nSuma pelno mokes\u010dio,
euro<\/th>\n<\/tr>\n
Ma\u017eiau nei 0,8<\/th>\n000<\/td>\nIr x 0<\/td>\n0<\/td>\n<\/tr>\n
0,8 \u2013 1,3<\/th>\n00,5<\/td>\n(Ir x 0,005) \u2212 4 000 \u20ac<\/td>\n0 \u2013 1 250<\/td>\n<\/tr>\n
1,3 \u2013 2,57<\/th>\n00,7<\/td>\n(Ir x 0,007) \u2212 6 600 \u20ac<\/td>\n1 250 \u2013 11 390<\/td>\n<\/tr>\n
2,57 \u2013 5<\/th>\n001<\/td>\n(Ir x 0,01) \u2212 14 310 \u20ac<\/td>\n11 390 \u2013 35 690<\/td>\n<\/tr>\n
5-10<\/th>\n1,25<\/td>\n(Ir x 0,0125) \u2212 26 810 \u20ac<\/td>\n35 690 \u2013 98 190<\/td>\n<\/tr>\n
Daugiau nei 10<\/th>\n01,5<\/td>\n(Ir x 0.015mm) \u2212 51 810 \u20ac<\/td>\nNuo 98 190<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nor\u0117dami apskai\u010diuoti ISF galite naudoti interneto skai\u010diuokl\u0117.<\/p>\n

Mokes\u010di\u0173 nuolaidas ir atskaitymai<\/h2>\n

D\u0117l turto vert\u0117s-nuo 1,3 mln. iki 1,4 mln (Ir) taikoma nuolaida, kuri apskai\u010diuojama taip: i\u0161 mokes\u010dio sumos iki nuolaidos atimti rezultatas, gautas pagal formul\u0119 17 500 eur\u0173 \u2212 (0,0125 x Ir).<\/p>\n

Be to, visi\u0161kai arba i\u0161 dalies nuo mokes\u010dio yra atleid\u017eiami:<\/p>\n

    \n
  • daikt\u0173 meno vyresni\u0173 nei 100 met\u0173 ir kolekcines, automobiliai vyresni kaip 25 met\u0173: atleidimas nuo ISF 100 %;<\/li>\n
  • turtas, naudojami profesin\u0117s tikslais (\u017eem\u0117s \u016bkio paskirties \u017eem\u0117s, medicinos kabinetai ir kita): atleidimas nuo mokes\u010dio yra 100 %;<\/li>\n
  • nekilnojamojo turto pagrindin\u0117 gyvenamoji vieta: atleidimas iki 30 % nuo ISF ir atskaitymo procentas paskolas;<\/li>\n
  • aukos l\u0117\u0161as, \u043f\u0440\u0438\u043d\u043e\u0441\u044f\u0449\u0438\u0435 naud\u0105 visuomenei (Fondas \u0430\u0431\u0431\u0430\u0442\u0430 \u041f\u044c\u0435\u0440\u0430, „Restoranai \u0160irdis”, Kariuomen\u0117 gelb\u0117jimo ir kitos): ISF suma\u017e\u0117ja iki 75 %, maksimali nuolaida \u2014 50 t\u016bkst. eur\u0173;<\/li>\n
  • mi\u0161ko \u0443\u0433\u043e\u0434\u044c\u044f: i\u0161 mokes\u010di\u0173 baz\u0119 atimamas iki 50 % nuo pirkimo kain\u0105, i\u0161sivadavim\u0105 i\u0161 ISF iki 75 %;<\/li>\n
  • „delaney: atleidimas nuo mokes\u010dio iki 75 %;<\/li>\n
  • priemon\u0117s, i\u0161versti \u012f s\u0105skait\u0105 fond\u0173 FCPI ISF ir FIP ISF: atskait\u0105 iki 50 %;<\/li>\n
  • \u012fmon\u0117: mokestis suma\u017einamas 50 %.<\/li>\n<\/ul>\n

    Mok\u0117jimo terminai<\/h2>\n

    Jei \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f turto vert\u0117 yra nuo 1,3 mln iki 2,57 mln eur\u0173, galutinis mok\u0117jimo mokes\u010dio \u2014 rugs\u0117jo 15 d., jei kaina didesn\u0117 \u2014 16 bir\u017eelis. Laikotarpis \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u2014 rugs\u0117jo 1 d.<\/p>\n

    Kai \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0435 mok\u0117jimo iki 30 dien\u0173 imamas bauda 10 % nuo \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0435\u0433\u043e\u0441\u044f ISF, daugiau \u0161io termino \u2014 40 %. \u041f\u0440\u0435\u0434\u043f\u043e\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f pal\u016bkanas: 0,4 % per m\u0117nes\u012f ir 4,8 % per metus.<\/p>\n

    \u2022<\/p>\n

    „Suteikti paskolos nekilnojamojo turto \u012fsigijimo suteikia daugyb\u0119 privalum\u0173, taip pat i\u0161laisvina nuo pirk\u0117jo mok\u0117jimo mokes\u010dio turtas. Mes rekomenduojame, kad visi m\u016bs\u0173 klientams pritraukti paskolos pirkti ir visada galime rekomenduoti ger\u0105 kredito brokeris”,\u2014 \u043a\u043e\u043c\u043c\u0435\u043d\u0442\u0438\u0440\u0443\u0435\u0442 Jelena \u0427\u0435\u0440\u043d\u044b\u0448\u0435\u0432\u0430, direktorius Tranio.Ru.<\/p>\n

    Katerina \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"

    Mokes\u010dio turtas, ar mokes\u010di\u0173 solidarumo b\u016bkl\u0119 (Imp\u00f4t de Solidarit\u00e9 sur la Fortune, ISF) \u2014 tai mokestis, kur\u012f kasmet imamas Pranc\u016bzijoje<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-1873","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mokesciu-informacija-prancuzijoje"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"lt","enabled_languages":["ru","uk","en","de","fr","it","es","pl","pt","bg","cs","da","et","fi","hr","hu","lt","lv","mk","no","ro","sk","sl","sq","sr","tr","nl","am","ca","sv"],"languages":{"ru":{"title":false,"content":false,"excerpt":false},"uk":{"title":false,"content":false,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false},"de":{"title":false,"content":false,"excerpt":false},"fr":{"title":false,"content":false,"excerpt":false},"it":{"title":false,"content":false,"excerpt":false},"es":{"title":false,"content":false,"excerpt":false},"pl":{"title":false,"content":false,"excerpt":false},"pt":{"title":false,"content":false,"excerpt":false},"bg":{"title":false,"content":false,"excerpt":false},"cs":{"title":false,"content":false,"excerpt":false},"da":{"title":false,"content":false,"excerpt":false},"et":{"title":false,"content":false,"excerpt":false},"fi":{"title":false,"content":false,"excerpt":false},"hr":{"title":false,"content":false,"excerpt":false},"hu":{"title":false,"content":false,"excerpt":false},"lt":{"title":true,"content":true,"excerpt":false},"lv":{"title":false,"content":false,"excerpt":false},"mk":{"title":false,"content":false,"excerpt":false},"no":{"title":false,"content":false,"excerpt":false},"ro":{"title":false,"content":false,"excerpt":false},"sk":{"title":false,"content":false,"excerpt":false},"sl":{"title":false,"content":false,"excerpt":false},"sq":{"title":false,"content":false,"excerpt":false},"sr":{"title":false,"content":false,"excerpt":false},"tr":{"title":false,"content":false,"excerpt":false},"nl":{"title":false,"content":false,"excerpt":false},"am":{"title":false,"content":false,"excerpt":false},"ca":{"title":false,"content":false,"excerpt":false},"sv":{"title":false,"content":false,"excerpt":false}}},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts\/1873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/comments?post=1873"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/posts\/1873\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/media?parent=1873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/categories?post=1873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/lt\/wp-json\/wp\/v2\/tags?post=1873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}