{"id":614,"date":"2020-02-11T15:50:33","date_gmt":"2020-02-11T12:50:33","guid":{"rendered":"http:\/\/nalog.fr\/sqpasuria-e-tatimit-ne-france\/"},"modified":"2020-02-11T15:50:33","modified_gmt":"2020-02-11T12:50:33","slug":"sqpasuria-e-tatimit-ne-france","status":"publish","type":"post","link":"https:\/\/nalog.fr\/sq\/sqpasuria-e-tatimit-ne-france\/","title":{"rendered":"Pasuria e tatimit n\u00eb Franc\u00eb"},"content":{"rendered":"

Pasuria e tatimit apo solidaritet tatimore ndaj shtetit (Imp\u00f4t de Solidarit\u00e9 sur la Pasuri, ISF) \u00ebsht\u00eb nj\u00eb taks\u00eb q\u00eb \u00ebsht\u00eb \u00e7do vit pagohet n\u00eb Franc\u00eb p\u00ebr individ\u00ebt t\u00eb cil\u00ebve e tatueshme e pron\u00ebs \u00ebsht\u00eb n\u00eb vler\u00eb mbi 1.3 milion euro.<\/p>\n

N\u00eb ISF, t\u00eb krijuar sipas Financave veprojn\u00eb n\u00eb vitin 1989. Nga 1982 p\u00ebr t\u00eb 1987-\u00ebs ka qen\u00eb nj\u00eb ngjashme tatimi mbi t\u00eb m\u00ebdha fatin (Imp\u00f4t sur les Grandes Fatin, IGF).<\/p>\n

N\u00eb vitin 2013, m\u00eb shum\u00eb se 300 mij\u00eb familjet n\u00eb Franc\u00eb paguar ISF, duke e sjell\u00eb vendin e buxhetit t\u00eb 4.39 miliard\u00eb euro. Sasia mesatare e tatimit per familje arriti n\u00eb 14 mij\u00eb euro.<\/p>\n

Kush e paguan<\/h2>\n

Tatimi \u00ebsht\u00eb paguar si tatimore banor\u00ebt e Franc\u00ebs dhe jo-rezident\u00ebt. P\u00ebr banor\u00ebt e tatimit \u00ebsht\u00eb imponuar n\u00eb pron\u00eb n\u00eb Franc\u00eb dhe jasht\u00eb vendit, p\u00ebr jo \u2014 rezident\u00ebt – vet\u00ebm pron\u00eb n\u00eb Franc\u00eb.<\/p>\n

Vetmuarit paguajn\u00eb ISF ve\u00e7 e ve\u00e7, bashk\u00ebshort\u00ebt, cohabitants, dhe personat q\u00eb kan\u00eb p\u00ebrfunduar nj\u00eb civil solidariteti marr\u00ebveshje (PACS), s\u00eb bashku.<\/p>\n

\u00c7far\u00eb \u00ebsht\u00eb tatohen<\/h2>\n

T\u00eb ardhurat (paga, t\u00eb ardhurave nga qiraja, etj.) q\u00eb nuk jan\u00eb t\u00eb perandoris\u00eb. ISF vlen p\u00ebr objekte luksoze dhe t\u00eb shtrenjta t\u00eb pasurive t\u00eb patundshme, makinave, jahte, aeroplan\u00eb, bizhuteri, kuaj, dhe aksione, obligacione dhe letra t\u00eb tjera me vler\u00eb. Pron\u00eb n\u00eb Franc\u00eb \u00ebsht\u00eb subjekt i k\u00ebsaj takse bazuar n\u00eb vler\u00ebn e tregut.<\/p>\n

Llogaritja<\/h2>\n

ISF \u00ebsht\u00eb pagohet n\u00eb nj\u00eb shkall\u00eb progresive t\u00eb ndar\u00eb n\u00eb gjasht\u00eb pjes\u00eb. Tatimore \u00ebsht\u00eb e ngarkuar n\u00eb neto e vler\u00ebs s\u00eb tatueshme. Vlera e tatueshme \u00ebsht\u00eb i ndar\u00eb n\u00eb pjes\u00eb, secila prej t\u00eb cilave \u00ebsht\u00eb tatohen n\u00eb nj\u00eb shkall\u00eb nga 0 deri n\u00eb 1.5 %. E para 800 mij\u00eb euro asete me vler\u00eb m\u00eb shum\u00eb se 1.3 milion\u00eb nuk jan\u00eb t\u00eb perandoris\u00eb. Tjet\u00ebr variojn\u00eb nga 800 mij\u00eb deri n\u00eb 1.3 milion aplikohet tarifa prej 0.5 p\u00ebr qind, nga 1.3 milion p\u00ebr 2.57 milion\u00eb \u2014 shkalla e papun\u00ebsis\u00eb \u00ebsht\u00eb 0.7% dhe k\u00ebshtu me radh\u00eb.<\/p>\n\n\n\n\n\n\n\n\n\n
Neto t\u00eb vler\u00ebsoj\u00eb-
t\u00eb tatuesh\u00ebm
kostoja
pron\u00ebs (S)
milion\u00eb euro<\/th>\n		Shkalla e
%<\/th>\n		Formula p\u00ebr llogaritjen e<\/th>\nShum\u00ebn e tatimit t\u00eb
Euro<\/th>\n<\/tr>\n
M\u00eb pak se 0.8<\/th>\n000<\/td>\nDhe \u00d7 0<\/td>\n0<\/td>\n<\/tr>\n
0,8 \u2013 1,3<\/th>\n00,5<\/td>\n(Dhe \u00d7 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(Dhe \u00d7 0,007) \u2212 6 600 \u20ac<\/td>\n1 250 \u2013 11 390<\/td>\n<\/tr>\n
2,57 \u2013 5<\/th>\n001<\/td>\n(Dhe \u00d7 0,01) \u2212 14 310 \u20ac<\/td>\n11 390 \u2013 35 690<\/td>\n<\/tr>\n
5-10<\/th>\n1,25<\/td>\n(Dhe \u00d7 0,0125) \u2212 26 810 \u20ac<\/td>\n35 690 \u2013 98 190<\/td>\n<\/tr>\n
M\u00eb shum\u00eb se 10<\/th>\n01,5<\/td>\n(Dhe \u00d7 0,015) \u2212 51 810 \u20ac<\/td>\n98 190<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u00ebr t\u00eb llogaritur ISF, ju mund t\u00eb p\u00ebrdorni nj\u00eb linj\u00eb calculator.<\/p>\n

Kredi tatimore dhe zbritjeve<\/h2>\n

P\u00ebr vler\u00ebn e pron\u00ebs nga 1.3 milion me 1.4 milion euro (Dhe \u00ebsht\u00eb) zbritje \u00ebsht\u00eb aplikuar, e cila \u00ebsht\u00eb llogaritur si: shuma e tatimit t\u00eb para n\u00eb zbritje t\u00eb \u00ebsht\u00eb zbritur, rezultati merret nga formula 17 500 Euro (0,0125 \u00d7 Dhe).<\/p>\n

P\u00ebrve\u00e7 k\u00ebsaj, plot\u00ebsisht ose pjes\u00ebrisht t\u00eb p\u00ebrjashtuar nga tatimi:<\/p>\n

    \n
  • e objekteve t\u00eb artit mbi 100 vjet e vjet\u00ebr dhe e koleksionist\u00ebve t\u00eb automjeteve mbi 25 vje\u00e7: \u00e7lirimin nga ISF 100 %;<\/li>\n
  • prona e cila shfryt\u00ebzohet p\u00ebr q\u00ebllime profesionale (toka bujq\u00ebsore, objektet mjek\u00ebsore, etj.): p\u00ebrjashtimi nga tatimi mbi 100 %;<\/li>\n
  • pron\u00ebs p\u00ebr vendbanim kryesor: lirimin e deri n\u00eb 30 % t\u00eb ISF dhe zbritjen e interesit p\u00ebr kredit\u00eb;<\/li>\n
  • donacionet n\u00eb themelet q\u00eb jan\u00eb n\u00eb dobi t\u00eb publikut (t\u00eb Dua abb\u00e9 Pierre, “Restorante e Zemr\u00ebs”, Ushtria e shp\u00ebtimit dhe t\u00eb tjer\u00ebt): e ISF \u00ebsht\u00eb reduktuar nga 75 %, maksimumi zbritje e tanishme \u00ebsht\u00eb 50 mij\u00eb Euro;<\/li>\n
  • tok\u00ebs pyjore: nga baza e taks\u00ebs jan\u00eb t\u00eb zbritshme deri n\u00eb 50% e \u00e7mimit t\u00eb blerjes, me p\u00ebrjashtim nga ISF p\u00ebr 75 %;<\/li>\n
  • vreshtat: lirimi nga taksa 75 %;<\/li>\n
  • fondet transferohen n\u00eb llogarit\u00eb e fondeve FCPI dhe FIP ISF ISF: zbritje deri n\u00eb 50 %;<\/li>\n
  • nd\u00ebrmarrjet: e tatimit \u00ebsht\u00eb ulur me 50 %.<\/li>\n<\/ul>\n

    Kushtet e pages\u00ebs<\/h2>\n

    N\u00ebse vlera e tatueshme e pron\u00ebs shkon nga 1.3 milion p\u00ebr 2.57 milion\u00eb euro, afati i fundit p\u00ebr pages\u00ebn e tatimit \u00ebsht\u00eb 15 shtator, n\u00ebse kostoja \u00ebsht\u00eb m\u00eb e lart\u00eb \u2014 16 qershor. Afati i fundit p\u00ebr jo \u2014 rezident\u00ebt – 1 shtator.<\/p>\n

    Me vones\u00eb e pages\u00ebs deri n\u00eb 30 dit\u00eb do t\u00eb duhet t\u00eb paguani nj\u00eb gjob\u00eb prej 10% e shum\u00ebs ISF, m\u00eb shum\u00eb se kjo periudh\u00eb \u2014 40 %. T\u00eb supozuar t\u00eb interesit: + 0.4% mami dhe 4.8 % n\u00eb vit.<\/p>\n

    \u2022<\/p>\n

    “Ngrini nj\u00eb kredi p\u00ebr blerjen e pasurive t\u00eb patundshme ofron nj\u00eb num\u00ebr t\u00eb avantazhe dhe liron bler\u00ebsi nga pagesa e pasuris\u00eb t\u00eb tatimit. Ne rekomandojm\u00eb t\u00eb gjith\u00eb klient\u00ebt tan\u00eb p\u00ebr t\u00eb marr\u00eb kredi p\u00ebr blerjen dhe gjithmon\u00eb mund t\u00eb rekomandoj\u00eb nj\u00eb t\u00eb mir\u00eb peng nd\u00ebrmjet\u00ebsi,”\u2014 thot\u00eb Elena Chernysheva, Menaxher Tranio.Ru.<\/p>\n

    Yulia Kozhevnikova, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"

    Pasuria e tatimit apo solidaritet tatimore ndaj shtetit (Imp\u00f4t de Solidarit\u00e9 sur la Pasuri, ISF) \u00ebsht\u00eb nj\u00eb taks\u00eb q\u00eb \u00ebsht\u00eb<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[128],"tags":[],"class_list":["post-614","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacione-tatimore-ne-france"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"sq","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":false,"content":false,"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":true,"content":true,"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\/sq\/wp-json\/wp\/v2\/posts\/614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/comments?post=614"}],"version-history":[{"count":0,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/posts\/614\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/media\/468"}],"wp:attachment":[{"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/media?parent=614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/categories?post=614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nalog.fr\/sq\/wp-json\/wp\/v2\/tags?post=614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}