{"id":59355,"date":"2015-11-26T00:00:00","date_gmt":"2015-11-26T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/seadusmuudatused-2016\/"},"modified":"2018-02-14T09:36:05","modified_gmt":"2018-02-14T09:36:05","slug":"seadusmuudatused-2016","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/seadusmuudatused-2016\/","title":{"rendered":"Olulised seadusmuudatused 2016"},"content":{"rendered":"<p>Toome v\u00e4lja peamised tulumaksuseaduse, ravikindustuse seaduse ning t\u00f6\u00f6turuteenuste ja -toetuste seaduses muudatused, mis j\u00f5ustuvad 01.01.2016.<\/p>\n<p>&nbsp;<\/p>\n<h3>Suureneb v\u00e4lisl\u00e4hetuse p\u00e4evaraha<\/h3>\n<p>V\u00e4lisl\u00e4hetuse p\u00e4evaraha maksuvaba piirm\u00e4\u00e4r on 50 eurot v\u00e4lisl\u00e4hetuse esimese 15 p\u00e4eva kohta, kuid k\u00f5ige rohkem 15 p\u00e4eva kohta kalendrikuus ja 32 eurot iga j\u00e4rgneva p\u00e4eva kohta (TMS \u00a7 13 lg 3 p 1).<\/p>\n<h3>Suureneb residendist f\u00fc\u00fcsilise isiku maksuvaba tulu<\/h3>\n<p>2016. aastal on maksuvaba tulu 2040 eurot ehk 170 eurot kuus (TuMS \u00a7 23).<\/p>\n<p>J\u00e4rgmistel aastatel suureneb f\u00fc\u00fcsilise isiku maksuvaba tulu allj\u00e4rgnevalt:<\/p>\n<ul>\n<li>2160 eurot 2017. aastal;<\/li>\n<li>2280 eurot 2018. aastal;<\/li>\n<li>2460 eurot alates 2019. aastast.<\/li>\n<\/ul>\n<p>Kui isiku kogutulu ei u\u0308leta 6000 eurot aastas (500 eurot kuus), siis rakendub ta\u0308iendav maksuvaba tulu ta\u0308ies mahus (4152 eurot aastas ehk 346 eurot kuus), millele u\u0308ldise maksuvaba tulu liitmisel muutub isiku tulu maksuvabaks ta\u0308ies ulatuses.<\/p>\n<p>Kui isiku kogutulu on vahemikus 6000-10152 eurot aastas (500-846 eurot kuus), siis iga 6000 eurot u\u0308letav euro va\u0308hendab ta\u0308iendava maksuvaba tulu suurust kuni nullini. Kui isiku kogutulu u\u0308letab 10152 eurot aastas, siis kaotab ta o\u0303iguse ta\u0308iendavale mahaarvamisele, kuid tema suhtes ja\u0308a\u0308b ja\u0308tkuvalt kehtima u\u0308ldine maksuvaba tulu, mille suurus on 2040 eurot aastas (170 eurot kuus).<\/p>\n<h3>V\u00e4heneb residendist f\u00fc\u00fcsilise isiku tulust maha arvatav kulu<\/h3>\n<p>Kehtiva seaduse alusel tohib f\u00fc\u00fcsiline isik maksustamisperioodi tulust maha arvata eluasemelaenu intressid, koolituskulud ning heategevuslike kingituste ja annetuste summas 1920 eurot aastas. Alates 01.01.2016.a. tohib f\u00fc\u00fcsiline isik oma tulust maha arvata eelnimetatud kulud summas 1200 eurot (TuMS \u00a7 28\u00b2 lg 1).<\/p>\n<h3>Koolituskuludena ei k\u00e4sitleda autokooli ja huvikooli<\/h3>\n<p>Autokoolis osalemise eest tasutud kulusid ja t\u00e4iskasvanu huvikoolis \u00f5ppimise eest tasutud kulu ei saa enam k\u00e4sitleda koolituskuluna. (TuMS \u00a7 26 lg 2\u00b9).<\/p>\n<h3>\u00dc\u00fcritulude maksustamine 80% ulatuses<\/h3>\n<p>\u00dc\u00fcrilepingu alusel saadud tulust arvatakse tuludeklaratsioonis \u00fc\u00fcrimisega seotud kulude katteks maha 20 protsenti ilma kuludokumente esitamata ehk tulumaksuga maksustatakse 80% f\u00fc\u00fcsilisele isiku eluruumi \u00fc\u00fcrilepingu alusel saadud tulust (TMuS \u00a7 39\u00b9, \u00a7 44 lg 1 (4)).<\/p>\n<p>Loetelus on v\u00e4lja toodud tulumaksuseaduse peamised muudatused. K\u00f5ikide muudatustega on v\u00f5imalik tutvuda <a href=\"https:\/\/www.riigiteataja.ee\/akt\/107072015015\" target=\"_blank\" rel=\"noopener\">siin<\/a>.<\/p>\n<h3>Sotsiaalkindlustuse kord muutub<\/h3>\n<p>Alates 2016.a. muutub juriidilise isiku juhatuse liikme ning t\u00f6\u00f6v\u00f5tu-, k\u00e4sundus- v\u00f5i muu teenuse lepingu alusel t\u00f6\u00f6- v\u00f5i teenustasusid saavate isikute sotsiaalkindlustuskaite kord.<\/p>\n<p>Kehtiv seadus n\u00e4eb ette, et isiku kindlustuskaitse tekib t\u00f6\u00f6tamise registrisse kantud t\u00f6\u00f6tamise alustamise kuup\u00e4evast arvestatava 14. p\u00e4evase ooteaja m\u00f6\u00f6dumisel ning l\u00f5peb 2 kuu m\u00f6\u00f6dumisel t\u00f6\u00f6tamise registrisse kantud t\u00f6\u00f6tamise l\u00f5ppemise p\u00e4evast.<\/p>\n<p>Alates 01.01.2016 tekib isiku kindlustuskaitse ravikindlustuse andmekogusse kande tegemisest, kui isiku eest on \u00fches kuus sotsiaalmaksu deklareeritud sotsiaalmaksu miinimumkohustuse ulatuses. Kindlustatud isiku kindlustuskaitse peatub j\u00e4rgmisel p\u00e4eval p\u00e4rast isiku eest Maksu- ja Tolliametilt saadud andmete kohaselt sotsiaalmaksu miinimumkohustuse ulatuses sotsiaalmaksu deklareerimata j\u00e4tmist sotsiaalmaksuseaduse \u00a7 9 l\u00f5ike 1 punktis 4 s\u00e4testatud t\u00e4htp\u00e4evaks (RaKS \u00a7 8).<\/p>\n<h3>T\u00e4iendav tulumaksuvabastus<\/h3>\n<p>Riigikogu valimistel IRLi v\u00e4lja k\u00e4idud tulumaksuvabastus ei ole kirjutatud tulumaksuseadusesse, alates 01.09.2015 on see reguleeritud hoopiski t\u00f6\u00f6turuteenuste ja -toetuste seaduses kui toetus.<\/p>\n<p>Seaduse s\u00f5nastus toetuse arvutuse kohta on segane, tagasimakse suuruse arvutamise aluseks olev m\u00e4\u00e4r kehtestatakse tagasimakse arvutamise aluseks oleva aasta riigieelarvega, v\u00f5ttes arvesse arvestuslikku elatusmiinimumi ja kuutasu alamm\u00e4\u00e4ra t\u00e4ist\u00f6\u00f6ajaga t\u00f6\u00f6tamise korral. Nimetatud m\u00e4\u00e4r ei v\u00f5i olla madalam viimati Statistikaameti avaldatud arvestuslikust elatusmiinimumist.<\/p>\n<p>Toetuse arvutamise valem:<\/p>\n<p>\u00a7 37\u00b3. Tagasimakse suuruse arvutamine (TTTS \u00a7 37\u00b3)<\/p>\n<p>(1) Tagasimakse suuruse arvutamiseks lahutatakse k\u00e4esoleva paragrahvi l\u00f5ikes 3 nimetatud m\u00e4\u00e4ra ja arvu 12 korrutisest f\u00fc\u00fcsilise isiku eelmise kalendriaasta jooksul saadud tulumaksuga maksustatava tulu, tulumaksuseaduse \u00a7 44 l\u00f5ikes 13 nimetatud tulu ja f\u00fc\u00fcsilise isiku tasemel tulumaksuseaduse \u00a7-s 50 nimetatud t\u00e4iendavalt maksustamata tulu summa ning arvu 0,35 korrutis. Saadud arv jagatakse arvuga 12 ning korrutatakse nende kalendrikuude arvuga, millal f\u00fc\u00fcsiline isik vastas k\u00e4esoleva seaduse \u00a7-s 37\u00b2 s\u00e4testatud tingimustele.<\/p>\n<p>Allikas: Katrin Allm\u00e4e, 1Office Eesti jurist<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Toome v\u00e4lja peamised tulumaksuseaduse, ravikindustuse seaduse ning t\u00f6\u00f6turuteenuste ja -toetuste seaduses muudatused, mis j\u00f5ustuvad 01.01.2016. &nbsp; Suureneb v\u00e4lisl\u00e4hetuse p\u00e4evaraha V\u00e4lisl\u00e4hetuse p\u00e4evaraha maksuvaba piirm\u00e4\u00e4r on 50 eurot v\u00e4lisl\u00e4hetuse esimese 15 p\u00e4eva kohta, kuid k\u00f5ige rohkem 15 p\u00e4eva kohta kalendrikuus ja 32 eurot iga j\u00e4rgneva p\u00e4eva kohta (TMS \u00a7 13 lg 3 p 1). Suureneb residendist f\u00fc\u00fcsilise&hellip;<\/p>\n","protected":false},"author":1,"featured_media":60845,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[358,353,361],"tags":[],"class_list":["post-59355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seadused","category-eesti","category-uudis","category-358","category-353","category-361","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Seadusmuudatused aastal 2016 | 1Office Eesti<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.co\/et\/blog\/seadusmuudatused-2016\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Olulised seadusmuudatused 2016\" \/>\n<meta property=\"og:description\" content=\"Toome v\u00e4lja peamised tulumaksuseaduse, ravikindustuse seaduse ning t\u00f6\u00f6turuteenuste ja -toetuste seaduses muudatused, mis j\u00f5ustuvad 01.01.2016. &nbsp; Suureneb v\u00e4lisl\u00e4hetuse p\u00e4evaraha V\u00e4lisl\u00e4hetuse p\u00e4evaraha maksuvaba piirm\u00e4\u00e4r on 50 eurot v\u00e4lisl\u00e4hetuse esimese 15 p\u00e4eva kohta, kuid k\u00f5ige rohkem 15 p\u00e4eva kohta kalendrikuus ja 32 eurot iga j\u00e4rgneva p\u00e4eva kohta (TMS \u00a7 13 lg 3 p 1). 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