Savarankiškai dirbančių gyventojų veiklos apmokestinimo ypatumai

LTIndividuali veikla – savarankiška veikla, kuria versdamasis gyventojas siekia gauti pajamų ar kitokios ekonominės naudos per tęstinį laikotarpį. Ją vykdyti galima nesteigiant įmonės, bet įsigijus verslo liudijimą arba išsiėmus individualios veiklos pažymą. Mokamų mokesčių suma priklauso nuo gautų pajamų dydžio, pasirinktos veiklos rūšies, vykdomos veiklos laikotarpio, veiklos teritorijos, norimų socialinių garantijų ir kt. Tyrimo metu išskirti individualios veiklos su verslo liudijimu arba pažyma privalumai ir trūkumai; palygintas pajamų apmokestinimas pagal veiklas ir socialines garantijas; nustatytas verslo liudijimo ar pažymos pasirinkimo lūžio taškas. Reikšminiai žodžiai: individuali veikla, individualios veiklos pažyma, verslo liudijimas, pajamų apmokestinimas.

ENIndividual activity is an independent activity in which a resident seeks to receive income or other economic benefits during a continuous period. It is possible to carry out the activities without establishing an enterprise, but by acquiring a business licence or taking out an individual activity certificate. Residents pursuing individual activities must pay personal income tax, public social security and statutory health insurance contributions. The amount of tax payable depends on the amount of income received, the type of activity chosen, the duration of the activity, the area of the activity, the desired social guarantees, etc. Object of the research: peculiarities of taxation of self-employed residents activity. The purpose of the study: carry out an analysis on the peculiarities of the taxation of self-employed residents activities. Research tasks: 1. To distinguish the advantages and disadvantages of individual activity with a business licence and a certificate. 2. To compare the income taxation according to activities and social guarantees. 3. To determine the turning point of business licence or certificate selection. Legislative provisions that were in force on 1 October 2018 were analysed. During the research, the advantages and disadvantages of individual activity with a business licence or a certificate were distinguished; a comparison of income taxation according to activities and social guarantees was made; The turning point of business licence or certificate selection was determined.The study revealed that the choice of business licence or individual activity with a certificate has a turning point - an annual income of 13898 Euro. If the annual income of individual activity does not exceed 13898 Euro, it is beneficial to carry out the activities through individual activity certificate. If the income is 13898-45000 Euro, then it is more beneficial to do the business with a business licence. The turning point may be a lower sum because a municipality has the right to reduce the part of the PIT (personal income tax) of the business license or a resident can receive a subsidy from the labor office. A business license will be the best choice for a pensionare because one will not be required to pay CHI (compulsory health insurance) and PSS (public social security) contributions. Key words: individual activity, individual activity certificate, business licence, income taxation.