Ilgalaikio nematerialiojo, materialiojo turto ir susijusių mokesčių apskaita

LTStraipsnyje buvo siekiama išanalizuoti praktines situacijas, susijusias su įmonės nematerialiu ir materialiu ilgalaikiu turtu. Naujausios literatūros analizės metu pateikta nematerialiojo ir materialiojo ilgalaikio turto samprata, reglamentavimas, kriterijai, požymiai, nusidėvėjimo būdai. Vadovaujantis LR teisės aktais buvo atskleisti nekilnojamo turto mokesčio, žemės nuomos mokesčio, PVM mokesčio ir pelno mokesčio ypatumai. Šis straipsnis aktualus tuo, kad kiekviena įmonė ilgalaikio nematerialiojo ir materialiojo turto apskaitoje susiduria su mokesčių ypatumais, dėl kurių atsiranda netikslumų, registruojant sudėtingesnes ūkines operacijas. Norint išvengti netikslumų, registruojant ūkines operacijas, įmonė privalo vadovautis LR teisės aktais, VAS ir kitais susijusiais įstatymais. Rašant straipsnį taikėme šiuos metodus: literatūros šaltinių, LR teisės aktų, kitų teisės aktų, VAS analizę ir apibendrinome gautus rezultatus. Raktiniai žodžiai: ilgalaikis turtas, ilgalaikis nematerialusis turtas, ilgalaikis materialusis turtas, mokesčiai.

ENThe aim of the article is to investigate the long-term tangible assets and related tax regulation and accounting. Methods applied in the article is analysis of literature sources, analysis of legal acts of the Republic of Lithuania, analysis of other legal acts, analysis of business accounting standards. The Main idea of the article is that the main goal of every business is to make a profit. In order to achieve the operational goal, the company needs not only short-term assets (inventories, money, etc.), equity capital (authorized capital, owners' contributions, reserves), but also long-term assets: software, goodwill, licenses, buildings, equipment, vehicles and other important equipment that will help the company get economic benefits and will be used not for one year. During the accounting of long-term intangible assets and long-term tangible assets, it is very important to correctly register it in accounting and display it in reports in accordance with the requirements of all laws, other legal acts regulating accounting and reporting. The conclusions of this article are long-term intangible assets and long-term tangible assets are used for more than one year and bring economic benefits. This asset in the Republic of Lithuania is regulated by the following legal acts: Law on Financial Accounting; According to the Law on Financial Reporting of Companies; According to the Profit Tax Law; According to the Value Added Tax Law, Article 24 "Profit Tax", Article 13 "Long-term intangible assets", Article 12 "Long-term tangible assets". Taxes related to intangible and tangible fixed assets are: real estate tax, land rent tax, value added tax and profit tax. Real estate tax, land rent tax, value added tax and profit tax situations are discussed in practical situations, where the characteristics of each tax law are revealed. Keywords: long-term assets, long-term intangible assets, long-term tangible assets, taxes.