Dividendų apmokestinimo ir atsispindėjimo apskaitoje analizė
LTDėl integracijos į Europos Sąjungą įtakos vis daugiau pasaulio ir Europos šalių įmonių investuoja lėšas į palankesnio apmokestinimo zonose (šalyse) dirbančias įmones, siekiant kuo mažesnėmis darbo ir palankesnėmis mokesčių politikos sąlygomis gauti kuo didesnius pelnus. Taigi LR Vyriausybė skatina investicijas, teikdama pelno mokesčio lengvatas ir pelno mokesčiu apmokestindama dividendus kaip įmonės veiklos rezultatą kuris nebus investuotas toje pačioje įmonėje, bet išimamas akcininko (investitoriaus) valia.
ENUnder the impact of European Union more and more countries in the world as well as European companies, which aim to gain higher profits on lower labour and more favourable tax policy conditions, invest their funds into companies, which operate in more favourable taxation areas (countries). So, the Government of the Republic of Lithuania promotes investments by providing profit tax privileges and imposing profit tax on dividend, which as the result of company activity will be not invested in the same company but withdrawn on the shareholder's will. After dividend tax has been imposed and connected with the profit tax, a lot of problems occurred becansc of such tax reflection in accounting. Pursuant to Article 22 of the Law of Legal Entity Profits Tax (hereinafter LLEPT), dividend paid to Lithuanian and foreign legal entities after 1st January 1999 is considered as income and becomes the subject to 29 proc. profits tax, i.e. the said dividend tax has to be deducted and paid by a paying entity, but not by receiving one. The said article also states that tax amount counted on taxable profits for the past taxation period is reduced by profit tax amount counted on dividend and paid into budget, providing that such amount will not exceed the profits tax counted for the said taxation period. It means that profit tax amount depends upon the dividend payment.In other words, the profit tax for the past period decreases after the dividend is paid. As the mentioned decrease is constant (i.e. difference of such profit tax will never disappear), in profit (loss) statement reflected profit tax expenditure changes and appropriately causes net profit increase. So, financial statement has to be made more precise after dividend and taxes are paid. But such statement is already approved in the shareholders meeting. For the avoidance of such collision financial statement should not only reflect the dividend declaration but also the amount of profit tax on dividend paid to the budget and future profit overpayment, which will appear after all dividend taxes will be paid. The registration of such facts in accounting and their reflection in the same year statement should be based on the logic related to the registration of the dividend declaration as well. Irrespective of the fact that the dividend is declared and will be paid after accounting period expiration, its declaration is registered on the last day of the accounting period, as dividend is related to the accounting period.
