{"id":32700,"date":"2023-11-27T09:19:08","date_gmt":"2023-11-27T07:19:08","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=32700"},"modified":"2026-01-28T17:12:52","modified_gmt":"2026-01-28T15:12:52","slug":"tonu-kolts-votab-sona-tulumaksu-teemadel","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/tonu-kolts-votab-sona-tulumaksu-teemadel\/","title":{"rendered":"T\u00f5nu Kolts v\u00f5tab s\u00f5na tulumaksu teemadel"},"content":{"rendered":"

(Artikkel ilmus Eesti P\u00e4evalehes 06.06.2017)<\/strong><\/p>\n

Maksuadvokaat: teen panuse, et panditulumaks tuleb siiski<\/strong><\/h4>\n

 <\/p>\n

Margus Tsahkna vandus koalitsiooni vahetudes IRL-i valijatele, et Eestis ei kehtestata \u00fcksikisiku astmelist tulumaksu. Sama t\u00f5si on IRL-i uue juhi Helir-Valdor Seederi jutt, et\u00a0panditulumaks\u00a0j\u00e4\u00e4b tulemata.<\/strong><\/p>\n

Uuesti avatud koalitsiooni kokkuleppe j\u00e4rgi panditulumaksu ei tule. Ent kui m\u00f5nes kihlveokontoris saaks teha panuseid panditulumaksu v\u00f5i selle modifitseeritud versiooni kehtestamise ja mitte kehtestamise peale, siis maksude valdkonnas tegutseva inimesena teeksin panuse, et see valitsus kehtestab panditulumaksu modifitseeritud versiooni. Sellele v\u00f5idakse k\u00fcll k\u00fclge kleepida m\u00f5ni teine silt, nagu tehti astmelise tulumaksuga, aga asja tegelik sisu ei muutu.<\/p>\n

Viimasel kahel aastak\u00fcmnel oleme \u00e4ra harjunud praeguse tulumaksus\u00fcsteemiga, mist\u00f5ttu ei saa pahaks panna, et sellised olulised muudatused nagu panditulumaks (mis hakkab t\u00f5en\u00e4oliselt kandma nime \u201ekasumi laenudena v\u00e4ljaviimise takistamine\u201d vmt) ja \u201eavansiline tulumaks\u201d (krediidiasutused hakkavad 2018. aastast eelmises kvartalis teenitud kasumilt tulumaksu tegema avansilisi makseid m\u00e4\u00e4raga 14% \u2013 toim) tekitavad omajagu vastukaja. Meie ettev\u00f5tjad on harjunud l\u00e4bipaistva ja lihtsa maksus\u00fcsteemiga, kus tulumaksu tasutakse \u00fcksnes kasumi jaotamisel. Panditulumaksu (v\u00f5i selle modifitseeritud versiooni) ja avansilise tulumaksu kehtestamise korral tekib Eestisse aga kolm tulumaksus\u00fcsteemi: panditulumaks, avansiline tulumaks ja praegune s\u00fcsteem. Ehk korralik puder ja kapsad.<\/p>\n

Lugedes tulumaksuseaduse muutmise seaduse eeln\u00f5u seletuskirja, j\u00e4\u00e4b eelk\u00f5ige silma soov maksustada p\u00fcsivamalt ettev\u00f5tete kasumit. Kuigi panditulumaksu (v\u00f5i m\u00f5ne selle alternatiivi) kehtestamise p\u00f5hjuseks tuuakse soov v\u00f5idelda kontsernisiseste laenude kaudu kasumi v\u00e4ljaviimise vastu, siis arvestades uue valitsuskoalitsiooni suuri plaane (j\u00e4\u00e4gu nende m\u00f5istlikkus iga\u00fche enda otsustada), mis n\u00f5uavad olulist lisaraha riigieelarvesse, ei saa t\u00e4helepanuta j\u00e4tta ka seda, et panditulumaks kannab muu hulgas eesm\u00e4rki tuua riigikassasse tuleviku kulul kiiret raha.<\/p>\n

Milleks muuta olemasolev l\u00e4bipaistev ja lihtne s\u00fcsteem segaseks? Kui eesm\u00e4rk on maksustada p\u00fcsivalt \u00e4ri\u00fchingute kasumeid, siis miks mitte hakata seda igal aastal ka tegema, minnes tagasi traditsioonilisele tulumaksus\u00fcsteemile. Kui suutsime pea 20 aastat tagasi v\u00e4lja m\u00f5elda uue innovaatilise maksus\u00fcsteemi, siis miks ei v\u00f5iks me ka n\u00fc\u00fcd seda teha, kombineerides l\u00e4bipaistvuse ja lihtsuse iga-aastase kasumi maksustamisega, mis kehtiks k\u00f5igile \u00fchte moodi?<\/p>\n

Kokkuv\u00f5ttes ei ole asi niiv\u00f5rd \u00fche v\u00f5i teise s\u00fcsteemi eelistamises, kuiv\u00f5rd selles, et maksumaksjate soov on stabiilne maksukeskkond, mida ei muudetaks iga kord, kui vahetub valitsus v\u00f5i m\u00f5ne partei juht.<\/p>\n","protected":false},"excerpt":{"rendered":"

(Artikkel ilmus Eesti P\u00e4evalehes 06.06.2017) Maksuadvokaat: teen panuse, et panditulumaks tuleb siiski   Margus Tsahkna vandus koalitsiooni vahetudes IRL-i valijatele, et Eestis ei kehtestata \u00fcksikisiku astmelist tulumaksu. Sama t\u00f5si on IRL-i uue juhi Helir-Valdor Seederi jutt, et\u00a0panditulumaks\u00a0j\u00e4\u00e4b tulemata. Uuesti avatud..<\/p>\n","protected":false},"author":6,"featured_media":27133,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[84],"class_list":["post-32700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"\nT\u00f5nu Kolts v\u00f5tab s\u00f5na tulumaksu teemadel | COBALT<\/title>\n<meta name=\"description\" content=\"T\u00f5nu Kolts v\u00f5tab s\u00f5na tulumaksu teemadel. News. 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