{"id":34516,"date":"2024-02-26T13:39:10","date_gmt":"2024-02-26T11:39:10","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=34516"},"modified":"2025-05-01T15:50:40","modified_gmt":"2025-05-01T12:50:40","slug":"vastukaja-jaagem-tulu-maksustamise-juurde","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/vastukaja-jaagem-tulu-maksustamise-juurde\/","title":{"rendered":"Vastukaja: j\u00e4\u00e4gem tulu maksustamise juurde"},"content":{"rendered":"

Artikkel ilmus \u00c4rip\u00e4evas<\/a> 8. veebruaril<\/em><\/p>\n

Kasumi liikumine alt \u00fcles emaettev\u00f5tte suunas ei pea olema igal juhul maksustatav, kirjutab advokaadib\u00fcroo Cobalt partner ja maksu\u00f5iguse valdkonna juht Egon Talur vastukajana \u00c4rip\u00e4eva k\u00e4sitlustele maksuameti plaanist muuta nn debt push-down\u2019iga ettev\u00f5tte ostmine tulumaksuga maksustatavaks.<\/p>\n

\u00c4rip\u00e4ev on oma artiklite ja\u00a0juhtkirja\u00a0tonaalsusega valinud selles diskussioonis veidi \u00fcllatava poole. Ei tahaks uskuda, et liberaalse majandusm\u00f5tte eest seisnud v\u00e4ljaanne sellises suunas (riigi t\u00e4itevv\u00f5imu sekkumist sedav\u00f5rd palju jaatav l\u00e4henemine) kaldu on vajunud. V\u00f5ib-olla tuleks laiemat pilti vaadata, et asjad konteksti panna?<\/p>\n

\u00c4rip\u00e4ev leiab, et\u00a0debt push-down\u00a0on halb ja see \u201e\/\u2026\/ koormab riigikassat ja on ka teiste, ausalt dividendidena kasumit kasseerivate ettev\u00f5tete suhtes ebaaus konkurentsieelis\u201c. Siin tuleks v\u00f5tta samm tagasi ning m\u00f5elda selle peale, mis on tulumaksustamise eesm\u00e4rk ja mis on maksu kogumise tehnika. Selleks tuleks minna ajas veidi tagasi, tulumaksuseaduse algusaegadesse.<\/p>\n

Tol ajal s\u00f5nastati uuenduslik ja kaasaegne tulumaks selliselt, et kuniks raha j\u00e4\u00e4b ettev\u00f5tlusesse ja Eestisse, pole selle maksustamise j\u00e4rele tarvidust \u2013 maksustame, kui raha lahkub ettev\u00f5tlussf\u00e4\u00e4rist eratarbimisse v\u00f5i Eestist v\u00e4lja, kui pole enam kontrolli selle \u00fcle, mis rahast edaspidi saab. \u00dcsna kiirelt saadi aru, et nii kaovad maksulaekumised sootuks (lisaks mitteresidentide ebav\u00f5rdsele kohtlemisele) ning tehniliselt toodi maksustamise hetkeks esimene kasumijaotamine ja vabastati edasine kasumijaotus tulumaksust.<\/p>\n

Ehk siis: dividendilt tulumaksu maksmine oli selline maksutehniline muudatus, mis korjas tulumaksu esimesel ringil \u00e4ra ja vabastas j\u00e4rgmised kasumijaotused tulumaksust. Sellel muudatusel oli oluline m\u00f5ju maksumaksjatele ja positiivne m\u00f5ju riigi maksulaekumistele.<\/p>\n

Kas seda peetigi silmas?<\/h4>\n

Kas see \u201eaus dividendimaksmine\u201c fondiinvesteeringute olukorras on eelduslik k\u00e4itumine, mida riigikogu sajandivahetuse paiku tulumaksuseadust vastu v\u00f5ttes v\u00f5i paar aastat hiljem seadust muutes silmas pidas? Et kui fond teeb investeeringu, siis laenu osalt tuleks kohe tulumaks \u00e4ra tasuda juba investeeringu tegemisel?<\/p>\n

Ma olen t\u00e4iesti kindel, et seda ei peetud silmas. Kui oleks peetud, oleks see seadusesse vastavalt kirjutatud nii, et turuosalised ei oleks teadmatusest 23 aastat k\u00e4itunud n\u00f5nda, nagu nad k\u00e4ituvad (\u00c4rip\u00e4eva s\u00f5nul \u201eskeemitavad\u201c). Ka arutelul k\u00e4idi v\u00e4lja, et seni on kehtinud printsiip, et tulumaksu makstakse investeeringust v\u00e4ljumisel, mitte investeeringut tehes.<\/p>\n

Juhendi \u00fcmber toimuva arutelu aksioomiks n\u00e4ib olevat, et kui maksustamata raha (kasum) liigub alt \u00fcles emaettev\u00f5tja suunas, peab see igal juhul olema maksustatav. Tegelikult mitte. Nagu ma viitasin, siis esimeses tulumaksuseaduses sellist kavatsust ei olnud, see tuli alles hiljem. Ja hiljem tuli kah \u00fcksnes v\u00e4ikesele osale tehingutest \u2013 dividendide maksmisele.<\/p>\n

L\u00e4ks veel aega m\u00f6\u00f6da, kui leiti, et kapitali v\u00e4hendamine peaks olema sarnaselt maksustatud. Eriti osas, mis puudutab vaba omakapitali v\u00e4hendamist ja v\u00e4ljamaksmist suuremas ulatuses, kui seda on sisse makstud.<\/p>\n

N\u00fc\u00fcd me oleme j\u00f5udnud siia, kus arvatakse, et ka teatud laenude tagasimaksed peaksid olema maksustatud tulumaksuga, kuid erinevus eelmistest kordadest on see, et seadusandjal oli tookord v\u00f5imalik s\u00f5na sekka \u00f6elda. Hetkel aga n\u00e4ikse arvatavat, et maksuhalduril on piisav p\u00e4devus uusi maksustamise aluseid luua.<\/p>\n

Laps koos pesuveega<\/h4>\n

On ilmne, et t\u00e4iendavat maksutulu p\u00fc\u00fctakse leida olukorras, kus kehtiv \u00f5igus seda ette ei n\u00e4e ja mida \u00c4rip\u00e4ev nimetab halliks alaks. Ma soovitaks k\u00fcsida riigikogult, kas need olukorrad peaksid olema maksustatavad. Sel juhul oleks riigikogul hea \u00f5igusloome tava kohase menetluse k\u00e4igus v\u00f5imalik hinnata muudatuse m\u00f5ju Eesti majanduse konkurentsiv\u00f5imele ja maksulaekumistele ning olenevalt sellest, kui suur on selle m\u00f5tteharjutuse tulemusel saavutatav pluss v\u00f5i miinus, otsustada, kas meil on seda muudatust vaja.<\/p>\n

Viimase aja arutelude k\u00e4igus on j\u00e4\u00e4nud mulje, et frustratsiooni tekitab eelk\u00f5ige kahtlase v\u00e4\u00e4rtusega seotud isikute vaheliste kunstlike maksuskeemide mittemaksustamine. See l\u00fckkas liikvele juhendi koostamise, kuid koos pesuveega visatakse n\u00fc\u00fcd ka laps v\u00e4lja. Ma tuletan meelde, et maksuseaduste kuritarvituste tarbeks on maksuhalduril olemas p\u00e4ris esinduslik arsenal seaduses\u00e4tteid ning neid tuleks kohasel viisil rakendada, sealhulgas eelnimetatud kahtlase v\u00e4\u00e4rtusega tehingute puhul.<\/p>\n

Meelde tuletamist v\u00e4\u00e4rib seegi, et juba aastal 2009 on riigikohus kinnitanud, et maksukohustuslasel peab olema vabadus teha tema poolt valitud toiminguid, arvestades muu hulgas maksunduslike kaalutlustega, ning kellelgi ei ole kohustust korraldada oma tegevust viisil, millega kaasneb k\u00f5rgem maksukoormus. See p\u00f5him\u00f5te kehtib ka t\u00e4na ja maksuhalduri juhend seda ei v\u00e4\u00e4ra.<\/p>\n","protected":false},"excerpt":{"rendered":"

Artikkel ilmus \u00c4rip\u00e4evas 8. veebruaril Kasumi liikumine alt \u00fcles emaettev\u00f5tte suunas ei pea olema igal juhul maksustatav, kirjutab advokaadib\u00fcroo Cobalt partner ja maksu\u00f5iguse valdkonna juht Egon Talur vastukajana \u00c4rip\u00e4eva k\u00e4sitlustele maksuameti plaanist muuta nn debt push-down\u2019iga ettev\u00f5tte ostmine tulumaksuga maksustatavaks…<\/p>\n","protected":false},"author":13,"featured_media":8160,"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-34516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"\nVastukaja: j\u00e4\u00e4gem tulu maksustamise juurde | COBALT<\/title>\n<meta name=\"description\" content=\"Vastukaja: j\u00e4\u00e4gem tulu maksustamise juurde. 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