{"id":381,"date":"2022-04-04T18:29:38","date_gmt":"2022-04-04T16:29:38","guid":{"rendered":"https:\/\/ibservice.co.uk\/?p=381"},"modified":"2024-09-08T16:06:30","modified_gmt":"2024-09-08T14:06:30","slug":"paprastesne-pajamu-ir-islaidu-skaiciavimo-sistema-savarankiskai-dirbantiems","status":"publish","type":"post","link":"https:\/\/ibservice.co.uk\/lt\/paprastesne-pajamu-ir-islaidu-skaiciavimo-sistema-savarankiskai-dirbantiems\/","title":{"rendered":"Paprastesn\u0117 pajam\u0173 ir i\u0161laid\u0173 skai\u010diavimo sistema savaranki\u0161kai dirbantiems"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nuo 2013 m baland\u017eio 5 d. savaranki\u0161kai dirbantieji (self-employed) gali naudotis paprastesne pajam\u0173 ir i\u0161laid\u0173 skai\u010diavimo sistema (angl.&nbsp;<a href=\"https:\/\/www.gov.uk\/simpler-income-tax-cash-basis\/overview\" target=\"_blank\" rel=\"noreferrer noopener\">Cash Basis<\/a>), leid\u017eian\u010dia apskai\u010diuoti apmokestinamas pajamas pagal fakt\u0105. Naujoji sistema yra sukurta smulkiesiems verslininkams, nes ji leid\u017eia skai\u010diuoti faktines pajamas ir i\u0161laidas, tod\u0117l nebereik\u0117s gai\u0161ti laiko darant apskaitos koregavimus ir kitus skai\u010diavimus, kurie yra b\u016btini vedant tradicin\u0119 buhalterij\u0105, labiau tinkam\u0105 naudoti stambesniems verslininkams. Grynaisiais pinigais (Cash Basis) pagr\u012fsta buhalterija naudinga tuo, kad nereik\u0117s \u012f finansin\u0119 mokes\u010di\u0173 ataskait\u0105 \u012ftraukti sum\u0173, s\u0105skait\u0173, pagal kurias dar negavote pinig\u0173 arba kuri\u0173 dar neapmok\u0117jote. Viskas bus skai\u010diuojama pagal fakt\u0105. Darant metin\u0119 ataskait\u0105 reik\u0117s pa\u017eym\u0117ti, kad verslas taik\u0117 nauj\u0105j\u0105 apskaitos sistem\u0105 \u201eCash Basis\u201c.&nbsp;<strong>Kok\u012f i\u0161laid\u0173 ir pajam\u0173 skai\u010diavimo metod\u0105 rinktis<\/strong>&nbsp;Galima pasirinkti, kokiu b\u016bdu norite kaupti duomenis apie savo savaranki\u0161k\u0105 darb\u0105 ir kaip norite apskai\u010diuoti savo i\u0161laidas, susijusias su verslu:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Gryn\u0173j\u0173 pinig\u0173 apskaita<\/strong>: naudojami duomenys apie faktines pajamas ir i\u0161laidas (visi pinigai \u012fskai\u010diuojami \u2013 grynieji, mok\u0117jimai kortele, \u010dekiais ir kt. metodais)<\/li>\n\n\n\n<li><strong>Tradicin\u0117 apskaita<\/strong>&nbsp;\u2013 naudojami duomenys apie pajamas ir i\u0161laidas, kai i\u0161ra\u0161ote s\u0105skaitas ir gaunate s\u0105skaitas patys.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Smulkieji verslininkai turi jau dabar apsispr\u0119sti, ar jie nori naudoti nauj\u0105j\u0105 sistem\u0105. Ta\u010diau ne visi turi teis\u0119 \u0161i\u0105 sistem\u0105 pasirinkti. Cash Basis sistemos negali taikyti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verslas, kurio metin\u0117 apyvarta yra didesn\u0117 nei 79 000 svar\u0173;<\/li>\n\n\n\n<li>\u016akininkai;<\/li>\n\n\n\n<li>Laidojimo nam\u0173 savininkai;<\/li>\n\n\n\n<li>Verslininkai, kurie jau pra\u0161\u0117 tam tikr\u0173 lengvat\u0173 d\u0117l savo verslo i\u0161laid\u0173 ir kt.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pasirinkus taikyti gryn\u0173j\u0173 pinig\u0173 sistem\u0105, i\u0161 dalies privaloma naudoti ir nauj\u0105j\u0105&nbsp;supaprastint\u0105 i\u0161laid\u0173 apskai\u010diavimo sistem\u0105. Tai rei\u0161kia, kad jeigu naudojate automobil\u012f ar motocikl\u0105 verslui, turite saugoti duomenis, kiek nuva\u017eiavote myli\u0173 verslo reikalais, o ne rinkti visas s\u0105skaitas ir \u010dekius u\u017e kur\u0105 ir transporto priemon\u0117s prie\u017ei\u016br\u0105. Tuo tarpu nam\u0173 naudojimo verslui apskai\u010diavimas ir verslui skirt\u0173 patalp\u0173 naudojimo privatiems tikslams apskai\u010diavimas pagal fiksuotus tarifus yra pasirinktinis.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nuo 2013 m baland\u017eio 5 d. savaranki\u0161kai dirbantieji (self-employed) gali naudotis paprastesne pajam\u0173 ir i\u0161laid\u0173 skai\u010diavimo sistema (angl.&nbsp;Cash Basis), leid\u017eian\u010dia apskai\u010diuoti apmokestinamas pajamas pagal fakt\u0105. Naujoji sistema yra sukurta smulkiesiems verslininkams, nes ji leid\u017eia skai\u010diuoti faktines pajamas ir i\u0161laidas, tod\u0117l&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4757,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-straipsniai"],"acf":[],"_links":{"self":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts\/381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/comments?post=381"}],"version-history":[{"count":3,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts\/381\/revisions"}],"predecessor-version":[{"id":4832,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/posts\/381\/revisions\/4832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/media\/4757"}],"wp:attachment":[{"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/media?parent=381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/categories?post=381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ibservice.co.uk\/lt\/wp-json\/wp\/v2\/tags?post=381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}