{"id":2333,"date":"2012-04-03T10:25:19","date_gmt":"2012-04-03T09:25:19","guid":{"rendered":"http:\/\/fjala.shkoder.net\/?p=2333"},"modified":"2012-04-03T10:25:19","modified_gmt":"2012-04-03T09:25:19","slug":"cefekt-ka-patur-taksa-e-sheshte-tek-punesimi-dhe-bizneset","status":"publish","type":"post","link":"https:\/\/fjala.info\/2009-2015\/cefekt-ka-patur-taksa-e-sheshte-tek-punesimi-dhe-bizneset\/","title":{"rendered":"\u00c7\u2019efekt ka patur taksa e shesht\u00eb tek pun\u00ebsimi dhe bizneset?"},"content":{"rendered":"<p><img decoding=\"async\" class=\"alignright size-thumbnail wp-image-7236\" title=\"Flat Tax\" src=\"http:\/\/www.shkoder.net\/2012\/flat_tax.jpg\" alt=\"\" width=\"300\" \/> Nga <strong>Eduard Zaloshnja<\/strong>, <em>3 prill 2012<\/em><\/p>\n<p>Berisha ka vite q\u00eb mburret se taksa e shesht\u00eb 10% i ka ndihmuar bizneset t\u00eb akumulojn\u00eb m\u00eb shum\u00eb fitime dhe t\u2019i riinvestojn\u00eb ato, p\u00ebr t\u00eb hapur k\u00ebshtu m\u00eb shum\u00eb vende pune. N\u00eb pamje t\u00eb par\u00eb, kjo mburrje e Berish\u00ebs e ka nj\u00eb baz\u00eb logjike. N\u00eb qoft\u00eb se shteti u merr bizneseve m\u00eb pak para n\u00eb form\u00ebn e taksave, atyre u mbeten m\u00eb shum\u00eb para p\u00ebr t\u00eb investuar \u2013 pra, p\u00ebr t\u00eb hapur vende t\u00eb reja pune. Por n\u00eb realitetin shqiptar shohim nj\u00eb tjet\u00ebr tablo. Sipas statistikave t\u00eb INSTAT-it (<a href=\"http:\/\/www.instat.gov.al\/\">http:\/\/www.instat.gov.al\/<\/a> \u00a0), n\u00eb vitin 2007 (para se t\u00eb zbatohej taksa e shesht\u00eb), kishte 939 mij\u00eb t\u00eb pun\u00ebsuar, nd\u00ebrsa n\u00eb vitin 2010 kishte vet\u00ebm 917 mij\u00eb. Pra, pun\u00ebsimi, n\u00eb vend q\u00eb t\u00eb jet\u00eb shtuar, \u00ebsht\u00eb pak\u00ebsuar me plot 22 mij\u00eb vet\u00eb.<\/p>\n<p>Po pronar\u00ebt e bizneseve a kan\u00eb p\u00ebrfituar nga taksa e shesht\u00eb? P\u00ebrgjigjia e k\u00ebsaj pyetje varet nga lloji i biznesit. Ndryshe \u00ebsht\u00eb prekur nj\u00eb biznes q\u00eb fitimet i nxjerr kryesisht nga puna e punonj\u00ebsve t\u00eb vet dhe ndryshe \u00ebsht\u00eb prekur nj\u00eb biznes q\u00eb fitimet i nxjerr kryesisht nga kapitali q\u00eb ka investuar (makineri, paisje, programe kompjuterike, etj.) Nj\u00eb kompani tipike fasonesh, p\u00ebr shembull, nuk b\u00ebn asnj\u00eb investim kapitalesh \u2013 ajo merr makinerit\u00eb dhe l\u00ebnd\u00ebn e par\u00eb nga porosit\u00ebsi i huaj dhe vet\u00ebm p\u00ebrdor pun\u00ebn e punonj\u00ebsve t\u00eb vet p\u00ebr t\u00eb realizuar fitime. Nd\u00ebrsa nj\u00eb kompani celulare, p\u00ebr shembull, investon shuma t\u00eb konsiderueshme n\u00eb apartura, antena, programe kompjuterike, etj., dhe i v\u00eb n\u00eb p\u00ebrdorim ato me nj\u00eb num\u00ebr relativisht t\u00eb vog\u00ebl punonj\u00ebsish.<\/p>\n<p>Le t\u00eb analizojm\u00eb nj\u00eb skenar hipotetik t\u00eb nj\u00eb kompanie fasonesh. Para se t\u00eb vendosej taksa e shesht\u00eb, le t\u00eb supozojm\u00eb se ajo paguante mesatarisht 6% taks\u00eb mbi pagat e punonj\u00ebsve dhe 20% taks\u00eb mbi fitimin. Me sheshimin e taks\u00ebs, ajo pagon 10% taks\u00eb mbi pagat dhe po 10% taks\u00eb mbi fitimin (po l\u00ebm\u00eb m\u00ebnjan\u00eb p\u00ebr momentin taks\u00ebn e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore). Meq\u00ebn\u00ebse punonj\u00ebsit e kompanis\u00eb e b\u00ebjn\u00eb llogarin\u00eb individuale me pag\u00ebn neto q\u00eb fusin n\u00eb xhep (jo me pag\u00ebn bruto), asaj i \u00ebsht\u00eb dashur q\u00eb, pavar\u00ebsisht ndryshimit t\u00eb sistemit t\u00eb taksave, t\u00eb mos e ul\u00eb pag\u00ebn neto. P\u00ebrndryshe, punonj\u00ebsit e saj do t\u00eb revoltoheshin.<\/p>\n<p>Le t\u00eb supozojm\u00eb tani se nj\u00eb kompani e till\u00eb kishte 1 milion dollar\u00eb xhiro n\u00eb vit dhe, para se t\u00eb ndryshohej taksimi, paguante 800 mij\u00eb dollar\u00eb paga neto. Asaj i duhej t\u2019i paguante shtetit 50 mij\u00eb dollar\u00eb taks\u00eb mbi pagat bruto t\u00eb punonj\u00ebsve dhe 30 mij\u00eb dollar\u00eb taks\u00eb mbi fitimin e saj. Pra, nga t\u00eb ardhurat totale prej 1 milion dollar\u00eb, asaj i mbeteshin 120 mij\u00eb dollar\u00eb fitim neto (pas pagimit t\u00eb pun\u00ebtor\u00ebve dhe t\u00eb taksave). Me taksimin e shesht\u00eb, tani asaj i duhet t\u2019i paguaj\u00eb shtetit 90 mij\u00eb dollar\u00eb taks\u00eb mbi pagat bruto t\u00eb punonj\u00ebsve dhe 11 mij\u00eb dollar\u00eb mbi fitimin. Pra, i \u00ebsht\u00eb ulur taksa mbi fitimin, por i \u00ebsht\u00eb shtuar ndjesh\u00ebm taksa mbi pagat dhe, si p\u00ebrfundim, i \u00ebsht\u00eb ulur fitimi neto nga 120 mij\u00eb dollar\u00eb n\u00eb 99 mij\u00eb dollar\u00eb. Si rrjedhoj\u00eb, nj\u00eb kompani e till\u00eb nuk \u00ebsht\u00eb e interesuar t\u00eb shtoj\u00eb punonj\u00ebsit, sepse taksa mbi pagat ka pesh\u00eb m\u00eb t\u00eb madhe se sa taksa mbi fitimin.<\/p>\n<p>Tani le t\u00eb kthehemi te rasti hipotetik i nj\u00eb kompanie celular\u00ebsh. Le t\u00eb supozojm\u00eb se ajo, para se t\u00eb ndryshohej taksimi, kishte 1 milion dollar\u00eb xhiro n\u00eb vit, paguante 200 mij\u00eb dollar\u00eb paga neto, dhe kishte nj\u00eb kosto vjetore 600 mij\u00eb dollar\u00eb p\u00ebr aparturat, antenat, programet kompjuterike, etj. Asaj i duhej t\u2019i paguante shtetit rreth 13 mij\u00eb dollar\u00eb taksa mbi pagat bruto t\u00eb punonj\u00ebsve dhe rreth 37 mij\u00eb dollar\u00eb taks\u00eb mbi fitimin. Pra, nga t\u00eb ardhurat totale prej 1 milion dollar\u00eb, asaj i mbeteshin 150 mij\u00eb dollar\u00eb fitim neto (pas pagimit t\u00eb pun\u00ebtor\u00ebve e t\u00eb taksave, dhe mbulimit t\u00eb kostove materiale). Me taksimin e shesht\u00eb asaj i duhet t\u2019i paguaj\u00eb shtetit rreth 23 mij\u00eb dollar\u00eb taksa mbi pagat bruto t\u00eb punonj\u00ebsve dhe rreth 18 mij\u00eb dollar\u00eb taks\u00eb mbi fitimin. Pra, ulja e taks\u00ebs mbi fitimin ka qen\u00eb m\u00eb e madhe se sa rritja e taks\u00ebs mbi pagat dhe, si p\u00ebrfundim, fitimi neto i \u00ebsht\u00eb rritur me rreth 9 mij\u00eb dollar\u00eb. Si rrjedhoj\u00eb, ndryshimi i taksimit nuk e ka stimuluar nj\u00eb kompani t\u00eb till\u00eb q\u00eb t\u00eb shtoj\u00eb punonj\u00ebsit, sepse shtimi i kapitalit fizik \u00ebsht\u00eb m\u00eb i leverdissh\u00ebm p\u00ebr t\u00eb.<\/p>\n<p>Ndryshe qendron puna me taks\u00ebn e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore. Ulja e saj totale nga 41.9% n\u00eb 27.9%, p\u00ebrb\u00ebn nj\u00eb ulje reale t\u00eb kostos s\u00eb pun\u00ebs, e cila, p\u00ebr rrjedhoj\u00eb, mund t\u00eb ndikoj\u00eb pozitivisht te kompanit\u00eb q\u00eb e bazojn\u00eb fitimin e tyre kryesisht n\u00eb p\u00ebrdorimin e pun\u00ebs. Sidoqoft\u00eb, t\u00eb dh\u00ebnat zyrtare tregojn\u00eb se kjo ulje e ndjeshme taks\u00ebs s\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore ka ndikuar kryesisht n\u00eb thellimin e deficitit t\u00eb fondit shtet\u00ebror t\u00eb pensioneve (Banka Bot\u00ebrore ka ngritur alarmin p\u00ebr k\u00ebt\u00eb gj\u00eb), nd\u00ebrkoh\u00eb q\u00eb ka ndihmuar fare pak n\u00eb rritjen e numrit t\u00eb t\u00eb pun\u00ebsuarve n\u00eb sektorin privat jo-bujq\u00ebsor. Sipas INSTAT-it, nga viti 2007 n\u00eb 2010, rritja e t\u00eb pun\u00ebsuarve n\u00eb k\u00ebt\u00eb sektor ka qen\u00eb vet\u00ebm 14 mij\u00eb vet\u00eb, nd\u00ebrkoh\u00eb q\u00eb numri i t\u00eb pun\u00ebsuarve n\u00eb sektor\u00ebt e tjer\u00eb \u00ebsht\u00eb ulur me plot 36 mij\u00eb vet\u00eb\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nga Eduard Zaloshnja, 3 prill 2012 Berisha ka vite q\u00eb mburret se taksa e shesht\u00eb 10% i ka ndihmuar bizneset t\u00eb akumulojn\u00eb m\u00eb shum\u00eb fitime dhe t\u2019i riinvestojn\u00eb ato, p\u00ebr t\u00eb hapur k\u00ebshtu m\u00eb shum\u00eb vende pune. N\u00eb pamje t\u00eb par\u00eb, kjo mburrje e Berish\u00ebs e ka nj\u00eb baz\u00eb logjike. N\u00eb qoft\u00eb se shteti u [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-2333","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-artikuj"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c7\u2019efekt ka patur taksa e shesht\u00eb tek pun\u00ebsimi dhe bizneset? - FjALA e LIR\u00cb - Arkivi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fjala.info\/2009-2015\/cefekt-ka-patur-taksa-e-sheshte-tek-punesimi-dhe-bizneset\/\" \/>\n<meta property=\"og:locale\" content=\"sq_AL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c7\u2019efekt ka patur taksa e shesht\u00eb tek pun\u00ebsimi dhe bizneset? - FjALA e LIR\u00cb - Arkivi\" \/>\n<meta property=\"og:description\" content=\"Nga Eduard Zaloshnja, 3 prill 2012 Berisha ka vite q\u00eb mburret se taksa e shesht\u00eb 10% i ka ndihmuar bizneset t\u00eb akumulojn\u00eb m\u00eb shum\u00eb fitime dhe t\u2019i riinvestojn\u00eb ato, p\u00ebr t\u00eb hapur k\u00ebshtu m\u00eb shum\u00eb vende pune. 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N\u00eb pamje t\u00eb par\u00eb, kjo mburrje e Berish\u00ebs e ka nj\u00eb baz\u00eb logjike. 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