{"id":35360,"date":"2025-10-30T14:04:12","date_gmt":"2025-10-30T14:04:12","guid":{"rendered":"https:\/\/www.europesays.com\/lv\/35360\/"},"modified":"2025-10-30T14:04:12","modified_gmt":"2025-10-30T14:04:12","slug":"atbalsta-jaunu-ienakuma-nodokla-piemerosanas-modeli-dividendem-dienas-bizness-2","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/lv\/35360\/","title":{"rendered":"Atbalsta jaunu ien\u0101kuma nodok\u013ca piem\u0113ro\u0161anas modeli dividend\u0113m :: Dienas Bizness"},"content":{"rendered":"<p class=\"text-font font-size--text-xlarge margin-3--bottom font-weight--bold padding-1--top\">Saeimas Bud\u017eeta un finan\u0161u (nodok\u013cu) komisija \u0161odien konceptu\u0101li atbalst\u012bja Ministru kabineta iesniegtos groz\u012bjumus Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likum\u0101 un Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca likum\u0101, kas paredz ieviest jaunu ien\u0101kuma nodok\u013ca piem\u0113ro\u0161anas modeli dividend\u0113m.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Izmai\u0146u autori l\u0113\u0161, ka t\u0101s uzlabo\u0161ot uz\u0146\u0113mumu piek\u013cuvi finan\u0161u resursiem, samazin\u0101\u0161ot finans\u0113juma izmaksas un l\u012bdzsvaro\u0161ot nodok\u013cu slogu starp viet\u0113jiem un \u0101rvalstu investoriem &#8211; fizisk\u0101m person\u0101m, vienlaikus veicinot pa\u0161vald\u012bbu interesi invest\u012bciju piesaist\u0113.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Ar likumu groz\u012bjumiem no n\u0101kam\u0101 gada pl\u0101nots ieviest alternat\u012bvu ien\u0101kuma nodok\u013cu sist\u0113mu investoru atbalstam un pa\u0161vald\u012bbu ie\u0146\u0113mumu atbalstam &#8211; jaunu ien\u0101kuma nodok\u013ca piem\u0113ro\u0161anas modeli dividend\u0113m.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Paredz\u0113ts, ka uz\u0146\u0113mumi, kuru dal\u012bbnieki ir tikai fiziskas personas, var\u0113s izv\u0113l\u0113ties: dividen\u017eu sadales br\u012bd\u012b piem\u0113rot samazin\u0101tu uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likmi 15% apm\u0113r\u0101 vai ar\u012b \u0161o dividen\u017eu sa\u0146\u0113m\u0113jiem vienlaikus piem\u0113rot iedz\u012bvot\u0101ju ien\u0101kuma nodokli 6% apm\u0113r\u0101.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">\u0160\u0101d\u0101 risin\u0101jum\u0101 kop\u0113jais nodok\u013cu slogs saglab\u0101sies l\u012bdzv\u0113rt\u012bgs pa\u0161reiz\u0113jam (ap 20%), ta\u010du tas dos iesp\u0113ju da\u013cu iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca novirz\u012bt pa\u0161vald\u012bbu bud\u017eetos p\u0113c investoru deklar\u0113t\u0101s dz\u012bvesvietas vai uz\u0146\u0113muma re\u0123istr\u0101cijas vietas.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Patlaban uz\u0146\u0113mumi Latvij\u0101 maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodokli 20% apm\u0113r\u0101 tikai pe\u013c\u0146as sadales br\u012bd\u012b, savuk\u0101rt fizisk\u0101s personas &#8211; gan rezidenti, gan nerezidenti &#8211; no sa\u0146emtaj\u0101m dividend\u0113m nemaks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodokli. Tas noz\u012bm\u0113, ka kop\u0113jais ien\u0101kuma nodoklis \u0161obr\u012bd ir 20% neatkar\u012bgi no investora rezidences vai juridisk\u0101s formas un tas rada nevienl\u012bdz\u012bbu starp viet\u0113jiem un \u0101rvalstu investoriem, k\u0101 ar\u012b neveicina pa\u0161vald\u012bbu bud\u017eetu papildin\u0101\u0161anu, jo iedz\u012bvot\u0101ju ien\u0101kuma nodoklis no dividend\u0113m netiek sadal\u012bts attiec\u012bgo pa\u0161vald\u012bbu l\u012bmen\u012b.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Jau v\u0113st\u012bts, ka pirms n\u0101kam\u0101 gada bud\u017eeta un to pavado\u0161o likumprojektu skat\u012b\u0161anas Saeimas Bud\u017eeta un finan\u0161u (nodok\u013cu) komisija uzklaus\u012bja ministriju p\u0101rst\u0101vjus par n\u0101kam\u0101 gada t\u0113ri\u0146iem ar m\u0113r\u0137i rast k\u0101dus ietaup\u012bjumus.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Parlament\u0101rie\u0161i 16. oktobr\u012b skat\u012b\u0161anai Saeimas komisij\u0101s nodeva n\u0101kam\u0101 gada valsts bud\u017eeta projektu un to pavado\u0161o likumprojektu paketi.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">2026. gada valsts bud\u017eeta pavado\u0161o likumprojektu paket\u0113 iek\u013cauti teju 50 likumprojekti, tostarp izmai\u0146as atsevi\u0161\u0137os nodok\u013cos un izdienas pensiju sist\u0113mas reformas.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Vald\u012bba 14. oktobr\u012b atbalst\u012bja 2026. gada valsts bud\u017eetu, kur\u0101 valsts konsolid\u0113t\u0101 kopbud\u017eeta ie\u0146\u0113mumi pl\u0101noti 16,064 miljardu eiro apm\u0113r\u0101, bet izdevumi &#8211; 17,945 miljardi eiro.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Sal\u012bdzinot ar 2025. gada bud\u017eetu, 2026. gad\u0101 valsts bud\u017eeta ie\u0146\u0113mumu pieaugums p\u0101rsniedz izdevumu pieaugumu. Valsts bud\u017eeta ie\u0146\u0113mumiem pl\u0101nots pieaugums par 944,6 miljoniem eiro, savuk\u0101rt izdevumiem &#8211; par 804,3 miljoniem eiro.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Pamatbud\u017eet\u0101 pl\u0101notie ie\u0146\u0113mumi veido 10,9 miljardus, bet izdevumi &#8211; 13,2 miljardus eiro. Savuk\u0101rt speci\u0101laj\u0101 bud\u017eet\u0101 ie\u0146\u0113mumi pl\u0101noti 5,5 miljardu eiro apm\u0113r\u0101, bet izdevumi &#8211; 5,1 miljarda eiro apm\u0113r\u0101.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Latvijas iek\u0161zemes kopprodukts (IKP) n\u0101kamgad faktiskaj\u0101s cen\u0101s paredz\u0113ts 43,953 miljardu eiro apm\u0113r\u0101, l\u012bdz ar to bud\u017eeta defic\u012bts b\u016bs 3,3% no IKP, bet valsts par\u0101ds nep\u0101rsniegs 55% no IKP.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Visp\u0101r\u0113j\u0101s vald\u012bbas izdevumi n\u0101kamgad samazin\u0101sies l\u012bdz 47% no IKP sal\u012bdzin\u0101jum\u0101 ar 47,5% \u0161ogad. Vienlaikus, samazinoties kop\u0113jiem izdevumiem, pieaugs izdevumi aizsardz\u012bbai.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Kopum\u0101 izdevumi n\u0101kamgad samazin\u0101ti par 171 miljonu eiro. Priorit\u0101rajiem pas\u0101kumiem atv\u0113l\u0113ti 693,5 miljoni eiro, tostarp aizsardz\u012bbai un dro\u0161\u012bbai paredz\u0113ti 448,3 miljoni eiro.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">Finan\u0161u ministrij\u0101 nor\u0101da, ka 2026. gada valsts bud\u017eets un vid\u0113ja termi\u0146a bud\u017eeta ietvars 2026.-2028. gadam sagatavots atbilsto\u0161i Eiropas Savien\u012bbas (ES) un nacion\u0101lajiem fisk\u0101l\u0101s discipl\u012bnas noteikumiem.<\/p>\n<p class=\"text-font font-size--text-xlarge margin-3--bottom\">N\u0101kam\u0101 gada bud\u017eet\u0101 paredz\u0113ti gan papildu ieguld\u012bjumi valsts dro\u0161\u012bb\u0101, gan atbalst\u0101 \u0123imen\u0113m ar b\u0113rniem un kvalitat\u012bv\u0101 izgl\u012bt\u012bb\u0101. T\u0101pat FM nor\u0101da, ka bud\u017eet\u0101 paredz\u0113tas vair\u0101k nek\u0101 viena miljarda eiro ES fondu invest\u012bcijas, k\u0101 ar\u012b pa\u0161vald\u012bbu ie\u0146\u0113mumu pieaugums par 151,4 miljoniem eiro.<\/p>\n","protected":false},"excerpt":{"rendered":"Saeimas Bud\u017eeta un finan\u0161u (nodok\u013cu) komisija \u0161odien konceptu\u0101li atbalst\u012bja Ministru kabineta iesniegtos groz\u012bjumus Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likum\u0101 un&hellip;\n","protected":false},"author":2,"featured_media":34654,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[23,869,77,870,28,29,867,32,33,22,30,31,35,39,38,36,37,34,871,868,40,20,26,27,24,25,21],"class_list":{"0":"post-35360","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-latvija","8":"tag-aktualitates","9":"tag-biznesa-zinas","10":"tag-bizness","11":"tag-bizness-latvija","12":"tag-breaking-news","13":"tag-breakingnews","14":"tag-dienas-zinas","15":"tag-featured-news","16":"tag-featurednews","17":"tag-headlines","18":"tag-latest-news","19":"tag-latestnews","20":"tag-latvia","21":"tag-latvian","22":"tag-latviesu","23":"tag-latviesu-valoda","24":"tag-latviesuvaloda","25":"tag-latvija","26":"tag-latvijas-biznesa-zinas","27":"tag-latvijas-zinas","28":"tag-lv","29":"tag-news","30":"tag-popularakas-zinas","31":"tag-popularakaszinas","32":"tag-top-stories","33":"tag-topstories","34":"tag-zinas"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@lv\/115463498148396188","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/35360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/comments?post=35360"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/35360\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media\/34654"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media?parent=35360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/categories?post=35360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/tags?post=35360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}