Umowy o dzieło przestaną się opłacać

Rząd chce ograniczyć prawo do odliczania 50-procentowych kosztów przy umowach o dzieło. Nie skorzystają z nich najbogatsi.
Więcej oddadzą fiskusowi twórcy, opierający się na własnych pomysłach.
Więcej oddadzą fiskusowi twórcy, opierający się na własnych pomysłach.

fot. Jacek Świerczyński

To w praktyce podwyżka podatku od umów o dzieło. W tej chwili podatek płaci się tylko od połowy przychodu - w praktyce jest on więc znacznie niższy, niż w umowach zlecenia, gdzie koszty wynoszą 20 procent.

Przykładowo, przy umowie o dzieło, której dotyczą prawa autorskie (stworzenie projektu, napisanie artykułu, namalowanie obrazu, napisanie programu) płacimy PIT tylko od 50 procent kwoty, którą dostaliśmy. Czyli: dostajemy 1.000 zł, płacimy podatek 18 procent od 500 zł - czyli 90 zł. Na rękę zostaje nam więc: 1000-90=920 zł.

Przy kosztach uzyskania przychodu 20 procent (np. umowa zlecenia) płacimy: (1000 - 200) * 18 proc. = 144 zł. Zostaje nam więc 856 zł.

Z możliwości odliczenia 50-proc. kosztów uzyskania przychodów najczęściej korzystają artyści, twórcy czy dziennikarze. Zgodnie z propozycjami MF koszty te nie będą mogły przekroczyć połowy wysokości kwoty z pierwszego przedziału skali podatkowej (85 tys. 528 zł), czyli 42 tys. 764 zł.

Oznacza to, że z pełnego odliczenia 50-proc. kosztów skorzysta osoba, której dochody nie przekraczają w roku 85 tys. 528 zł. Jeżeli dochód będzie wyższy od tej kwoty, podatnik będzie mógł odliczyć udokumentowane koszty.

Nowelizacja miałaby wejść w życie 1 stycznia 2013 r. 


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czyli do tej pory pudelkowi "artysci" mieli 9% podatek, a przy wyższym poziomie 16% zamiast, 32%? zaje....ście. wprowadzać ustawe.
janusz, 03.07.2012, 19:52
1000-90= 910 zł !!! co za orzeł to pisał
bolek, 03.07.2012, 21:57
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