{"id":49343,"date":"2016-09-19T15:10:39","date_gmt":"2016-09-19T13:10:39","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=1978"},"modified":"2016-09-19T15:10:39","modified_gmt":"2016-09-19T13:10:39","slug":"prawa-autorskie-z-50-proc-kosztami-bez-limitu","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/prawa-autorskie-z-50-proc-kosztami-bez-limitu\/","title":{"rendered":"Prawa autorskie z 50% kosztami bez limitu"},"content":{"rendered":"Osoby zarabiaj\u0105ce na prawach autorskich b\u0119d\u0105 mog\u0142y korzysta\u0107 bez ogranicze\u0144 z 50% koszt\u00f3w uzyskania przychod\u00f3w. Taki projekt zmian zaproponowa\u0142o Ministerstwo Kultury i Dziedzictwa Narodowego, kt\u00f3rego celem jest przywr\u00f3cenie preferencji fiskalnych tw\u00f3rcom oraz artystom.\n<!--more-->\nZgodnie z projektem zmiany ustawy o podatku dochodowym od os\u00f3b fizycznych zniesiony limit koszt\u00f3w uzyskania przychod\u00f3w mia\u0142yby odnosi\u0107 si\u0119 do dochod\u00f3w uzyskiwanych:\n<ul>\n\t<li>\n<p align=\"JUSTIFY\">z tytu\u0142u prowadzonej dzia\u0142alno\u015bci tw\u00f3rczej w zakresie architektury, architektury wn\u0119trz, architektury krajobrazu, urbanistyki, literatury pi\u0119knej, sztuk plastycznych, muzyki, fotografiki, tw\u00f3rczo\u015bci audiowizualnej, choreografii i lutnictwa artystycznego oraz sztuki ludowej oraz dziennikarstwa,<\/p>\n<\/li>\n\t<li>\n<p align=\"JUSTIFY\">z tytu\u0142u dzia\u0142alno\u015bci artystycznej w dziedzinie sztuki aktorskiej i estradowej, re\u017cyserii teatralnej i estradowej, sztuki tanecznej i cyrkowej oraz w dziedzinie dyrygentury, wokalistyki, instrumentalistyki, kostiumografii, scenografii,<\/p>\n<\/li>\n\t<li>\n<p align=\"JUSTIFY\">w dziedzinie produkcji audiowizualnej re\u017cyser\u00f3w, scenarzyst\u00f3w, operator\u00f3w obrazu i d\u017awi\u0119ku, monta\u017cyst\u00f3w i kaskader\u00f3w oraz dzia\u0142alno\u015bci publicystycznej,<\/p>\n<\/li>\n\t<li>\n<p align=\"JUSTIFY\">z tytu\u0142y udzia\u0142u w konkursach z dziedziny kultury i sztuki.<\/p>\n<\/li>\n<\/ul>\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/09\/50-procent_02.jpg\" rel=\"attachment wp-att-8869\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-8869\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/09\/50-procent_02.jpg\" alt=\"Prawa autorskie z 50% kosztami bez limitu\" width=\"1280\" height=\"720\" \/><\/a>\nZe zniesienia limitu skorzystaj\u0105 arty\u015bci i tw\u00f3rcy, kt\u00f3rych przychody przekraczaj\u0105 rocznie wysoko\u015b\u0107 85 528 z\u0142otych. Zap\u0142ac\u0105 oni mniejsze podatki o po\u0142ow\u0119 od przychod\u00f3w uzyskanych powy\u017cej kwoty 85 528 z\u0142otych. Spowoduje to\u00a0bardzo wymierny zysk podatkowy. Sytuacja pozosta\u0142ych, kt\u00f3rych roczne przychody nie si\u0119gaj\u0105 kwoty 85 528 z\u0142otych nie ulegnie zmianie.\nPrzypomnijmy, \u017ce tw\u00f3rcy ju\u017c dzi\u015b mog\u0105 pomniejszy\u0107 swoje przychody z tytu\u0142u praw autorskich o 50% koszty podatkowe, jednak roczny limit odliczenia nie mo\u017ce przekroczy\u0107 kwoty 42 764 z\u0142otych. Je\u017celi \u0142\u0105czne koszty podatkowe tw\u00f3rcy s\u0105 wy\u017csze, to od nadwy\u017cki traci on niestety prawo do tej preferencji, chyba \u017ce udowodni\u0142by, \u017ce faktycznie poniesione koszty by\u0142y wy\u017csze ni\u017c ustawowy limit.\nZapowiadana zmiana\u00a0mia\u0142aby wej\u015b\u0107 w \u017cycie ju\u017c od 1 stycznia 2017 r.","protected":false},"excerpt":{"rendered":"<p>Osob<\/p>\n","protected":false},"author":110,"featured_media":8869,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prawa autorskie z 50% kosztami bez limitu - blog inFakt<\/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:\/\/www.infakt.pl\/blog\/prawa-autorskie-z-50-proc-kosztami-bez-limitu\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prawa autorskie z 50% kosztami bez limitu - 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