Science 7 - LAND and SEA BREEZE and its Characteristics
Eco cards1
1. ECO CARDS
PRESENTATION OF LITHUANIA TEAM
2012 02 27-03 02,
Kalajoki
2. TYPE OF FIRM
Limited Stock Company .
Company which have legal rights of the individual. It
owners are stockholders.
Types:
Limited Stock Company – less than 250 stockholders,
authorized capital more than 2800 €;
Stock Company - number of stockholders not
limited, authorized capital more than 43000 €;
3. TAXES
1. Profit tax- general-15%. If there are less than 10
workers and income is less than 500 000 Lt (140
000 €), than tax is 5% .
2. Social security tax- consists of emploeyr and
employee payments. Employer must pay 30,98%, and
employee 9%. Total- 39,98%.
3. Health security tax- consists of emploeyr and
employee payments. Employer payment goes to social
security payment, so pay separately don‘t need, but
from employees salary is deducted 6%.
4.Income tax- 15%. Paid from charged salary.