Računovodstveni i porezni tretman prijevoznih sredstava

master's thesis

• Title (english): ACCOUNTING AND TAX TREATMENT OF MEANS OF TRANSPORT
• Author: Helena Lacković
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dugotrajna materijalna imovina u mnogim poduzećima čini veći udio aktive bilance, a jedna od važnijih stavki dugotrajne materijalne imovine su prijevozna sredstva koja su nužna za obavljanje svih vrsta djelatnosti bilo za prijevoz osoba, putnika illi transport robe te je aktualnost računovodstvenog i poreznog tretmana prijevoznih sredstava neupitna. U radu će se analizirati evidencija osobnih automobila i teretnih vozila u računovodstvenim i poreznim knjigama kroz razdoblja nabave, uporabe i prodaje prijevoznih sredstava. Bit će prikazane razlike u računovodstvenom i poreznom evidentiranju kod nabave novih i rabljenih prijevoznih sredstava u tuzemstvu, iz drugih zemalja članica Europske Unije te iz trećih zemalja koje nisu članice Europske Unije. Također će biti prikazano knjiženje nabave sredstava do i preko 400.000,00 kn nabavne vrijednosti kroz razdoblja od 2018. godine do 2021. godine zbog promjene u poreznim zakonima. Prikazat će se razlike u odbitku pretporeza kod ulaznih računa povezanih s osobnim automobilima koji služe za osobni prijevoz te s osobnim automobilima koji služe za obavljanje djelatnosti. U završnom dijelu rada bit će prikazan postupak amortizacije prijevoznih sredstava te prodaja u tuzemstvu, drugoj zemlji članici Europske unije te u treće zemlje.

Abstract (english)

Long-term tangible assets in many companies make up a larger share of the assets of the balance sheet, and one of the most important items of long-term tangible assets are means of transport that are necessary for the performance of all types of activities, be it for the transport of people, passengers or the transport of goods, and the actuality of the accounting and tax treatment of means of transport is unquestionable. There will be analyzed the records of passenger cars and trucks in the accounting and tax books through the periods of purchase, use and sale of means of transport. The differences in accounting and tax recording when purchasing new and used means of transport domestically, from other European Union member countries and from third countries that are not members of the European Union will be shown. It will also show the posting of the purchase of funds up to and over HRK 400,000.00 in purchase value during the period from 2018 to 2021 due to changes in tax laws. Differences in input tax deduction will be shown for input invoices related to passenger cars used for personal transportation and passenger cars used for the performance of activities. In the final part of the graduation thesis, the procedure of depreciation of means of transport and sales in the country, to another member state of the European Union and to third countries will be presented.

• Keywords: PDV; poseban porez na motorna vozila; nabava prijevoznih sredstava; amortizacija prijevoznih sredstava; leasing; prodaja prijevoznih sredstava
• Keywords (english): VAT; special tax on motor vehicles; purchase of means of transport; depreciation of means of transport; leasing; sale of means of transport
• Language: croatian
• URN:NBN: urn:nbn:hr:148:624356
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2022-09-29 21:08:58