Paušalno oporezivanje obrtnika

undergraduate thesis

• Title (english): Flat rate taxation of craftsmen
• Author: Marta Grabić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-06-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet završnog rada odnosi se na paušalno oporezivanje obrtnika. Danas paušalni obrt predstavlja jedan od najčešćih načina prilikom realiziranja poslovne ideje te poduzimanja poslovnog pothvata. Postoje paušalni obrt i obrt, razlika se očituje u tome što paušalni obrt nije u sustavu poreza na dodanu vrijednost, odnosno godišnji dohodak ne prelazi 40 tisuća eura. Utvrđivanje i plaćanje paušalnog poreza se provodi na samom početku rada obrta, kada obrtnik mora samostalno procijeniti iznos primitaka za tekuću godinu na temelju procjene. Godišnji paušalni dohodak i poreznu obvezu za obrt utvrđuje Porezna uprava kroz rješenje. Prema izračunatom paušalnom dohotku se provjerava u koji dohodovni razred obrt spada, te se prema tome izračunava godišnji paušalni porez na dohodak. Mjesečni paušalni porez na dohodak izračunava se tako što se ukupna obveza paušalnog poreza na dohodak, nakon smanjenja, dijeli s brojem mjeseci prilikom kojih se obavljala djelatnost obrta. Pored poreza na dohodak, obrtnik također svaki mjesec mora plaćati doprinose. Doprinosi koje obrtnik mora plaćati jesu doprinosi za mirovinsko osiguranje I. stup, doprinosi za mirovinsko osiguranje II. stup i doprinosi za zdravstveno osiguranje. Obvezne doprinose je potrebno platiti svaki mjesec, najkasnije do 15. dana u mjesecu za mjesec koji je prošao, nakon čega se počinju obračunavati kamate.

Abstract (english)

The subject of the final paper refers to the lump-sum taxation of craftsmen. Today, a lump-sum craft is one of the most common ways when realizing a business idea and undertaking a business venture. There are lump-sum trades and crafts, the difference is that the flat-rate crafts are not in the value added tax system, i.e. the annual income does not exceed 40 thousand euros. The determination and payment of the lump sum tax is carried out at the very beginning of the operation of the craft, when the craftsman must independently estimate the amount receipts for the current year on the basis of an estimate. The annual lump-sum income and tax liability for crafts is determined by the Tax Administration through a decision. According to the calculated lump sum income, it is checked to which income class the craft belongs, and the annual income is calculated accordingly. flat-rate income tax. The monthly lump-sum income tax is calculated by dividing the total lump-sum income tax liability, after the reduction, by the number of months during which the activity of the craft was performed. In addition to income tax, the craftsman also has to pay contributions every month. The contributions that the craftsman must pay are contributions for pension insurance I pillar, contributions for pension insurance II pillar and contributions for health insurance. Mandatory contributions must be paid every month, no later than the 15th day of the month for the month that has passed, after which interest begins to be calculated.

• Keywords: paušalno oporezivanje obrtnika; porez; proces otvaranja; fiskalizacija; doprinos
• Keywords (english): flat rate taxation of craftsmen; tax; opening process; fiscalization; contribution
• Language: croatian
• URN:NBN: urn:nbn:hr:148:375339
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-06-25 10:29:58