| Abstract | Poslovanje obrta uvelike se razlikuje u odnosu na poslovanje poduzeća, a što je moguće predočiti kroz prednosti i nedostatke poslovanja obrta. Prtiom se kao jedna od temeljnih prednosti svakako mogu istaknuti manji izdaci za poreze i doprinose te mogućnost raspolaganja s novčanim sredstvima na računu obrta. S druge strane, kao temeljni nedostatak moguće je istaknuti neograničenu odgovornost obrtnika. Postoji više različitih tipova obrta, a danas se u praksi posebice ističe značaj obrta s paušalnim oporezivanjem kao sve učestalijim modelom obavljanja gospodarske djelatnosti iz razloga što su u ovom slučaju porez na dohodak te doprinosi značajno niži u odnosu na obrt kada je riječ o samostalnom obavljanju djelatnosti.
Računovodstvo obrtnika vrlo je specifično, počevši od načela blagajne koje primitke i izdatke priznaje u trenutku kada je došlo do odljeva priljeva/odljeva novčanih sredstava ili drugih dobara iz obrta. Za razliku od poduzetnika koji su svi obvezni obračunavati i plaćati porez na dobit, u slučaju obrtnika, oporezivanje je značajno kompleksnije iz razloga što postoje obrtnici dohodaši te obrtnici dobitaši. U slučaju obrtnika vrlo bitan izdatak predstavljaju i izdaci za doprinose za obvezna osiguranja, a pritom postoje značajne razlike u obračunu i plaćanju, u ovisnosti o tome je li riječ o obrtu kao samostalnoj djelatnosti ili drugoj djelatnosti, također, potrebno je razlikovati doprinose u slučaju oporezivanja porezom na dohodak, porezom na dobit, kao i paušalno oporezivanje djelatnosti. Na samom kraju rada ističe se komorski doprinos koji su obrtnici obvezni plaćati HOK-u te koji se u javnosti učestalo smatra nepotrebnim nametom. Pritom je moguće istaknuti kako su obrtnici zapravo diskriminirani u odnosu na poduzeća budući da veliki dio pduzeća zadržava članstvo u HGK, ali bez obveze plaćanja članarine HGK. |
| Abstract (english) | The operation of a trade is very different from the operation of a company, which can be illustrated through the advantages and disadvantages of the operation of a trade. As one of the fundamental advantages of Prtia, we can definitely point out lower expenses for taxes and contributions, as well as the possibility of disposing of funds in the trade's account. On the other hand, it is possible to point out the unlimited liability of craftsmen as a fundamental drawback. There are several different types of trades, and today, in practice, the importance of trades with flat taxation is particularly highlighted as an increasingly frequent model of economic activity, for the reason that in this case income tax and contributions are significantly lower compared to trades when it comes to independent performance of activities .
The accounting of craftman is very specific, starting from the principle of the cash register, which recognizes receipts and expenditures at the moment when there is an inflow/outflow of funds or other goods from the trade. Unlike entrepreneurs, who are all obliged to calculate and pay profit tax, in the case of tradesmen, taxation is significantly more complex due to the fact that there are tradesmen with income and tradesmen with profits. In the case of tradesmen, a very important expenditure is also the expenditure for contributions to compulsory insurance, and at the same time there are significant differences in calculation and payment, depending on whether it is a trade as an independent activity or another activity, it is also necessary to distinguish between contributions in the case of taxation income tax, profit tax, as well as flat-rate taxation of activities. At the very end of the paper, the chamber contribution that the craftsmen are obliged to pay to the HOK, which is often considered by the public as an unnecessary levy, is highlighted. At the same time, it is possible to point out that craftsmen are actually discriminated against in relation to companies, since a large part of companies retain membership in the HGK, but without the obligation to pay the HGK membership fee. |
