| Abstract | Tema ovog rada su porezi, s posebnim osvrtom na porez na dobit. Porezi su najvažniji i
najizdašniji prihodi države. Oni su jedan oblik prisilnog davanja koji nameće država, koji nije
namjenski usmjeren i nema izravnu protučinidbu. Postoji više vrsta poreza, a najčešće se
dijele na izravne i neizravne. Važećim poreznim sustavom utvrđeni su sljedeći oblici poreza:
porez na dobit, porez na dohodak, porez na dodanu vrijednost i ostali neizravni porezi.
Najznačajniji porezni oblik za punjenje proračuna Republike Hrvatske je porez na dodanu
vrijednost i trošarine, zatim slijedi porez na dohodak, dok porez na dobit nema tako veliki
utjecaj. Porez na dobit uveden je u prvoj fazi porezne reforme početkom 1994. godine,
njegovu primjenu prate česte zakonodavne promjene. Porez na dobit je porez što ga trgovačka
društva plaćaju na ostvarenu dobit tj. na razliku prihoda i rashoda, uvećan i umanjen prema
odredbama važećeg zakona. Novim Zakonom o porezu na dobit uvedena je stopa poreza od
20%, veći broj olakšica, oslobođenja i poticaja kojima je trebalo utjecati na odluke
potencijalnih ulagača da investiraju u naše gospodarstvo. Dakle, četiri elementa ukazuju na
karakter poreza: porezna osnovica, porezni obveznik, porezna stopa i porezne olakšice. Na
konkretnim podacima Hrvatskih šuma d.o.o. za 2012. i 2013. godinu prikazano je
obračunavanje i plaćanje poreza na dobit, kao i dokumentacija koja se predaje Poreznoj
upravi. Za obadvije godine iskazana je dobit i obračunata je porezna osnovica koja je veća u
odnosu na dobit prije oporezivanja. |
| Abstract (english) | This paper outlines taxes, with special reference to income tax. Taxes are the most important
and most abundant type of government revenues. They are a form of forced administration
payments imposed by the state, which are not specifficaly focused and have no direct
counteraction. There are several types of taxes, and are usually divided into direct and
indirect. The current tax system determines the following forms of taxation: income tax, wage
tax, value added tax and other indirect taxes. The most significant tax form filling Croatian
government budget is a value-added tax and various excises, followed by income tax, while
income tax has no large impact. Income tax was introduced in the first stage of the tax reform
at the beginning of 1994, its implementation is followed by frequent legislative changes.
Income tax is the tax that companies pay on the profit ie. the difference between revenues and
expenditures, increased and decreased according to the regulations from applicable law. The
new Law on income tax introduced a tax rate of 20%, a number of reliefs, exemptions and
incentives, aimed at influencing potential investors into investing in our economy. Elements
indicating the character of the tax are: tax base, taxpayer, tax rates and tax reliefs.
The calculation and payment of corporate income tax, as well as the appropriate
documentation that is submitted to the tax administration is shown on the concrete data of the
Croatian Forests Ltd. (Hrvatske šume d.o.o., Zagreb) for the financial years of 2012 and 2013.
For aforementioned fiscal years, profit is presented, also tax base has been calculated that is
higher than the pre-tax profit. |
