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undergraduate thesis
PRETPOREZ U GRAĐEVINARSTVU
Završni rad
Split: University of Split, Faculty of economics Split, 2018. urn:nbn:hr:124:805366
Vuco, Katarina
University of Split
Faculty of economics Split

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Vuco, K. (2018). PRETPOREZ U GRAĐEVINARSTVU : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:805366

Vuco, Katarina. "PRETPOREZ U GRAĐEVINARSTVU : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:805366

Vuco, Katarina. "PRETPOREZ U GRAĐEVINARSTVU : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:805366

Vuco, K. (2018). 'PRETPOREZ U GRAĐEVINARSTVU : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 17 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:805366

Vuco K. PRETPOREZ U GRAĐEVINARSTVU : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 April 17] Available at: https://urn.nsk.hr/urn:nbn:hr:124:805366

K. Vuco, "PRETPOREZ U GRAĐEVINARSTVU : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:805366

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Metadata
TitlePRETPOREZ U GRAĐEVINARSTVU : Završni rad
AuthorKatarina Vuco
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Građevina je građenjem nastao i s tlom povezan sklop, izveden od svrhovito povezanih građevnih proizvoda sa ili bez instalacija, sklop s ugrađenim postrojenjem, samostalno postrojenje povezano s tlom ili sklop nastao građenjem. Stopa oporezivanja građevina i građevinskih usluga je 25%. Poreznom obvezniku - primatelju građevinske usluge nastaje obveza obračuna PDV-a za primljenu uslugu u obračunskom razdoblju u kojem je usluga obavljena i u istom razdoblju nastaje mu pravo na odbitak pretporeza. Kod prometa novih ili rekonstruiranih građevinama, stopa oporezivanja je 25% u prve dvije godine od nastanjenja. Nakon toga dolaze u status oslobođenja, a pravo odabira daljnjeg oporezivanja PDV-om moguće je samo u slučaju kada su i kupac i prodavatelj obveznici PDV-a. U suprotnom, građevina se oporezuje porezom na promet nekretnina po stopi od 4%.
Abstract (english)
Construction is a ground connected frame made by constructing, executed by purposely connected construction materials with or without installations, a frame with a built in plant, a self sufficient plant connected to the ground or a built frame. The taxation rate of construction and construction services is 25%. To the taxpayer – the reciver of a construction service, an obligation is created o calculate VAT for the recieved service in the time frame of it being carried out and is given a right, in the same time frame, to deduct from pretax. In new or reconstructed constructions, the taxation rate is 25% in the first two years od it being inhabited. After that time period, they are released from it, and any further taxation by VAT is possible only if both the buyer and the seller are taxpayers. In contrary, the construction is taxed by the 4% sales tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:805366
Study programmeTitle: Small Enterprise Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryREFST
Created on2019-11-04 09:10:27