20.500.12556/DKUM-10448 SPECIFIČNOSTI POSLOVNEGA IN DAVČNEGA POROČANJA V JAVNIH ZAVODIH SPECIFICITIS OF BUSINESS AND TAX REPORTING IN PUBLIC INSTITUTIONS 8 POVZETEK/ ABSTRACT Javni zavod sodi med subjekte javnega sektorja in je na podlagi klasifikacije proračunskih uporabnikov uvrščen med posredne proračunske uporabnike. Ustanovljen je za opravljanje javnih služb v dejavnostih vzgoje in izobraževanja, kulture, zdravstva in socialnega varstva, športa, znanosti. Povezan je z državo in njeno dolžnostjo zagotavljati dobrine in storitve v javnem interesu na raznih področjih družbenih dejavnosti. Cilj opravljanja dejavnosti javnega zavoda ni pridobivanje dobička, ampak zadovoljevanje javnih potreb. Poleg opravljanja temeljne dejavnosti pa javni zavodi lahko opravljajo tudi tržno (lastno) dejavnost, čeprav je to v nasprotju z osnovno opredelitvijo zavoda kot nepridobitne organizacije, ki jo morajo v svojih poslovnih knjigah in poročilih izkazovati ločeno od javne službe. Prav zaradi te lastnosti v zavodih obstaja več specifičnosti pri poslovnem in davčnem poročanju. V skladu z določbami davčne zakonodaje so javni zavodi plačila davka od dobička oproščeni, razen za pridobitno dejavnost. S 1.1.2007 je začel veljati nov Zakon o davku od dohodkov pravnih oseb (ZDDPO-2). S tem zakonom se ureja sistem in uvaja obveznost plačevanja davka od dohodkov pravnih oseb. V nalogi smo raziskovali, kakšne spremembe je prinesel omenjeni zakon in kako te spremembe vplivajo na obdavčitev zavoda. Izračun davka od dohodkov smo prikazali na primeru javnega zavoda Mariborske lekarne Maribor. V Sloveniji je poslovna bilanca podlaga za sestavitev davčne bilance. Zaradi tega je povezava med računovodskim in davčnim poročanjem precejšnja. Vendar pa nova davčna zakonodaja z zniževanjem davčnih olajšav in večanjem nepriznanih odhodkov povzroča vedno večjo neodvisnost med računovodskim in davčnim poročanjem. ABSTRACT A public Institution are under public sector entities and is classified as an indirect budget user based on the classification of budget users. It is established to provide public services in the field of education, culture, healthcare and social care, sport and science. It is associated with the State and its obligation is to ensure goods and services in the public interest in different fields of social activities. The goal of the activities which are performed in a public Institution is not to generate profit, but to satisfy public needs. Apart from performing the basic activities, public Institutions can also perform and market (its own) activities, although this is contrary to the basic definition of the Institution as a non-profit organisation and must be shown in the books of account separately from the public service. Due to this characteristic there are many specifics in the business and tax reporting. In accordance with the provisions of the tax legislation, public Institutions are exempt from tax with the exception of the gainful activity. On 01/01/2007 the new Corporate Income Tax Act (ZDDPO-2) entered into force. This Act regulates the system and introduces the liability to pay Corporate Income Tax. In the thesis research was carried out into the changes which were introduced by the Act in question and the effect of these changes on the taxation of the Institution. The calculation of the income tax was shown in the example of the public Institution Mariborske lekarne Maribor. The Balance Sheet is the basis for the preparation of the tax Balance Sheet in Slovenia. Therefore there is a great connection between the accounting and tax reporting. However, the new tax legislation, by lowering the tax exemptions and increasing the expenditures which are not recognised, causes an increasing dependency between the accounting and tax reporting. KLJUČNE BESEDE: javni zavod računovodsko poročanje davčno poročanje davek na dodano vrednost davek od dohodkov pravnih oseb pridobitna in nepridobitna dejavnost. KEY WORDS: public Institution accounting reporting tax reporting value added tax corporate income tax gainful and non-profit activity. true true false [S. Laboš] Slovenski jezik Angleški jezik Diplomsko delo 2009-05-15 08:14:01 2009-12-02 11:17:43 2022-04-11 16:17:14 2022-04-16 03:27:34 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 10013980 URN:SI:UM:DK:ZBI6PZZJ VS_Labos_Stojanka_2009.pdf VS_Labos_Stojanka_2009.pdf 1 71E25D60AD66FAEA4BEC383411F64CC1 0d34e0b4a874cf170c6120711b2ff70a4e4368688ca9578cfe88584901363f8d d4ab299e-7c02-11eb-bb7a-00155d0001ca 20.500.12556/dkum/05f63316-009f-4a6d-8252-8d3dfa610a29 https://dk.um.si/Dokument.php?lang=slv&id=8539 Ekonomsko-poslovna fakulteta 0 0 0