20.500.12556/DKUM-10802 KNJIGOVODSTVO NA KMETIJI BOOKKEEPING ON THE FARM Knjigovodstvo je urejanje in obdelovanje poslovnih dogodkov, ki so nastali v poslovnem sistemu. V okviru vinogradniške dejavnosti se pojavljajo posebne značilnosti, ki v računovodstvu zahtevajo posebno obravnavanje. Za obdavčitev vinogradniške dejavnosti nam služi davčno knjigovodstvo. Davčni zavezanci so zaradi davčnega nadzora dolžni voditi poslovne knjige in razvide. Tako se ugotovi davčna osnova in davek. Za fizične osebe, ki opravljajo dejavnost, so vrste in načini vodenja poslovnih knjig in evidenc določena s pravilnikom o poslovnih knjigah in drugih davčnih evidencah. Zavezanci lahko ugotavljajo davčno osnovo na podlagi dejanskih prihodkov in odhodkov, na podlagi normiranih odhodkov ali na podlagi katastrskega dohodka. Pri vodenju poslovnih knjig morajo zavezanci upoštevati SRS 39, ki je usklajen tudi z MRS 41 – Kmetijstvo. Bookkeeping means managing and processing of business events which result in a business system. There are some characteristics in viticultural activities that need special treatment from the accounting point of view. For taxation of viticultural activities we use tax bookkeeping. In order to establish the taxable amount and the tax itself taxable persons are obliged to keep business books and registers. Rules on business books and other tax records state how natural persons performing activities should run their books. Taxable persons can define their taxable amount based on actual revenues and expenses, based on normalized expenses or based on cadastral income. Bookkeeping should be done in accordance with the SRS 39 standard which is also adjusted to MRS 41 – Agriculture. davčno knjigovodstvo MRS 41 SRS 39 računovodenje knjigovodenje dohodnina kmetijstvo osnovna dejavnost katastrski dohodek dejanski dohodek normirani odhodek vinogradništvo tax bookkeeping MRS 41 SRS 39 accounting bookkeeping personal income tax agriculture principal activity cadastral income actual income normalized expenses viticulture true true false [M. Repa] Slovenski jezik Angleški jezik Diplomsko delo 2009-06-05 08:34:04 2009-12-04 09:44:59 2022-04-11 16:34:45 2022-04-17 03:14:39 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10019100 URN:SI:UM:DK:WVE6RVSZ VS_Repa_Martina_2009.pdf VS_Repa_Martina_2009.pdf 1 C9414089FDC8BBB008DB04D05B32F888 3c00247f5ac9715a90f70ab3643151035174651dd3ae548e5bd58af1c7c0a7a8 eeff263b-7c02-11eb-bb7a-00155d0001ca 20.500.12556/dkum/01d6fbd5-3896-4467-94c4-df6fdc868d45 https://dk.um.si/Dokument.php?lang=slv&id=9099 Ekonomsko-poslovna fakulteta 0 0 0