20.500.12556/DKUM-11717 SPECIFIČNOST RAČUNOVODSTVA IN OBDAVČITVE GASILSKIH ZVEZ IN PROSTOVOLJNIH GASILSKIH DRUŠTEV V SLOVENIJI SPECIFICITY OF ACCOUNTANCY AND TAXATION OF IREFIGHTING UNION AND FREEWILL FIREFIGHTING UNION AND FREEWILL FIREFIGHTING ASSOCIATIONS IN SLOVENIA Gasilstvo na slovenskem ima že 140 — letno tradicijo, vse od takrat je glavni cilj njihovega delovanja pomagati ljudem ob vseh vrstah naravnih in drugih nesreč. Diplomska naloga proučuje specifičnost računovodstva in obdavčitve Gasilskih zvez in Prostovoljnih gasilskih društev v Sloveniji. Tako smo v diplomskem delu, najprej opredelili delovanje Gasilskih zvez in Prostovoljnih gasilskih društev v Sloveniji v skladu z Zakonom o društvih ter Zakonom o gasilstvu. Z Zakonom o društvih je določena ustanovitev, organizacija ter delovanje društva, v Zakonu o gasilstvu pa so opredeljeni cilji in naloge Gasilskih zvez in Prostovoljnih gasilskih društev. Društva uvrščamo med nepridobitne organizacije, katerih cilj ni ustvarjanje dobička, temveč zadovoljevanje določenih družbenih potreb. Namen ustanovitve in delovanja društva ni pridobivanje dobička. Najvišji organ društva je skupščina, katero sestavljajo vsi člani. Po Zakonu o gasilstvu so gasilske organizacije Prostovoljna gasilska društva in njihove enote, gasilske zveze, katerih osebe prostovoljno delujejo in opravljajo naloge na področju gasilstva. Gasilska dejavnost se financira iz proračuna Republike Slovenije in občin, sredstev zavarovalnic in gospodarskih družb, dohodkov iz lastnih dejavnosti, prispevkov, daril in volil fizičnih in pravnih oseb. Tukaj se začne presoja o tem ali predstavlja ustvarjeni prihodek v društvu pridobitno ali nepridobitno dejavnost. Društva, ki opravljajo pridobitno dejavnost, morajo podatke o finančnem in materialnem poslovanju iz te dejavnosti voditi in izkazovati ločeno. Računovodske rešitve v Gasilskih zvezah in Prostovoljnih gasilskih društvih, kot način vodenja poslovnih knjig, ter sestavo letnih poročil določa Slovenski računovodski standard 33. Na koncu obračunskega obdobja mora vsako društvo izdelati letno poročilo, katero sestavljajo bilanca stanja in izkaz poslovnega izida z pojasnili. Poročilo obravnava in sprejme najvišji organ društva — zbor članov. Društvo je kot pravna oseba oproščeno plačevanja davka od dohodkov pravnih oseb iz naslova opravljanja nepridobitne dejavnosti. Ne glede na to, ali opravlja samo nepridobitno dejavnost, pa mora društvo do predpisanega roka oddati obračun davka od dohodka pravnih oseb. Zaradi nepoenotene zakonodaje prihaja do različnih izkazovanj pridobitne in nepridobitne dejavnosti, in sicer se na eni strani upošteva Zakon o društvih in Slovenske računovodske standarde, na drugi pa Pravilnik o opredelitvi pridobitne in nepridobitne dejavnosti, kateri natančno opredeljuje pridobitno in nepridobitno dejavnost, vendar neusklajeno z Zakon o društvih. Slovene Fire departments has already 140 years of tradition, and since then the main goal of their activities is helping people at all types of natural and other accidents. My Dissertation researches the specificity of accounting and taxation Firefighting unions and voluntary Fire departments in Slovenia. In the first part of dissertation we defined activity of Firefighting unions and voluntary Fire Departments in Slovenia in accordance with the Law of Societies and Law about Fire department . In Law of Societies is determined foundation, organization and activity of societies and in Law about Fire department are determined goals and tasks of Firefighting unions and voluntary Fire departments. We have placed the societies among the non-profit organization whose goal is not making a profit, but to satisfied certain social needs. The purpose of the establishment and operation of the society is not making the profit. The highest authority of the Societies is Assembly, which consists of all members. According to the Law about Fire department, firefighting organizations are voluntary societies and their units, fire union, which members act voluntarly and perform tasks in the field of fire department. Firefighting activity is financed from the budget of the Republic of Slovenia, local funds, insurance companies, companies, income from its own activities, contributions, gifts and legacies of companies or people. Here starts the judgement about created revenue in societies which can be intruduced as a non-profit or a profit company. Societies which run profit activity must run data and show statesment about financial and material business of its activity separatly. Slovenian Accounting Standard 33rd provides accounting solutions for firefighting unions and voluntary fire departments which are running account books and the structure of annual report. At the end of the account period must each society make an annual report, which consists of the report of business result with explanatory notes. The report must be considered and approved by the highest authority of the society - Members Assembly. Society, as a company, is exempt from payment of corporate tax from the provision of non-profit activities. Nevertheless the Society must turn the clearance of tax from income in prescibed time. Because of the nounified law, there are various displays of profit and non-profit activities, namely, takes into account the Law of Societies and Slovenian accounting standards on the one hand, but on the other hand we have Regulations about the definition of profit and non-profit activities, which accurately defines the profit and not- profit activity inconsistent with the Law of Societies. društvo Gasilska zveza Prostovoljno gasilsko društvo računovodenje društev obdavčitev društev nepridobitna dejavnost pridobitna dejavnost bilanca stanja izkaz poslovnega izida. Society Firefighting union Voluntary Fire department accounting of societies taxation of societies non-profit activity profit activity balance of accounts report of business result. true true false [M. Žnidarič] Slovenski jezik Angleški jezik Diplomsko delo 2009-09-14 09:59:45 2009-12-04 09:52:03 2022-04-12 00:07:55 2022-04-18 03:12:02 2009 0 Ormož 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10019612 URN:SI:UM:DK:JX4EMCXR VS_Znidaric_Marta_2009.pdf VS_Znidaric_Marta_2009.pdf 1 3D21FB4FB1DC03D6F747272807307CB4 71f3d1fa2981a574d3311fb665fa8336094e7e9974dae502b6055bf8b2a64c9e 342c8a40-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/f39a5e2b-9266-452c-a3d7-ea2435a9a634 https://dk.um.si/Dokument.php?lang=slv&id=10613 Ekonomsko-poslovna fakulteta 0 0 0