20.500.12556/DKUM-12438 STATUSNE SPREMEMBE PRI PODJETNIKU POSAMEZNIKU BUSINESS STRUCTURE CHANGES BY SOLEPROPRIETOR V diplomskem delu predstavljamo statusne spremembe podjetnika posameznika, in sicer nadrobno proučujemo statusno preoblikovanje podjetnika posameznika v družbo z omejeno odgovornostjo. Statusno preoblikovanje predstavljamo tako teoretično kot tudi praktično, in sicer iz statusnega, davčnega in računovodskega zornega kota. Pred nadrobno predstavitvijo statusnega preoblikovanja je predstavljen status podjetnika posameznika in status družbe z omejeno odgovornostjo. Za oba obravnavana gospodarska subjekta prikazujemo potek knjigovodenja in njuno obdavčitev, iz slednjega pa je izdelana tabela primerjave med samostojnim podjetnikom in družbo z omejeno odgovornostjo. S praktičnim primerom skušamo podkrepiti teoretični vidik statusnega preoblikovanja in spoznati, ali se teorija ter praksa na tem področju izpodbijata. Primer prikazuje enega pomembnih razlogov, ki podjetnika privede do statusnega preoblikovanja, in celoten postopek, ki ga je potrebno izvesti, da podjetje samostojnega podjetnika postane podjetje družbe z omejeno odgovornostjo. The diploma work represents the status changes of an individual entrepreneur, especially the reorganisation of the status of an individual entrepreneur into a limited liability company. The reorganisation of the status is represented theoretical as well as practical, from the point of view of status, taxes and accountancy. The status of the individual entrepreneur and the status of the limited liability company are presented before the detailed representation of the reorganisation of the status. The process of accountancy and taxation will be represented for both economic operators. The taxation will be also subject to a table of comparison between a sole proprietorship and a limited liability company. The practical example should substantiate the theoretical part of the reorganisation of the status and show if the theory and practice in this field undermine each other. The example is showing an important reason, that is leading the entrepreneur to reorganise the status, and the whole procedure, that needs to be carried out for an enterprise of a sole proprietor becoming an enterprise of a limited liability company. samostojni podjetnik posameznik družba z omejeno odgovornostjo računovodstvo obdavčitev preoblikovanje presečni dan davčno nevtralen prenos soleproprietor limited liability company accountancy taxation reorganisation cut-off date fiscally neutral transfer true true false [M. Zadravec] Slovenski jezik Angleški jezik Diplomsko delo 2009-11-16 08:43:57 2010-07-16 12:58:30 2022-04-12 07:29:59 2022-04-19 03:28:15 2009 0 Vitomarci 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 347.7 10290204 URN:SI:UM:DK:SOKKXSBT UNI_Zadravec_Mateja_2009.pdf UNI_Zadravec_Mateja_2009.pdf 1 6387F7433431F7656D0ADC63B26D2FCE 342c86a05dceaee807ed5e6155d0ab348edc22835788879e2b037e9de58f565a 696b8078-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/32e2ef16-fdef-43ec-bba7-ec72b6473c90 https://dk.um.si/Dokument.php?lang=slv&id=11915 Ekonomsko-poslovna fakulteta 0 0 0