20.500.12556/DKUM-17594 RAČUNOVODSKI IN DAVČNI VIDIKI OSNOVNIH SREDSTEV PRI PRENOSU DEJAVNOSTI SAMOSTOJNEGA PODJETNIKA NA GOSPODARSKO DRUŽBO ACCOUNTING AND TAX ASPECTS OF TANGLIBE ASSETS IN THE TRANSFER OF BUSINESS ACTIVITY FROM SELF-EMPLOYMENT TO CORPORATION Na osnovi vseh zbranih informacij lahko ugotovimo, da ni mogoče predpisati splošnega pravila, ki bi odgovorilo na vprašanje, kdaj naj se samostojni podjetnik preoblikuje v družbo z omejeno odgovornostjo, da zaradi velikih davčnih obremenitev njegovo podjetje ne bi zapadlo v likvidnostne težave. Zaradi boljšega razumevanja celostne situacije smo v naši nalogi najprej proučili razlike med samostojnim podjetnikom in družbo ter prednosti in slabosti delovanja v vsakem od njiju iz statusnega, računovodskega in davčnega vidika. Poseben poudarek smo namenili opredmetenim osnovnim sredstvom, njihovim vrstam, začetnemu računovodskemu merjenju ter amortiziranju. Nadalje smo spoznali vse možne prenose dejavnosti samostojnega podjetnika tako na fizično osebo z enakim statusom kot tudi na kapitalsko družbo, prav tako smo podali davčne in računovodske posledice samostojnega podjetnika, ki preneha z opravljanjem dejavnosti. Glavno pozornost v nalogi pa smo namenili računovodskemu in davčnemu vidiku prenosa opredmetenih osnovnih sredstev pri statusnem preoblikovanju samostojnega podjetnika na družbo z omejeno odgovornostjo. Teoretične ugotovitve smo podkrepili s praktičnim primerom samostojnega podjetnika, ki opravlja servisno dejavnost, pri tem pa smo opozorili na probleme, s katerimi se podjetnik lahko sreča in predlagali rešitve. Pri naši raziskavi smo upoštevali trenutno računovodsko in davčno zakonodajo ter mnenja davčnih strokovnjakov, ki se ukvarjajo s to temo. Based on all accumulated information we can determine there is no general rule that determines when there is a right time for a self-employed entrepreneur to transform his company into a limited liability company, in order to avoid liquidation problems caused by tax burdens. In order to better understand the complexity of the situation, we first studied the differences between self employment and a corporation as well as benefits and deficits of each, from status, accounting and tax perspective. Special attention was given to tangible fixed assets, their types, primary accounting measures and amortization. Further on we researched all possible self employment activities transfer to artificial person as well as to the capital corporation. We have also pointed out the tax and accounting consequences for the self employed, who terminates his business activity. Our main attention in this study was given to accounting and tax aspects of tangible assets transfer in change of status from self employment to a limited liability company. Theoretical findings in this study are backed by a practical example of a self employed individual rendering services. The study points out possible problems encountered in such situations. Problem solving suggestions taken into account include current accounting and tax measures as well as valid tax experts’ opinion. - samostojni podjetnik - družba z omejeno odgovornostjo - opredmetena osnovna sredstva - statusno preoblikovanje - računovodski vidik - davčni vidik - Self employed entrepreneur - Limited liability company - Tangible fixed assets - Status transformation - Accounting aspect - Tax aspect true true false [A. Kroflič] Slovenski jezik Angleški jezik Diplomsko delo 2011-02-28 10:43:58 2026-08-11 09:33:33 2026-08-12 03:16:04 2026-08-13 03:07:46 2011 0 Celje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 10629404 URN:SI:UM:DK:L8OANYZR VS_Kroflic_Aleksandra_2011.pdf VS_Kroflic_Aleksandra_2011.pdf 1 02AF96D58E49F14D3527EE0A6852C13D d64744b589c38872c085c8d60171cf46c71700a0b0743c3505af2da0612b94b0 ede06b06-7c04-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=20613 Ekonomsko-poslovna fakulteta 0 0 0