20.500.12556/DKUM-18031 SPECIFIČNOSTI OBDAVČITVE SAMOSTOJNEGA PODJETNIKA NA PODROČJU SERVISNE DEJAVNOSTI SPECIFICTY OF TAXATION FOR THE SOLE TRADER IN THE SPHERE OF SERVICE ACTIVITY Samostojni podjetnik je fizična oseba, katere status ureja ZGD-1 in je po ZDoh-2 obdavčena z dohodnino. Dohodek iz dejavnosti predstavlja dobiček, ki ga je podjetnik z opravljanjem svoje dejavnosti dosegel v koledarskem letu, davčno osnovo pa znižuje z davčnimi olajšavami, ki privedejo do nižje akontacije dohodnine. Poleg dohodnine podjetnika bremenijo tudi drugi davki, kot so davek na dodano vrednost, davek na izplačane plače, ki je prenehal s 1. januarjem 2009, in prispevki za socialno varnost. Poudariti je potrebno, da podjetnika, ki se ukvarja z avtoservisno dejavnostjo, bremenijo tudi različne okoljske dajatve. Pri vodenju poslovnih knjig in evidenc mora samostojni podjetnik upoštevati SRS 39 in splošne SRS 2006, prav tako pa jih mora upoštevati pri izdelovanju letnega poročila v bilanci stanja in izkazu poslovnega izida ter pri sestavljanju davčnega obračuna. Praktični primer, ki smo ga v diplomski nalogi obravnavali, je pokazal, da je obdavčitev podjetnika po SRS 2006 višja kot bi bila, če se SRS ne bi spremenili in bi podjetnik še vedno upošteval pravila računovodenja iz SRS 2001. Private entrepreneur is a natural person, which status is regulated by ZGD-1 and is by ZDoh-2 subject of personal income tax. Income derived from activities represents the profit gained in a calendar year and the taxable base is decreased by the tax reliefs, which results in a lower advance for the personal income tax. In addition to the personal income tax private entrepreneur is charged with other taxes such as value added tax, wages tax, which expired in first January 2009, and social security contributions. It should be noted that the entrepreneur engaged in car repair activity, is charged with various environmental benefits. Keeping the accounts and records the private entrepreneur must consider the SRS 39 and the general SRS 2006. The same shall be applied, preparing the annual reports together with the balance sheet and income statement, and when drafting tax calculation. The practical example, which was discussed in this thesis, has shown that the taxation of private entrepreneurs according to the SRS 2006 is higher than it would be if the SRS would not change and the private entrepreneur would be still able to apply the rules of accounting from SRS 2001. samostojni podjetnik obdavčitev davki davčni zavezanec računovodski standardi dohodnina davčna osnova davčni obračun private entrepreneur taxation taxes taxpayer accounting standards personal income tax taxable base tax calculation true true false [S. Stepančič] Slovenski jezik Angleški jezik Diplomsko delo 2011-04-07 15:15:28 2011-07-07 15:03:39 2022-04-13 10:22:12 2023-12-23 03:19:36 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10719260 URN:SI:UM:DK:XAILQE7N VS_Stepancic_Sara_2011.pdf VS_Stepancic_Sara_2011.pdf 1 E757BB70194ECCD60FD9D0FAABAECC6C 928f29e64e58fc88d962d3dc8d55dd8df861de8634cea9a2b04be09906c08e98 08211a21-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/a4550536-fada-4290-931d-59688d7de91f https://dk.um.si/Dokument.php?lang=slv&id=21329 Ekonomsko-poslovna fakulteta 0 0 0