20.500.12556/DKUM-67899 Nakupi blaga in storitev za neposlovno rabo in njihov vpliv na poslovni izid Purchases of goods and services for non-commercial use and their impact on income Tema diplomske naloge so nakupi blaga in storitev za neposlovno rabo in njihov vpliv na poslovni izid. Nakupi blaga in storitev za neposlovno rabo lahko ob nezadostnem poznavanju zakonodaje in predpisov predstavljajo past za številna podjetja, ki se soočajo z nakupi le-teh. Ob nepravilni davčni obravnavi nakupov blaga in storitev za neposlovno rabo lahko pride do nepravilnosti in napak, ki lahko negativno vplivajo na poslovni izid podjetja. V primeru davčnih inšpekcij, ki ugotovijo nepravilnosti, pa lahko to pomeni tudi denarno kazen in kratenje dobrega imena podjetja. Da lahko pravilno (davčno) obravnavamo nakupe blaga in storitev za neposlovno rabo, pa je potrebno dobro poznavanje osnov računovodstva. Zato je predmet obravnave na začetku diplomskega dela računovodski in davčni vidik obdavčitve pravnih oseb, kjer je skozi ta dva vidika opredeljeno kaj je predmet obdavčitve pravnih oseb, kateri zakoni pridejo v poštev pri tovrstni obravnavi, katere so dolžnosti pravnih oseb z davčnega in računovodskega vidika in opredelitev poslovnega izida. Prav tako sta v tem poglavju obravnavni in opredeljeni davčna in poslovna bilanca ter davčna in davčno-bilančna politika podjetja. V naslednjem poglavju so predmet obravnave odhodki, kjer je na podlagi zakonov opredeljeno kateri odhodki so davčno priznani, kateri so davčno nepriznani in kateri so delno davčno priznani. V nadaljevanju sledi razlaga davčne obravnave nakupov blaga in storitev za neposlovno rabo z vidika Zakona o davku na dohodek pravnih oseb (ZDDPO-2), Zakona o dohodnini (ZDoh-2) in Zakona o davku na dodano vrednost (ZDDV-1). V sklepnem delu diplomske naloge pa je predstavljeno in davčno obravnavano pet konkretnih primerov nakupov blaga in storitev, za katere se podjetja pogosto odločajo. The topic of the thesis is the purchase of goods and services for non-commercial use and their impact on the profit or loss. Purchases of goods and services for non-commercial use may in the case of insufficient knowledge of legislation and regulations constitute a trap for many companies that are faced with purchases of such goods. Incorrect tax treatment of purchases of goods and services for non-commercial use, irregularities and errors can occur, which may adversely affect the company's profit or loss. In cases of tax inspections which detect irregularities can company also be fined and lose a good reputation. In order to properly deal with purchases of goods and services for non-commercial use a good knowledge of the fundamentals of accounting is required. Therefore, at the beginning of the thesis the subject of the examination is the accounting and tax aspects of the legal entity taxation, where through these two aspects is defined, what is the subject of legal entity taxation, which laws come into consideration in this type of treatment, which are the duties of legal entities from a tax and accounting point of view and defining the profit or loss. In this chapter the tax and business balance as well as the tax and fiscal policy of the company are discussed and defined. In the next chapter the subject for discussion is expenditure, where the law determines which expenditure is tax-deductible, which are not tax-deductible and which are partly tax-deductible. In the following the explanation of the tax treatment of purchases of goods and services for non-commercial use is presented in terms of the Act on Corporate Income Tax (ZDDPO-2), the Personal Income Tax Act (ZDoh-2) and the Value Added Tax Act (ZDDV-1). In the final part of the thesis the five concrete examples of purchases of goods and services for which companies often make decisions are presented and tax-inspected. neposlovna raba odhodki davčna obravnava dobiček izguba non-commercial use expenditures tax treatment profit loss true true false [G. Krulc] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-09-02 12:37:54 2018-10-22 12:15:55 2022-08-01 14:35:37 2019-07-11 16:34:58 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 13122332 URN:SI:UM:DK:LKCF5QUX UN_Krulc_Gasper_2017.pdf UN_Krulc_Gasper_2017.pdf 1 55AF5F0D45273BA83A4480EF79294816 da2f491af48764f56e600791b3e32dea43318c8e2cc712880d560bbdf52a4645 771aaec0-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/af2a5427-27c5-446f-a193-c58eb9991325 https://dk.um.si/Dokument.php?lang=slv&id=119955 Ekonomsko-poslovna fakulteta 0 0 0