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[title] => U paketu ministra Marića pripremaju se izmjene četiri zakona: smanjuje se porez na dohodak, porez na dobit pada s 12 na 10 posto...
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U javno savjetovanje Ministarstvo financija uputilo je dokumente koji se odnose na izmjene četiri zakona: oni vezanih uz poreze na dohodak, dobit, PDV i fiskalizaciju u prometu gotovinom, piše Jutarnji list.
Pozivajući se na Vladino obećanje o nastavku poreznog rasterećenja u ovom mandatu, u slučaju izmjene poreza na dohodak Ministarstvo financija navodi da je ona potrebna “zbog direktnog utjecanja na povećanje raspoloživog dohotka svih građana i fizičkih osoba koji obavljaju samostalnu djelatnost, te propisivanja odredbi o poreznom tretmanu nacionalne naknade za starije osobe”.
Stoga predlaže snižavanje poreznih stopa s 24 na 20 posto, s 36 na 30 posto, te s 12 na 10 posto, a te promjene trebale bi biti u primjeni od početka iduće godine.
Procjene analitičara i poreznih konzultanata o tome koliko će te već najavljene izmjene povećati raspoloživi dohodak zaposlenih govorile su o iznosima od 100 kuna u slučaju onih koji zarađuju 8000 kuna bruto do 300 kuna za primanja od 15.000 kuna bruto, a onima s najvećim primanjima plaće bi rasle i do 800 kuna.
Izmjenom ovog zakona Ministarstvo namjerava ujedno definirati porezni tretman nacionalne naknade za starije osobe koja je uvedena kako bi se smanjio rizik od siromaštva i socijalne isključenosti. Tako bi se trebala pojačati “pravna i materijalna sigurnost” osoba koje primaju naknadu.
Što se tiče poreza na dobit, on bi trebao biti manji za mala i srednja poduzeća, koja ostvaruju prihode do 7,5 milijuna kuna. Umjesto 12 posto, koliko iznosi sada, ubuduće bi plaćali porez na dobit po stopi od 10 posto.
Budući da izmjene koje se odnose na oporezivanje dohotka uključuju i dohodak od kapitala ostvaren od dividendi i udjela u dobiti, radi izjednačavanja poreznog položaja inozemnih dioničara i članova društva koji nisu fizičke osobe, u priloženom dokumentu se navodi da je potrebno smanjiti i stopu poreza po odbitku s 12 na 10 posto.
“Snižavanjem navedene stope poreza po odbitku postiže se veća konkurentnost gospodarstava”, objašnjava se, a utjecaj promjene smanjenja stope poreza bit će vidljiv tijekom 2021. “putem smanjenih predujmova, a konačno podnošenjem prijave poreza na dobit za 2021. godinu, dok će rezultati smanjenja stope poreza po odbitku biti vidljivi u 2021. godini”.
Ministarstvo financija podsjeća da je u četvrtom krugu poreznog rasterećenja, dakle od 2020., podignut prag za plaćanje poreza na dobit po stopi od 12 posto s 3 milijuna kuna na 7,5 mil. kuna, što govori da je znatno proširen krug onih koji plaćaju niži porez na dobit.
Izmjene koje se odnose na PDV vezane su uz usklađivanje nacionalnog zakonodavstva s direktivama EU, a to bi trebalo pojednostaviti određena pravila “u vezi s isporukom usluga i prodajom dobara na daljinu”.
Uz ostalo, na sve u sluge proširuje se primjena posebnog postupka oporezivanja za telekomunikacijske usluge, usluge radijskog i TV emitiranja i elektronički obavljene usluge, piše Jutarnji.
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U javno savjetovanje Ministarstvo financija uputilo je dokumente koji se odnose na izmjene četiri zakona: oni vezanih uz poreze na dohodak, dobit, PDV i fiskalizaciju u prometu gotovinom, piše Jutarnji list.
Pozivajući se na Vladino obećanje o nastavku poreznog rasterećenja u ovom mandatu, u slučaju izmjene poreza na dohodak Ministarstvo financija navodi da je ona potrebna “zbog direktnog utjecanja na povećanje raspoloživog dohotka svih građana i fizičkih osoba koji obavljaju samostalnu djelatnost, te propisivanja odredbi o poreznom tretmanu nacionalne naknade za starije osobe”.
Stoga predlaže snižavanje poreznih stopa s 24 na 20 posto, s 36 na 30 posto, te s 12 na 10 posto, a te promjene trebale bi biti u primjeni od početka iduće godine.
Procjene analitičara i poreznih konzultanata o tome koliko će te već najavljene izmjene povećati raspoloživi dohodak zaposlenih govorile su o iznosima od 100 kuna u slučaju onih koji zarađuju 8000 kuna bruto do 300 kuna za primanja od 15.000 kuna bruto, a onima s najvećim primanjima plaće bi rasle i do 800 kuna.
Izmjenom ovog zakona Ministarstvo namjerava ujedno definirati porezni tretman nacionalne naknade za starije osobe koja je uvedena kako bi se smanjio rizik od siromaštva i socijalne isključenosti. Tako bi se trebala pojačati “pravna i materijalna sigurnost” osoba koje primaju naknadu.
Što se tiče poreza na dobit, on bi trebao biti manji za mala i srednja poduzeća, koja ostvaruju prihode do 7,5 milijuna kuna. Umjesto 12 posto, koliko iznosi sada, ubuduće bi plaćali porez na dobit po stopi od 10 posto.
Budući da izmjene koje se odnose na oporezivanje dohotka uključuju i dohodak od kapitala ostvaren od dividendi i udjela u dobiti, radi izjednačavanja poreznog položaja inozemnih dioničara i članova društva koji nisu fizičke osobe, u priloženom dokumentu se navodi da je potrebno smanjiti i stopu poreza po odbitku s 12 na 10 posto.
“Snižavanjem navedene stope poreza po odbitku postiže se veća konkurentnost gospodarstava”, objašnjava se, a utjecaj promjene smanjenja stope poreza bit će vidljiv tijekom 2021. “putem smanjenih predujmova, a konačno podnošenjem prijave poreza na dobit za 2021. godinu, dok će rezultati smanjenja stope poreza po odbitku biti vidljivi u 2021. godini”.
Ministarstvo financija podsjeća da je u četvrtom krugu poreznog rasterećenja, dakle od 2020., podignut prag za plaćanje poreza na dobit po stopi od 12 posto s 3 milijuna kuna na 7,5 mil. kuna, što govori da je znatno proširen krug onih koji plaćaju niži porez na dobit.
Izmjene koje se odnose na PDV vezane su uz usklađivanje nacionalnog zakonodavstva s direktivama EU, a to bi trebalo pojednostaviti određena pravila “u vezi s isporukom usluga i prodajom dobara na daljinu”.
Uz ostalo, na sve u sluge proširuje se primjena posebnog postupka oporezivanja za telekomunikacijske usluge, usluge radijskog i TV emitiranja i elektronički obavljene usluge, piše Jutarnji.
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19. svibanj 2024 05:44
