{"id":6820,"date":"2022-11-30T10:01:23","date_gmt":"2022-11-30T10:01:23","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=3055"},"modified":"2022-11-30T10:01:23","modified_gmt":"2022-11-30T10:01:23","slug":"prijedlog-zakona-o-dodatnom-porezu-na-dobit","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/prijedlog-zakona-o-dodatnom-porezu-na-dobit\/","title":{"rendered":"Prijedlog Zakona o dodatnom porezu na dobit"},"content":{"rendered":"

Dana 17. studenog 2022. godine objavljen je nacrt kona\u010dnog prijedloga Zakona o dodatnom porezu na dobit<\/strong> koji je dostupan na stranicama e-Savjetovanja<\/a>.<\/p>\n

Porez na ekstra profit \u00a0\u00a0<\/strong><\/h2>\n

Porez na ekstra profit<\/strong> jednokratni je porez za 2022. godinu te prema nacrtu kona\u010dnog prijedloga porezni obveznik postaje obvezan pla\u0107anja dodatnog poreza za 2022. godinu ako ispunjava sljede\u0107a dva kriterija<\/strong>:<\/p>\n

    \n
  1. ostvario je ukupni prihod ve\u0107i od 300 milijuna kuna i<\/li>\n
  2. ostvario je pove\u0107anje od 20% oporezivog dobitka u odnosu na prosjek oporezivog dobitka u posljednja \u010detiri porezna razdoblja 2018., 2019., 2020. i 2021. godine.<\/li>\n<\/ol>\n

    Dodatni porez na dobit<\/strong> primjenjivat \u0107e se samo za jedno porezno razdoblje<\/strong>, i to za 2022. godinu. Za porezne obveznike \u010dije porezno razdoblje nije kalendarska godina, razdoblje obra\u010duna jest ono koje po\u010dinje nakon 1. sije\u010dnja 2022. godine.<\/p>\n

    Porezna osnovica za izra\u010dun dodatnog poreza<\/strong> je pozitivna razlika izme\u0111u oporezive dobiti poreznog razdoblja i prosje\u010dne oporezive dobiti prethodnih poreznih razdoblja (2018., 2019., 2020. i 2021. godina).<\/p>\n

    Oporeziva dobit<\/strong> u oba slu\u010daja predstavlja razliku prihoda i rashoda uve\u0107anu i umanjenu u skladu s ra\u010dunovodstvenim propisima o oporezivanju dobiti. <\/strong><\/p>\n

    \u0160to ne uklju\u010duje ukupni prihod? <\/strong><\/h2>\n

    U ukupni prihod ne uklju\u010duju<\/strong> se prihodi od otpisa obveza u pred ste\u010dajnim i ste\u010dajnim postupcima i prihodi u ste\u010dajnom postupku koji su rezultat prodaje imovine radi namirenja vjerovnika te prihodi od prodaje dugotrajne materijalne i nematerijalne imovine nepovezanoj osobi.<\/p>\n

    Porezna osnovica<\/strong> utvr\u0111uje se neovisno o tome ima li porezni obveznik poreznu obvezu prema Prijavi poreza <\/strong>na dobit u skladu s posebnim propisom o oporezivanju dobiti u poreznom razdoblju za koje se podnosi porezna prijava ili u prethodnim poreznim razdobljima.<\/p>\n

    Dodatni porez na dobit<\/strong><\/h2>\n

    Dodatni porez na dobit pla\u0107a se na utvr\u0111enu poreznu osnovicu po stopi od 33%<\/strong>.<\/p>\n

    Za dodatni porez na dobit podnosi se zasebna porezna prijava<\/strong>, a rokovi podno\u0161enja prijave i pla\u0107anja porezne obveze identi\u010dni su rokovima podno\u0161enja prijava i pla\u0107anja poreza na dobit.<\/p>\n

    Zakon se ne odnosi na novoosnovane poduzetnike u 2022. godini niti na one koji u 2022. godini prestaju s poslovanjem (bez prijenosa djelatnosti na drugog poreznog obveznika).<\/p>\n

    Obzirom da je postupak izra\u010duna poreza na dobit slo\u017een proces, ali va\u017ean dio financijske sigurnosti i odgovornosti, za sva porezna pitanja obratite se dru\u0161tvu CONFIDA Croatia <\/strong>koja pru\u017ea stru\u010dnu pomo\u0107<\/a> te sveobuhvatne konzultantske usluge.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Dana 17. studenog 2022. godine objavljen je nacrt kona\u010dnog prijedloga Zakona o dodatnom porezu na dobit koji je dostupan na stranicama e-Savjetovanja.<\/p>\n","protected":false},"author":6,"featured_media":7067,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nPrijedlog Zakona o dodatnom porezu na dobit - Coneo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/prijedlog-zakona-o-dodatnom-porezu-na-dobit\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prijedlog Zakona o dodatnom porezu na dobit - Coneo\" \/>\n<meta property=\"og:description\" content=\"Dana 17. studenog 2022. godine objavljen je nacrt kona\u010dnog prijedloga Zakona o dodatnom porezu na dobit koji je dostupan na stranicama e-Savjetovanja.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/prijedlog-zakona-o-dodatnom-porezu-na-dobit\/\" \/>\n<meta property=\"og:site_name\" content=\"Coneo\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-30T10:01:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.coneo.hr\/wp-content\/uploads\/2022\/11\/zakon-porez-na-dobit.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CONFIDA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisao\/la\" \/>\n\t<meta name=\"twitter:data1\" content=\"CONFIDA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/prijedlog-zakona-o-dodatnom-porezu-na-dobit\/\",\"url\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/prijedlog-zakona-o-dodatnom-porezu-na-dobit\/\",\"name\":\"Prijedlog Zakona o dodatnom porezu na dobit - 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