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Domaći lički proizvoci, brašno od pira, češnjak, krumpir , stare sorte graha
Domaći lički proizvoci, brašno od pira, češnjak, krumpir , stare sorte graha
EKO OPG - Kako?
Oporezivanje djelatnosti OPG-a
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Kao uvod ćemo navesti samo najbitnije činjenice iz zakona kako biste znali koje poreze i obvezne doprinose morate plaćati.
Što se u poreznom smislu smatra djelatnošću poljoprivrede i šumarstva?
Korištenje prirodnih bogatstava zemlje, te prodaja i razmjeni proizvoda što su dobiveni
od tih djelatnosti u neprerađenom stanju.
Koje se poreze obračunava i plaća po osnovi obavljanja djelatnosti poljoprivrede
i šumarstva?
1. Porez na dohodak
VAŽNA NAPOMENA: Od 1. siječnja 2013. godine dohodak od poljoprivrede i
šumarstva utvrđuje se kao razlika između primitaka i izdataka na osnovi podataka
iz propisanih poslovnih knjiga :
a) ako je vrijednost ukupnih oporezivih isporuka dobara i obavljenih usluga u
prethodnoj kalendarskoj godini bila veća od 230.000,00 kn (obveznici PDV-a),
b) ako je u prethodnoj kalendarskoj godini ukupni godišnji primitak od obavljanja
djelatnosti poljoprivrede i šumarstva veći od 80.500,00 kn, odnosno 35%
iznosa propisanog za obvezni ulazak u sustav PDV-a,
c) iako se ostvaruju poticaji na način i pod uvjetima što su propisani Zakonom
o potpori poljoprivredi i ruralnom razvoju,
d) iako se osoba koja obavlja djelatnost poljoprivrede i šumarstva dragovoljno
upiše u registar obveznika poreza na dohodak.
Od 1. siječnja 2013. godine dohodak od djelatnosti poljoprivrede i
šumarstva može se paušalno oporezivati ako porezni obveznik ispunjava sve ove
uvjete:
a) nije obveznik PDV-a (vrijednost ukupnih oporezivih isporuka dobara i obavljenih
usluga u prethodnoj kalendarskoj godini manja je od 230.000,00 kuna),
b) u prethodnoj kalendarskoj godini ukupni godišnji primitak od obavljanja djelatnosti
poljoprivrede i šumarstva nije veći od 149.500,00 kn, odnosno 65%
iznosa propisanog za obvezni ulazak u sustav PDV-a,
c) nema izdvojenih poslovnih jedinica niti proizvodnih pogona,
d) ne obavlja samostalnu djelatnost ugostiteljstva ili trgovine.
Iznimno, obavljanjem djelatnosti trgovine ne smatra se djelatnost fizičkih osoba koje su
registrirane za obavljanje djelatnosti proizvodnje, a svoje proizvode prodaju na tržištu.
Od 1. siječnja 2013. godine poreznim obveznicima se godišnji dohodak od samostalne
djelatnosti može paušalno oporezivati iako samostalnu djelatnost obavljaju u supoduzetništvu.
Kako se utvrđuje godišnji paušalni dohodak?
Rješenjem nadležne ispostave Porezne uprave prema mjestu prebivališta ili uobičajenog boravišta poreznog obveznika, a koje je na snazi do donošenja novog rješenja.
Godišnji paušalni dohodak za samostalnu djelatnost utvrđuje se u svoti od 12.750,00 kuna, i to kao razlika između primitaka od 85.000,00 kuna i porezno priznatih izdataka u visini 85%.
To je ujedno i godišnja porezna osnovica za utvrđivanje godišnjeg paušalnog poreza.
Od 1. siječnja 2013. godine godišnji paušalni dohodak se određuje ovako (primjer):
Ukupni primici Od 0,00 – 85.000,00 kn
Godišnja porezna osnovica 12.750,00 kn
Godišnji paušalni porez na dohodak 1.530,00 kn
Mjesečni paušalni porez na dohodak 127,50 kn
2. Porez na dobit
Prema odredbama Zakona o potpori poljoprivredi i ruralnom razvoju obveznici poreza na
dohodak ili poreza na dobit po osnovi obavljanja djelatnosti poljoprivrede su fizičke osobe
koje su u prethodnoj kalendarskoj godini ostvarile više od 48.000,00 kuna primitaka od
izravnih plaćanja i IAKS mjera ruralnog razvoja, a u tekućoj godini podnose zahtjev za
izravna plaćanja i IAKS mjere ruralnog razvoja.
3. Prirez porezu na dohodak
- obračunava se i plaća kad je prirez propisan gradskom
ili općinskom odlukom u gradu ili općini prebivališta ili uobičajenog boravišta obveznika
poreza na dohodak. (detaljnije provjerite u linku na brošuru porezne uprave u nastavku teksta)
4. Porez na dodanu vrijednost (PDV)
- obračunava i plaća osoba koja obavlja djelatnost
poljoprivrede i šumarstva:
a) (od 1. siječnja 2013. godine) ako su ukupne
godišnje oporezive isporuke u prethodnoj kalendarskoj godini bile veće od
230.000,00 kuna,
b) ako se prijavi u sustav PDV-a, iako su (od 1. siječnja 2013.
godine) ukupne godišnje oporezive isporuke u prethodnoj kalendarskoj
godini bile manje od 230.000,00 kuna.
Je li propisana obveza obračunavanja i plaćanja obveznih doprinosa?
Obveza plaćanja doprinosa propisana je za osobe koje obavljaju samostalnu djelatnost
poljoprivrede i šumarstva kao jedino ili glavno zanimanje, a upisane su u upisnik poljoprivrednih
gospodarstava u svojstvu nositelja ili člana poljoprivrednog gospodarstva.
Ta je obveza propisana i za osobe koje tu djelatnost obavljaju uz radni odnos, a osigurane
su po osnovi radnog odnosa.
Što moraju sadržavati računi što ih izdaju porezni obveznici koji nisu u sustavu
PDV-a?
Ti računi moraju obvezno sadržavati podatke o izdavatelju računa (naziv radnje, ime i
prezime vlasnika ili nositelja zajedničke djelatnosti, osobni identifikacijski broj, adresu
prebivališta ili uobičajenog boravišta), podatke o poslovnoj jedinici ako je promet
obavljen preko poslovne jedinice, nadnevak izdavanja računa, broj računa, naziv robe
ili usluge, jediničnu cijenu i ukupni iznos računa, a ispostavlja se najmanje u dva primjerka
– jedan se uručuje kupcu, a drugi služi izdavatelju kao isprava za knjiženje u
poslovnim knjigama.
Obvezni doprinosi
Osoba koja djelatnostpoljoprivrede obavlja kao drugu djelatnost i osigurana je po osnovi radnog odnosa, a od djelatnosti poljoprivrede dohodak se utvrđuje u paušalnoj svoti:
1. doprinos za mirovinsko osiguranje – 20%
2. doprinos za zdravstveno osiguranje – 13%
Osnovica:
umnožak prosječne plaće i koeficijenta 0,4 (za 2012. godinu je 3.102,40 kn)
AKTUALNA BROŠURA POREZNE UPRAVE - OPOREZIVANJE DJELATNOSTI OD POLJOPRIVREDE I ŠUMARSTVA
Categories: Zakonodavstvo, Oporezivanje djelatnosti poljoprivrede i sumarstva
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2 Comments
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Bennybub
3:45 PM on September 22, 2021
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Diet and weight loss
Studies have shown that just about any diet will result in weight loss, if it’s one that someone can follow.1,2 Esteemed Yale physician and nutrition expert David Katz examined over 58 popular diets and found that the most successful in terms of both weight loss and nutrition consist of “real food.” By that he means plants, whole grains, nuts and seeds, as well as meat (ideally, from animals that ate plants). Basically, foods closer to nature. The other key is minimizing processed foods, including sugars and flours.3
Without realizing it, I followed Katz’s advice: I ate mostly fruits and vegetables, nuts, seeds, and dairy. I occasionally had whole grains like quinoa or farro, even rice or corn chips. And, of course, an occasional treat. But I had sworn off sugars and flours, for the most part.
Behavior change and weight loss
It’s hard to keep track of how much we eat. But a lot of research shows that when we keep track of intake, we eat less. This is called self-monitoring, and why writing down what I ate and weighed helped me.4,5,6 There are so many ways to do this nowadays: from the old-school paper-and-pencil method, to apps like MyFitnessPal, or the Weight Watchers points system.7
Another key approach: forgive your failures. Studies show that people who “mess up” their diet plan and then “give up” end up gaining, while people who forgive themselves and move on continue to lose. It’s called self-acceptance.8,9 Look, we’re human. Birthdays, office parties, weddings, random movie nights: they happen, and we celebrate by having the amazing chocolate cake, or Betsy’s famous buffalo chicken dip, waaaay too much champagne, or buttered popcorn. Expect this, enjoy, and then move on.
Exercise and weight loss
Most major weight loss is followed by weight gain, as people revert to their old habits. But, some folks manage to keep it off. How do they do it? Researchers have found that maintaining a healthy diet, ongoing self-monitoring, plenty of self-acceptance, as well as a high level of physical activity are all associated with keeping the pounds off.10
When I feel like I’m slipping, I start logging again. Nowadays, I use an online fitness app on my phone to more easily keep track of my daily food intake. Red wine and dark chocolate are always in stock in our house, and that’s OK. Exercise is important, too, but in my book, any and all physical activity counts. Two or three workouts a week help me maintain muscle tone and cardiovascular fitness. If I can’t get to the gym, I run. If I can’t run, I do something at home, like five minutes of in-place kickboxing moves, or dancing around the living room like a crazy person with my kids. I take the stairs wherever I am as often as possible. I use a carry basket at the grocery store, and switch from arm to arm while I shop: biceps curls! Hey, it all counts.
Staying at a healthy weight for life
The old adage is “eat less, exercise more,” and this is still true, to some extent. But human beings are psychologically and sociologically complex creatures, and that adage is a lot harder to follow than it sounds. For average adults who do not have contributing medical or psychological issues, a nutritious plant-based diet low in processed foods and carbohydrates, consistent self-monitoring of intake and progress, forgiving oneself when expected lapses occur, all combined with regular physical activity, can result in weight loss for life.
Free weight loss Detail: Free weight loss
Diet and weight loss
Studies have shown that just about any diet will result in weight loss, if it’s one that someone can follow.1,2 Esteemed Yale physician and nutrition expert David Katz examined over 58 popular diets and found that the most successful in terms of both weight loss and nutrition consist of “real food.” By that he means plants, whole grains, nuts and seeds, as well as meat (ideally, from animals that ate plants). Basically, foods closer to nature. The other key is minimizing processed foods, including sugars and flours.3
Without realizing it, I followed Katz’s advice: I ate mostly fruits and vegetables, nuts, seeds, and dairy. I occasionally had whole grains like quinoa or farro, even rice or corn chips. And, of course, an occasional treat. But I had sworn off sugars and flours, for the most part.
Behavior change and weight loss
It’s hard to keep track of how much we eat. But a lot of research shows that when we keep track of intake, we eat less. This is called self-monitoring, and why writing down what I ate and weighed helped me.4,5,6 There are so many ways to do this nowadays: from the old-school paper-and-pencil method, to apps like MyFitnessPal, or the Weight Watchers points system.7
Another key approach: forgive your failures. Studies show that people who “mess up” their diet plan and then “give up” end up gaining, while people who forgive themselves and move on continue to lose. It’s called self-acceptance.8,9 Look, we’re human. Birthdays, office parties, weddings, random movie nights: they happen, and we celebrate by having the amazing chocolate cake, or Betsy’s famous buffalo chicken dip, waaaay too much champagne, or buttered popcorn. Expect this, enjoy, and then move on.
Exercise and weight loss
Most major weight loss is followed by weight gain, as people revert to their old habits. But, some folks manage to keep it off. How do they do it? Researchers have found that maintaining a healthy diet, ongoing self-monitoring, plenty of self-acceptance, as well as a high level of physical activity are all associated with keeping the pounds off.10
When I feel like I’m slipping, I start logging again. Nowadays, I use an online fitness app on my phone to more easily keep track of my daily food intake. Red wine and dark chocolate are always in stock in our house, and that’s OK. Exercise is important, too, but in my book, any and all physical activity counts. Two or three workouts a week help me maintain muscle tone and cardiovascular fitness. If I can’t get to the gym, I run. If I can’t run, I do something at home, like five minutes of in-place kickboxing moves, or dancing around the living room like a crazy person with my kids. I take the stairs wherever I am as often as possible. I use a carry basket at the grocery store, and switch from arm to arm while I shop: biceps curls! Hey, it all counts.
Staying at a healthy weight for life
The old adage is “eat less, exercise more,” and this is still true, to some extent. But human beings are psychologically and sociologically complex creatures, and that adage is a lot harder to follow than it sounds. For average adults who do not have contributing medical or psychological issues, a nutritious plant-based diet low in processed foods and carbohydrates, consistent self-monitoring of intake and progress, forgiving oneself when expected lapses occur, all combined with regular physical activity, can result in weight loss for life.
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