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undergraduate thesis
GRAĐEVINARSTVO U SUSTAVU PDV-a
2021. urn:nbn:hr:228:062811
Vučković, Tina
University of Split
University Department of Professional Studies

Cite this document

Vučković, T. (2021). GRAĐEVINARSTVO U SUSTAVU PDV-a (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:062811

Vučković, Tina. "GRAĐEVINARSTVO U SUSTAVU PDV-a." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:062811

Vučković, Tina. "GRAĐEVINARSTVO U SUSTAVU PDV-a." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:062811

Vučković, T. (2021). 'GRAĐEVINARSTVO U SUSTAVU PDV-a', Undergraduate thesis, University of Split, accessed 30 December 2024, https://urn.nsk.hr/urn:nbn:hr:228:062811

Vučković T. GRAĐEVINARSTVO U SUSTAVU PDV-a [Undergraduate thesis]. Split: University of Split; 2021 [cited 2024 December 30] Available at: https://urn.nsk.hr/urn:nbn:hr:228:062811

T. Vučković, "GRAĐEVINARSTVO U SUSTAVU PDV-a", Undergraduate thesis, University of Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:062811

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Metadata
TitleGRAĐEVINARSTVO U SUSTAVU PDV-a
Title (english)CONSTRUCTION IN THE VALUE ADDED TAX SYSTEM
AuthorTina Vučković
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2021-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Građevinarstvo je najstarija i najznačajnija grana tehnike, odnosno to je djelatnost koja obuhvaća sve poslove na izgradnji, popravku i rekonstrukciji građevinskih objekata. Građevina je sklop građevinskih proizvoda koji su povezani s tlom ili sklop nastao građenjem. Sudionici gradnje su: investitori, projektanti, izvođači, nadzorni inženjeri i revidenti. U graditeljskoj djelatnosti posebnu pozornost privlači porez na dodanu vrijednost jer postoji obveza prijenosa porezne obveze. Primatelj građevinske usluge, koji je ujedno i porezni obveznik, mora obračunati porez na dodanu vrijednost za primljenu uslugu u razdoblju u kojem je usluga bila obavljena i u istom razdoblju ima pravo na odbitak pretporeza. Porezna stopa građevina i građevinskih usluga je 25%. Također, stopom od 25% oporezuju se nove ili rekonstruirane građevine u prve dvije godine od nastanjenja. Zatim, te građevine imaju status oslobođenja, a pravo odabira daljnjeg oporezivanja porezom na dodanu vrijednost moguće je samo ako su i kupac i prodavatelj obveznici poreza na dodanu vrijednost. U slučaju da nisu porezni obveznici građevina se oporezuje porezom na promet nekretnina po stopi od 3%.
Abstract (english)
Construction is the oldest and most important branch of technique, respectively it's an activity that includes all work on the construction, repair and reconstruction of facilities. Construction is a set of construction materials that are connected to the ground or a build frame. Construction participants are investors, desingners contractors supervising engineers auditors. Value added tax is specific to certain activities such as construction activity in which there is a duty to transfer tax liability. To the taxpayer , the reciver of a construction servise, an obligation is crected o calculate vat for the received servise in the time frame odf it being carried out and is given a right, in the same time frame, to deaduct from pretax. The taxation rate of construction and construction services is 25%. In new or reconstructed constructions, the taxation rate is 25% in the first two years od it being inhabited. After that time period, they are released from it, and any further taxation by vat is possible only if both the buyer and the seller are taxpayers. In contrary, the construction is taxed by the 3% sales tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:062811
Study programmeTitle: Accounting and Finances – professional – professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-10-18 08:19:57