| Sažetak | Hotelijerstvo je danas među najvažnijim djelatnostima Republike Hrvatske koja je oduvijek poznata kao turistička destinacija. Hotelijerstvo osigurava zadovoljavanje potreba potrošača u smještaju, ishrani te rekreaciji. Plan ovog rada je prikazati i objasniti ulogu hotelijerstva, porez na dodanu vrijednost te obveze hotelijera kao poreznih obveznika. Naime, hotelijerstvo u našoj Domovini godinama predstavlja siguran izvor prihoda. Država hotelijerstvom ostvaruje prihode na temelju poreza na dodanu vrijednost (PDV),poreza na potrošnju, poreza na dobit, boravišnih pristrojbi te članarina turističkim zajednicama. Obveza potrošača u Republici Hrvatskoj za porez na dodanu vrijednost za usluge smještaja i restorana iznosi 13%. Prema Hrvatskoj udruzi vlasnika hotela brojne zemlje poput Njemačke, Cipra, Malte i Španjolske imaju znatno nižu stopu PDV-a za hotelske usluge. Smanjenje stope PDVa u Republici Hrvatskoj bi oslobodilo znatna sredstva koja bi se uložila u modernizaciju hotela. Unatoč tome što je hotelijerski prihod bitan za hrvatsko gospodarstvo, hotelijerstvo ima značajnu ulogu u zapošljavanju ljudskih potencijala. U nekim zemljama se smatra da je broj zaposlenih u ugostiteljskim i uslužnim djelatnostima mjerilo za procjenu životnog standarda ljudi u zemlji. U Republici Hrvatskoj najveći broj radnika upravo je zaposlen u ugostiteljskim i uslužnim djelatnostima. Za primjer obračunavanja i plaćanja poreza na dodanu vrijednost uzet je hotel “President” koji je smješten u gradu Solinu. Hotel se sastoji od jedne građevine koja ima prizemlje,dva kata i potkrovlje a unutrašnjost hotela je sastavljena od 80 smještajnih jedinica, bazena na otvorenom, dva bazena u zatvorenom, wellnessa, te prostorije za fitness što ujedno hotel kategorizira kategorijom s pet zvijezdica. |
| Sažetak (engleski) | Today, the hotel industry is among the most important activities of the Republic of Croatia, which has always been known as a tourist destination. The hotel industry ensures that the needs of consumers in accommodation, food and recreation are met. The plan of this paper is to present and explain the role of the hotel industry, value added tax and the obligations of hoteliers as taxpayers. Namely, the hotel industry in our Homeland has been a reliable source of income for years. The state generates revenues from the hotel industry on the basic of value added tax (VAT), consumption tax, profit tax, sojourn taxes and membership fees to tourist boards. The liability of consumers in the Republic of Croatia for value added tax for accommodation and restaurant services is 13%. According to the Croatian Association of Hotel Owners, many countries such as Germany, Cyprus, Malta and Spain have significantly lower VAT rates for hotel services. Reducing the VAT rate in the Republic of Croatia would free up significant funds that would be invested in the modernization of hotels. Despite, the fact that hotel revenue is important for the Croatian economy, the hotel industry has a significant role in employing human resources. In some countries, the number of employees in the hospitality and service industries is considered to be a measure for assessing the living standards of people in the country. In the Republic of Croatia, the largest number of workers is currently employed in catering and service activities. The hotel “President”, located in the city of Solin, was taken as an example of calculating and paying value added tax. The hotel consists of one building with a ground floor, two floors and an attic and the interior of the hotel consists of 80 accommodation units, outdoor pool, two indoor pools, wellness and fitness room, which also categorizes the hotel with a five-star category. |
