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Poresko planiranje
jelence | 30 Septembar, 2009 16:18




Poresko planiranje

Kako zakonski smanjiti poreske obaveze privrednog subjekta ?
Sta se vise isplati : preduzetnik ili DOO ?
Kako minimizirati poreske obaveze ?
Kako odloziti poreske obaveze za naredni period ?

U danasnje vreme sve vise firmi se susrece sa problemom nelikvidnosti ,
kao i sa nedostatkom jasnog cilja i plana u kom pravcu dalje usmeravati resurse firme.
Poresko planiranje je deo resenja za ove probleme.
Ono se prvenstveno primenjuje kod direktnih ( neposrdnih ) poreza , kao sto su :
porez na dobit preduzeca , porez na imovinu , porez na dobit preduzetnika.
Na indirektne ( posredne ) poreze je tesko uticati , jer su to porezi koji se uglavnom
prenose na druga lica – krajnje potrosace. Oni uglavnom ne uticu na visinu dobiti koju
privredni subjekti ostvaruju.

Kako napraviti izbor : da li otvoriti preduzetnicku radnju ili DOO ?

I preduzetnik i DOO imaju istu poresku stopu , kao i istu osnovicu za utvrdjivanje
poreza na dobit. Medjutim postoje bitne razlike koje menjaju krajnji rezultat ,
tj. iznos koji se na kraju placa na ime poreza.

Prva bitna razlika je u cinjenici da preduzetnik ne moze zasnovati radni odnos u
svojoj radnji , te ne moze po osnovu svog rada zaracunavati sebi zaradu i ostale
troskove po osnovu rada koji se zakonom priznaju. Samim tim on ima stavku
manje koju moze zaracunati kao rashod u poreskom bilansu.
Njemu se iz ove grupe troskova priznaju samo naknade po osnovu sluzbenog putovanja.

Osnivac privrednog drustva moze zasnovati radni odnos u svom drustvu i
moze sebi zaracunavati bruto zaradu kao trosak poslovanja.

Ostatak clanka mozete pronaci na forumu , pod stavkom : Predavanja i novosti iz oblasti ekonomije.

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