| Abstract | Porezi su definirani kao prisilna davanja državi bez izravne protuusluge. Pod izravnom protuuslugom se smatra da osobe koje plaćaju porez nemaju vidljivi direktni povrat od istog. Upravo zbog toga ljudi doživljavaju porez kao nešto negativno. Porezi su jedan od najvažnijih i najvećih prihoda svake države. Porez na dodanu vrijednost, skraćeno PDV je porez kojim se oporezuju svi (ili barem većina) proizvoda u prometu u RH, na način da se, kroz sistem pretporeza i PDV-a poduzetnika oporezuje poduzetnika za onaj dio marže koji ostvaruje na pojedinom proizvodu. Prehrambeni proizvodi su najmasovniji proizvodi široke potrošnje. Njegova važnost i masovnost vidi se i iz podatka da se preko 60% kućnog budžeta troši na nabavku namirnica, odnosno na prehranu pojedinog kućanstva u RH. Prehrambeni proizvodi – su oni proizvodi dobiveni preradbom sirovina biljnoga i životinjskoga podrijetla. U proizvode biljnoga podrijetla ubrajaju se brašno, pekarski proizvodi, tjestenina keksi, škrob, šećer, kava, bombonski i krem-proizvodi, biljne masnoće, povrće i prerađevine, voće i prerađevine, alkoholna i bezalkoholna pića. Proizvodi životinjskoga porijekla su meso, riba, mlijeko i njihove prerađevine, jaja i životinjske masnoće. U prehrambene proizvode ubrajaju se začini te polugotova i gotova jela. Proizvodi moraju odgovarati kvaliteti koju propisuju odgovarajući pravilnici, a proizvođači su dužni tu kvalitetu stalno kontrolirati. Također, osim vlastite kontrole, postoje i državne institucije koje na licu mjesta ili u samom pogonu kontroliraju kvalitetu istih. U Hrvatskoj postoji velik broj velikih i manjih prehrambenih proizvođača. Najveći prehrambeni proizvođač je Podravka iz Koprivnice, s vrlo raznolikim asortimanom proizvoda. Poznata je u prvom redu po proizvodnji Vegete i povezanih proizvoda iste marke, te po proizvodnji marmelada, dehitratiziranih juha, ukiseljenoga povrća, gotovih mesnih jela u limenkama i dječje hrane (Čokolino). Varaždinska Vindija proizvodi mlijeko i mliječne prerađevine, svježe pakirano meso peradi pod svojim i povezanim brendom, voćne sokove i napitke. Ostali veliki proizvođači mlijeka i mliječnih prerađevina su Dukat iz Zagreba, te Sirela iz Bjelovara. Ledo je poznati proizvođač sladoleda i smrznutih prehrambenih proizvoda. Značajni su još prehrambeni proizvođači Kraš (kakaovi i bombonski proizvodi, keksi), Klara (pekarski proizvodi i tjestenina), Gavrilović (meso i mesne prerađevine), Zvijezda (ulje, majoneza, salatni preljevi), Maraska (sokovi i alkoholni napitci), Badel 1862 (alkoholna pića i vina), Dalmacijavino (vino i bezalkoholno piće), Belje (prehrambeni proizvodi), Zdenka Veliki Zdenci...Osim velikih proizvođača postoji i velik broj manjih pogona prehrambene industrije u svim krajevima Hrvatske, najveći dio njih iz slavonskog dijela RH. |
| Abstract (english) | Taxes are defined as forced payments to the state without direct consumption. Due to mentioned, taxes are not perceived as something positive. Taxes are one of the most important and largest revenues of any state. Value added tax, taxes all turnover stages on the way of a product or service from the producer or service provider to the final consumer. It does so in a way that only the newly created value in each phase is taxed. Food products are the most important and most massive consumer products. The volume of production, turnover and consumption of this type of products is sufficiently indicated by the fact that 60% of the domestic budget is spent on groceries. Food products – food industry products obtained by processing raw materials of plant and animal origin. Plant origin products include: flour, bakery products, pasta, cookies, starch, sugar, coffee, cocoa products, candy and cream products, vegetables fats, vegetables, alcoholic and non-alcoholic beverages. Animal origin products are as follows: meat and meat products, fish and fish products, milk and dairy products, eggs and animal fat. Food products also include spices and semi-finished and finished meals. All food products are produced according to the appropriate technological procedure, packed in packaging and placed on the market in accordance with valid legal regulations. Products must comply with the quality prescribed by the relevant regulations, and manufacturers are obliged to perform constant quality control. In the Republic of Croatia there are several large and small industrial food producers. The largest of them is Podravka from Koprivnica with a very diverse range of products. Podravka is primarily know for the production of Vegeta (food supplement), as well as the production of dehydrated soups, jams, pickled vegetables, ready-made canned meat dishes and baby food.Vindija, from Varaždin produces milk and dairy products, freshly packaged poultry meat, fruit juice and beverages. Dukat from Zagreb and Sirela from Bjelovar are also large producers of dairy products. Ledo is a well-known manufacturer of ice-cream, frozen dough products and frozen vegetables. Significant manufacturers are also as follows: Kraš ( candy, cocoa products and cookies), Klara (bakery products and pasta), Gavrilović (meat and meat products), Zvijezda (oil, mayonnaise and salad dressings), Maraska ( wine and juices), Badel 1862 (Alcoholic beverages and wine), Dalmacijavino (wine and soft beverages), Belje (milk and wine products), Zdenka (cheese)... Besides large manufacturers, there are also a many smaller plants of the food industry in all parts of Croatia, mostly on the eastern part of the country called Slavonia. |
