Title Oporezivanje prometa nekretnina i usluga u graditeljskoj djelatnosti
Title (english) Taxation of Construction Services and Real Estate Trade In The Tax System of the Republic of Croatia
Author Monika Petrovečki
Mentor Ljerka Markota (mentor)
Committee member Đurđica Jurić (predsjednik povjerenstva)
Committee member Tamara Cirkveni Filipović (član povjerenstva)
Granter University of Applied Sciences RRiF Zagreb
Defense date and country 2022-10-13, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics
Abstract Predmet ovoga rada jest oporezivanje graditeljskih usluga te oporezivanje prometa nekretnina prema odredbama Zakona o porezu na dodanu vrijednost i Zakona o porezu na promet nekretnina u Republici Hrvatskoj. Graditeljska su djelatnost i njezino oporezivanje u Hrvatskoj definirani brojnim zakonskim propisima, među kojima su Zakon o gradnji i Nacionalna klasifikacija djelatnosti. Prema njima, građevinarstvo predstavlja poslove gradnje, nadogradnje i popravaka građevinskih objekata
poput mostova, tunela, ulica i zgrada. S gledišta oporezivanja, riječ je o kompleksnoj djelatnosti koja zahtijeva redovito plaćanje poreznih obveza nastalih njezinim obavljanjem. Graditeljska djelatnost obuhvaća građevinske usluge i nekretnine. Na obavljanje građevinskih usluga primjenjuje se Zakon o porezu na dodanu vrijednost prema kojemu je porezni obveznik dužan platiti porez na dodanu vrijednost za većinu obavljenih građevinskih usluga na nekretnini ili će poreznu obvezu prenijeti na svog kupca – poreznog obveznika. Neke od građevinskih usluga su usluge ugradnje i održavanja opreme i uređaja te vodoinstalaterske, plinoinstalaterske i elektroinstalacijske usluge. Kao produkt njihova obavljanja nastaje nekretnina. Oporezivanje prometa nekretnina u Republici Hrvatskoj se, između ostalih, provodi u skladu s odredbama Zakona o porezu na dodanu vrijednost i Zakona o porezu na promet nekretnina pri čemu se ističe kako se promet nekretnina ne može istovremeno oporezivati, i jednim, i drugim Zakonom. Rad također sadrži poglavlja vezano uz postupak ovrhe na nekretninama, zatim porezna oslobođenja i oslobođenja koja proizlaze iz drugih propisa te pregled ostvarenih prihoda s osnove poreza na dodanu vrijednost i poreza na promet nekretnina u razdoblju od 2017. do 2021. godine.
Abstract (english) The subject of this paper is the taxation of construction services and the taxation of real estate transactions according to the provisions of the Law on Value Added Tax and the Law on Tax on Real Estate Transactions in the Republic of Croatia. Construction activity and its taxation in Croatia are defined by numerous legal regulations, among which are the Construction Act and the National Classification of Activities. According to them, construction represents construction, upgrading and repair of construction facilities such as bridges, tunnels, streets and buildings. From the point of view of taxation, it is a complex activity that requires regular payment of tax obligations arising from its performance. Construction activity includes construction services and real estate. The Law on Value Added Tax applies to the performance of construction services, according to which the taxpayer is obliged to pay the value added tax for most of the construction services performed on the property, or he will transfer the tax liability to his customer - the taxpayer. Some of the construction services include the installation and maintenance of equipment and devices, as well as plumbing, gas and electrical installation services. Real estate is created as a product of their performance. Taxation of real estate transactions in the Republic of Croatia, among others, is carried out in accordance with the provisions of the Law on Value Added Tax and the Law on Tax on Real Estate Transactions, where it is emphasized that real estate transactions cannot be taxed simultaneously under one or the other Act. The work also contains chapters related to the foreclosure procedure on real estate, then tax exemptions and exemptions arising from other regulations, and an overview of realized income
from value added tax and real estate sales tax in the period from 2017 to 2021.
Keywords
graditeljske usluge
oporezivanje prometa nekretnina
tuzemni prijenos porezne obveze
građevine
zemljišta
porez na dodanu vrijednost
porez na promet nekretnina
ovrha na nekretnini
Keywords (english)
construction services
real estate transaction taxation
domestic transfer of tax liability
buildings
land
value added tax
real estate transaction tax
real estate foreclosure
Language croatian
URN:NBN urn:nbn:hr:198:673816
Study programme Title: Corporate Finance Study programme type: professional Study level: specialist graduate Academic / professional title: stručni/a specijalist/specijalistica korporativnih financija (stručni/a specijalist/specijalistica korporativnih financija)
Type of resource Text
File origin Born digital
Access conditions Closed access
Terms of use
Created on 2022-10-19 18:48:29