PROFIT TAX

Porez na dobit spada u državne poreze, a plaćaju ga trgovačka društva i druge pravne i fizičke osobe koje trajno obavljaju samostalnu gospodarsku djelatnost radi ostvarivanja dobiti i drugih gospodarskih koristi, kao i drugi obveznici navedeni u čl. 2. Zakona o porezu na dobit. Za prihode do 3.000.000,00 kn stopa poreza na dobit iznosi 12%, a za prihode veće ili jednake 3.000.00,01 kn iznosi 18%. Svota poreza na dobit izračunava se kao postotak porezne osnovice koja se utvrđuje kao razlika prihoda i rashoda. Zakon o porezu na dobit propisuje koji porezni rashodi povećavaju ili smanjuju poreznu osnovicu, što u konačnici utječe na svotu poreza na dobit koju je obveznik dužan platiti. U radu se daje PD obrazac trgovačkog društva Omega software d.o.o. koje je prikazano u 10. poglavlju ovog rada, a koje je svoju poreznu osnovicu značajno smanjilo ulaganjima u izgradnju poslovne zgrade i zapošljavanjem većeg broja djelatnika.Income tax is one of state taxes paid by companies and other legal entities and natural persons who permanently carry out independent economic activity for the purpose of obtaining profits and other economic benefits, as well as other payers referred to in Article 2 of the Profit Tax Act. For revenue up to HRK 3,000,000.00, the tax rate is 12%, and for revenues larger than or equal to 3,000.00,01 HRK the rate is 18%. The profit tax sum is calculated as a percentage of the tax base, which is defined as the difference between revenues and expeditures. The Income Tax Act regulates which tax expenses increase or decrease the tax base, which ultimately affects the amount of income tax that the payer has to pay. The company Omega software d.o.o., shown in Chapter 10 of this paper, has reduced its tax base significantly by investing in construction of a business building and employing a larger number of employees