TAXES AS ELEMENTS OF COST OF AGRICULTURAL PRODUCTION

Porez je oblik prisilnog davanja koji nameće država, a za njega nema izravne protuusluge. Razlikuje se više vrsta poreza, a neki od glavnih su porez na dohodak, porez na dobit, te porez na dodanu vrijednost. Svaki porezni oblik ima osnovne elemente. Uz glavne vrste poreza javljaju se i tzv. paušalni porez te pretporez koji je povezan sa porezom na dodanu vrijednost. Porez na dodanu vrijednost nije konkretan trošak, nego bi trebao biti neutralna stavka u troškovima. Pretporez je iznos poreza na dodanu vrijednost koji je iskazan na ulaznim računima. Porez na dohodak pripada izravnim porezima gdje se oporezuje dohodak zarađen tijekom godine. Uz porez na dohodak u pojedinim gradovima i općinama moguće je i plaćanje prireza porezu na dohodak u slučaju da je prirez određen. Porez na dobit je također porez koji se plaća na godišnjoj razini, ali se oporezuje neto dobit poduzeća koja nastaje kao razlika prihoda i troškova, sličan je porezu na dobit ali ipak predstavlja samostalni oblik.Income tax is a form of forced levies imposed by the state, and for him there is no direct service in return. There are different kinds of taxes, and some of them are major income tax, corporate income tax and value added tax. Each tax form has the basic elements. With the main taxes there are some others so called lump sum tax, and prepayment, associated with the value added tax. Value added tax doesn't have specific cost, but it should be neutral item in the cost. Prepayment is the amount of value added tax, which is shown on the invoices. Major income tax belongs to direct taxes where tax income were earned during the year. In addition to income tax in some cities and municipalities can also pay surtax if the surtax is determined. Corporate income tax is also a tax that is paid on an annual basis, but if taxed net profit enterprise that occurs as the difference between revenues and costs, similar to the major income tax but it's in a stand-alone form