Specific aspects of financial repoting for craftsmen in income tay system

Ovaj rad bavi se pitanjima vezanim uz obrt i obrtništvo. Prikazat će se zakonodavni okvir i porezni tretman obrtnika te poslovanje obrtnika koji se nalaze u sustavu poreza na dobit. Budući da su obrtnici uglavnom fizičke osobe u sustavu poreza na dohodak, ovaj rad objašnjava specifičan način vođenja poslovnih knjiga i financijskog izvještavanja obrtnika pri čemu su obrtnici izjednačeni sa obrtnicima „dohodašima“ ali vode poslovne knjige kao obrtnici „dobitaši“, odnosno pravne osobe. Obrtnici mogu prijeći na oporezivanje dobiti ukoliko smatraju da im je takvo oporezivanje povoljnije ili po sili zakona ukoliko zadovoljava kriterije određene Zakonom o porezu na dobit. Sve navedeno biti će prikazano na primjeru trgovačkog obrta.This paper addresses issues related to craft business and craftsmanship. The legislative framework and tax treatment of craftsmen and the business of craftsmen who are in the income tax system will be presented. Since craftsmen are mostly natural persons in the personal income tax system, this paper explains a specific way of keeping business books and financial reporting of craftsmen, where craftsmen are equated with craftsmen "income" but keep business books as craftsmen "gainers", as legal entities. Craftsmen may switch to income taxation if they believe that such taxation is more favorable to them or by law if they meet the criteria laid down in the Income Tax Law. All of the above will be illustrated on an example of a commercial trade craft