Porez na dodanu vrijednost

U ovom dijelu ukratko najavljujem što je sve obrađeno u završnom radu počevši od poreza na dodanu vrijednost kroz povijest koji je sredinom 60-ih prošlog stoljeća postojao u nepotpunom obliku samo u Francuskoj, da bi danas bio oblik oporezivanja finalne potrošnje u gotovo svim državama svijeta. U Republici Hrvatskoj je uveden 1. siječnja 1998. Područje primjene PDV-a podrazumijeva tuzemstvo, EU, područje EU te država članica, te područje trećih zemalja. Predmet oporezivanja je svaka isporuka dobara ili usluga u tuzemstvu uz naknadu, stjecanje dobara u EU, uvoz dobara, a porezni obveznik može biti bilo koja fizička ili pravna osoba koja gospodarsku djelatnost obavlja samostalno bez obzira na rezultat i svrhu poslovanja. Ukratko je prikazan razvoj PDV-a i mijenjanja njegovih stopa u RH koje danas iznose 5%, 13% i 25%, što RH svrstava među vrh ljestvice po visini glavne stope (25%) država članica EU. Detaljno su navedena oslobođenja od PDV-a za određene djelatnosti od javnog interesa, za ostale djelatnosti, za isporuke dobara unutar EU, za određene usluge prijevoza u EU, pri izvozu te uvozu te u vezi s međunarodnim prijevozom. Ukratko je opisan povrat PDV-a te ispostavljanje računa s potrebnim podatcima za isti te razdoblje oporezivanja. Kao što za sve postoje nekakve kazne i prekršaji tako postoji i za PDV i „njegova“ nezakonita korištenja, odnosno nekorištenja i prijevare pa su na kraju obrađene i prekršajne odredbe te naveden primjer u vezi PDV prijevara.In this section it is briefly declared what has been studied in final artical beginning with value added tax throughout history which was existant only in France in middle 60s of 20th century containing incomplete form. Today it is a form of final consumption taxation in almost every country of the world. In Republic of Croatia was introduced on January 1st 1998. Region of application of value added tax implies on Republic of Croatia, European Union, region of EU and its member countries, and also a region of third countries which are not part of EU. The object of taxation is every delivery of goods or the performance of services in Republic of Croatia containing fee, purchase of goods in EU, import of goods, and the taxpayer can be any physical or legal entity who carry out economic activities independently without regard to the outcome or purpose of the business. It is briefly mentioned development of value added tax and changing of its rates in Republic of Croatia which, to this present day, are 5%, 13% and 25%. Republic of Croatia among other members of EU remains at the top of the charts depending on the amount of the main rate (25%). There is detailed list of exemption from value added tax for certain activities of public interest, other activities, delivery of goods inside of EU, certain transport services inside of EU, import and export, and in relation with international transport. It is briefly described the return of value added tax and billing with necessary data on the receipt, as well as the period of taxation. As we all know there are fines and violations for everything as well as for value added tax and its illegal usage and unusage with fraud. So, at the end, violation provisions have been listed a long with an example of value added tax frauds