Accounting and tax treatment of craftsman in personal income tax system

Obrt se smatra najjednostavnijim oblikom organiziranja poslovnih aktivnosti te se upravo zbog toga, i zbog jednostavnog i brzog načina osnivanja obrta, sve više ljudi u Republici Hrvatskoj odlučuje na taj korak u cilju samozapošljavanja i zapošljavanja drugih ljudi. Većina obrta u Republici Hrvatskoj nalazi se u sustavu poreza na dohodak pa je ovaj rad primarno orijentiran na te obrtnike. Cilj rada je definirati i objasniti specifičnosti poslovanja obrta u Republici Hrvatskoj, njihov regulatorni okvir obavljanja djelatnosti, postupak osnivanja, obilježja računovodstva obrtnika, poslovne knjige koje su obvezni voditi te način utvrđivanja dohotka od obrtničke djelatnosti i pripadajuće porezne obveze s naglaskom na sustav poreza na dohodak. Računovodstvo obrtnika temelji se na jednostavnom knjigovodstvu po čemu se razlikuje od računovodstva poduzeća. To podrazumijeva knjiženje samo jedne stavke u poslovne knjige bez odgovarajuće protustavke. Također se primjenjuje načelo blagajne što znači da se transakcije evidentiraju kada se novac primi ili isplati, a ne kada su se poslovni događaji stvarno dogodili. Dohodak obrtnika se utvrđuje kao razlika između poslovnih primitaka i izdataka koji su sadržani u najvažnijoj poslovnoj knjizi, a to je knjiga primitaka i izdataka. Ostale obvezne poslovne knjige su: popis dugotrajne imovine, evidencija o tražbinama i obvezama i knjiga prometa. Obrtnik se u sustavu poreza na dohodak može odlučiti na paušalno plaćanje poreza te je tada obvezan voditi samo knjigu prometa. Međutim, obrtnik može, dobrovoljno ili po sili zakona ući, u sustav poreza na dobit te se tada na njega primjenjuju odredbe Zakona o računovodstvu i Hrvatskih standarda financijskog izvještavanja te njegovo računovodstvo postaje identično kao i računovodstvo poduzeća. Za potrebe pisanja ovog rada, odabran je obrt iz frizerske djelatnosti koji se nalazi u sustavu poreza na dohodak. Prikazani su određeni dijelovi njegovih poslovnih evidencija i godišnja porezna prijava u kojoj je utvrđena visina ostvarenog dohotka i iznos poreza i prireza koji je obrtnik bio dužan uplatiti.Craft is considered the simplest form of organizing business activities and precisely because of that, and because of the simple and quick way of establishing a craft, more and more people in Republic of Croatia decide to take that step in order to become self-employed and to employ other people. The majority of crafts in Republic of Croatia are in the income tax system, so this paper is primarily oriented towards there crafts. The aim of the work is to define and explain the specifics of the business of crafts in Republic of Croatia, their regulatory framework for carrying out activities, the establishment procedure, the characteristics of craft's accounting, financial statements that are required to be kept and the method of determining income from craft and related tax obligations with an emphasis on the income tax system. The accounting of craftsmen is based on single-entry bookkeeping, which differs them from the accounting of larger companies. This implies posting of only one entry for each transaction without a corresponding counterpart. It also applies the cash basis, which means that transactions are recorded when cash is received or paid, not when business events actually occur. The income of a craftsman is determined as the difference between business receipts and expenses, which are contained in the most important financial statement, which is the book of receipts and expenses. Other mandatory financial statements are: list of fixed assets, record of receivables and payables and book of turnover. In the income tax system, craftsman can decide to pay the tax in a lump sum and is then only obliged to keep the book of turnover. However, a craftsman can, voluntarily or by force of law, enter the profit tax system, and then the provisions of the Accounting Act and Croatian financial reporting standards apply to him, and his accounting becomes identical to the accounting of larger companies. For the purposes of writing this paper, a hairdressing craft was selected, which is in the income tax system. Certain parts of his financial records and the annual tax return were shown, in which were determined the amount of income and the amount of taxes that this craftsman was obliged to pay