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Za svoje zaključno delo sem si izbrala temo obdavčitev kmeta iz vidika dohodnine. Osredotočila sem se na obdavčitev iz osnovne kmetijske dejavnosti, osnovne gozdarske dejavnosti in dopolnilne dejavnosti na Slovenskem. Slovensko kmetijstvo je bilo v zadnjem obdobju deležno številnih reform, sploh na davčnem področju. V povezavi s temi reformami se tudi struktura živečih na kmetijah počasi spreminja. V mislih imam predvsem poklicno kvalifikacijo ljudi, živečih v kmečkem gospodinjstvu. Tako od kmetijstva ne živijo, kot je včasih bilo značilno, neizobraženi ljudje, ampak višje izobražen kader, ki mora svoje znanje za svoj obstoj nenehno nadgrajevati. Podeželje predstavlja velik del slovenskega ozemlja. Kmetijstvo na Slovenskem je zelo raznoliko – od ribištva, živinoreje, vinogradništva, sadjarstva do številnih dopolnilnih dejavnosti na kmetijah. Že same geografske značilnosti Slovenije nam pokažejo, kakšna je struktura kmetovanja, značilna za posamezno območje Slovenije, najsi gre za visokogorske kmetije z ekološko pridelavo ali do intenzivnega poljedelstva v nižinah in podobno. Z raziskavo sem se osredotočila na položaj kmeta z vidika dohodnine. Načeloma se kmetje smejo sami odločiti, za kakšen način obdavčitve se bodo odločili. To pravilo ima tudi izjemo, kjer so kmetje, ki so prejemniki nepovratnih sredstev iz Evropske unije, obdavčeni na podlagi dejanskih prihodkov in v primeru obveznega vstopa v sistem davka na dodano vrednost. Konec leta 2010 in 2011 je prišlo do sprememb pri obdavčitvi osnovne kmetijske in gozdarske dejavnosti. Izpostavila sem obdavčitev po katastrskem dohodku, ki bo prinesla številne spremembe glede obdavčitve kmetijske dejavnosti. Pri sprejemanju poslovnih odločitev in načrtovanju samega razvoja kmetije je potrebno veliko pozornosti nameniti samemu dohodkovnemu položaju kmetij kot majhnih gospodarskih enot. Kmetje se čedalje bolj zavedajo, da morajo za obstoj kmetije in posledično preživetja družinskih članov, preudarjene investirati v dejavnost. Veliko pomoč pri tem imajo ukrepi za usmeritev kmetijske politike. Pred kratkim so se na novo načrtale usmeritve skupne kmetijske politike v Evropski uniji za obdobje do leta 2020, ki posredno dajejo smernice slovenskim kmetom pri njihovem gospodarjenju. Pri izdelavi mojega diplomskega dela sem uporabljala zakonodajo, ki je bila v veljavi tekom nastajanja tega dela. Večjo pozornost sem namenila spremenjenemu Zakonu o ugotavljanju katastrskega dohodka in Zakonu o spremembah in dopolnitvah Zakona o dohodnini (ZDoh-2H), sprejetega konec leta 2010. Oba zakona sta prinesla številne spremembe na področju osnovne kmetijske in osnovne gozdarske dejavnosti. Kakšne posledice pa bosta imela zakona za kmeta na Slovenskem pa bo pokazal šele čas. Sama menim, da se kmetov ne bi smelo preveč davčno obremenjevati, saj so oni edini, ki ohranjajo izgled naše prelepe domovine. Ob prevelikih davčnih obremenitvah bi marsikatero kmečko gospodinjstvo propadlo, to pa bi imelo tako ekonomske kot demografske posledice. For my final work I have chosen the taxatation of farmer's personal income tax. The main focus is the taxatation from the basic farming activity, basic forestry activity and the supplementary activity in Slovenia. Slovenian farming had a number of the reforms in past, espesially in the taxatation of field. The structure of people living on farms has changed in conjuction with these reforms. The subjekt in mind is primarily the professional qualification of the people, who live in the farm household. Uneducated people use to make a living with farming, but nowdays only highly trained specialist, who must constantly upgrade the knowledge for the existence, survive in this sector. The rural region represents a big part of the Slovenian territory. Slovenian farming is very diverse – it ranges from fishing, livestock production, viticulture, fruit cultivation to various supplementary activities. The geografical features of Slovenian alone show us the typical farming structure of a particular part of Slovenia, either the high mountain farms with organic production or intensive farming in the lowland etc. My research is based on farmer's status in the light of income tax. Farmers can choose which type of taxatation they want to have. This rule also have one exeption: farmers, who are recipiens of non-refundable means from European Union, are subjct to tax based on the actual income. Before the of year 2010 and 2011 changes were made in the taxatation of primary farming and forest activities. I highlighted the taxatation of the cadastral income, which will introduce various changes regarding taxatation of different types of activities. The income status of farm as small economic units needs to bet aken into consideration while making bussiness decisions and planning the farms development. Farmers are increasingly aware that they need to make prudent investments into business if they want to ensure their farm's existence and consequently the survival of their familiy. The CAP (Common Agricultural Policy) plays big role in this. New EU CAP has been designed for the period until 2020, wich directly gives guidlines for Slovene farmers and their agricultural managment. In my research work I used the legislation that was in effect during my work. More attention was assigned to the changed Cadastral Icome Act and the Act Amending the Personal Income Tax Act, which was adopted at the end of 2010. These acts brought numerous changes in the field of basic farming and foresting activity. The consequences of these acts for the Slovenian farmer are still to be determined by time. I think that farmers should not given many taxes as they are the olny ones who preserve the apperance of our beatiful homeland. If the tax charges were too high, many farm household would collaps and that would have both economic and demographic consequences. |
