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Obrtništvo je značajan i strateški važan podsustav nacionalnog gospodarstva. Temeljne koristi obrtništva su generiranje zaposlenosti u nekom gospodarstvu, ali i ostvarenje prihoda. Jednostavnost njegova pokretanja i pogodan porezni tretman temeljni su razlozi zbog kojih se poslovni subjekti početnici najčešće odlučuju na njega. U Hrvatskoj postoji specifičan porezni tretman obrtnika, koji se poreznim reformama regulira i mijenja na godišnjoj razini. On je reguliran nizom zakona i podzakonskih akata. Vodeće poslovne knjige obrtnika su knjiga primitaka i izdataka, popis dugotrajne imovine, knjiga prometa, evidencija o tražbinama i obvezama te evidencija o nabavi i utrošku repromaterijalu. Sve poslovne knjige podnose se u zakonskom roku putem obrazaca koji su javno dostupni na stranicama Porezne uprave, ali i Hrvatske obrtničke komore, kao krovne institucije. Odabrani obrt obveznik je poreza na dohodak. U radu se analiziraju porezna prijava poreza na dohodak za 2019. i 2020. godini, kao i popis primitaka i izdataka. Crafts are very significant and strategically important subsystems of the national economy. The basic benefits of them are the generation of employment in an economy, but also the generation of natinal income. In Croatia they are popular for the business subjects that are starting their business and in the first years of doing business. The reason is its specific tax treatment. In Croatia thiy business and system has been regulated by a series of laws and bylaws. The leading business books are the book of receipts and expenditures, the inventory of fixed assets, the book of transactions, the records of receivables and liabilities, and the records of procurement and consumption of raw materials. All business books are submitted within the legal deadline via forms that are publicly available on the website of the Tax Administration, but also the Croatian Chamber of Trades and Crafts. The selected craft is subject to income tax. The paper analyzes the income tax return for 2019 and 2020, as well as the list of receipts and expenditures |
