DAVČNE OBREMENITVE KMETOV

• Main Author: Ošina, Anja
• Other Authors: Škof, Bojan
• Format: Bachelor Thesis
• Language: Slovenian
• Published: A. Ošina 2014
• Subjects: kmetija; davek; katastrski dohodek; osnovna kmetijska dejavnost; dejanski prihodek; DDV; farm; tax; cadastral income; basic agricultural activity; acctual income; value-added tax; info:eu-repo/classification/udc/336.2(043.2); sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=46078; https://dk.um.si/Dokument.php?id=67109&dn=; https://plus.si.cobiss.net/opac7/bib/4790315?lang=sl

V diplomskem delu sem se osredotočila na obdavčitev dohodka iz osnovne kmetijske in gozdarske dejavnosti, ki je v slovenskem davčnem sistemu urejena v sklopu dohodnine, ter nekatere druge davčne obremenitve kmetov. V slovenskem pravnem sistemu je uveljavljeno, da lahko kmetje načeloma sami izberejo po kakšnem sistemu bo obdavčen dohodek iz osnovne kmetijske in gozdarske dejavnosti, razen v primerih izjem in izpolnjevanju drugih pogojev, ki so v nadaljevanju podrobneje opisani. V osnovi lahko kmetje izberejo ali bodo njihovi dohodki obdavčeni po katastrskem dohodku ali pa glede na dejanske prihodke in dejanske oziroma normirane odhodke. Od letošnjega leta je slednje obvezno za kmetije, katerih povprečni katastrski dohodek dveh preteklih let presega 7.500 evrov. Tudi glede katastrskega dohodka so bile v preteklih letih izpeljane obsežne spremembe, saj je bila kategorija katastrskih razredov zamenjana z bonitetnimi točkami. Kateri sistem je za posamezno kmetijo primernejši in v najboljšem primeru tudi ugodnejši, pa je odvisno od strukture vsake posamezne kmetije. Primerjava je pokazala bistvene razlike pri določanju davčne osnove. Tudi za kmetije obstaja možnost vstopa v sistem davka na dodano vrednost. Kmetije lahko prostovoljno vstopijo v sistem, vendar pa je vstop v določenih primerih obvezen. Vstop v sistem je obvezen pri kmetijah, katerih dohodki iz osnovne kmetijske in gozdarske dejavnosti so obdavčeni po katastrskem dohodku, kadar ta presega 7.500 evrov. Pri kmetijah, ki pa so obdavčene po dejanskih prihodkih in (normiranih) odhodkih, pa mejni znesek znaša 50.000 evrov. Bistvena prednost, ki jo daje sistem davka na dodano vrednost, je možnost uveljavljanja vstopnega davka in s tem dejansko znižanje stroškov poslovanja kmetije. Ostale obravnavane davčne obremenitve kmetov so (predlagani in za enkrat še neuveljavljeni) davek na nepremičnine, prispevki za socialno varnost in v določenih (v nadaljevanju opisanih) primerih davek v povezavi z dedovanjem kmetijskega gospodarstva. Na podlagi, v diplomskem delu, opisanih dejstev lahko sklepamo na vse večji razvoj kmetijstva in povečanje konkurenčnosti slovenskih kmetij tudi v primerjavi s tujimi kmetijami. V interesu nosilcev velikih kmetijskih gospodarstev je tehnološki razvoj, visoka stopnja znanja tako s področja agronomije in ekonomije. In my final work I focused on taxation of income from basic agricultural activity, which involves agricultural and forestry activity and is in Slovene taxation system one of the ways of taxation of personal income. I also described some of other farmer´s tax strains. In Slovene taxation system is established a possibility for farmers to choose the system their incomes are going to be taxed by, except in some exceptions or by fulfilling other terms, which are described in this final work. Slovene farmers can choose if their incomes from basic agricultural activity are going to be taxed by the cadastral income or according to the actual incomes and actual or normalized expenses. The last is obligatory for farmers whose cadastral income of two past years exceeds 7.500 euros, form the beginning of this year. In the system of cadastral income, have been quite some changes in the past years. One of the most important one is the change of cadastral grade with agricultural land rating. Which system is better or even cheaper for a farm, depends on the structure of individual farm. The comparison shown essential differences, when taxable base is being determined. Farms can also entrance in the system of added-value tax, voluntarily or obligatory, when they fulfil terms. For farms taxed by cadastral income it is obligatory, when their cadastral income exceeds 7.500 euros. For farms taxed by actual incomes and (normalized) expenses it is obligatory when their income exceeds 50.000 euros. Fundamental preference, which the added-value tax system gives, is the potential to assert entry tax and with that actual reduction of business expenses of the farm. Other tax strains of farmers are: real estate tax (suggested and yet not enforced), welfare payments and inheritance tax in some cases (described). On the basis of in the final work described facts, can be concluded that agricultural activity, farming is being increased, altogether with competitiveness of Slovene farms also in comparison with foreign farms. In the best interest of the head of the farm is high technological development and high level of knowledge from the agricultural as well the economical sciences.