Subota, 28 siječnja, 2023
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    Drugi dohodak i porezi

    Dodatni, mali poslovi su u razvijenim zemljama neoporezivi

    Dodatni, mali poslovi koji ostvaruju drugi dohodak u mnogim se zemljama tretiraju neoporezivo. Ta se neoporezivost kreće negdje do granice od 5 -6.000 eura godišnjeg prihoda ili na razini najniže mjesečne plaće umnožene s 12 mjeseci.

    Znamo da je prosječni prihod, drugi dohodak od organiziranja i iznajmljivanja smještaja turistima u Hrvatskoj na prosječnoj razini od 6.000 eura ili 45.000 kuna. Na taj se prihod plaćaju zbrojena davanja od 12% (porez na dohodak, turistička pristojba, turistička članarina), kada se preračunaju svi paušalni iznosi po krevetu.

    Čak i kod OPGa u formi Samoopskrbnog poljoprivrednog gospodarstva kada godišnji promet prodanih poljoprivrednih proizvoda ne prelazi iznos od 85.000 kn, nema poreza. Ovaj oblik dodatnog prihoda tretira se kao dodatni, mali posao uz drugi, stalan posao.

    Građani nemaju pravo na odbitak pretporeza ni troškova

    Da li država nešto gubi “opraštanjem” poreza na male iznose drugog dohotka ? Država nikad ne gubi. Prije svega ovim se prihodom pojačava kućni proračun iz kojega se plaćaju potrebe domaćinstva. Negdje je to škola, negdje obnova kuće, stana, obnova vozila, plovila, kupovina trajnih dobara ili opreme, hrane… U svakom se slučaju kod slijedećeg plaćanja obračunava porez na dodanu vrijednost koji je za građane nepovratan. Kod nas građani ne mogu u godišnjoj poreznoj prijavi odbiti na primjer trošak obnove krova na svojoj kući. U razvijenim se zemljama i to može.

    Porez na porez na porez

    Kad recimo domaćin smještaja s novcem od drugog dohotka iznajmljivanjem smještaja kupi kruh u pekari, ili račun za odvoz smeća, za potrošenu vodu… po svakom tom računu plaća i porez na dodanu vrijednost koji ide izravno u državni proračun. Taj iznos u ovome slučaju iznosi jednu četvrtinu cijene usluge zbrinjavanja otpada, na primjer. Tvrtka koja zbrinjava otpad opet tim novcem nabavlja gorivo za svoja vozila pa kroz taj izdatak opet plaća PDV. Koncem mjeseca se mora platiti razlika PDVa između onog koji je plaćen po ulaznom računu i onoga koji je naplaćen po izlaznom računu. Znači ako nema dovoljno ulaznih računa, tvrtka će platiti naplaćeni PDV. Osim toga tvrtka plaća i akontaciju poreza na dobit i porez na dobit po završnom računu ako dobiti bude. Znači, onaj novac koji je na početku bio neoporezovan kod slijedeće se transakcije oporezuje. Država uvijek dobiva. Državi je u interesu potrošnja jer što se više troši, plaća, biti će i veći porezni prihodi.

    Još jednom moram napomenuti da u razvijenim zemljama mali poslovi koji donose male godišnje prihode NISU oporezovani. U Njemačkoj na primjer, taj prihod može biti do 450 eura mjesečno, odnosno 5.400 eura godišnje. Primjenjivo na Hrvatsku, prihod od malog posla iznajmljivanja do 40.500 kuna bio bi NEOPOREZIV. Ovaj iznos odgovara prosječnom prihodu od iznajmljivanja i organiziranja smještaja turistima. U zemlji višeg standarda i viših dohodaka plaćaju se manji porezi. Tema za razmišljanje.
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