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Računovodstveni i porezni tretman izgradnje nekretnina za tržište

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  • Title:
    Računovodstveni i porezni tretman izgradnje nekretnina za tržište
  • Author: Banko, Karla
  • Subjects: DRUŠTVENE ZNANOSTI ; Ekonomija ; Računovodstvo
  • Description: Građevinarstvo je kompleksna djelatnost, koja je prema NKD-u svrstana u područje F, odjeljak 41. te obuhvaća sve poslove vezane uz gradnju, rekonstrukciju i rušenje građevinskih objekata. Kako je riječ o kompleksnoj djelatnosti tako ona sa sobom povlači kompleksno i specifično računovodstvo. Osim računovodstvenih standarda i načela, potrebno je obratiti pažnju na porezno motrište nekretnina. U RH porezni propisi nadvladavaju računovodstvene propise te računovodstveno evidentiranje proizlazi upravo iz poreznih propisa. Cilj rada je objasniti na koji način se vrši računovodstvena evidencija izgradnje, prodaje i prenamjene nekretnina te koje je porezne odredbe potrebno poštivati prilikom procesa prodaje. Prema Zakonu o vlasništvu i drugim stvarnim pravima, nekretnina obuhvaća zemljište i građevinu te postoji puno vrsta i oblika nekretnina. Pažnja je usmjerena na nekretnine koje se nalaze u poduzetničkim aktivnostima te su namijenjene daljnjoj prodaji na tržištu (stambene zgrade i kuće za odmor). Prema MRS 2 i HSFI 10, u vrijednost proizvodnje uključuju se svi troškovi nabave, konverzije i drugi troškovi koji su direktno povezani s izgradnjom nekretnine. Kod računovodstvenog praćenja, prvo se definiraju troškovi prema prirodnim vrstama, a potom se prilikom završetka izgradnje, svi pripadajući troškovi prenose na proizvodnju u tijeku. Dovršeni građevinski objekt se knjigovodstveno evidentira na zalihama gotovih objekata. Prije same prodaje nekretnine potrebno je utvrditi odnos troškova i ukupne vrijednosti jer o tome ovisi koja će se osnovica uzimati za oporezivanje. U Republici Hrvatskoj nekretnina se oporezuje Porezom na dodanu vrijednost ili Porezom na promet nekretnina. Kojim porezom će se oporezivati nekretnina ovisi o tome ispunjava li nekretnina određene uvjete. Kada se radi o izgradnji stanova dolazi do dodatnih mogućnosti. Ako poduzetnik ne uspije prodati stanove namijenjene prodaji, tada može prenamijeniti nekretninu što omogućuje poduzetniku stavljanje stanova u najam. Za prenamjenu stana potrebno je donijeti odluku od strane vlasnika poduzeća. Construction is a complex activity, which according to the NKD is classified in area F, section 41, and includes all jobs related to the construction, reconstruction and demolition of buildings. As it is a complex activity, it entails complex and specific accounting. In addition to accounting standards and principles, it is necessary to pay attention to the tax point of real estate. In the Republic of Croatia, tax regulations prevail over accounting regulations, and accounting records arise precisely from tax regulations. The aim of the work is to explain how the accounting records of the construction, sale and conversion of real estate are made and which tax provisions must be observed during the sale process. According to the Law on Property and Other Real Rights, real estate includes land and buildings, and there are many types and forms of real estate. Attention is focused on properties that are in entrepreneurial activities and are intended for further sale on the market (residential buildings and vacation homes). According to IAS 2 and HSFI 10, the production value includes all costs of acquisition, conversion and other costs that are directly related to the construction of real estate. In accounting monitoring, costs are first defined according to natural types, and then, when construction is completed, all associated costs are transferred to production in progress. The completed construction object is recorded in the bookkeeping of the inventory of finished objects. Before selling the real estate, it is necessary to determine the relationship between the costs and the total value, because it depends on what basis will be used for taxation. In the Republic of Croatia, real estate is taxed with Value Added Tax or Real Estate Sales Tax. Which tax the real estate will be taxed with depends on whether the real estate meets certain conditions. When it comes to the construction of apartments, there are additional possibilities. If the entrepreneur fails to sell the apartments intended for sale, then he can convert the real estate, which allows the entrepreneur to rent out the apartments. In order to convert an apartment, a decision must be made by the owner of the company.
  • Publisher: University of Zagreb. Faculty of Economics and Business. Department of Accounting
  • Creation Date: 2023
  • Language: Croatian
  • Source: DABAR Digital Academic Archives and Repositories
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