{"id":3202,"date":"2023-06-06T14:20:53","date_gmt":"2023-06-06T14:20:53","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=3202"},"modified":"2023-06-06T14:20:53","modified_gmt":"2023-06-06T14:20:53","slug":"prihod-od-dodatnog-poreza-na-dobit","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/prihod-od-dodatnog-poreza-na-dobit\/","title":{"rendered":"Prihod od dodatnog poreza na dobit"},"content":{"rendered":"<p>Prema <a href=\"https:\/\/www.zakon.hr\/z\/3397\/Zakon-o-dodatnom-porezu-na-dobit\">Zakonu o dodatnom porezu na dobit<\/a>, koji je stupio na snagu 23. prosinca 2022. godine (Narodne novine br. 151\/2022), porezni obveznik dodatnog poreza na dobit se utvr\u0111uje prema propisu o oporezivanju dobiti koji je u poreznom razdoblju (za koje se utvr\u0111uje obveza dodatnog poreza na dobit) ostvario prihode ve\u0107e od 300 milijuna kuna. <!--more--><\/p>\n<p>Dodatni porez na dobit pla\u0107a se na utvr\u0111enu poreznu osnovicu koju \u010dini pozitivna razlika izme\u0111u oporezive dobiti poreznog razdoblja i prosje\u010dne oporezive dobiti prethodnih poreznih razdoblja uve\u0107ane za 20 %, a pla\u0107a se po stopi od 33 %.<\/p>\n<h2><strong>Zaprimljene prijave i iznosi<\/strong><\/h2>\n<p>Poslovni subjekti u Hrvatskoj su, uglavnom, do kraja travnja bili obvezni podnijeti poreznu prijavu te su u skladu s tim uplatiti sredstva u dr\u017eavni prora\u010dun.<\/p>\n<p>Prema podacima, do 8. svibnja 2023. godine zaprimljene su 353 prijave o dodatnom porezu na dobit u iznosu od 236 milijuna eura. Do 5. svibnja 2023. godine u dr\u017eavni prora\u010dun je upla\u0107eno vi\u0161e od 213 milijuna eura.<\/p>\n<p>Napominjemo kako navedene prijave i iznosi nisu kona\u010dni jer postoje poslovni subjekti \u010dija se fiskalna godina ne podudara s kalendarskom. Prema tome, postoji mogu\u0107nost pove\u0107anja iznosa.<\/p>\n<h2><strong>Koja industrija prednja\u010di u obvezi pla\u0107anja?<\/strong><\/h2>\n<p>U obvezi pla\u0107anja dodatnog poreza na dobit prednja\u010de kompanije iz prera\u0111iva\u010dke industrije \u2013 njih 41 mora platiti 103 milijuna eura dodatnog poreza. Zatim, 69 subjekata iz trgovine na veliko i malo mora platiti 35 milijuna eura, osam tvrtki iz djelatnosti opskrbe elektri\u010dnom energijom, plinom, parom i sli\u010dno mora platiti ne\u0161to vi\u0161e od 16 milijuna eura, a \u0161est subjekata iz financijskih djelatnosti i osiguranja imaju obvezu platiti ne\u0161to vi\u0161e od 23 milijuna eura.<\/p>\n<h2><strong>Za \u0161to su namijenjena sredstva? <\/strong><\/h2>\n<p>Vlada Republike Hrvatske je prilikom uvo\u0111enja Zakona o dodatnom porezu na dobit naglasila kako \u0107e se prikupljena sredstva koristiti za pomo\u0107 najugro\u017eenijim skupinama gra\u0111ana. K tome, objavili su kako je u travnju raspodijeljeno ne\u0161to vi\u0161e od 102 milijuna eura.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prema Zakonu o dodatnom porezu na dobit, koji je stupio na snagu 23. prosinca 2022. godine (Narodne novine br. 151\/2022), porezni obveznik dodatnog poreza na dobit se utvr\u0111uje prema propisu o oporezivanju dobiti koji je u poreznom razdoblju (za koje se utvr\u0111uje obveza dodatnog poreza na dobit) ostvario prihode ve\u0107e od 300 milijuna kuna.<\/p>\n","protected":false},"author":6,"featured_media":7103,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Prihod od dodatnog poreza na dobit - Confida<\/title>\n<meta name=\"description\" content=\"Poslovni subjekti u Hrvatskoj su, uglavnom, do kraja travnja bili obvezni podnijeti poreznu prijavu te su u skladu s tim uplatiti sredstva u dr\u017eavni prora\u010dun.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/prihod-od-dodatnog-poreza-na-dobit\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prihod od dodatnog poreza na dobit - 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