{"id":689,"date":"2019-11-14T14:39:43","date_gmt":"2019-11-14T13:39:43","guid":{"rendered":"http:\/\/localhost\/nimi\/?p=689"},"modified":"2020-01-29T12:37:14","modified_gmt":"2020-01-29T11:37:14","slug":"da-li-da-postanem-pausalac","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/da-li-da-postanem-pausalac\/","title":{"rendered":"Da li da postanem \u201ePAU\u0160ALAC\u201c"},"content":{"rendered":"

Da li \u0107ete je\nvoditi kao preduzetnik ili \u0107e ona postati akcionarsko ili orta\u010dko dru\u0161tvo,\ndru\u0161tvo ograni\u010dene odgovornosti i sli\u010dno, umnogome zavisi od odluke za model\noporezivanja za koji se odlu\u010dite.<\/p>\n\n\n\n

Kada govorimo o\npreduzetnicima, osnovni na\u010dini oporezivanja preduzetnika su:<\/p>\n\n\n\n

  1. Preduzetnik koji je pau\u0161alno oporezovan<\/li>
  2. Preduzetnik koji se odlu\u010dio na tzv. \u201esamooporezivanje\u201c<\/li>
  3. Preduzetnik koji se odlu\u010dio na isplatu li\u010dne zarade<\/li><\/ol>\n\n\n\n

    U ovom tekstu\npri\u010damo ne\u0161to vi\u0161e o ovom prvom modelu. <\/p>\n\n\n\n

    Obaveze koje ima\npau\u0161alni preduzetnik<\/strong><\/p>\n\n\n\n

    Pretpostavimo da\nste ve\u0107 osnovali firmu kao preduzetnik i da \u017eelite da budete \u201epau\u0161alac\u201c.\nNajpre, za pau\u0161alni model oporezivanja firme odlu\u010dujete se tako \u0161to Poreskoj\nupravi (na op\u0161tini na kojoj je sedi\u0161te firme) podnosite zahtev za pau\u0161alnim\noporezivanjem najkasnije 15 dana od osnivanja. Zahtev \u0107ete podnositi\nsvake godine.<\/strong> Dakle, ako ste ve\u0107 preduzetnik i ovo vam je neka naredna\ngodina poslovanja, onda isti zahtev predajete do 30. novembra teku\u0107e godine za\nnarednu godinu. Poreska uprava donosi odluku o iznosu poreza i doprinosa koje\n\u0107ete pla\u0107ati tokom jedne godine poslovanja. Ovaj iznos koji je propisan\nje fiksan<\/strong> (da ka\u017eemo \u201epau\u0161alan\u201c \u2013 otuda i ime ovog na\u010dina\npla\u0107anja da\u017ebina) do dono\u0161enja narednog re\u0161enja, \u0161to je naj\u010de\u0161\u0107e za godinu\ndana. Dakle, nakon \u0161to Vam Poreska uprava taj iznos propi\u0161e i zahtev odobri,\nsve \u0161to imate od obaveza prema dr\u017eavi je da jednom mese\u010dno platite ovaj\niznos.<\/strong><\/p>\n\n\n\n

    Kako da znam koliko\n\u0107e porez da placam?<\/strong><\/p>\n\n\n\n

    Na ovo pitanje samo\ndelimi\u010dno mo\u017eemo dati odgovor. Postoji jedna Uredba koja odre\u0111uje koji su\nkriterijumi za osnovicu za pau\u0161alno oporezovane preduzetnike, ali u njoj su\nsamo neka pravila deterministi\u010dka. Na primer, osnovica od koje se polazi je\nprose\u010dna mese\u010dna bruto zarada u Srbiji. Dalje, na osnovicu uti\u010de starost\npreduzetnika i njegova sposobnost, broj zaposlenih kod preduzetnika (da \u2013 i\npreduzetnik koji je pau\u0161alac mo\u017ee da ima svoje zaposlene!). Iznos tako\u0111e zavisi\ni od toga da li ste ve\u0107 negde zaposleni ili svoj preduzetni\u010dki biznis\nzapo\u010dinjete kao nezaposleni. U prvom slu\u010daju \u0107ete, o\u010dekivano, za obaveze\npla\u0107ati manje nego u drugom, jer ne mo\u017eete pla\u0107ati doprinose za zdravstveno\nosiguranje i za nezaposlenost i kao zaposleni i kao pau\u0161alac pride.<\/p>\n\n\n\n

    Primer\nnedeterministi\u010dkih pravila koji uti\u010du na iznos obaveza su: lokacija sedi\u0161ta,\ntr\u017ei\u0161ni uslovi rada, stanje konkurencije. Ovde ste u milosti algoritma (ako\nneki uop\u0161te postoji) tj. procene koju koristi Poreska uprava za odre\u0111ivanje\nosnovice.<\/p>\n\n\n\n

    Prema na\u0161em\niskustvu, za iste dve delatnosti, ni\u017ee su osnvoice za pausalce u prigradskim\nop\u017etinama I nekim nareyijenim opstinama u Srbiji, nego u vecim gradovima.<\/p>\n\n\n\n

    Kad vam poreski\norgan jednom utvrdi osnovicu, dostavi\u0107e vam re\u0161enje o iznosu obaveza. Postoji\nrazlika izme\u0111u osnovice i iznosa koji treba da pla\u0107ate. Osnovica se utvr\u0111uje\nre\u0161enjem i na nju uti\u010du gore pobrojani faktori.<\/p>\n\n\n\n

    .<\/p>\n\n\n\n

    \u0160ta su jo\u0161 obaveze\npau\u0161alca, a koje su ujedno i prednosti<\/strong><\/p>\n\n\n\n

    Ono \u0161to pla\u0107ate jesu\nporez na prihod i socijalni doprinosi \u2013 na jednoj uplatnici. Va\u0161e obaveze\ntako\u0111e su izdavanje ra\u010duna za svaku prodatu robu ili pru\u017eenu uslugu, koje\nmorate zavoditi u Knjizi ostvarenog prometa (KPO)<\/a>. Zna\u010di,\noslobo\u0111eni ste obaveze vo\u0111enja knjigovodstva, te \u0161tedite na tro\u0161ku vo\u0111enja\nposlovnih knjiga.<\/p>\n\n\n\n

    Pritom, istovremeno\nmo\u017eete podizati novac sa ra\u010duna neograni\u010deno i bez pravdanja ra\u010duna, uz malu\nogradu \u2013 do 150 000 RSD dnevno, \u0161to se mo\u017ee re\u0107i da je vi\u0161e nego dovoljan\ndnevni limit. Neograni\u010deno? Ne ba\u0161. Va\u0161 godi\u0161nji prihod ne sme prelaziti 6\nmiliona dinara. Ovo je naj\u010de\u0161\u0107e motiv za sve koji \u017eele da se ostvare kao\npreduzetnici a ne moraju da se \u201epetljaju\u201c sa knjigovodstvom. Otvorim firmu kao\npau\u0161alac, platim tu jednu uplatnicu, izdam ra\u010dun za svoj promet i skidam novce\nbez ikakvog obja\u0161njavanja, pravdanja bilo kome.<\/p>\n\n\n\n

    Mane pau\u0161alnog\noporezivanja<\/strong><\/p>\n\n\n\n

    Videli smo koje su odli\u010dne\npogodnosti: nema tro\u0161kova i gubljenja vremena na administraciju i\nknjigovodstvo, porez je fiksan i propisan i, nakon \u0161to je izmiren, nema\ndodatnog oporezivanja na prihod i sli\u010dno, dok god njegovo godi\u0161nje prihodovanje\nne prelazi 6 miliona dinara.<\/p>\n\n\n\n

    Ako se uzme da\nmese\u010dne obaveze pau\u0161alca iznose od 15000 do 50000 dinara, mo\u017ee se re\u0107i da ovaj\nmodel oporezivanja posebno odgovara malim biznisima i onima koji imaju ve\u0107\nunapred velike ugovorene poslove i zna\u010dajnija REDOVNA primanja u najavi.<\/p>\n\n\n\n

    Me\u0111utim, ukoliko to\nnije slu\u010daj, mo\u017ee se desiti da pogre\u0161na procena budu\u0107eg poslovanja izazove i\nizbor pau\u0161alnog oporezivanja kao pogre\u0161ne odluke. <\/p>\n\n\n\n

    Zatim, ukoliko tek\nzapo\u010dinjete posao, a nemate neke ve\u0107e ugovorene poslove ili dovoljno finansija\nza ulaganje, mo\u017eda o pau\u0161alnom tipu oporezivanja treba da razmislite jo\u0161\njednom.<\/p>\n\n\n\n

    Na samom kraju, jo\u0161\njedna mana ovog na\u010dina oporezivanja koja se ti\u010de preduzetnika pau\u0161alca, koju\nmorate imati u vidu. Kako se mo\u017ee desiti da pro\u0111u meseci (a u poslednje vreme\nsmo svedoci da pro\u0111u i godine rada) do izdavanja novog re\u0161enja od strane\nnadle\u017enog organa, to nadle\u017eni poreski organ mo\u017ee izdati re\u0161enje o obavezama\n\u010diji je iznos zna\u010dajno ve\u0107i od onog koji trenutno izmirujete, te bi i o tome\ntrebalo povesti ra\u010duna.<\/p>","protected":false},"excerpt":{"rendered":"

    Ukoliko ste re\u0161ili da pokrenete sopstveni biznis, Izbor modela oporezivanja uglavnom je glavna odluka i za re\u0161avanje pitanja pravne forme, odnosno tipa Va\u0161e firme<\/p>","protected":false},"author":2,"featured_media":706,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"right-sidebar","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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