S prodajo nepremičnin povezani davki

delo diplomskega seminarja

Tanja Boršić (Author), Lidija Hauptman (Mentor)

Abstract

Proučili smo davke, ki so povezani s prodajo nepremičnine. Podrobneje smo se osredotočili na Zakon o davku na promet nepremičnin, pa tudi na Zakon o davku na dodano vrednost in Zakon o davku od dobička iz kapitala, ki sta neposredno povezana s prodajo nepremičnine. Zakon o davku na promet nepremičnin opredeljuje, da je predmet obdavčitve vsaka prodaja nepremičnine oziroma vsaka prodaja lastninske pravice na nepremičnini. Zavezanec za plačilo davka je prodajalec nepremičnine, davčna osnova je prodajna cena nepremičnine, davčna stopnja pa znaša 2 %. Zakon ima tudi določene oprostitve plačila davka. Zakon o davku na dodano vrednost opredeljuje, da je predmet obdavčitve vsaka dobava blaga, med katere spadajo tudi nepremičnine ali opravljena storitev, vendar se ta davek plača samo pri novonastalih objektih in zemljiščih, ki še niso bile vseljene oziroma uporabljene. Zakon pravi, da je zavezanec za plačilo davka vsaka oseba, ki je opravljala katerokoli ekonomsko dejavnost, ne glede na namen ali rezultat opravljanja dejavnosti. Davčna osnova je cena prodane nepremičnine, davčna stopnja pa lahko znaša 22 % ali 9,5 %. Tudi ta zakon navaja določene oprostitve. Zakon o davku od dobička iz kapitala opredeljuje, da je predmet obdavčitve vsak dobiček, dosežen z odsvojitvijo kapitala. Zavezanec za davek je vsaka fizična oseba, ki je s prodajo nepremičnine dosegla dobiček. Davčna osnova je razlika med vrednostjo kapitala ob odsvojitvi in vrednostjo kapitala ob pridobitvi. Davčna osnova je 25 % in se vsakih pet let znižuje, tako da je po dvajsetih letih davčna stopnja 0 %. Tudi ta zakon določa nekatere oprostitve. Na koncu vseh treh omenjenih poglavij o zakonih smo naredili tudi računske primere, v katerih smo, v določenih situacijah, izračunali katere davke morajo plačati zavezanci, kaj jim predstavlja davčno osnovo in koliko znaša davčna stopnja.

Keywords

nepremičnine;davki;obdavčenje;davek na dodano vrednost;davek od dobička;davčni zavezanci;davčna osnova;davčna stopnja;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Boršić]
UDC:	336.226.212.1
COBISS:	11568156
Views:	3178
Downloads:	370
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Taxes related to the sale of real estate
Secondary abstract:	In the dissertation we did a research related to taxation of the sale of the real estate. The main focus of the research is on the Law on Taxation of the real estate, the Law on Value added tax and the Law on tax on capital gains. The latter two are directly related to the sale of the real estate. The Law on Taxation of the real estate states that the base for taxation of the real estate is every sale of the real estate or every sale of the right on the property A person who sels a real estate is bound to pay the above mentioned tax, the tax base is the selling price of the real estate and the tax rate in this case comes down to 2 per cent. The Law on Value added tax states that the tax base is every delivery of goods including the real estate or the service done. However, the tax mentioned above should be paid only in case of the new built property and land, by which none of them have been used before. The law we are talking about in this section says that every person, who did any kind of economic activity is obliged to pay the Value added tax, no matter the purpose or the result of the economic activity. Tax base in the matter of speaking is the price of the sold real estate, tax rate could be 22 per cent or 9,5 per cent. The mentioned law allows some dispensations. The Law on tax on capital gains states that the tax base is every profit reached by expropriation of the capital. Every person that gains a profit by seling his or hers real estate is obliged to pay tax on this profit. Tax base is the difference between the value of the capital at the expropriation and the value of the capital at the acquisition. Tax rate in this case is 25 per cent and gets reduced every five years. Moreover, tax rate after 20 years is 0 per cent. The mentioned law allows some dispensations as well. Every law mentioned above is described in an individual section. After each section there is some arithmetic examples that in some situations show which kind of the mentioned tax an individual is obliged to pay, what is the tax base and how high the tax rate is.
Secondary keywords:	Real estate;The Law on Taxation of the real estate;The Law on Value added tax;The Law on tax on capital gains;tax base;tax rate;tax dispensation;tax declaration;property tax.;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	44 str., 2 str. pril.
ID:	8727376