Specifičnost računovodstva u djelatnosti dentalne medicine u privatnom sektoru

master's thesis

• Title (english): Particularities of dental medicine accounting in the private sector
• Author: Marina Đurović
• Mentor: Katarina Žager (mentor)
• Committee member: Ana Novak (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Djelatnost dentalne medicine u privatnom sektoru u Republici Hrvatskoj može se obavljati kroz nekoliko pravnih oblika poslovnih subjekata – kroz privatnu odnosno grupnu praksu, zdravstvenu ustanovu (polikliniku) ili trgovačko društvo. Postupak osnivanja poslovnog subjekta u djelatnosti dentalne medicine u privatnom sektoru podrazumijeva dobivanje mišljenja i dozvole od strane nadležnih organa ove djelatnosti, a to su Hrvatska komora dentalne medicine i Ministarstvo zdravlja, te udovoljavanje propisanim uvjetima u pogledu prostora, medicinsko-tehničke opreme i osoblja.
Ovisno o pravnom obliku, poslovni subjekti u ovoj djelatnosti mogu biti obveznici poreza na dohodak ili poreza na dobit, dok su samo trgovačka društva u djelatnosti dentalne medicine obveznici poreza na dodanu vrijednost. Računovodstvene isprave koje sastavljaju i poslovne knjige koje vode poslovni subjekti u djelatnosti dentalne medicine u privatnom sektoru ovise o pravnom obliku u kojem su osnovani i o obvezi obračuna i plaćanja posrednih i neposrednih poreza. Zdravstvene ustanove – poliklinike i trgovačka društva u djelatnosti dentalne medicine u privatnom sektoru obvezni su poštivati odredbe Zakona o računovodstvu te Hrvatske standarde financijskog izvještavanja budući je riječ prvenstveno o poduzetnicima koji se klasificiraju kao mali subjekti. Poslovni subjekti u ovoj djelatnosti u privatnom sektoru obveznici su fiskalizacije iz razloga što u svom poslovanju prometuju gotovinom.
Financijsko izvještavanje poslovnih subjekata u djelatnosti dentalne medicine u privatnom sektoru obveznika poreza na dohodak provodi se putem godišnje prijave poreza na dohodak koja se podnosi Poreznoj upravi na obrascu DOH sa potrebnim prilozima, dok se financijsko izvještavanje obveznika poreza na dobit provodi putem propisanih financijskih izvještaja za male subjekte, a to su bilanca, račun dobiti i gubitka te bilješke uz financijske izvještaje.

Abstract (english)

The activity of dental medicine in the private sector of the Republic of Croatia can be performed through several legal forms of business entities – through a private or a group practice, a healthcare institution (polyclinic) or a company. The procedure of founding a dental medicine business entity in the private sector implies the obtaining of opinion and permission by the authorities competent for this activity, the Croatian Dental Chamber and the Ministry of Health, as well as the compliance with the prescribed conditions regarding the space, medical and technical equipment and personnel. Depending on the legal form, business entities in this activity can be subject to income tax or profit tax whereas only companies in the activity of dental medicine are subject to value added tax. Accounting documents and financial records kept by the entities in the activity of dental medicine in the private sector depend on the legal form in which they are founded and on the obligation to calculate and pay direct and indirect taxes. Healthcare institutions – polyclinics and companies in the activity of dental medicine in the private sector are obliged to comply with the provisions of the Accounting Act and with the Croatian Financial Reporting Standards since this is primarily the case of entrepreneurs classified as small entities. Business entities in this activity in the private sector are subject to fiscalization because they deal with cash in their line of work. Financial reporting of the business entities in the activity of dental medicine in the private sector which are subject to income tax is done via the annual income tax return submitted to the Tax Administration on the income tax return form (DOH form) with the necessary attachments, whereas the financial reporting of the entities subject to profit tax is done via the prescribed financial reports for small entities such as balance sheet, profit and loss account and notes accompanying financial reports.

• Keywords: djelatnost dentalne medicine u privatnom sektoru; računovodstvene isprave; poslovne knjige; financijsko izvještavanje
• Keywords (english): activity of dental medicine in the private sector; accounting documents; financial records; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:905556
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-11-04 09:44:56