porez po odbitku

http://www.proz.com/kudoz/8574 na francusko engleskoj ploci

i http://www.proz.com/kudoz/980960 kojeg ste sigurno vi vec pronasli

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Note added at 19 hrs (2007-01-07 16:55:02 GMT)
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mislim da je to ovo...

[DOC] DEP-SRNFormat datoteke: Microsoft Word - Prikaži kao HTML
Oporezivanje primitaka od kapitala po odbitku – Upisuje se način na koji će Agencija obračunavati porez po odbitku na primitke (dohodak) od kapitala koji će ...
www.sda.hr/hr/files/obrasci/dep-srn_nalog_za_upis_skrbnicko...


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Note added at 19 hrs (2007-01-07 17:15:36 GMT)
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A source tax on wages and salaries is levied on remuneration earned by foreign employees with residence or temporary residence in Switzerland (but who do not have the permanent residence permit: Permit C) as long as they are not married either to a person who is a Swiss national or to a person who has the Permit C and as long as they receive their salary from a Swiss employer. Lump-sum deductions for employment expenses, insurance premiums or family deductions are granted. The tax is withheld at the rates applicable for individual income tax plus the appropriate cantonal and municipal tax at source rates. The taxation at source is usually a final tax. However, if the gross yearly income exceeds Sfr. 120,000, a taxpayer may apply for an ordinary assessment and any tax withheld is credited against the final tax liability. Income of non-resident (Swiss or foreign) employees who are employed only for a short period or as border commuter or as holder of a weekly residence permit, are subject to a tax at source


...Prilikom unosa ili kreiranja računa automatski se obračunava i knjiži porez, PDV i porez po odbitku (ovisno o zakontskim obvezama) koji se izvještava. Podešavanjem kroz parametre tako da nije potrebno programiranje u slučaju promjene poreznih stopa ili npr promjene perioda za izvještavanje

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Note added at 19 hrs (2007-01-07 17:25:15 GMT)
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When U.S. politicians talk about foreign investors paying their fair shares of U.S. income taxes, they allude to the imposition of tax on the basis of source. Source taxation applies to income arising within the geographic borders of the country levying the tax. Virtually every country imposing an income tax today does so on the basis of source.8 The United States asserts its source jurisdiction to tax the income earned in the United States by residents9 of other countries.10 Othercountries assert their source jurisdiction to tax the income arising within their borders that belongs to nonresidents, including residents of the United States.11



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Note added at 19 hrs (2007-01-07 17:30:50 GMT)
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Bitne promjene u predloženom Prijedlogu Zakona o porezu nadohodak su slijedece:1.Porezni obveznik, izvori dohotka, porezne stope i osnovicePojam poreznog obveznika – tuzemnog i inozemnog poreznogobveznika zamijenjen je pojmovima „rezident“ i „nerezident“.Uvodi se nova kategorija “izvor dohotka” koja propisuje da je izvor dohotka u primitku kojega ostvaruje porezni obveznik. Ovisno o izvoru taj dohodak jest: dohodak od nesamostalnog rada, dohodak od samostalnedjelatnosti, dohodak od imovine i imovinskih prava, dohodak od kapitala, dohodak od osiguranja i drugi dohodak. Iz navedene definicije razvidno je da je uveden novi pojam „drugi dohodak“, a u svrhu pojednostavljenja i razumijevanja poreznog sustava te ujednacavanja oporezivanja pojedinihprimitaka koji cine izvor dohotka.