{"id":16051,"date":"2017-11-19T08:43:41","date_gmt":"2017-11-19T07:43:41","guid":{"rendered":"http:\/\/www.obracun-placa.com\/?p=16051"},"modified":"2017-11-24T14:36:57","modified_gmt":"2017-11-24T13:36:57","slug":"godisnji-konacni-obracun-poreza-i-prireza-na-dohodak-za-2017-godinu","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-konacni-obracun-poreza-i-prireza-na-dohodak-za-2017-godinu\/","title":{"rendered":"Godi\u0161nji (kona\u010dni) obra\u010dun poreza i prireza na dohodak za 2017. godinu"},"content":{"rendered":"

Uobi\u010dajeno se godi\u0161nji obra\u010dun poreza na dohodak provodi na zadnjoj isplati pla\u0107e u godini (isplata pla\u0107e za 11. mjesec u 12. mjesecu 2017. godine). Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu i donosimo parametre za obra\u010dun i ostale informacije potrebne za godi\u0161nji (kona\u010dni) obra\u010dun poreza na dohodak.<\/span><\/p>\n

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  1. Provo\u0111enje godi\u0161njeg (kona\u010dnog) obra\u010duna poreza na dohodak (TEORIJA I PRAKSA)<\/span><\/a><\/span><\/li>\n
  2. Stope i grani\u010dni iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 2017.<\/span><\/a><\/span><\/li>\n
  3. Op\u0107ine sa promjenom prireza u 2017. i prosje\u010dne stope prireza<\/span><\/a><\/span><\/li>\n
  4. KALKULATOR<\/strong>\u00a0za godi\u0161nji obra\u010dun poreza i prireza na dohodak za 2017. godinu<\/span><\/a><\/span><\/li>\n
  5. Iskazivanje godi\u0161njeg obra\u010duna poreza i prireza na JOPPD obrascu<\/span><\/a><\/span><\/li>\n<\/ol>\n

    <\/a>Stope i grani\u010dni iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 2017.<\/strong><\/span><\/p>\n

    U 2017. godini nije bilo\u00a0promjene stopa poreza i granica za primjenu pojedine stope poreza na dohodak. Godi\u0161nji obra\u010dun poreza na dohodak je potrebno provesti sa slijede\u0107im granicama i po navedenim poreznim razredima i poreznim stopama.\u00a0<\/span><\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n
    \u00a0<\/caption>\n
    OD IZNOSA<\/strong><\/span><\/td>\nDO\u00a0IZNOSA<\/strong><\/span><\/td>\nSTOPA<\/strong><\/span><\/td>\n<\/tr>\n
    0,00\u00a0<\/strong><\/span><\/td>\n210.000,00\u00a0<\/strong><\/span><\/td>\n24,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
    210.000,01\u00a0<\/strong><\/span><\/td>\n…\u00a0<\/strong><\/span><\/td>\n36,00%\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
    <\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    <\/a>Op\u0107ine sa promjenom prireza u 2017. godini i pripadne prosje\u010dne stope prireza<\/strong><\/span><\/p>\n

    Za radnike koji prebivaju u op\u0107inama\/gradovima u kojima je tijekom godine do\u0161lo do promjene stope prireza primjenjuje se prosje\u010dna stopa prireza! Prosje\u010dna stopa prireza se ra\u010duna kao: ((STARA STOPA * BROJ DANA PRIMJENE) + (NOVA STOPA * BROJ DANA PRIMJENE)) \/ BROJ DANA U GODINI. Primjenom ove formule dolazi se do slijede\u0107ih “Prosje\u010dnih stopa prireza” koje je potrebno primijeniti za op\u0107ine u kojima je tijekom 2017. godine do\u0161lo do promjene stope prireza.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \u0160ifra<\/strong><\/span><\/td>\nNaziv\u00a0grada \/ op\u0107ine<\/strong><\/span><\/td>\nStara stopa do<\/span><\/td>\nStara stopa<\/span><\/td>\nBroj dana<\/span><\/td>\nNova stopa od<\/span><\/td>\nNova stopa<\/span><\/td>\nBroj dana<\/span><\/td>\nPROSJE\u010cNA STOPA PRIREZA<\/strong><\/span><\/td>\n<\/tr>\n
    \u00a03158<\/span><\/td>\nOzalj<\/span><\/td>\n\u00a028.02.<\/span><\/td>\n12%<\/span><\/td>\n59<\/span><\/td>\n01.03.<\/span><\/td>\n10%<\/span><\/td>\n306\u00a0<\/span><\/td>\n10,323%<\/span><\/td>\n<\/tr>\n
    \u00a01082\u00a0<\/span><\/td>\n\u00a0\u0110urmanec<\/span><\/td>\n\u00a022.02.<\/span><\/td>\n\u00a010%<\/span><\/td>\n53\u00a0<\/span><\/td>\n23.02.<\/span><\/td>\n0%<\/span><\/td>\n312\u00a0<\/span><\/td>\n1,452%<\/span><\/td>\n<\/tr>\n
    \u00a01414<\/span><\/td>\nGunja<\/span><\/td>\n\u00a030.06.\u00a0<\/span><\/td>\n0%<\/span><\/td>\n\u00a0181<\/span><\/td>\n01.07.<\/span><\/td>\n5%<\/span><\/td>\n184<\/span><\/td>\n2,520%<\/span><\/td>\n<\/tr>\n
    \u00a01112<\/span><\/td>\nErnestinovo<\/span><\/td>\n\u00a031.07.<\/span><\/td>\n0%<\/span><\/td>\n212\u00a0<\/span><\/td>\n01.08.<\/span><\/td>\n10%<\/span><\/td>\n153<\/span><\/td>\n4,192%<\/span><\/td>\n<\/tr>\n
    \u00a06173<\/span><\/td>\nMurter-Kornati<\/span><\/td>\n\u00a031.07.<\/span><\/td>\n6%<\/span><\/td>\n\u00a0212<\/span><\/td>\n\u00a001.08.<\/span><\/td>\n8%<\/span><\/td>\n153<\/span><\/td>\n6,838%<\/span><\/td>\n<\/tr>\n
    \u00a05843<\/span><\/td>\nVo\u0111inci<\/span><\/td>\n\u00a031.08.<\/span><\/td>\n0%<\/span><\/td>\n\u00a0243<\/span><\/td>\n01.09.<\/span><\/td>\n10%<\/span><\/td>\n122<\/span><\/td>\n3,342%<\/span><\/td>\n<\/tr>\n
    \u00a04090<\/span><\/td>\nSplit<\/span><\/td>\n\u00a031.10.<\/span><\/td>\n10%<\/span><\/td>\n304\u00a0<\/span><\/td>\n01.11.<\/span><\/td>\n15%<\/span><\/td>\n61<\/span><\/td>\n10,836%<\/span><\/td>\n<\/tr>\n
    \u00a00272<\/span><\/td>\nBol<\/span><\/td>\n\u00a031.10.<\/span><\/td>\n10%<\/span><\/td>\n304<\/span><\/td>\n01.11.<\/span><\/td>\n0%<\/span><\/td>\n61<\/span><\/td>\n8,328%\u00a0<\/span><\/td>\n<\/tr>\n
    \u00a02267<\/span><\/td>\nLastovo<\/span><\/span><\/td>\n\u00a030.11.<\/span><\/td>\n3%<\/span><\/td>\n334<\/span><\/td>\n01.12.<\/span><\/td>\n10%<\/span><\/td>\n31<\/span><\/td>\n3,594%\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n
    <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    <\/a>Kalkulator za godi\u0161nji obra\u010dun poreza i prireza na dohodak<\/strong><\/span><\/p>\n