{"id":105518,"date":"2016-08-01T07:21:42","date_gmt":"2016-08-01T05:21:42","guid":{"rendered":"http:\/\/hudo.com\/si\/?p=105518"},"modified":"2016-08-01T07:29:35","modified_gmt":"2016-08-01T05:29:35","slug":"mali-proizvajalci-piva-zganja-po-novem-manj-obdavceni","status":"publish","type":"post","link":"https:\/\/hudo.com\/si\/aktualno\/mali-proizvajalci-piva-zganja-po-novem-manj-obdavceni\/","title":{"rendered":"Dr\u017eava kon\u010dno prijaznej\u0161a do malih proizvajalcev piva in \u017eganja"},"content":{"rendered":"<p>Zakon omogo\u010da ve\u010djo preglednost, jasnost in enostavnost dav\u010dnega sistema, ki je u\u010dinkovitej\u0161i z vidika pobiranja davkov, zagotavlja la\u017ejo uporabo predpisa ter ve\u010djo pravno varnost zavezancev. S tem se razbremenjuje gospodarstvo, kar vpliva na konkuren\u010dnost, prispeva k prostovoljnemu pla\u010devanju davkov ter zmanj\u0161uje stro\u0161ke in administrativne obveznosti za zavezance in dav\u010dni organ, pravijo na finan\u010dnem ministrstvu.<\/p>\n<p>Prijaznej\u0161a dav\u010dna ureditev po novem velja za male proizvajalce piva, vina in \u017eganja. Za male proizvajalce piva in \u017eganja se uvaja 50-odstotno zni\u017eanje tro\u0161arine, pri malih proizvajalcih \u017eganja pa se poleg tega ukinja tudi pav\u0161alna obdav\u010ditev \u017eganja za lastno rabo, obdav\u010deno bo glede na dejansko proizvedeno koli\u010dino.<\/p>\n<p>Malim vinarjem je omogo\u010dena odprema vina v drugo dr\u017eavo \u010dlanico v re\u017eimu odloga, in sicer s spremnim vinarskim dokumentom ali z elektronskim tro\u0161arinskim dokumentom v ra\u010dunalni\u0161ko podprtem sistemu, kar je izjema od splo\u0161nega pravila in bo omogo\u010dala malim vinarjem prodor na tuje trge.<\/p>\n<p>Na podro\u010dju toba\u010dnih izdelkov velja nova obveznost pla\u010devanja tro\u0161arine za elektronske cigarete in tobak za segrevanje.<\/p>\n<p>Zakon odpravlja obveznost mese\u010dnega vlaganja obra\u010dunov, \u010de v tem \u010dasu ni bilo obveznosti za obra\u010dun ter uvaja novosti glede prevozov dolo\u010denih izdelkov in pe\u010datenja tovora. Pri cigaretah in rezanem tobaku ne bo ve\u010d obveznosti obra\u010duna za pla\u010dilo razlike tro\u0161arine na zalogi ob zvi\u0161anju maloprodajnih cen, \u010de bo razlika manj kot 10 evrov.<\/p>\n<p>Zakon prina\u0161a tudi vrsto poenostavitev. Poenostavlja se ureditev za davka prosto prodajalno, dolo\u010dena je vrsta rabe energenta v napravah za kogeneracijo in rabe energenta za proizvodnjo elektri\u010dne energije, dolo\u010dena je tro\u0161arina za elektri\u010dno energijo po koli\u010dinskih razredih odjema, tro\u0161arina za odjemalce elektri\u010dne energije, katerih letna poraba zna\u0161a nad 10.000 MWh letno, pa se zni\u017euje s 3,05 na 1,8 evra za eno megavatno uro elektrike.<\/p>\n<p>Tro\u0161arina za energente za energetsko intenzivna podjetja je z novim zakonom ni\u017eja, omejitev uveljavljanja vra\u010dila tro\u0161arine za komercialni prevoz blaga in potnikov za nakupe z gotovino pa odpravljena.<\/p>\n<p>Zakon prenavlja tudi kazenske dolo\u010dbe in dolo\u010da uskladitev izdanih dovoljenj, izdanih po veljavnem zakonu, z dejanskim stanjem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z dana\u0161njim dnem se je za\u010del uporabljati novi zakon o tro\u0161arinah, ki prina\u0161a ve\u010d poenostavitev za dav\u010dne zavezance in prijaznej\u0161o ureditev za male proizvajalce piva, vina in \u017eganja. Mali proizvajalci piva in \u017eganja so tako po novem manj obdav\u010deni, malim vinarjem pa je omogo\u010dena odprema vina v drugo dr\u017eavo EU po re\u017eimu odloga.<\/p>\n","protected":false},"author":5,"featured_media":105519,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1179],"tags":[2279,2076,4531],"source":[4511],"supertag":[5675],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dr\u017eava kon\u010dno prijaznej\u0161a do malih proizvajalcev piva in \u017eganja - Hudo Slovenija<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hudo.com\/si\/aktualno\/mali-proizvajalci-piva-zganja-po-novem-manj-obdavceni\/\" \/>\n<meta property=\"og:locale\" content=\"sl_SI\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dr\u017eava kon\u010dno prijaznej\u0161a do malih proizvajalcev piva in \u017eganja - Hudo Slovenija\" \/>\n<meta property=\"og:description\" content=\"Z dana\u0161njim dnem se je za\u010del uporabljati novi zakon o tro\u0161arinah, ki prina\u0161a ve\u010d poenostavitev za dav\u010dne zavezance in prijaznej\u0161o ureditev za male proizvajalce piva, vina in \u017eganja. Mali proizvajalci piva in \u017eganja so tako po novem manj obdav\u010deni, malim vinarjem pa je omogo\u010dena odprema vina v drugo dr\u017eavo EU po re\u017eimu odloga.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hudo.com\/si\/aktualno\/mali-proizvajalci-piva-zganja-po-novem-manj-obdavceni\/\" \/>\n<meta property=\"og:site_name\" content=\"Hudo Slovenija\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hudo.si\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-01T05:21:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-08-01T05:29:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hudo.com\/si\/wp-content\/uploads\/sites\/2\/2016\/08\/profimedia-0176196635.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1250\" \/>\n\t<meta property=\"og:image:height\" content=\"899\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"A. 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