TFL Vsebine / Revija Poslovodno računovodstvo

Kmetijska panoga oziroma kratko, kmetijske dejavnosti so povsod po svetu in seveda še posebej v Sloveniji izredno specifični gospodarski deli. To izrecno velja še za slovenske razmere, saj smo v tej panogi do nedavnega poznali le nekaj večjih kmetijskih gospodarstev (tako v zasebni kot družbeni lastnini). Zakon o dohodnini (ZDoh 1) pa je pred nekaj leti vpeljal tudi možnost, da smejo osnovno kmetijsko in osnovno gozdarsko dejavnost opravljati fizične osebe (običajno seveda kmetje oziroma skupek kmetov, imenovanih kmečka gospodinjstva), lahko pa seveda tudi po zakonu o gospodarskih družbah tudi gospodarske kmetijske in gozdarske organizacije (podjetja). Do nedavnega smo torej v Sloveniji poznali le kmetijska podjetja (tudi kmetijske zadruge) in pa lastnike zemlje in gozdov kot fizične osebe, ki so opravljali osnovno kmetijsko in osnovno gozdarsko dejavnost, nekateri pa poleg njiju še tudi značilne dopolnilne dejavnosti. Večina fizičnih oseb, lastnikov zemljišč in gozdov je po zadnjih spremembah ZDoh 1 prešla iz obdavčevanja dohodkov na osnovi pavšala, izračunanega na podlagi katastrskega dohodka (upoštevaje povprečne meje 7.500 evrov zadnjih dveh let) na obdavčevanje davčne osnove (ki jo tvorijo doseženi davčno priznani prihodki minus davčno priznani odhodki oziroma normirani odhodki, če ima zavezanec pogoje zanj). V tem sestavku želimo prikazati predvsem problematiko sestavljanja začetne bilance stanja, delovanje in vodenje poslovnih knjig in oblikovanje potrebnih računovodskih informacij za primerno in zadostno notranje poročanje.

The agricultural industry or the agricultural activity is a very specific sector of the economy in the world and especially in Slovenia. This explicitly applies to the Slovene circumstances, as we have known only a few large agricultural holdings in this sector until recently (privately and socially owned). Some years ago the Personal Income tax Act (ZDoh 1) introduced an option that the basic agricultural and the basic forestry activity can be performed either by natural persons (most often farmers or a group of farmers, called farm households) or by agricultural and forestry organizations (companies) in accordance with the Companies Act. Only agricultural enterprises or agricultural cooperatives were known in Slovenia in the past. The owners of land and forests were natural persons who performed the basic agricultural and the basic forestry activity, and some of them carried out some characteristic secondary activities. In compliance with the recent amendments to the Personal Income tax Act, the majority of natural persons (owners of the land and forests) have replaced the flat-rate taxation of income, calculated on the basis of the cadastral revenue (considering the average limit of EUR 7,500 in the last two years) by the tax base taxation (including the tax deductible revenue less tax deductible and/or standardized expenses, if a taxable persons meets the adequate conditions). In this article, the author wants to discuss the problems of preparation of the opening balance sheet, functioning and keeping of books of account and creation of the required financial information for adequate and sufficient internal reporting.