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Dohodek iz kmetijske in gozdarske dejavnosti | FINAN膶NA UPRAVA REPUBLIKE SLOVENIJE
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class="col-4 col-sm-3 col-lg-2 col-xl-1 mb-2 "> <a class="d-flex btn btn-darkBlue flex-column h-100 text-light text-center p-2 justify-content-around" href="/prebivalci/informacije_v_znakovnem_jeziku?type=atom%27a%3D0%3D6234cdc9a1307b6c828a0e9e709598f8c4924%3Ftype%3D555"> <i class="fas fa-sign-language fa-flip-horizontal mb-2"></i><span>ZNAKOVNI JEZIK</span> </a> </div> </div> </div> </div> </nav> <div class="container-lg py-2"> <span id="mainContent" class="sr-only" tabindex="-1"></span> <div class="breadcrumbs mt-1"><a href="/?type=atom%27a%3D0%3D6234cdc9a1307b6c828a0e9e709598f8c4924%3Ftype%3D555">Domov</a><i class="fa fa-chevron-right mx-1"></i><a href="/poslovni_dogodki_podjetja?type=atom%27a%3D0%3D6234cdc9a1307b6c828a0e9e709598f8c4924%3Ftype%3D555">Poslovni dogodki (PODJETJA)</a><i class="fa fa-chevron-right mx-1"></i><span class="d-none">Dohodek iz kmetijske in gozdarske dejavnosti</span></div> <h1 class="bg-green text-center text-light h2 py-1 mt-1"><i class="fas fa-user-tie d-sm-none mr-2"></i>Dohodek iz kmetijske in gozdarske dejavnosti</h1> <div class="row"> <div class="d-none d-sm-block col-12 col-sm-4 col-md-3 sideCol"> <nav class="nav nav-tabs" id="tabLinks"> <a href="#content" data-toggle="tab" class="btn btn-block btn-green mb-2 active">Opis podro膷ja</a> <a href="#newsList" data-toggle="tab" class="btn btn-block btn-green mt-0 mb-2 " id="newsButton">Novice</a> </nav> <!-- ### --> <aside class="card mt-0 mb-2 sideCard"><div class="card-body p-0"><h1 class="card-title bg-green p-2 text-light">Storitve in obrazci</h1><div class="card-text p-2"><p><strong>PODJETJA</strong><br> fizi膷ne osebe z dejavnostjo</p><ul><li><a href="https://edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageD.aspx?category=dohodek_iz_dejavnosti_okgd_fod" target="_top">Dohodek iz osnovne kmetijske in osnovne gozdarske dejavnosti</a></li></ul></div></div></aside> </div> <div class="col-12 col-sm-8 col-md-9 tab-content centerCol" id="tabContent"> <div id="content" class="tab-pane fade active show"> <div class="pb-3 ce-textpic ce-right ce-intext" id="c6134"><div class="ce-gallery columns1" data-ce-columns="1" data-ce-images="1"><div class="ce-row"><div class="ce-column"><figure class="image"><img class="image-embed-item test300x225" alt="Simboli膷na slika." src="https://fu.gov.si/fileadmin/_processed_/5/b/csm_PD_dohodek_iz_kmetijske_in_gozdarske_dejavnosti_f2d3831ef6.jpg" width="300" height="225" /><figcaption class="image-caption"><i class="fas fa-camera"></i> Bigstock </figcaption></figure></div></div></div><div class="ce-bodytext"><p class="odstavek1">Za dohodek iz osnovne kmetijske in osnovne gozdarske dejavnosti (v nadaljevanju: OKGD) se 拧tejejo vsi dohodki v zvezi z OKGD na kme膷kem gospodinjstvu. Dav膷na osnova se ugotavlja pav拧alno, kot katastrski dohodek od potencialnih tr啪nih dohodkov od pridelave na zemlji拧膷ih oziroma v panjih in drugih dohodkov iz te dejavnosti. Ve膷 o tem si lahko preberete v podrobnej拧em opisu <a href="/davki_in_druge_dajatve/podrocja/dohodnina/dohodnina_dohodek_iz_osnovne_kmetijske_in_osnovne_gozdarske_dejavnosti?type=atom%27a%3D0%3D6234cdc9a1307b6c828a0e9e709598f8c4924%3Ftype%3D555#c4625">Dohodki iz osnovne kmetijske in osnovne gozdarske dejavnosti</a>.</p><p class="odstavek1">膶lan kme膷kega gospodinjstva lahko opravlja tudi druge dejavnosti, ki se ne 拧tejejo v OKGD. Tako lahko imata dva 膷lana kme膷kega gospodinjstva registrirano razli膷no dopolnilno dejavnost na kmetiji. Dohodki, prejeti v okviru opravljanja te dejavnosti se 拧tejejo za dohodke iz dejavnosti. Vsak nosilec dopolnilne dejavnosti na kmetiji sestavi svoj <a href="https://edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageD.aspx?category=dohodek_iz_dejavnosti_okgd_fod" target="_top">obra膷un</a> v katerem ugotavlja dav膷no osnovo na podlagi dejanskih prihodkov in dejanskih odhodkov ali dejanskih prihodkov in normiranih odhodkov. Ve膷 o tem v publikaciji <a href="https://fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_dejavnosti/Opis/Brosura_o_dohodku_iz_dejavnosti.doc" title="datoteka D O C">Bro拧ura o dohodku iz dejavnosti</a>.</p><p class="odstavek1">Dohodek iz OKGD je lahko obdav膷en tudi kot dohodek iz dejavnosti. V primeru, da se 膷lani kme膷kega gospodinjstva prostovoljno odlo膷ijo<em></em>(najmanj za obdobje petih let)<strong><em></em></strong>za ugotavljanje dav膷ne osnove od dohodka iz OKGD na podlagi dejanskih prihodkov in dejanskih odhodkov oziroma dejanskih prihodkov in normiranih odhodkov, tak na膷in priglasijo pri dav膷nem organu. <a href="https://edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageD.aspx?category=dohodek_iz_dejavnosti_okgd_fod" target="_top">Obrazec</a> se lahko vlo啪i do 31. oktobra leta pred letom, v katerem 啪elijo 膷lani kme膷kega gospodinjstva prostovoljno za膷eti ugotavljati dav膷no osnovo na opisan na膷in. Dolo膷i se nosilec dejavnosti kme膷kega gospodinjstva, ki je zavezanec za dohodnino od vseh dohodkov kme膷kega gospodinjstva iz OKGD, druge kmetijske dejavnosti in dopolnilnih dejavnosti na kmetiji. Izklju膷no nosilec odda dav膷ni obra膷un, v katerega vklju膷i dohodke vseh 膷lanov kme膷kega gospodinjstva. Kot zavezanec za davek od dohodka iz dejavnosti dav膷no osnovo ugotavlja z upo拧tevanjem dejanskih prihodkov in dejanskih odhodkov oziroma z upo拧tevanjem dejanskih prihodkov in normiranih odhodkov. Ve膷 o tem v publikaciji <a href="https://fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_dejavnosti/Opis/Brosura_o_dohodku_iz_dejavnosti.doc" title="datoteka D O C">Bro拧ura o dohodku iz dejavnosti</a>.</p></div></div> <div class="pb-3 ce-textpic ce-left ce-intext ce-nowrap" id="c6132"><div class="ce-gallery columns1" data-ce-columns="1" data-ce-images="1"><div class="ce-row"><div class="ce-column"><figure class="image"><img class="image-embed-item test70x70" src="https://fu.gov.si/fileadmin/Internet/Zivljenjski_dogodki/ZPD_ikona_vec_o_tem.png" width="70" height="70" alt="" /></figure></div></div></div><div class="ce-bodytext"><h2 class="h3"> Ve膷 o tem </h2><ul><li class="Default"><a href="/davki_in_druge_dajatve/podrocja/dohodnina/dohodnina_dohodek_iz_osnovne_kmetijske_in_osnovne_gozdarske_dejavnosti?type=atom%27a%3D0%3D6234cdc9a1307b6c828a0e9e709598f8c4924%3Ftype%3D555">Dohodnina - Dohodek iz osnovne kmetijske in osnovne gozdarske dejavnosti</a></li><li class="Default"><a href="/davki_in_druge_dajatve/podrocja/dohodnina/dohodnina_dohodek_iz_dejavnosti?type=atom%27a%3D0%3D6234cdc9a1307b6c828a0e9e709598f8c4924%3Ftype%3D555">Dohodnina - Dohodek iz dejavnosti</a></li></ul></div></div> </div> <div id="newsList" class="tab-pane fade "> <div class="col-12">NI NOVIC</div> </div> </div> </div> </div> <footer class="bg-secondary main p-3 text-light"> <p class="align-left text-center">漏 2014-2024 Finan膷na uprava Republike Slovenije | <a class="internal-link" href="https://www.fu.gov.si/kolofon" title="Kolofon vsebina">Kolofon</a> | <a href="#" id="open_preferences_center">Nastavitev pi拧kotkov</a> | <a class="internal-link" href="https://www.fu.gov.si/varstvo_podatkov" title="Kolofon vsebina">Varstvo podatkov</a></p> <script> $(function() { var importantMsgAlert = '<span class="h4 text-center card p-2" role="alert">V teku je nadgradnja pomembnih datumov za naslednje koledarsko leto.</span>'; if($("#dates").length > 0){ 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