{"id":1290,"date":"2022-12-14T12:21:53","date_gmt":"2022-12-14T12:21:53","guid":{"rendered":"https:\/\/knjigovodstvosanna.com\/?p=1290"},"modified":"2022-12-14T12:21:53","modified_gmt":"2022-12-14T12:21:53","slug":"oporezivanje_estradnih_umetnika","status":"publish","type":"post","link":"https:\/\/knjigovodstvosanna.com\/index.php\/2022\/12\/14\/oporezivanje_estradnih_umetnika\/","title":{"rendered":"OPOREZIVANJE PRIHODA ESTRADNIH UMETNIKA"},"content":{"rendered":"\n
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Uz sport, estrada je postala najinteresantnija oblast poreskim organima, pre svega zbog \u010dinjenice \u0161to u prethodnom periodu na ove dve oblasti nije obra\u0107ana dovoljna pa\u017enja. Teku\u0107i ra\u010duni fizi\u010dkih lica postaju predmet dublje analize poreskih organa, a svaka muzi\u010dka manifestacija od koncerta do obi\u010dne svadbe mo\u017ee biti \u201cpod lupom\u201d poreskih inspektora. Lako je zaklju\u010diti da je najjeftinija varijanta prijaviti prihode i prona\u0107i najpovoljniji poreski tretman koji \u0107e omogu\u0107iti da porez bude najmanji mogu\u0107i. Poreski prekr\u0161aji mogu se platiti, ali poreska utaja je krivi\u010dno delo.<\/p>\n<\/div>\n\n\n\n

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U skladu sa novom Odlukom o primeni Posebnog kolektivnog ugovora za radno anga\u017eovanje estradno-muzi\u010dkih umetnika i izvo\u0111a\u010da u ugostiteljstvu, vlasnici ugostiteljskih objekata \u0107e morati da prijave i sklope ugovor sa estradno-muzi\u010dkim umetnicima. Najni\u017ea visina honorara za estradno-muzi\u010dke umetnike iznosi 1.200 dinara, a porez se obra\u010dunava po stopi od 17% \u0161to iznosi minimalno 200 dinara. Honorar se ispla\u0107uje svakom \u010dlanu benda pojedina\u010dno.
Ukoliko estradno-muzi\u010dki umetnik nema regulisane doprinose, mora\u0107e da plati da\u017ebine koje iznose \u010dak 60 procenata od visine honorara.<\/p>\n\n\n\n

Pored estradno-muzi\u010dkih umetnika, vlasnici ugostiteljskih objekata, organizatori festivala i drugih manifestacija treba da sklope kolektivne ugovore i sa voditeljima programa, menad\u017eerima, folklor i drugim igra\u010dima, tehni\u010dkim osobljem za odr\u017eanje nastupa i svim licima koji u\u010destvuju u zabavljanju gostiju ugostiteljskih objekata ili posetilaca festivala, odnosno manifestacija.<\/p>\n\n\n\n

Kolektivni ugovor mogu da sklope samo sa estradno-muzi\u010dkim umetnicima i ostalim u\u010desnicima doga\u0111aja koji imaju licencu. Licencu mogu dobiti isklju\u010divo od registrovanih udru\u017eenja umetnika.<\/p>\n\n\n\n

Tako\u0111e, zanimljivo je da ukoliko mladenci organizuju svadbu u svom dvori\u0161tu ili negde drugde pod \u0161atorom, van ugostiteljskog objekta, mlado\u017eenja se tada nalazi u ulozi poslodavca za muzi\u010dare koje je anga\u017eovao. To zna\u010di da mlado\u017eenja mora da anga\u017euje licencirane muzi\u010dare i da sa njima sklopi kolektivni ugovor i na njihove teku\u0107e ra\u010dune uplati minimum 1.200 dirana po \u010dlanu benda. U protivnom mlado\u017eenji preti kazna od 10.000 dinara ukoliko je anga\u017eovao muzi\u010dare bez licence i od 20.000 do 300.000 dinara ukoliko nije sklopio kolektivni ugovor sa muzi\u010darima.<\/p>\n\n\n\n

Pro\u010ditajte i na\u0161e ostale objave klikom na karticu Blog<\/a>.<\/p>\n\n\n\n

Izvori: poreskoresenje.rs<\/a>; Biljana Trifunovi\u0107 IFA<\/a>.<\/p>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Uz sport, estrada je postala najinteresantnija oblast poreskim organima, pre svega zbog \u010dinjenice \u0161to u prethodnom periodu na ove dve oblasti nije obra\u0107ana dovoljna pa\u017enja. Teku\u0107i ra\u010duni fizi\u010dkih lica postaju predmet dublje analize poreskih organa, a svaka muzi\u010dka manifestacija od koncerta do obi\u010dne svadbe mo\u017ee biti \u201cpod lupom\u201d poreskih inspektora. Lako je zaklju\u010diti da je […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[23],"tags":[9,22,7,10,12,11,8,21],"class_list":["post-1290","post","type-post","status-publish","format-standard","hentry","category-razno","tag-dohodak","tag-estrada","tag-frilenseri","tag-modeli","tag-placanje","tag-placati","tag-porez","tag-umetnici"],"yoast_head":"\nOPOREZIVANJE PRIHODA ESTRADNIH UMETNIKA | Privredno dru\u0161tvo SANNA<\/title>\n<meta name=\"description\" content=\"Teku\u0107i ra\u010duni fizi\u010dkih lica postaju predmet dublje analize poreskih organa, a svaka muzi\u010dka manifestacija od koncerta do obi\u010dne svadbe mo\u017ee biti \u201cpod lupom\u201d poreskih inspektora. 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