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Title:POSEBNOSTI OBRAČUNAVANJA DDV V LEKARNIŠKI DEJAVNOSTI
Authors:Valek, Tatjana (Author)
Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf UN_Valek_Tatjana_2016.pdf (3,91 MB)
MD5: D6E38DE47E60A99EF76818986A6ABF7D
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Tema, ki smo jo proučili v diplomskem delu so posebnosti obračunavanja davka na dodano vrednost v lekarniški dejavnosti. Osredotočili smo se na lekarniško dejavnost v okviru javnih zavodov, ter obračun davka na dodano vrednost ponazorili tudi na praktičnem primeru. Pri procesu obračunavanja davka na dodano vrednost obstajajo v lekarniški dejavnosti posebnosti, ki jo ločijo od klasične trgovinske dejavnosti, saj poleg običajne nabave in prodaje poteka pri njih še prodaja/izdaja na recept, ki pa za klasično trgovinsko dejavnost ni značilna. Predmet obdelave diplomskega dela je davek na dodano vrednost in njegove posebnosti v lekarniški dejavnosti. Na podlagi opredelitve in predstavitve davka na dodano vrednost smo prikazali celoten proces obračunavanja davka na dodano vrednost in njegovih posebnosti (recepti, računi) v lekarniški dejavnosti od samega začetka (njihovega prejetja oz. izdaje) pa vse do izdelave davčnega obračuna. Med lekarniško dejavnostjo in klasično trgovinsko dejavnostjo obstajajo številne splošne razlike. Sam obračun DDV je mogoče primerjati z trgovinsko dejavnostjo. Bistvena razlika je pri cenah (za zdravila), ki se v lekarniški dejavnosti obračunavajo po storitvenem sistemu (vrednost točke). Vse cene v lekarniški dejavnosti so določene z zgornjo mejo, medtem ko v trgovinski dejavnosti tako strogih omejitev ni. Razlika se pojavi tudi pri izdaji na recept, saj pacient računa ne plača. Za ugotovitev morebitnih ostalih razlik, bi bilo potrebno trgovinsko dejavnost še natančneje proučiti.
Keywords:lekarniška dejavnost, davek na dodano vrednost, javni zavodi, lekarne, zdravila
Year of publishing:2016
Publisher:[T. Valek]
Source:Maribor
UDC:336.22
COBISS_ID:12463388 New window
NUK URN:URN:SI:UM:DK:H5FJWAGQ
Views:838
Downloads:95
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Categories:EPF
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Secondary language

Language:English
Title:THE SPECIFICITIES OF VAT CHARGING IN PHARMACY SERVICES
Abstract:The theme studied in this thesis are the specifics of charging value added tax (VAT) in pharmacy. We focused on pharmacy services within public institutions and illustrated the calculation of VAT with a practical example. The process of charging VAT has its specifics in the pharmacy field which differ from classical trading activity, because in addition to normal purchase and sales activities, the pharmacy also has sales/issue with prescriptions that are not typical for classical trading activity. The main subject of the thesis is VAT and its features in pharmacy. On the basis of the definition and the presentation of VAT, we demonstrated the whole process of charging VAT and its specifics (prescriptions, invoices) in pharmacy from the very beginning (from their receipt and issuing) to the making of the tax return. There are numerous differences that separate classic trading activities and pharmacy services. The VAT return in pharmacy services is similar to the one in trading activity. The main difference are the prices (for medicines) which are charged by a service system (point value) used in pharmacy services. All the prices in pharmacy services have a maximum value limit, whereas in trading activity there are no such strict limitations. The difference also appears in issue with prescription, as the patient does not have to pay the invoice. To identify other possible differences, the trading activity would have to be examined carefully.
Keywords:pharmacy services, value added tax, public institution, pharmacies, medicines


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