natgillin/translations-raw huggingface dataset:
Selfemployed persons paying income tax under the tax scheme for incorporated entities are also eligible for the concessions.
Samozaposlene osebe, ki plačujejo dohodnino v skladu z davčnim režimom za registrirana podjetja, so prav tako upravičene do olajšav.
The rules are specied in Act LXXXI of 1996 on company tax and dividend tax and in Act CXVII of 1995 on personal income tax.
Predpisi so določeni v Zakonu LXXXI iz leta 1996 o davku za pravne osebe in davku za dividende ter v Zakonu CXVII iz leta 1995 o dohodnini.
Stimulate investment activity by SMEs.
Spodbujanje naložbenih dejavnosti MSP.
Increased investment activity by SMEs.
Povečane naložbene dejavnosti MSP.
Small and medium-sized enterprises.
Mala in srednje velika podjetja.
Publication in ocial and other journals.
Objava v uradnem listu in drugih uradnih publikacijah.
Finance Ministry and Tax Oce publications.
Publikacije ministrstva za finance in davčne uprave.
Promotion at conferences organised by tax consultants and accountants.
Predstavitev na konferencah davčnih svetovalcev in računovodij.
Press releases.
Sporočila za medije.
Around 26 000 SMEs beneted from the concessions in 2005. This is about 4% of all registered businesses (710 000).
Leta 2005 je davčne olajšave izkoristilo približno 26 000 MSP, kar je približno 4 % vseh registriranih podjetij (710 000).
Deductions totalled HUF 92.2bn.
Olajšave so znašale skupaj 92,2 milijard HUF.
Given a prot-tax rate of 16%, this resulted in a total of HUF 14.8bn in prot-tax concessions.
Davčna stopnja za davek od dobička je 16 %, zato je bil skupni znesek za olajšave v zvezi z davkom od dobička 14,8 milijard HUF.
The measure is set out in tax laws drafted by the Ministry of Finance and adopted by Parliament.
Ukrep je zapisan v davčni zakonodaji, ki jo je pripravilo ministrstvo za finance in jo je potrdil parlament.
3.6 Income taxation for micro enterprises
3.6 Obdavčitev dohodkov mikropodjetij
According to the provisions of the Romanian Law on Fiscal Code micro enterprises have a special taxation regime, named income tax for micro enterprises.
V skladu z določbami romunskega davčnega zakonika velja za mikropodjetja poseben režim obdavčitve, ki se imenuje davek na dohodek za mikropodjetja.
Microenterprises have the possibility to choose between a unique level of taxation on prot of 16% or a tax of 3% applied on incomes, irrespective of their sources, with the exception of those provided by law.
Mikropodjetja lahko izbirajo med 16-odstotnim davkom na dobiček in 3-odstotnim davkom na dohodek ne glede na njihove vire razen izjem, določenih z zakonom.
Reducing the tax burden for SMEs.
Znižanje davčnega bremena za mala in srednje velika podjetja.
Reducing fiscality for SME´s.
Zmanjšanje davkov za mala in srednja velika podjetja
Romanian micro enterprises, that full all of the following conditions at 31 December of the previous nancial year:a) production of goods, service provision and/or commerce;b) Has 1 to 9 employees;c) Realize incomes not exceeding EUR 100.000, equivalent sum in RON;d) Has the registered capital owned by entities, other than the state, local authorities and public institutions.
Romunska mikropodjetja, ki 31. decembra prejšnjega poslovnega leta izpolnjujejo vse naslednje pogoje:a) proizvajajo blago ali ponujajo storitve oziroma trgujejo;b) imajo od 1 do 9 zaposlenih;c) njihov dohodek ni večji od 100 000 EUR v enakovrednem znesku v RON;d) imajo registriran lastniški kapital, njihovi lastniki pa niso država, lokalni organi in javne ustanove.
The initiative was published on the Ministry´s web site www.mnante.ro.
Pobuda je bila objavljena na spletni strani ministrstva www.mnante.ro.
The fiscal facility has been introduced within the Romanian Law on Fiscal Code at the initiative of business associations.
To davčno pobudo so za romunski davčni zakonik pripravila poslovna združenja.
In 2005 almost 60% of SME chose to pay the income tax of 3%,the level being maintained for 2006.
Leta 2005 se je skoraj 60 % malih in srednje velikih podjetij odločilo, da bo plačalo 3-odstotni davek na dohodek, ta raven pa velja tudi za leto 2006.
Ministry of Public Finance
Ministrstvo za javne finance
3.7 Taxation of personally owned enterprises as limited liability companies
3.7 Obdavčitev osebnih družb kot delniških družb
If a person runs an enterprise and he is liable to the debts of the enterprise without any limitaitons (“personally owned company”) the enterprises income will be taxed with personal income tax.
Če je oseba podjetnik posameznik in je za dolgove odgovoren brez omejitve („osebna družba“), bodo za prihodke podjetja veljali predpisi o dohodnini.
The taxation will take place, when the prots occur.
Obdavčitev bo izvedena, ko nastane dobiček.
If the enterprise is a limited liability company, then it is liable to company tax.
Če je podjetje delniška družba, zanj veljajo predpisi o davkih za pravne osebe, ki so nižji od dohodnine.
The company tax is lower than the personal income tax.
Združeni znesek davka za pravne osebe in davka na dividende je enak dohodnini.
The aggregate amount of company tax and dividend tax burdens is the same as the personal tax.
Obdavčitev podjetja se izvede, ko nastane dobiček.
The company tax is levied, when the prots occur.
Dividende so obdavčene ob izplačilu.
The dividend tax is levied, when the dividends are paid.
Za „osebne družbe“ velja poseben davčni režim, ki ta podjetja izvzema iz plačila dohodnine.
A special tax regime exists for the“personally owned company”, which exempts these companies from the personal income tax.
Za osebne družbe velja tako nizka obdavčitev kot za delniške družbe, razen če se dobiček uporabi za zasebne namene.
It allows the same low taxation as if the personal owned company was organised as a limited liability company, unless the prots are used for personal purposes.The main idea is that prots drawn for personal purposes are analogous with dividends.
Razlog za to je, da je dobiček, uporabljen za zasebne namene, izenačen z dividendami.
To make it possible to run an enterprise without organising it as a limited liability company.
Posameznikom omogočiti vodenje podjetja, ne da bi ga morali ustanoviti kot delniško družbo.
Enterprises.
Podjetja.
The measure is implemented by law.
Ukrep se izvaja z zakonodajo.
As a matter of principle all relevant parts are consulted before a bill is presented to the Parliament.
Načeloma se pred predložitvijo predloga zakona v parlamentu izvedejo posvetovanja z zainteresiranimi stranmi.
3.8 Vensoc - Submitting company income tax returns via the internet
3.8 Vensoc – spletna napoved za odmero davka na dohodek podjetij
Nearly 380.000 companies need to submit a corporate income tax return.
Skoraj 380 000 podjetij mora predložiti napoved za odmero davka na dohodek.
For these it is now possible to submit company income tax returns via the internet.
Zdaj lahko to storijo po spletu.
Most of the users are small and medium sized companies which are frequently represented by by an independent accountant, bookkeeper or tax advisor who submits the tax return for them.
Uporabniki so večinoma mala in srednje velika podjetja, ki jih pogosto zastopa samostojni računovodja, knjigovodja ali davčni svetovalec in zanje vloži davčno napoved.
To ensure a better service for the taxpayer by:- possibility to declare their tax income 7d/7d - 24h/24h - using intelligent forms with validation rules which reduces errors - reducing the administrative burden.
Boljša storitev za davkoplačevalce zaradi: možnosti, da napoved vložijo vsak dan v tednu 24 ur na dan; spletnih obrazcev s posebnimi pravili potrditve, ki zmanjšujejo napake; zmanjšanja upravne obremenitve.
To create a complete electronic management of company income tax returns and thus improving the internal work processes of the the Federal Public Service.
Vzpostavitev popolnoma elektronskega urejanja napovedi za odmero davka na dohodek podjetij, s tem pa učinkovitejše delo javnega zveznega urada.
Improving the flow of electronic information will increase the eciency of handling company income tax returns while at the same time ensuring data protection and security.
Z izboljšanim pretokom elektronskih informacij se bo povečala učinkovitost urejanja davčnih napovedi podjetij, hkrati pa tudi varstvo in zaščita podatkov.
In most cases, these companies are represented by an independent accountant, bookkeeper or tax advisor who submits the tax return for them.
Podjetja največkrat zastopa samostojni računovodja, knjigovodja ali davčni svetovalec, ki zanje vloži davčno napoved.
September 2003 - Ongoing.
September 2003 - ni določen
As the application is in most of the cases used by accountants, bookkeepers and tax advisors, organized in federations, communication is organized in collaboration with these federations.
Program največkrat uporabljajo računovodje, knjigovodje in davčni svetovalci, ki so povezani v društva, zato obveščanje poteka v sodelovanju s temi društvi.
For example, presentations of the application are given during meetings of the local federations.
Tako na primer predstavitev programa poteka na sestankih krajevnih društev.
The national federations have signed a protocol of collaboration with the Federal Public Service of Finance.
Nacionalna društva so podpisala protokol o sodelovanju z javnim zveznim finančnim uradom.
Every month, there is a formal meeting with the representatives of the federations to discuss the evolution of the application.
Vsak mesec je uradni sestanek s predstavniki društev o spremembah in razvoju programa.
During the fiscal year 2005 there was only minimal communication about the application and only very few users regsisterd (7.884).The communication for the fiscal year 2006 was organized in collaboration with the federations of professionals and the number of electronic tax returns increased to 32.914 (out of 380.000).
V poslovnem letu 2005 je bilo zelo malo obvestil o programu, zato je bilo zelo malo registriranih uporabnikov (7 884). Za poslovno leto 2006 je obveščanje potekalo v sodelovanju s strokovnimi društvi in število elektronksih napovedi za odmero davka se je dvignilo na 32 914 (od 380 000). Za uspešnost programa je zato bistvena stalna podpora društev.
The first year, we reached 4% of the target group; the second year it seems that more than 10% will be reached.
Prvo leto so program uporabljali 4 % ciljne skupine. V drugem letu bo odstotek verjetno presegel 10 %.
- Access is possible 7d/7d - 24h/24h.- The possibility to join attachments in PDF format.- Secure transactions with an acknowledgement of receipt.- Help-Desk.
Program je dostopen 24 ur na dan vse dni v tednu. - Napovedi se lahko pripnejo priloge v obliki pdf. - Poslovanje je varno, uporabnik prejme potrdilo o prejemu. - Služba za pomoč.
Federal Public Service Finance
Pridobljena nova spoznanja
Extensive testing of an application is essential.
Zgled za ukrep je bila država članica ali projekt:
3.9 Micro-business management centre
3.9 Center za upravljanje mikro podjetij
Associative structure implementation approved by the Fiscal Administration allowing the small enterprises to get a managing tool integrating training (company management, fiscal and social regulations, economical datas) and supply of an economical and -nancial report of analysis of the company (with a benchmark of its own sector of activity).
Sistem, ki ga je odobrila davčna uprava, omogoča malim podjetjem usposabljanje na področju upravljanja (vodenje podjetja, davčni in socialni predpisi, poslovni podatki) ter pripravo poslovnega in finančnega poročila podjetja (s podatki o lastnem področju dejavnosti). Članstvo v tem sistemu omogoča podjetjem davčne ugodnosti.
Ensure the continued and the development of the company through these associations.
Sistem omogoča stalen razvoj podjetja in boljše poznavanje gospodarskega stanja malih podjetij
Supporting small enterprises in order to improve their management.
Sistem je dostopen za vsa podjetja v vseh departmajih in regijah.
Small enterprises involved in craft industry, trade, farming, the professions and small industries.
Mala obrtna, trgovska, kmetijska in strokovna podjetja ter mali obrati
Communication done by“Ministère des Finances”and the founder organizations of the associations.
O sistemu obvešča ministrstvo za finance in druge organizacije ustanoviteljice.
These associative structures are created by the consular organizations and professionals of each sector of activities.
Ta sistem so oblikovale svetovalne organizacije ter strokovnjaki z vseh področij dejavnosti.
Around 270 associative structures in France.
Približno 270 pridruženih struktur v Franciji
Late 2006, Alsace had around 18,000 companies who have subscribe to this associative movement.
Leta 2006 je v tem sistemu v Alzaciji sodelovalo približno 18 000 podjetij.
Combination of the tax advantage with the resources provided by these structures (organizations).
Kombinacija davčnih olajšav in virov, ki jih zagotavljajo te strukture (organizacije); zelo majhni stroški članstva glede na zagotovljene storitve (med 100 in 200 EUR na leto).
Overcome the companies mistrust to this system due to the sensitivity of the communicated datas.
Odpravljanje nezaupanja podjetij v ta sistem zaradi občutljivosti predloženih podatkov.
3.10 Eletronic Tax Declaration System
3.10 Elektronska davčna napoved
An electronic Tax Declaration System has been established already in 2001.
Sistem elektronske davčne napovedi je bil vzpostavljen že leta 2001.
However, it was up to now still necessary to provide the State Revenue Service with reports in written form in addition.
Do zdaj pa je bilo še vedno treba državni davčni službi poslati napoved tudi v pisni obliki.
Since March 2006 the duty to submit reports in written form, even if it has been done also electronically, has been abolished.
Od marca 2006 ni več treba predložiti pisne napovedi.
Thereby enterprises are able submit their reports in electronic format only.
Podjetja lahko torej predložijo svoje napovedi samo v elektronski obliki.
To facilitate the process of tax reporting.
Poenostavitev postopka davčne napovedi.
Entrepreneurs can submit approximately 90% of tax report forms electronically to the State Revenue Service now (with no obligation to submit these reports in written form in addition).
Zdaj lahko približno 90 % podjetnikov državni davčni upravi predloži svoje davčne napovedi elektronsko(napovedi ni treba predložiti tudi v pisni obliki).
This Electronic Declaration System allows entrepreneurs to submit their tax reports electronically even when an ocial e-signature has not been established in the country yet, as the system of the State Revenue Service can provide a special code-signature free of charge for each enterprise.
Elektronski sistem davčne napovedi omogoča podjetnikom, da predložijo davčne napovedi elektronsko, čeprav uradno e-podpis še ni določen. Državna davčna uprava vsakemu podjetju brezplačno posebej zagotovi zakodiran podpis.
State Revenue Service
Državna davčna uprava
OTHER CHARTER AREAS
DRUGA PODROČJA LISTINE
Other Charter areas
Druga področja Listine
The European Charter for Small Enterprises calls upon the Member States and the Commission to take action in 10 key areas to support small enterprises, in particular by improving their legislative and administrative framework.
Evropska listina o malih podjetjih države članice in Komisijo poziva, naj ukrepajo na desetih ključnih področjih za podporo malim podjetjem, zlasti z izboljšanjem svojega zakonodajnega in upravnega okvira.
Out of the 10 areas, three were selected as priorities for the 2006–07 exercise:
Od desetih so bila kot prednostne naloge za obdobje 2006–2007 izbrana tri področja:
(1) Cheaper and faster start-up, especially one-stop-shops (Charter action line 2)
(1) Cenejše in hitrejše ustanavljanje, zlasti storitve„vse na enem mestu“ (področje ukrepov Listine 2)
(2) Improving online access (e-government) (Charter action line 5)
(2) Izboljšanje spletnega dostopa (e-uprava) (področje ukrepov Listine 5)
(3) Taxation (part of Charter action line 7)
Boljša zakonodaja in predpisi (področje ukrepov Listine 3)
A selection of good practices identied in the above priority areas is presented in the previous chapters.
Zagotavljanje strokovnega znanja (področje ukrepov Listine 4)
Many more good practices have, however, been identied in other Charter areas as well.
Čim bolje izkoristiti enotni trg (področje ukrepov Listine 6)
This chapter highlights good practices in the following other Charter areas:
Finančne zadeve (del področja ukrepov Listine 7)
Education and training for entrepreneurship (Charter action line 1)Better legislation and regulation (Charter action line 3)Availability of skills (Charter action line 4)Getting more out of the single market (Charter action line 6)Financial matters (part of Charter action line 7)Strengthening the technological capacity of Small Enterprises (Charter action line 8)
Krepitev tehnološke zmogljivosti malih podjetij (področje ukrepov Listine 8)
Making use of successful e-business models and developing top-class business support (Charter action line 9)
Uspešni modeli elektronskega poslovanja in vrhunska podpora malemu gospodarstvu (področje ukrepov Listine 9)
Developing stronger, more eective representation of small enterprises’ interests at Union and national level (Charter action line 10).
Razvoj močnejšega in bolj učinkovitega zastopanja interesov malih podjetij na evropski in nacionalni ravni (področje ukrepov Listine 10)
4.1 Kinder Business Week
4.1 Podjetniški teden za otroke
With the nancial support of the Federal Ministry of Economics and Labour and the Austrian Economic Chamber, the first “Kinder Business Week” was organised in 2006 for one week during the summer holidays: 50 entrepreneurs from dierent sectors shared their professional experience with 8-13 year old children in lectures and workshops.The lectures were given as presentations with interactive elements and with the help of illustrative material.
Leta 2006 je bil med poletnimi šolskimi počitnicami s finančno podporo zveznega ministrstva za gospodarstvo in delo ter avstrijske gospodarske zbornice organiziran prvi Podjetniški teden za otroke: 50 podjetnikov z različnih področij dela je na predavanjih in delavnicah svoje izkušnje delilo z otroki, starimi med 8 in 13 let. Predavanja so bila pripravljena kot interaktivne predstavitve s ponazoritvenim gradivom.
Parents could accompany their children, but were expected to stay in the background.
Starši so lahko spremljali otroke, vendar zgolj kot opazovalci.
The purpose of the workshops is to develop ideas together, always with the accent on interactive working with the children.
Namen delavnic je bil ob aktivnem sodelovanju z otroki skupaj razviti zamisli.
The event took place in the Austrian Economic Chamber inVienna. Vienna.
Predstavitve so bile organizirane v prostorih avstrijske gospodarske zbornice na Dunaju.
To see entrepreneurship as a concrete career possibility.
Predstavitev podjetništva kot konkretne poklicne možnosti.
To give young people positive examples of successful entrepreneurs.
Mladim ponuditi pozitivne zglede uspešnih podjetnikov.
To show that entrepreneurial activity is a responsible, creative, fullling task.
Pokazati, da je podjetniška dejavnost odgovorna, ustvarjalna in izpolnjujoča.
Children aged 8-13 years and their parents.
Otroci, stari med 8 in 13 let, ter njihovi starši.
24/7/2006 - 28/7/2006 - Another event will take place in 2007.
24/07/2006 – 28/07/2006 - Leta 2007 bo teden organiziran znova.
Press conference in the Austrian Economic Chamber.
Časopisni članki, televizijska poročila.
For 2007, cooperation with a radio station is planned.
Za leto 2007 se načrtuje sodelovanje z radijsko postajo.
A “yearbook” of the event will be distributed to pupils in the relevant school types and age groups in the last weeks before the summer holidays.
Med učence primerne starosti iz določenih šol bodo pred začetkom poletnih počitnic razdelili „letopis“.
It will contain information on all the lectures as well as on economy and entrepreneurship, and will give teachers the opportunity to deal with entrepreneurship as a subject in their classes.
V njem bodo informacije o vseh predavanjih, ekonomiji in podjetništvu, za učitelje pa bo priložnost, da o podjetništvu spregovorijo v razredu.
200 participating children were interviewed: 84% of these said they would recommend this event to friends.
Intervjuji z 200 sodelujočimi otroki: 84 % vprašanih bi dogodek priporočilo prijateljem.
This event enables open communication between entrepreneurs and children.
Ta projekt omogoča sproščeno komunikacijo med podjetniki in otroki.
2) Yearbook: the entrepreneurs’presentations and the lectures contained in the book should be adapted to a young audience as much as possible.
Pedagoška zasnova: podjetnikom je treba jasno razložiti, da morajo v svojo predstavitev dejavno vključiti otroke.2.)
Small gifts can only be given to the children if they are directly relevant to the content of the event.
Otrokom lahko razdelijo darilca le, če so neposredno povezana z vsebino dogodka.
There are no similar events in Europe or the USA.
Nikjer v Evropi ali v ZDA ni podobnih dogodkov.
Work has started now on setting up“Kinder Business Weeks”in other member states.
Podjetniške tedne za otroke so zdaj začeli razvijati tudi v drugih državah članicah.
4.2 Flying Start
4.2 Uspešen začetek
Flying Start Online is an open web community for students and graduates providing members with access to mentors, experts and specialist resources to get their business running.
Flying Start (Uspešen začetek) je odprta spletna skupnost študentov in diplomantov.
An appointed individual in every UK university acts as a central contact point for enterprise activity and as a personal mentor for students and graduates.
Omogoča dostop do mentorjev, strokovnjakov in specialistov pri zagonu novih podjetij.
In addition, one-day rallies held across the UK regions provide practical workshops to advise on all aspects of starting up a business.
Na vsaki univerzi v Združenem kraljestvu je imenovana oseba, ki je osrednja kontaktna točka za poslovno dejavnost in osebni mentor študentom in diplomantom.
Finally, Business Readiness Programmes for general business, creative industries and social enterprises are oered which last 12 months.
V vseh regijah Združenega kraljestva so na voljo tudi enodnevne praktične delavnice, ki svetujejo o vseh vidikih ustanavljanja podjetja.
A new 12-month Flying Start Programme for Social Enterprises in Health has just been launched.
Na voljo so tudi dvanajstmesečni poslovni programi za splošna podjetja ter kreativno industrijo in socialna podjetja.
Online mentoring is available over the 12-month period along with regular follow up sessions provided on a quarterly basis.
Flying Start je ravnokar začel nov dvanajstmesečni program za socialna podjetja.
More information is available at www.yingstart-ncge.com.
Vseh dvanajst mesecev je na voljo spletno mentorstvo skupaj z rednimi spremljevalnimi dejavnostmi, ki se izvajajo četrtletno.Več podatkov je na voljo na naslovu: www.yingstart-ncge.com.
To encourage a greater number of graduates and students in higher education to starting a business or to become self-em-ployed.
Spodbujanje večjega števila diplomantov in študentov v visokem šolstvu, da ustanovijo lastno podjetja ali se samozaposlijo.
Allowing small enterprises to access to their economical and nancial datas 24/7 via computer system.
Flying Start je začel štiri programe, ki se jih udeležuje približno 253 diplomantov. Ciljno število naj bi se še povečalo.
Students and graduates within 0-5 years of graduation.
Študentje in diplomanti v obdobju 5 let po diplomi.
Each Higher Education Institution (HEI) - 135 in total across the UK - is a member of the Flying Start Online community.
Vse visokošolske ustanove – 135 po vsem Združenem kraljestvu – so članice spletne skupnosti Flying Start.
This network is used as the main way to disseminate information about the support.
To omrežje je glavni način razširjanja informacij o pomoči.