slobodne zone u HR

Slobodne zone u Hrvatskoj

Pojam slobodne zone predstavlja zonu ili prostor s posebnim uvjetima rada uz posebne pogodnosti kao što je neplaćanja carinskih pristojba, oslobođenje od obveze obračuna i plaćanja poreza na dodanu vrijednost, a može imati i drugo značenje vezano za određene političke i vojne ciljeve. Slobodna carinska zona  je zona  u kojoj se pod povoljnijim uvjetima obavlja promet, skladištenje, industrijska proizvodnja i dorada robe u tijeku transportnog procesa.

Nastanak slobodnih zona u svijetu povezan je s razvojem međunarodne trgovine i svjetske podjele rada. U nekim zemljama osnivaju se  specijalne ekonomske zone, koje uz gospodarske imaju i određene političke ciljeve, a najčešće su na vrlo velikim prostorima kopna i mora uz državnu graničnu crtu.

Ekonomske integracije

S ciljem povećanja proizvodnje i bogatstva, zemlje nastoje smanjivanjem međusobnih carina postići veću specijalizaciju i podjelu rada. Razlikujemo različite oblike ekonomskih integracija, kao što su:

[one_half]1. zona slobodne trgovine,
2. carinska unija,
3. zajedničko tržište, [/one_half]
[one_half_last]3. ekonomska zajednica,
4. jedinstveno tržište
5. unutarnje tržište. [/one_half_last]

Zona slobodne trgovine je prvi i ujedno i najniži stupanj trajnog ukidanja carina i količinskih ograničenja u razmijeni između država članica slobodne zone. Zemlje članice slobodne zone dogovaraju zajedničke uvjete uvoza i izvoza robe, ali i samostalnost svake države članice kada je u pitanju vođenje vlastitih trgovinskih politika.

Sukladno izmjenama i dopunama zakona o slobodnim zonama od 21.07.2008. u zoni se mogu obavljati slijedeće djelatnosti: proizvodnja robe, oplemenjivanje robe, trgovina na veliko i posredovanje u trgovini, pružanje usluga, bankarski i drugi novčani poslovi i usluge osiguranja i reosiguranja imovine i osoba. U zoni nije dopošteno obavljanje trgovine na malo.

Prostor slobodne zone mora biti opskrbljen energentima i komunalnom infrastrukturom te povezan s javnom prometnom mrežom, a noću osvijetljen i ograđen tako da se kretanje osoba i stvari može odvijati bez poteškoća.

>>> Razvoj i značenje slobodnih ekonomskih zona

Korisnici zone su osnivači zone te druge domaće i strane pravne i fizičke osobe koji obavljaju gospodarsku djelatnost na temelju ugovora sklopljenog s osnivačima zone. Kako bi mogli obavljati gospodarsku djelatnost, korisnici zone dužni su imati registrirani oblik djelatnosti (tvrtka, podružnica, predstavništvo) u Republici Hrvatskoj te su po toj osnovi dužni voditi propisane poslovne knjige i sastavljati financijske izvještaje prema računovodstvenim standardima.

Dužnost im je voditi knjigovodstvo za poslovanje u zoni ili odvojeno knjigovodstvo za dio poslovanja koje obavljaju sami. Korisnik može u zoni obavljati proizvodnju i pružati usluge. Bankarsko poslovanje i druge novčane poslove, poslove osiguranja imovine i osoba te poslove reosiguranja, korisnik može obavljati samo u svezi obavljanja temeljne djelatnosti. U iznimnim situacijama, korisnik može obavljati spomenute novčane poslove samo u slučaju ako je to predviđeno aktom o osnivanju zone i ako za obavljanje tih poslova pribavi suglasnost Hrvatske narodne banke.

U slobodnu zonu može se unositi domaća i strana roba, a u zoni može ostati neograničeno.

Carina i porezi

Za stranu robu koja se unosi u slobodnu zonu i u njoj smješta smatra se da nije u carinskom području RH, dakle nije uvezena. Na stranu se robu ne naplaćuje carina niti se na nju primjenjuju mjere trgovinske politike.

Za domaću robu namijenjenu izvozu a smještenu u slobodnu zonu primjenjuju se mjere kakve bi se inače primjenjivale pri izvozu iz RH.

Smještaj robe u slobodnim zonama i u slobodnim skladištima omogućuje puštanje inozemne robe uz iste uvjete kao da dolazi iz inozemstva, te poboljšavanje uporabnih svojstava i preradbe pod carinskim nadzorom.

Korisnik slobodne zone mora prije početka obavljanja djelatnosti u zoni nadležnoj carinarnici podnijeti Zahtjev za odobrenje oblika i sadržaja evidencija za domaću i za stranu robu u slobodnoj zoni. U odobrenu evidenciju dužan je kronološki bilježiti svaki unos robe u zonu kao i svaki iznos robe iz slobodne zone te pratiti kretanje robe koja se u zoni prerađuje, obrađuje, dorađuje ili proizvodi.

Sukladno Zakonu o PDV-u slobodne zone nisu teritorij RH. Isporuke dobara u slobodnu zonu i isporuke dobara unutar slobodne zone oslobođena su plaćanja PDV-a i predporeza. Grad na čijem se području nalazi slobodna zona može dati posebne povlastice korisnicima zone iz svoje nadležnosti, kao što su besplatna dodjela zemljišta za izgradnju gospodarskih objekata i uredskih prostora, povlastice iz komunalnih pristojbi i poreza iz/na plaće.

Porezne olakšice u slobodnim zonama

Poduzetnici koji posluju u slobodnim zonama imaju niz prednosti kao što su plaćanje nižih poreza, a ako sudjeluju u gradnji i izgradnji infrastrukturnih objekata u zoni mogu biti oslobođeni plaćanja poreza.

Korisnici zone iz Zakona o slobodnim zonama plaćaju porez na dobit u visini od 50 posto propisane stope. Korisnik slobodne zone koji u zoni gradi ili sudjeluje u gradnji objekata (poslovne zgrade, energetski uređaji, hale, hangari, skladišta te infrastruktura) ulaganjem više od 1,000.000 kuna nakon što uloži taj novac oslobođen je u godini ulaganja i idućih pet godina poslovanja u zoni od plaćanja poreza na dobit, ali najviše do uloženog iznosa.

Oporezivanje dobara isporučenih u slobodnu zonu oslobođeno je od plaćanja poreza na dodanu vrijednost odredbama članka 13. stavak 1. točka 2. Zakona o porezu na dodanu vrijednost i članka 72. Pravilnika o porezu na dodanu vrijednost.Međutim, oporezivanje usluga porezom na dodanu vrijednost određuje se prema mjestu obavljanja usluge, tj. gdje se nalazi sjedište koje obavlja usluge ili mjesto gdje se usluge stalno obavljaju, kako je propisano člankom 5. stavak 3. Zakona o porezu na dodanu vrijednost.

[show_hide title=”Primjer iz života“]Društvo ALFA obavlja gospodarsku djelatnost u izdvojenoj poslovnoj jedinici u zoni na temelju ugovora sklopljenog s osnivačem zone. Društvo vodi odvojeno knjigovodstvo za dio poslovanja koje obavlja u zoni. Društvo ALFA sagradilo je u 2006. godini u zoni halu za proizvodnju u iznosu od 5,000.000 kuna, a dobitak ostvaren iste godine u izdvojenoj poslovnoj jedinici u zoni iznosi 6,000.000 kuna. Društvo može iskoristiti poreznu olakšicu u iznosu od 5,000.000 kuna, dakle do visine ulaganja u halu (vidi tablicu 1.).Tablica 1. Učinak porezne olakšice:

Ulaganja u slobodne zone – Profitiraj.hr

Prema tome, u navedenom će primjeru društvo ALFA platiti porez na dobit u iznosu od 100.000 kuna (1,000.000 x 10{c4d6e6a08105b10feea0f1f673425092f18933e5ed858f455b7b10a977c435a1}), dočim bi u slučaju da nije započelo s poslovanjem u poslovnoj zoni, odnosno da je dobitak ostvaren izvan zone u iznosu od 6,000.000 kuna društvo ALFA platilo bi porez na dobit u iznosu od 1,200.000 kuna (6,000.000 x 20{c4d6e6a08105b10feea0f1f673425092f18933e5ed858f455b7b10a977c435a1}), dakle 1,100.000 kuna više. [/show_hide]

Slobodna zona treba poslužiti državi radi osiguravanja uvjeta za brzo, trajno i učinkovito rješavanje sljedećih problema:

  • nezaposlenost,
  • povećavanje prometa i proizvodnje,
  • porast izvoza i smanjivanje uvoza,
  • povećavanje BDP-a,
  • punjenj državnog proračuna,
  • vraćanje inozemnog duga,
  • povećavanje životnog standarda,
  • zaustavljanje iseljavanja mladih i stručnih kadrova.

Slobodne zone u Republici Hrvatskoj:

Tablica 1. Podaci o slobodnim zonama u RH

Naziv  slobodne zone

Grad

Površina zemljišta
(m2 )

Slobodne parcele m2

Broj korisnika zone

Broj zaposlenih

KRAPINSKO – ZAGORSKA SLOBODNA ZONA

Krapina

70.000

30.000

14

123

SLOBODNA ZONA OSIJEK

Osijek

270.000

80.000

4

630

SLOBODNA ZONA KUKULJANOVO

Kukuljanovo

28.000

1.000.000

5

73

SLOBODNA ZONA LUKE RIJEKA

Rijeka

1.635.000

570.870

9

1.332

SLOBODNA ZONA ZAGREB

Zagreb

79.860

0

125

225

SLOBODNA ZONA OBROVAC*

Obrovac

SLOBODNA ZONA LUKE SPLIT

Split

259.900

100.000

23

45

SLOBODNA ZONA LUKE PULA

Pula

73.000

0

19

588

SLOBODNA ZONA SPLITSKO –  DALMATINSKA

Split

SLOBODNA ZONA LUKE PLOČE

Ploče

2.145.892

1.548.700

3

1.064

SLOBODNA ZONA BUJE*

Buje

SLOBODNA ZONA ĐURO ĐAKOVIĆ-SL. SLAVONSKI BROD

Slavonski Brod

262.493

63.100

27

1.114

SLOBODNA ZONA VARAŽDIN

Varaždin

600.000

0

1

200

PODUNAVSKA SLOBODNA ZONA VUKOVAR

Vukovar

21.080

13.432

20

123

SLOBODNA ZONA RIBNIK

Ribnik

32.000

10.000

7

17

Izvori: zone.mingorp.hr/slobodne/podaciozonamai.htm
Babić, M., Babić, A.: Međunarodna ekonomija, MATE, Zagreb, 2000., str. 155.
Grgić, M., Bilas, V.: Međunarodna ekonomija, Lares plus, Zagreb, 2008. str. 242.
Matić, B.: Međunarodno poslovanje, Sinergija, Zagreb, 2004., str. 71.
Mlikotin Tomić, D., Horak, H., Šoljan, V., Pecotić-Kaufman, J.: Europsko tržišno pravo, Školska knjiga, Zagreb, 2006.,  str. 4. 

Foto: croatianfreezones.org

  1. I am curious to find out what blog system you’re working with?
    I’m experiencing some small security issues with my
    latest site and I would like to find something more safe.
    Do you have any solutions?

  2. Hi there terrific website! Does running a blog such as this take a great
    deal of work? I have absolutely no knowledge of programming however I
    was hoping to start my own blog in the near future.
    Anyways, should you have any ideas or techniques for new blog owners please share.

    I understand this is off subject but I simply wanted to ask.
    Appreciate it!

  3. I’m really impressed with your writing skills and also with the layout on your weblog.
    Is this a paid theme or did you customize it yourself?

    Anyway keep up the excellent quality writing, it is rare to see a nice
    blog like this one nowadays.

  4. Greetings! I’ve been reading your weblog for a while now
    and finally got the bravery to go ahead and give you a shout out from Porter Texas!
    Just wanted to tell you keep up the great work!

  5. When I originally commented I seem to have clicked the -Notify me
    when new comments are added- checkbox and from now on whenever a comment is added I
    get 4 emails with the same comment. Is there a way you can remove me from
    that service? Thanks a lot!

  6. Great blog! Do you have any helpful hints for aspiring writers?
    I’m hoping to start my own website soon but I’m a little lost on everything.
    Would you advise starting with a free platform like WordPress or go
    for a paid option? There are so many options out there
    that I’m completely overwhelmed .. Any tips? Bless
    you!

  7. Hello there, just became aware of your blog through Google, and found that it’s
    really informative. I am gonna watch out for brussels. I’ll appreciate if you continue this in future.
    Many people will be benefited from your writing.
    Cheers!

  8. At this time it looks like Drupal is the best blogging
    platform available right now. (from what I’ve read) Is that
    what you are using on your blog?

  9. Its such as you learn my thoughts! You appear to understand a
    lot about this, such as you wrote the ebook in it or something.
    I think that you can do with some % to drive the message house a bit,
    but other than that, that is excellent blog. A great read.
    I’ll definitely be back.

  10. When someone writes an piece of writing he/she retains the image of a user in his/her brain that how a user can be
    aware of it. So that’s why this article is amazing. Thanks!

  11. Howdy just wanted to give you a quick heads up
    and let you know a few of the pictures aren’t loading properly.
    I’m not sure why but I think its a linking issue.
    I’ve tried it in two different web browsers and both show the
    same results.

  12. What’s up everyone, it’s my first go to see
    at this web page, and paragraph is truly fruitful in favor of me, keep
    up posting these types of posts.

  13. hey there and thank you for your information –
    I’ve definitely picked up something new from right here.

    I did however expertise a few technical points
    using this website, since I experienced to reload the site a lot of times previous to I could get it
    to load properly. I had been wondering if your web host
    is OK? Not that I’m complaining, but sluggish
    loading instances times will very frequently affect your placement in google
    and can damage your high-quality score if advertising and marketing with Adwords.
    Anyway I’m adding this RSS to my e-mail and can look out for much more
    of your respective exciting content. Ensure that you update this again soon.

  14. Does your blog have a contact page? I’m having trouble locating it but, I’d like
    to shoot you an e-mail. I’ve got some creative ideas for your blog you might be
    interested in hearing. Either way, great site and I look forward to seeing it develop over
    time.

  15. Thanks on your marvelous posting! I actually enjoyed reading it, you might
    be a great author. I will make sure to bookmark your
    blog and will eventually come back later in life. I want to encourage you to definitely continue
    your great job, have a nice holiday weekend!

  16. Woah! I’m really loving the template/theme
    of this blog. It’s simple, yet effective. A lot of times it’s difficult to get that “perfect balance” between user friendliness and appearance.

    I must say that you’ve done a great job with this. In addition, the blog loads
    super quick for me on Safari. Superb Blog!

  17. Today, I went to the beach front with my children. I found a sea shell and gave it to my 4 year old daughter and
    said “You can hear the ocean if you put this to your ear.” She placed the shell to her
    ear and screamed. There was a hermit crab inside and it pinched
    her ear. She never wants to go back! LoL I know this is completely
    off topic but I had to tell someone!

  18. Have you ever thought about including a little bit more than just your articles?
    I mean, what you say is important and all. Nevertheless just imagine if you added
    some great images or videos to give your posts more, “pop”!
    Your content is excellent but with pics and video clips, this website could
    undeniably be one of the best in its niche. Fantastic blog!

  19. I’m really impressed with your writing skills and also with the layout on your weblog.
    Is this a paid theme or did you modify it yourself? Either way keep up the excellent quality writing,
    it is rare to see a nice blog like this one nowadays.

  20. I’ve read a few just right stuff here. Definitely worth bookmarking for revisiting. I surprise how a lot effort you put to create such a magnificent informative site.

  21. Definitely believe that which you said. Your favorite justification seemed to be on the internet the easiest thing to
    be aware of. I say to you, I certainly get
    irked while people consider worries that they plainly don’t know about.
    You managed to hit the nail upon the top as well as defined out the whole thing
    without having side-effects , people can take a signal.
    Will probably be back to get more. Thanks

  22. hello there and thank you for your info – I have definitely picked up anything new from right here.
    I did however expertise several technical issues using this website, as
    I experienced to reload the site lots of times previous to I could get it to load properly.
    I had been wondering if your web host is OK?

    Not that I am complaining, but slow loading instances
    times will very frequently affect your placement in google and can damage your high quality score
    if ads and marketing with Adwords. Anyway I’m adding this RSS to
    my email and can look out for a lot more of your respective exciting content.
    Ensure that you update this again very soon.

  23. Howdy excellent blog! Does running a blog like this
    take a lot of work? I have no expertise in computer
    programming however I had been hoping to start my own blog soon. Anyways,
    should you have any ideas or tips for new blog owners please share.
    I understand this is off topic nevertheless I just had to ask.
    Many thanks!

  24. Excellent post. I used to be checking constantly this weblog and
    I am inspired! Very useful info specially the
    closing phase 🙂 I maintain such info a lot.

    I was looking for this certain info for a very lengthy time.

    Thank you and best of luck.

  25. What’s Taking place i’m new to this, I stumbled upon this
    I’ve found It positively helpful and it has aided me out
    loads. I hope to give a contribution & assist different users like its aided me.
    Great job.

  26. I’m amazed, I must say. Rarely do I encounter a blog that’s both educative and
    interesting, and without a doubt, you have hit the nail
    on the head. The problem is something not enough folks are
    speaking intelligently about. Now i’m very happy I came across this during my hunt for something regarding this.

  27. Oh my goodness! Impressive article dude! Thank you so much, However I am encountering
    difficulties with your RSS. I don’t understand the reason why I am unable
    to join it. Is there anybody else having similar RSS problems?

    Anyone that knows the answer will you kindly respond?
    Thanks!!

  28. Great beat ! I wish to apprentice while you amend
    your website, how can i subscribe for a blog web site? The
    account aided me a acceptable deal. I had been a little bit acquainted of
    this your broadcast offered bright clear concept

  29. My spouse and I stumbled over here coming from a different web
    address and thought I might as well check things out.
    I like what I see so i am just following you.
    Look forward to looking at your web page again.

  30. Heya i am for the first time here. I found this board and I in finding It truly useful
    & it helped me out a lot. I’m hoping to offer something back and aid others like you helped me.

  31. I’ve been surfing online more than three hours today, yet I never found any interesting article like yours.
    It is pretty worth enough for me. Personally, if all webmasters and bloggers
    made good content as you did, the web will be a lot more useful than ever
    before.

  32. I think this is among the so much important info for me.

    And i’m glad reading your article. But want to observation on few normal issues, The
    site style is wonderful, the articles is actually excellent : D.
    Excellent job, cheers

  33. you are truly a excellent webmaster. The site loading speed
    is amazing. It seems that you’re doing any unique trick.
    Also, The contents are masterpiece. you have performed a
    fantastic process on this matter!

  34. Whats up very cool blog!! Guy .. Excellent .. Amazing ..
    I will bookmark your blog and take the feeds additionally?

    I’m glad to seek out numerous useful information here in the post, we need develop more strategies on this
    regard, thanks for sharing. . . . . .

  35. We absolutely love your blog and find many of your post’s to be exactly I’m looking for.
    Would you offer guest writers to write content to suit
    your needs? I wouldn’t mind writing a post or elaborating on a lot of the subjects you write regarding
    here. Again, awesome website!

  36. Every weekend i used to pay a visit this web page, for the reason that i wish
    for enjoyment, since this this web site conations genuinely fastidious funny information too.

  37. I think the admin of this site is really working hard in support of
    his website, as here every information is quality based material.

  38. This article provides clear idea in support of the new
    people of blogging, that in fact how to do blogging and site-building.

  39. Whats up very cool site!! Guy .. Beautiful ..

    Wonderful .. I will bookmark your site and take the feeds also?

    I am happy to search out numerous helpful information here
    in the put up, we need develop more strategies on this regard, thanks for
    sharing. . . . . .

  40. We are a gaggle of volunteers and starting a new scheme in our
    community. Your website offered us with useful info
    to work on. You have performed a formidable activity and our entire neighborhood will probably be grateful to you.

  41. I’m not sure where you are getting your info, but good
    topic. I needs to spend some time learning much more or understanding more.
    Thanks for wonderful info I was looking for this information for my mission.

  42. Hello, I do think your site could possibly be having
    browser compatibility issues. When I take a look at your website in Safari,
    it looks fine however, when opening in Internet
    Explorer, it has some overlapping issues. I just wanted to give you a quick heads up!
    Other than that, fantastic site!

  43. Thanks for ones marvelous posting! I genuinely enjoyed reading it, you might be a
    great author. I will be sure to bookmark your blog and
    may come back at some point. I want to encourage
    continue your great writing, have a nice holiday weekend!

  44. Pretty nice post. I simply stumbled upon your weblog and wanted to say that
    I’ve truly enjoyed browsing your blog posts. In any case I
    will be subscribing to your feed and I’m hoping you write again soon!

  45. Do you mind if I quote a couple of your posts as long as I provide
    credit and sources back to your weblog? My website is in the exact same
    area of interest as yours and my users would truly benefit from a lot of
    the information you present here. Please let me know if this alright
    with you. Thanks a lot!

  46. Can I simply say what a relief to uncover someone that actually knows what they’re discussing on the internet.
    You certainly know how to bring an issue to light and make it important.
    A lot more people should read this and understand this side of your
    story. I can’t believe you’re not more popular since you most certainly have the
    gift.

  47. Hi! This is my first visit to your blog! We are a group of volunteers and starting a new project in a community in the same niche.
    Your blog provided us beneficial information to work on. You have done a
    wonderful job!

Odgovori

Vaša adresa e-pošte neće biti objavljena. Obavezna polja su označena sa * (obavezno)

Submit Comment

Exit mobile version