tag:blogger.com,1999:blog-74665679468858900572024-03-18T19:56:15.027-07:00Poreski savetnikAnonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.comBlogger11125tag:blogger.com,1999:blog-7466567946885890057.post-73716931750595866302013-12-29T08:06:00.000-08:002013-12-29T08:06:59.585-08:00ВРЕМЕ ЈЕ ЗА ПОПИС У ФИРМИ<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="MsoNormal">
Крај године се приближава, пословне књиге се доводе у ред
пред закључивање и израду <a href="http://www.zavrsni-racun.com/" target="_blank">завршног рачуна</a>. Шта нам претходи <a href="http://www.zavrsni-racun.com/" target="_blank">завршном рачуну</a>?
ПОПИС или увуд у стварно стање у нашој фирми.<span style="mso-spacerun: yes;">
</span></div>
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<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-ZW_iMlHT5VM/UsBHtyYWk9I/AAAAAAAAAIg/Se5Ovj1qJSk/s1600/v235111p0.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="207" src="http://4.bp.blogspot.com/-ZW_iMlHT5VM/UsBHtyYWk9I/AAAAAAAAAIg/Se5Ovj1qJSk/s320/v235111p0.jpg" width="320" /></a></div>
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Попис је детељан преглед вредносног и количинског стања
имовине (средстава) и обавезе једног правног лица на одређени дан. Сврха пописа
је усклађивање ставрног стања са књиговодственим. Постоје редовни и ванредни
попис. Редовни попис се врши на крају године на дан 31.12 и обавезна је по
закону, а ванредни се може вршити месечно, тромесечно, полугодишње или на било
који други датум у току године.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
ОБАВЕЗА ПОПИСА</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Обавезу пописа имају сва правна лица која воде пословне књиге,
а то су : ДОО, предузетници који порез плаћају по стварноj добити и воде
пословне књиге(по систему двојног или простог књиговодства). <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">Паушалци</a> немају
обавезу вршење пописа пошто не воде пословне књиге, а самим тим не могу
ускладити стварно и књигодоствено стање. </div>
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<br /></div>
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ПРЕДМЕТ<span style="mso-ansi-language: #281A;"> </span><span style="mso-spacerun: yes;"> </span>ПОПИСА</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Предмет пописа је имовина правног лица и предузетника: нематеријална
улагања(патенти, лиценце...), некретнине, постојења и опрема, залихе
(материјала, недовршених производа, готових производа, робе), стална средствана
намењена продаја (нпр зграде), финансијски пласмани(позајмљена средства,
обвезнице или акције у власништву правног лица или предузетника), потраживања и
готовински еквиваленти (текући рачун, благајна, чекови...). Предмет пописа су
још и обавезе дугорочне или краткорочне (обавезе према добављачима, кредити код
банака, обавезе за порезе и доприносе).<span style="mso-spacerun: yes;"> </span></div>
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Уобичајени документ за усаглашавање потраживања и обавеза
користи се ИОС – извод отворених ставки. ИОС ће Вам стићи од добављача, банке
од које сте узели кредит и слично, а правно лице је обавезно да свом купцу
пошаље ИОС за усаглашавање потраживања. </div>
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<br /></div>
<div class="MsoNormal">
ПОПИСНА КОМИСИЈА</div>
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<br /></div>
<div class="MsoNormal">
Правно лице у складу са својим бројем запослених<span style="mso-spacerun: yes;"> </span>и својим актима образује пописну комисују:</div>
<div class="MsoNormal">
Комисија може имати једног члана ако у правном лицу има само
1 запослени исто тако и код предузетника ако је само предузетник запослен.</div>
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Пре самог почетка пописа требају се извршити припремне радње:</div>
<div class="MsoNormal">
-доношење одлука о попису</div>
<div class="MsoNormal">
-припрема плана пописа</div>
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-припрема пописних листа</div>
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Тек након извршених припремних радњи приступамо физички
попису. Током пописа у пописне листе уносе се количине и вредност пописаних
ствари и тако све до последње ствари која се мора пописати. На крају пописа
комисија саставља извештај о попису који садржи стварно и књиговодствено стање,
разлике између стварног и књиговодственог стања, предлог за ликвидацију
утврђених разлика.</div>
<div class="separator" style="clear: both; text-align: center;">
<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.youtube.com/embed/PlCDlDXErTM?feature=player_embedded' frameborder='0'></iframe></div>
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<br /></div>
<div class="MsoNormal">
ВИШАК И МАЊАК</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Након састављања завршног извештаја пописа може доћи до
слагања стварног и књиговдственог стања (што је редак случај, мада не и немогућ)
или до настанка мањка и вишка. Мањак и вишак имају порески третман са аспекта
<a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ-а</a> тако што се мањак опорезује, а вишак не. Законски је прописано колики
проценат мањка може да буде за одређену врсту робе и углавно се крећу око 1% и
на такав мањак до прописаног износе се на плаћа <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a>. Сав мањак преко износа
које је прописан, а можете <a href="http://poreskisavetnik.blogspot.com/2013/12/blog-post_21.html" target="_blank">табелу кало, растура, лома и кравара</a> наћи <a href="http://poreskisavetnik.blogspot.com/2013/12/blog-post_21.html" target="_blank">овде</a> је опорезив
и на тај мањак се обрачунава <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a> ако је правно лице <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a> обвезник. Вишак
производа није опорезив <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a> и он се само евидентира као приход. </div>
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<div class="MsoNormal">
КАЗНЕ ЗА НЕ ВРШЕЊЕ ПОПИСА</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Казне за правна лица (ДОО) су од<span style="mso-spacerun: yes;"> </span>100.000 до 3.000.000 динара и од 20.000,00 до
150.000,00 динара за одговорно лице у том правном лицу, а за предузетнике су од
100.000 до 500.000 динара, ако се не изврши попис на дан 31.12. </div>
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<br /></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ако имате нека питања, сугестије,
коментаре стојим Вам на располагању. Пишите на већ познату адресу <a href="mailto:trbojevicmilan@knjigovodstvo-knjiskimoljac.rs"><span style="color: blue;">trbojevicmilan@knjigovodstvo-knjiskimoljac.rs</span></a></span></div>
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<br />
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ваш порески саветник</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank"><span style="color: blue;">Милан Трбојевић</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=hl"><span style="color: blue;">Књиговодство Књишки мољац </span></a></span></div>
<br />
<div class="MsoNormal">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-13517347942123645222013-12-21T09:15:00.001-08:002013-12-21T09:15:37.678-08:00ТАБЕЛА ИЗНОС ЗА МАЊАК НА КОЈИ СЕ НЕ ПЛАЋА ПДВ<div dir="ltr" style="text-align: left;" trbidi="on">
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mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;}
</style>
<![endif]-->
<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">У овој табели се могу наћи проценти производи и материјал на
који се не плаћа ПДВ при мањку, када се мањак утврди у попису <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">ТАВЕЛА ПРОЦЕНАТА КАЛО, РАСТУРА, ЛОМА
И КВАРА НА КОЈИ СЕ НЕ ПЛАЋА ПДВ</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border: solid black 1.0pt; mso-border-alt: solid black .25pt; mso-cellspacing: 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
<hr align="center" noshade="" size="2" style="color: #a0a0a0;" width="100%" />
</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Ред. бр.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Назив</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Стопа <br />
<span style="mso-spacerun: yes;"> </span>%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td colspan="3" style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
<hr align="center" noshade="" size="2" style="color: #a0a0a0;" width="100%" />
</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>3</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td colspan="3" style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
<hr align="center" noshade="" size="2" style="color: #a0a0a0;" width="100%" />
</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">ПРОИЗВОДЊА </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Производња етил-алкохола</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="sr-Cyrl-RS" style="font-family: "Arial","sans-serif"; mso-ansi-language: #281A; mso-fareast-font-family: "Times New Roman";">Е</span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">тил-алкохол</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Производња алкохолких пића</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="sr-Cyrl-RS" style="font-family: "Arial","sans-serif"; mso-ansi-language: #281A; mso-fareast-font-family: "Times New Roman";">Е</span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">тил-алкохол</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="sr-Cyrl-RS" style="font-family: "Arial","sans-serif"; mso-ansi-language: #281A; mso-fareast-font-family: "Times New Roman";">В</span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">иски
и други дестилати</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Вино у ринфузи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Ракија у ринфизи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">5.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Амбалажа (стаклене боце)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">6.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Остала амбалажа</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">7.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Готови производи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Производња освежавајућих безалкохилних пића</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1. </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Сировине и<span style="mso-spacerun: yes;">
</span>репродукциони материјал</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Амбалажа</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Готови производи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Производња и промет деривата нафте</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Специјални бензин</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,15</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Моторни, авионски и остали бензини </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,425</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Дизел-горива</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,325</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Лож уље</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,325</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">5.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Остали деривати, осим моторних и минералних уља</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,06</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">6.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Моторна уља и друга уља за подмазивање, остала минерална и
друга уља</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Производња цигарета </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Цигарете и остале прерађевине од дувана</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Производња луксузних производа</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Луксузни производи свих врста и облика израђени са више од
2% злата и других племенитих метала и производа израђених са више од 50%
сребра</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Природно драго камење и прородни бисери и производи свих
врста и облика израђени од природног драгог камења и природних бисера </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Коже рептилија и сви производи израђени од те коже, као и
природно крзно и производи </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Од тог крзна, ако су кожа и крзно заступљени са најмање
50%</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">ТРГОВИНА НА МАЛО</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1. </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Воће</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 36;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- јужно воће (помаранџе, лимун, банане, мандарине, ананас
и сл.)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 37;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- орах, бадем, лешник, кестен, рогач</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,70</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 38;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- јагодаство воће, свеже смокве</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 39;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">-јабуке, крушке, шљиве, дуње, лубенице</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 40;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- коштичаво воће: кајсије, брескве, трешње и вишње</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 41;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сушено воће – шљиве</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 42;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сушено воће – смокве и остало</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 43;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- егзотично воће</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 44;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остало воће</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 45;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Поврће</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 46;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- купус кисели у ринфузи </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 47;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- купус, кељ, блитва, зелена салата свежа</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 48;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- боранија, грашак, паприка, парадајз и тиквице</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 49;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- кромпир и шаргареша рана, целер и першун</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 50;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- замрзнуто воће и поврће – паковано</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 51;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- кромпир, шаргарепа, лук</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 52;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- пасуљ</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 53;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- печурке, шампињони – свежи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 54;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остало поврће</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 55;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3. </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Цвеће</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 56;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- цвеће свеже (резано)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 57;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- цвеће остало</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 58;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">4.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Житарице</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 59;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- пшеница, јечам, зоб, кукуруз и друге житарице</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 60;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">5.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Остали прехрамбени производи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 61;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- брашно (кукурузно и пшенично) и пиринач у ринфузи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 62;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- брашно (кукурузно и пшенично) и пиринач упаковано</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 63;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- мак и пшеничне мекиње</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 64;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- пециво свих врста</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 65;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- колачи индустријски</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 66;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- производи од брашна (двопек, мрвице, кекс)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 67;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сладолед, крем</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 68;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- јај свежа</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 69;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- мед</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 70;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сирће, алкохолно, винско и вићно</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 71;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- шећер (кристал, у праху, у коцки)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 72;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- со за јела (морска, камена и вакумирана)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 73;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- поврће конзервирано (свих врста паковања)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 74;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- јела готова и полуготова</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 75;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- бомбоне и други производи од шећера</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 76;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- чоколада и производи од чоколаде и какаоа</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 77;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- кафа свих врста – у паковању</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 78;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- зачини у оригиналу и чајеви</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 79;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- маст јестива</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 80;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- уље јестиво флаширано</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 81;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остало</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 82;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">6.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Пића – алкохолна и безалкохолна</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 83;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- у флашама и другом паковању</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,70</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 84;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">7. </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Месо, сухомеснати производи и риба </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 85;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- месо свеже</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 86;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- риба свежа</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 87;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- риба смрзнута</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 88;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- риба сушена</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 89;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сланина свежа, лој,свињско сало, маст, (топљена)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 90;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сухомеснати производи и вакумирано месо</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 91;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остало</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 92;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">8.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Сточна храна</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 93;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">9.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Хемијски производи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 94;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- фирнајз, боје и лакови, гит</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 95;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- детерџенти за прање рубља</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 96;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- средства за чишћење</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 97;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- козметички и хигијенски производи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 98;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остали хемијски производи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 99;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">10.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Грађевински материјал</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 100;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- цемент, гипс</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,80</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 101;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- мермерне плоче</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 102;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- салонит плоче и цеви</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 103;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- песак, шљунак</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 104;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- изолационе масе</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 105;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- изолациони материјал (стаклена и камена вуна)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 106;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- тер папир кровни</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 107;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- цреп, опека, монт блокови и гредице</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 108;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- бетонски производи (цеви, плоче, коцке)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 109;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- резана грађа и плоче од дрва</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 110;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остали грађевински материјал, осим грађевинске столарије</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 111;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- грађевинска столарија</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 112;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">11.</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Огрев</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 113;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- угаљ дрвени у ринфузи</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">3,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 114;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- угаљ у врећама</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 115;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- угаљ лигнит у ринфизи </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 116;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остали угаљ</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 117;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- огревно дрво</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 118;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">12. </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Остало</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 119;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- стакло равно и шупље, осим оптичког</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 120;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- керамика и порцелан</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 121;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- ужарија</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 122;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- посуђе од метала (емајлирано и неемајлирано)</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 123;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- посуђе од стакла, порцелана и керамике</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 124;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- санитарни уређаји од керамике</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 125;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- дечје играчке разне</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 126;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- грамофонске плоче, касете и носачи звука</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 127;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- видео касете, фотографски филмови</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 128;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- tkanine metražne</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 129;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- чарапе женске</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 130;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остала тектилна роба</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 131;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сијалице</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 132;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- батеријски улошци</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 133;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- канцеларијски материјал</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">1,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 134;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- цигарете и остале прерађевине од дувана</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 135;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- моторна уља и друга уља за подмазивање, остала минерална
и друга уља</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 136;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- луксузни производи свих врста и облика израшени са
више<span style="mso-spacerun: yes;"> </span>од 2% злата и других племенитих
метала и производи израђеви са више од 50% сребра</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 137;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- природно драго камење и природни бисери и производи свих
врста и облика израђени од природног драгог камења и природних бисера </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 138;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- кожа рептилија и сви производи израђени од те коже, као
и природно крзно и производи од тог крзна, ако су кожа и крзно заступљени са
најмање 50%</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 139;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- остало непоменуто</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">0,50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 140;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">ТРГОВИНА НА ВЕЛИКО</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 141;">
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="top">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">- сви производи наведени за трговину на мало</span></div>
</td>
<td style="border: none; padding: .75pt .75pt .75pt .75pt;" valign="bottom">
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">50% од процента за трговину на
мало</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 142; mso-yfti-lastrow: yes;">
<td colspan="3" style="border: none; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
<hr align="center" noshade="" size="2" style="color: #a0a0a0;" width="100%" />
</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ако имате нека питања, сугестије,
коментаре стојим Вам на располагању. Пишите на већ познату адресу <a href="mailto:trbojevicmilan@knjigovodstvo-knjiskimoljac.rs"><span style="color: blue;">trbojevicmilan@knjigovodstvo-knjiskimoljac.rs</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br />
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ваш порески саветник</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank"><span style="color: blue;">Милан Трбојевић</span></a></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=hl"><span style="color: blue;">Књиговодство Књишки мољац </span></a></span></div>
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Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-39609168639325818112013-12-17T03:09:00.001-08:002013-12-17T03:11:50.609-08:00КОЈИ ПОЉОПРИВРЕДНИЦИ НЕ ВОДЕ ПОСЛОВНЕ КЊИГЕ?<div dir="ltr" style="text-align: left;" trbidi="on">
Подигнута је велика прашина (која је и мене захватила) око тога ко води, а ко не води пословне књиге од пољопривредника. Представник <a href="http://www.purs.gov.rs/" target="_blank">Пореске управе</a> је у пољопривредној емисији објаснила ко води, а ко не и то можете погледати <a href="http://www.purs.gov.rs/biro-za-informisanje/novosti/826/koji-poljoprivrednici-vode-knjige-a-koji-ne.html" target="_blank">овде</a>.<br />
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Објашњење је следеће: "Ипак пословне књиге воде само они који се регистрију код <a href="http://www.apr.gov.rs/" target="_blank">АПР</a> и добију статус предузетника." Обавезу вођења пословних књига можемо имати у два случају: један је да промет буде већи од 8.000.000 динара када сте обвезник <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ-а</a> и други да се пољопривредник сам на то пријави.<br />
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Пољопривредници који су само уписани у регистар пољопривредника немају обавезу вођења пословних књига и тако ће и остати.<br />
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Овим текстом пишем демант <a href="http://poreskisavetnik.blogspot.com/2013/12/5-3-2.html" target="_blank">претходног</a> који је довео и мене и друге у заблуду око вођења пословних књига пољопривредника.<br />
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<b>Ваш порески саветник</b></div>
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<a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank">Милан Трбојевић</a></div>
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<a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=hl" target="_blank">Књиговодство Књишки мољац</a></div>
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Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-56402962994097556412013-12-12T10:00:00.002-08:002013-12-17T03:11:04.131-08:00ИМАШ 5 ПРАСЕТА, 3 ГУСКЕ, 2 КОКОШКЕ? МОРАШ ДА ВОДИШ ПОСЛОВНЕ КЊИГЕ! ПОЉОПРИВРЕДА НАША ПРИВРЕДНА ШАНСА <div dir="ltr" style="text-align: left;" trbidi="on">
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Када су били избори није постојао ни један политичар<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"> нити политичка странка</span><span style="mso-spacerun: yes;"> </span>(ДС, ДСС, СНС, СПС, ПУПС, УРС, ЈС, СРС, СПО, ЛДП и
сви остали) који није споменуо да је ПОЉОПРИВРЕДА највећа привредна шанса
Србије. </div>
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Све заједно да Вас је срамота нарочито странке које су на
власти и донеле су <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">овакве</span>
законске акте. Ради се о томе да пољопривредник који је пријављен тј има
регистровано пољопривредно газдинство од<span style="mso-spacerun: yes;">
</span>1.1.2014 губи право на паушално опорезивање и мора да води пословне
књиге. </div>
<div class="separator" style="clear: both; text-align: center;">
<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.youtube.com/embed/gqdK44PaP5E?feature=player_embedded' frameborder='0'></iframe></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
</div>
<div class="MsoNormal">
<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"></span></div>
<div class="MsoNormal">
СРАМ ВАС БИЛО! СТИДИТЕ СЕ! Директоре <a href="http://www.purs.gov.rs/" target="_blank">Пореске управе</a> Иване
Симичу читао сам Ваше појашњење у вези са тим које можете прочитати <a href="http://www.purs.gov.rs/biro-za-informisanje/novosti/822/obavestenje-u-vezi-oporezivanja-registrovanih-poljoprivrednih-gazdinstava-u-2014-godini.html" target="_blank">овде</a>. <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">СРАМ</span> и Вас да буде и
министра финансија Лазар<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">а</span>
Крстић<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">а</span> под чијом
сте надлежношћу и све остале да не набрајам сада редом. <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Објашњење <a href="http://www.purs.gov.rs/" target="_blank">Пореске управе</a> је да пољопривредник нема сметњи да
не води књиге и то га обавезује да их води. Значи пољопривреднике ћете
опорезивати по оствараној добити? Хоћете да их додатно опорезујете<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">, </span><span style="mso-spacerun: yes;"> </span>ако оставаре добит<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"> са порезом на екстра профит</span>? Хоћете да
им наметнете да <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">морају </span><span style="mso-spacerun: yes;"> </span>плаћа<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">ти и</span> књиговођу ка<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">оо мене</span>? Хоћете да им узмете и то што мало зараде?<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"> Хоћете да уништите и ово што
је преостало?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">Пошто
немају куд, с</span>ада ће <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">пољопривредници</span>
да узму плајваз и хартију<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">,
</span><span style="mso-spacerun: yes;"> </span>да крену <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">у</span> вођење<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"> пословних</span> књига, ово су ми приходи<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"> и то ћу </span>прокњижи<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">т</span>и на 612 ово су ми
расходи то ћу да прокњижим на шифру 511. Када расподеле расходе, приходе,
обавезе и потраживање онда ће да урадате завршни рачун и уредно га пошаљу <a href="http://www.apr.gov.rs/" target="_blank">АПР</a> и
<a href="http://www.purs.gov.rs/" target="_blank">Пореској управи</a> пореске билансе. СРАМ ВАС БИЛО!<span style="mso-tab-count: 1;"> </span><span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"></span></div>
<div class="separator" style="clear: both; text-align: center;">
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<br /></div>
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Данас гледам како је
на телевизији дошао Шејк да унапреди нашу пољопривреду, а остале слободно
елиминишите шта ће нам <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">остали</span>
пољопривредни произвођачи. СРАМ ДА ВАС БУДЕ! Можете да кажете шта год и да радите
нешто сасвим друго<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">,
образа немате.</span><span lang="sr-Cyrl-RS"> </span><span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"></span></div>
<div class="MsoNormal">
Надам се да постоји неко ко има и мало разума да промени овако
накарадно написан пропис и то уради на време до 31.12.2013<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">Молим
Вас, н</span>емојте нам више причати о развоју пољопривред<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">Е</span> нити о било ком
развоју само нас опслужуте папирологијом и бирократијом па ћемо процветети
економски. </div>
<div class="separator" style="clear: both; text-align: center;">
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<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Изви<span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">њавам
се свим читаоцима</span> ако је било грубих и ружних речи текст је писан у
једном даху и са великом дозом незадовољства и беса.<br />
<br />
Након једне емисије и консултација са правном службом ипак је разјашњено да неки пољопривредници не воде пословне књиге. Причитајте више <a href="http://poreskisavetnik.blogspot.com/2013/12/blog-post.html" target="_blank">овде</a>. </div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b>Ваш порески саветник</b></div>
<div class="MsoNormal">
<a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank">Милан Трбојевић</a></div>
<div class="MsoNormal">
<a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=hl" target="_blank">Књиговодство Књишки мољац</a></div>
</div>
Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-45735024062864454782013-11-30T09:42:00.000-08:002013-11-30T09:44:01.820-08:00БОЖИЋНА АКЦИЈА РАЧУНАРИ СА САМО 20% ПДВ-А <div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiqq2qAYan998ZC5wiMpVeAt557HiDksi431oLwDbp-8dxKxnd6LZWUmEvcHTnIEBbhwufLphtQOme2AGXn2Zht6HjA_tjkbYtFTTWnDzvxyLDYUELbMYgpNdYU8hxxIcmIl12-rsk5iTDi/s1600/4d6ea309c44a935998e75fa01.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiqq2qAYan998ZC5wiMpVeAt557HiDksi431oLwDbp-8dxKxnd6LZWUmEvcHTnIEBbhwufLphtQOme2AGXn2Zht6HjA_tjkbYtFTTWnDzvxyLDYUELbMYgpNdYU8hxxIcmIl12-rsk5iTDi/s1600/4d6ea309c44a935998e75fa01.png" /></a></div>
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<div class="MsoNormal">
Желите да купите рачунар или неку рачунарску компоненту за
Божић? Добићете то са специјалним попустом и са само 20% <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a>, уместо до
садашњих 8%.</div>
<div class="MsoNormal">
Влада Републике Србије је поднела предлог измена Закона о <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a> који би требао да ступи на снагу од 1. Јануара 2014 године, а односи се на
повећање <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a>. Предлог обухвата промену посебне стопа <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ-а</a> (ниже стопе) са 8%
на 10% и опорезивање неких производа по општој (вишој стопи) од 20%. </div>
<div class="MsoNormal">
<span style="mso-spacerun: yes;"> </span>Најзначајнија измена
је у томе да ће увоз рачунара и рачунарских компоненти бити опорезован по
општој стопи са 20% <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ-а</a>, што је и више него дупло повећање у односу на
досадашњих 8%. <span style="mso-spacerun: yes;"> </span>По посебној <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a> стопи од
10% ће идаље бити опорезоване основне животне намернице, лекови и медицинска
средства, хотелске и угоститељске услуге, новине. </div>
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Оправдање за овакав потез <span style="mso-spacerun: yes;"> </span>Влада правда тиме што ће тако попуните буџет.
Моје мишљење је да је то потпуно погрешно и да мере повећања <span style="mso-spacerun: yes;"> </span>пореза неће испуните своју основну сврху попуњавања
„рупе“ у буџету. Имамо пуно примера у свету како повећања пореза не доводе до
пуњења буџета него шта више још продубљују „рупу“ . Поред<span style="mso-spacerun: yes;"> </span>тога што ће нам рачунари бити скупљи , храна
и комуналне услуге које су опорезоване по посебној стопи биће скупље због
повећања од 2%,а самим тим и скупљи живот нам следи. Најважније од свега је
прича да је ИТ индустрија у Србији наша „нафта“. Нажалост пошто <span style="mso-spacerun: yes;"> </span>не правимо рачунаре, нити рачунарске
компоненте и ако дође до усвајања овог предлога измена Закона о <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ</a> то ће мало
пресушити изворе наше „нафте“. </div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiZl3mK5cnIAa-BnRI7u2B_HIX7J8zbIIwXfWQ9sM7TXd0Et7jbMa6SE51xy2yItmlNSYvAh8lyaCu_K1S0imWYw7xvuekj2KGGeIsfT8uDLhXj3xApiHxKc_HynIzE58bxFSuBqp_65Ii/s1600/slika-225865-1f4f60bcbbbc77-default.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiZl3mK5cnIAa-BnRI7u2B_HIX7J8zbIIwXfWQ9sM7TXd0Et7jbMa6SE51xy2yItmlNSYvAh8lyaCu_K1S0imWYw7xvuekj2KGGeIsfT8uDLhXj3xApiHxKc_HynIzE58bxFSuBqp_65Ii/s1600/slika-225865-1f4f60bcbbbc77-default.jpg" /></a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ако имате нека питања, сугестије,
коментаре стојим Вам на располагању. Пишите на већ познату адресу <a href="mailto:trbojevicmilan@knjigovodstvo-knjiskimoljac.rs"><span style="color: blue;">trbojevicmilan@knjigovodstvo-knjiskimoljac.rs</span></a></span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ваш порески саветник</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank"><span style="color: blue;">Милан Трбојевић</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=hl"><span style="color: blue;">Књиговодство Књишки мољац </span></a></span></div>
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Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-38014528871579895742013-11-17T12:56:00.004-08:002013-11-17T12:56:44.331-08:00КАКО ИЗРАЧУНАТИ ПОРЕЗЕ И ДОПРИНОСЕ НА ЗАРАДУ?<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">КАКО ИЗРАЧУНАТИ ПОРЕЗЕ И ДОПРИНОСЕ НА ЗАРАДУ?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Плата ми је 20.000,00 динара, а колико ја уствари
плаћам држави? Колики је минимац? Колико ја најмање доприноса и пореза морам да
плаћам? Најчешћа су питања која чујем од клијената.<span style="mso-spacerun: yes;"> </span>Овим текстом ћете добити формулу како да само
израчунате износ пореза и доприноса.</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> ОСНОВНИ ПОЈМОВИ</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Пре свега да поменемо неке битне појмове оно што се
сматра зарадом је нето зарада. Доприноси које плаћамо на зараду су: допринос за
пензијско и инвалидско (ПИО), допринос за здравствено осигурање, допринос за
случај незапослености и још плаћамо порез на зараде. Доприноси се плаћају један
део на терет запоселног, један део на терет послодавца. Доприносе је дужан да
плати исплатилац зараде тј послодавац. Проценти за плаћање доприноса су 24% ПИО
(11% на терет послодавца, 13% на терет запосленог), 12,3% допринос за
здравствено осигурање (по 6,15% на терет запосленог и послодавца), 1.5%
допринос за осигурање од незапослености(по 0,75% на терет запосленог и
послодавца) и порез на зараде је 10%. Бруто износ зараде је износ који се
добија израчунавањем преко нето зараде и формуле која ће бити приказана у
наставку и тај износ је релавантан за обрачунавање.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhGaVwCcvTwIHJGF_H3s_G6aykY2dNSic4dyWXvsjdmlLuVwTpLjvjwBubqQni_kaGzelvKQsEHdTPkQ3pls9k3q0PDVSUYE9liNBA2_Dzez_Mvt-ncQCPey9pfrcPtU06jLpDivmpXzyuV/s1600/dOLARI.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhGaVwCcvTwIHJGF_H3s_G6aykY2dNSic4dyWXvsjdmlLuVwTpLjvjwBubqQni_kaGzelvKQsEHdTPkQ3pls9k3q0PDVSUYE9liNBA2_Dzez_Mvt-ncQCPey9pfrcPtU06jLpDivmpXzyuV/s400/dOLARI.jpg" width="400" /></a></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">НАЧИН ОБРАЧУНА</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Када имамо нето зараду од 20.000,00 морамо је
претворити у бруто износ преко следеће формуле:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Бруто
зараде</span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-CA;">= </span><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Нето
зарада – 1.100</span></u></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>0,701</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Где
добијама да је бруто зарада (износ) 26.961,48.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Када
рачунамо порез на зараде који износи 10% имамо неопорезиви износ који сада
износи 11.000,00 динара и који одузимамо од бруто износа и добијамо 15.961,48.
Што нас доводи до износа пореза од 1.596,15 динара. Када рачунамо доприносе
немамо неопорезиви износ и добијамога тако што од бруто износа рачунамо
проценте доприноса по реди и добијамо да су доприноси на терет послодавца
следећи:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 81.0pt; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">за здравствено осигурање(6,15%) износ 1.658,13
динара</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 81.0pt; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>ПИО (11%) износ 2.965,76 динара</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 81.0pt; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>осигурање од случаја незапослености (0,75%)
износ 202,21 динара </span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Доприноси
на терет запосленог су следећи:</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">-за
здравствено осигурање (6,15%) износ 1.658,13 динара</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">-
ПИО (13%) износ 3.504,99 динара</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">-
осигурање од случаја незапослености (0,75%) износ 202,21 динара</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Све
укупно трошкове које имамо су:</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">-
ПИО<span style="mso-spacerun: yes;"> </span></span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-CA;">= </span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">6.470,75</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-CA;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">динара</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">-
здравствено осигурање </span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-CA;">=</span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">3.316,26
динара</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">-
осигурање од незапослености </span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-CA;">=</span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">404,42
динара</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">-
порез на зараде </span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-CA;">=</span><span lang="EN-CA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">1.596,15
динара</span></div>
<div class="separator" style="clear: both; text-align: center;">
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<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Све
је то трошак од 11.787,42 за порезе и доприносе на зараду + исплата 20.000,00
динара нето зараде. Из разлога прегледности обрачину су представљени у следећој
табели:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 648px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ред број</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ОПИС</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ИЗНОС</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Нето
зараде</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">20.000,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Бруто
зарада обрачуната по формули</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">26.961,48</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Основица
за порез (ред бр. 2. – 11.000)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">15.961,48</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Основица
за плаћање доприноса (ред бр. 2.)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">26.961,48</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Порез
на зараде (ред бр. 5х10%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.596,15</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Доприноси
на терет запосленог(ред. бр. 6 х 19,9%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.365,33</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.1.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Допринос
за ПИО (ред. бр. 6 х 13%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.504,99</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.2.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Допринос
за здравствено (ред. бр. 8 х 6,15%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.658,13</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.3.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Допринос
за незапосленост (ред. бр. 6 х 0,75%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">202,21</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Доприноси
на терет послодавца(ред.бр. 6 х 17,9%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.826,10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.1.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Доприноси
за ПИО (ред. бр. 6 х 11%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.965,76</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.2.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Доприноси
за здравствено (ред. бр. 6 х 6,15%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.658,13</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.3.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Доприноси
за незапосленост (ред. бр. 6 х 0,75%)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">202,21</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.05pt;" valign="top" width="73">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">8.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Укупан
трошак пореза и доприноса</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.4pt;" valign="top" width="214">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; tab-stops: 81.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">11.787,42</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Израчунавање
пореза и доприноса за друге нето износе можемо урадити по истом принципу.
Израчунавања за износе коју су испод најниже основице и изнад највише основице
(ове основице су прописање и могу се наћи на страници Завода за статистику) се
израчунавају на мало другачији начин. Категорије које се још урачунавају у
зараду су топли оброк и регрес о којима ће бити речи у неким наредним
текстовима.</span><span lang="sr-Cyrl-RS" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: #281A;"></span>
</div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ако имате нека питања, сугестије,
коментаре стојим Вам на располагању. Пишите на већ познату адресу <a href="mailto:trbojevicmilan@knjigovodstvo-knjiskimoljac.rs"><span style="color: blue;">trbojevicmilan@knjigovodstvo-knjiskimoljac.rs</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ваш порески саветник</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank"><span style="color: blue;">Милан Трбојевић</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=hl"><span style="color: blue;">Књиговодство Књишки мољац </span></a></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; tab-stops: 81.0pt;">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-91224429187066370322013-11-05T08:12:00.002-08:002013-11-05T08:18:41.007-08:00ПРАВО НА ПАУШАЛНО ОПОРЕЗИВАЊЕ<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: left;">
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;"><span style="line-height: 115%;">Постављало се питање <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушалног опорезивања</a> предузетника који обавља делатност пословног саветовања у 2014. години. Стигло ми је стручно мишљење часописа које се бави тумачењем прописа и одговор је следећи:</span></span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">„Одредбама Закона о порезу на доходак грађана, прописано је да се право на <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушално опорезивање</a> не може признати предузетницима:</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">1)који обавља делатност из области: рачуноводствених, књиговодствених и ревизорских послова, послова пореског саветовања, рекламирања и истраживања тржишта;</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">2)који обавља делатност из области: трговине на велико и трговине на мало, хотела и ресторана, финансијског посредовања и активности у вези с некретнинама;</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">3)<b><i> </i></b>у чију делатност улажу и друга лица;</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">4) чији је укупан промет у години која претходи години за коју се утврђује порез, односно чији је планирани промет када почиње обављање делатности – већи од 6.000.000 динара</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">5) који је евидентиран као обвезник пореза на додату вредност у складу са законом који се уређује <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">порез на додатувредност (ПДВ)</a><i> </i></span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">Уредбом о класификацији делатности прописује се класификација делатности са називима, шифрама и описима делатности.</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">Имајући у виду да назив и опис делатности у оквиру сектора, области, гране и групе делатности сагласно наведеној уредби по правилу обухвата више врста делатности и послова који могу али и не морају бити међусобно повезани и слични, начелно сматрамо да одређене делатности (имајући у виду предметно питање – које се односе на област саветовања) које у свом називу као и у опису не обухвата, тј. не односе се на делатност наведене у Закону о порезу на доходак грађана које не могу бити <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушално опорезоване</a>, могу да се сматрају делатностима чије обављање не искључује право на паушално опорезивање предузетника. У том сличају, уколико су испуњени и други Законом прописани услови, предузетнику може да се призна право на <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушално опорезивање</a> прихода од самосталне делатности. „</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;"><span style="line-height: 115%;">По њиховом мишљење ће<a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank"> паушално опорезовани </a>предузетник који обавља делатност пословног саветовања и паушално је опорезовану у 2013. годину моћи тако да настави и у 2014. години. Исто тако предузетник</span><span lang="sr-Cyrl-RS" style="line-height: 115%;"> који</span><span lang="sr-Cyrl-RS" style="line-height: 115%;"> </span><span style="line-height: 115%;">буде основан у 2014. години ће имати право на <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушалноопорезивања</a>. Пример мог пријатеља из праксе је показао другачије и</span><span lang="sr-Cyrl-RS" style="line-height: 115%;"> у</span><span style="line-height: 115%;"> том случају <a href="http://www.purs.gov.rs/" target="_blank">Пореска управа</a> није дозволила <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушално опорезивање</a>. Мишљење које је изнео овај часопис подржава и <a href="http://www.mfin.gov.rs/" target="_blank">Министраство финансија</a>, само док не буде донешено званичн</span><span lang="sr-Cyrl-RS" style="line-height: 115%;">о</span><span style="line-height: 115%;"> мишљење министраства, <a href="http://www.purs.gov.rs/" target="_blank">Пореска управа</a> ће моћи да поступа по свом мишљењу. Што се тиче опорезивања других делатности оне могу бити <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушално опорезоване</a> ако нису обухваћене неких од 5 законских случајева изузимања од <a href="http://poreskisavetnik.blogspot.com/2013/10/blog-post.html" target="_blank">паушалног опорезивања</a>.</span></span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;">Ако имате нека питања, сугестије, коментаре стојим Вам на располагању. Пишите на већ познату адресу <a href="mailto:trbojevicmilan@knjigovodstvo-knjiskimoljac.rs"><span style="color: blue;">trbojevicmilan@knjigovodstvo-knjiskimoljac.rs</span></a></span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;"> </span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;"><b>Ваш порески саветник</b>,</span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;"><a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank"><span style="color: blue;">Милан Трбојевић</span></a></span></div>
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<span style="font-family: Arial,Helvetica,sans-serif; font-size: small;"><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=br_rs" target="_blank"><span style="color: blue;">Књиговодство Књишки мољац</span></a><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=br_rs" target="_blank"><span style="color: blue;"> </span></a> </span></div>
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Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-26428069107160648772013-10-30T12:02:00.002-07:002013-11-05T08:18:45.106-08:00ШТА ЈЕ И КО ЈЕ ПАУШАЛАЦ?<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Шта је то паушалац? Најједноставније речено паушалац је
предузетник <span lang="sr-Cyrl-RS">који </span>не
води пословне књиге и плаћа паушални порез по решењу <a href="http://www.purs.gov.rs/" target="_blank">Пореске управе</a> у једнаким месечним ратама. Закон
омогућава да не води пословне књиге које би му отежавале обављање делатности. Паушално
могу бити опорезовани предузетници чији је укупан промет (укупан приход) до
6.000.000,00 динара у години дана. </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Паушалци се разврставају у 7 група, на основу којих се и
плаћа паушални порез:</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Прва група: носачи, чистачи обуће, сакупљачи лековитог биља,
штоповање тканине, пресвлачење дугмади, поправка кишобрана, дуборесци,
поткивачи, опанчари, јорганџије, стари занати, верски службеници и слични
послови.</span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Друга група: фризери за мушкарце, часовничари, оптичари,
фотокопирање, обућари, кројачи, бравари, печаторесци, скупљачи секундарних
сировина узгајивачи цвећа, инкубаторска производња живине, извођачи музичких и
других програма који немају статус естрадних уметника и слични послови. </span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Трећа група: аутомеханичари, аутолимари, вулканизери, молери,
тапетари, фризер за жене, ТВ механичари, електричари, водоинсталатери, графичка
делатности, хемијско чишћење, козметичке услуге, фотографи,видео клубови,
трговина ван просторија, делатност чишћења станова и стамбених зграда и слични
послови.</span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Четврта група: златари, каменоресци, пластичари,
металостругари, пека<span lang="sr-Cyrl-RS">р</span>и,
послостичари, грађевинска делатности, столари, стаклоресци, модни кројачи,
угоститељска делатност, ауто перионице и слични послови. </span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Пета група: лекари,
стоматолози, апотекари, ветеринари, преводиоци, тумачи, архитекте,
физиотерапеути и слични послови. </span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Шеста група: адвокати </span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Седма група: таксисти, превоз путника комбијем, шлеп служба,
превоз путника минибусом, превоз посмртних остатака, превоз путника аутобусом,
превоз робе камионом и слични послови. </span></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Полазна основица за висину паушалног пореза одређује се у
односу на просечну месечну зараду по запосленом остварену у Републици(податак
који објављује Републички завод за статистику) по групама делатности у следећим
процентима од просечне
зараде:</span></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border: 1pt solid black;">
<tbody>
<tr>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">1) прва група</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">25%</span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">2) друга група</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">50%</span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">3) трећа група</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">75%</span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">4) четврта група</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">150%</span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">5) пета група</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">105%</span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">6) шеста група </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">85%</span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">7) седма група:</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"> </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">a) аутотакси </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">35% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">b) превоз путника комби возила и минибусом </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">55% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">v) шлеп служба</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">65% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">g) превоз посмртних остатака </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">125% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">d) превоз путника аутобусом </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">165% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">đ) превоз ствари и робе камионим: </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"> </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- до 3 тоне носивости </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">55% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- од 3 до 7 тоне носивости</span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">70% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- од 7 до 12 тоне носивости </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">80% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- од 12 до 15 тоне носивости </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">90% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- од 15 до 18 тоне носивости </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">100% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- од 18 до 21 тоне носивости </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">110% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- од 21 до 24 тоне носивости </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">120% </span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">- од 24 тоне носивости </span></span></div>
</td>
<td style="border: medium none; padding: 0.75pt;" valign="top"><div class="MsoNormal" style="line-height: normal; text-align: left;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">130%</span></span></div>
</td>
</tr>
</tbody></table>
<div class="normal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">На одређивање висине паушалног пореза утучу још и следећи услови:</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">1) градско подручје (општина седишта предузетника)</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">2) опремљеност радње са опремом за обављање делатности</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">3) број запослених радника</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">4)површина локала</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">5) старост предузетника (године живота)</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">6) старост предузетничке радње </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">7) пословна репутација предузетника</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Рок за пријаву предузетника који обављају делатности из горе
наведених група могу се пријавити за паушално опорезивање у року од 15 дана од
дана оснивања или до 30. новембра текуће
године за паушал у следећој. </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">За пријаву на паушални порез треба поднети у <a href="http://www.purs.gov.rs/" target="_blank">Пореску управу</a> следећу документацију:</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">1) Решење <a href="http://www.apr.gov.rs/" target="_blank">Агенције за привредне регистре о оснивању</a></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">2) Потрвда о ПИБ-у</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">3) Захтев за паушално опорезивање</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">4) М-а пријаву на социјално осигурање</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">5) Фотокопија личне карте предузетника</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">6) ОП образац (оверини потписи који се оверавају у суду или
општини), може копија</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">7) копија депо картона банке</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">8) копија уговора са банком</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">9) уговор о закупу или копија власничког листа по основу кога се користи простор </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">10) ППДГ-1 пореска пријава (правилно попуњена, ако имате
недоумица око попуњавања препоручујем да се обратите стучном лицу - књиговођи)</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Паушалац не води пословне књиге(дневник, главну књигу) већ
води само књигу паушалног опорезивања (КПО књига) која се може се купити у свакој мало боље опремљеној
књижари и оверава се код <a href="http://www.purs.gov.rs/" target="_blank">Пореске управе</a>. У КПО књигу се уписују само
остварени приходи које паушалац оставари(износе са рачуна које је издао
или износ пазара које је оствари), од документације треба само још да прикупи рачуне које плаћа и да узме изводе из банке. </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Од 1.1.2014. године
паушалци који обављају делатности рачун<span lang="sr-Cyrl-RS">ово</span>дстве<span lang="sr-Cyrl-RS">н</span>их,
књиговодствених и ревизорских послова, послова пореског саветовања, рекламирања
и истаживања тржишта мораће да пређу на вођење књига и поднесу нове пореске
пријаве за опорезивања по стварној добити (порез на приходе од самосталне
делатности) до 31. јануара 2014. године. Предузетници који обављају делатност
пословног саветовања или консалтинга и у 2013. години су били паушално
опорезовани вероватно ће морати исто да пре<span lang="sr-Cyrl-RS">ђ</span>у на вођење књига и стварно опорезивања
(порез на приходе од самосталне делатности) и неће моћи да буду паушално
опорезовани у 2014. години. То још није дефинитивно чека се мишљење<a href="http://www.mfin.gov.rs/" target="_blank"> министарства финансија</a> у вези
тога. Оно што Вам ја могу рећи из праксе је да мом пријатељу <a href="http://www.purs.gov.rs/" target="_blank">Пореска управа</a> Чукарица није одобрила паушално
опорезивање. </span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">Ако имате нека питања, сугестије, коментаре стојим Вам
на располагању. Пишите на већ познату адресу <a href="mailto:trbojevicmilan@knjigovodstvo-knjiskimoljac.rs">trbojevicmilan@knjigovodstvo-knjiskimoljac.rs</a></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;">
</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><b>Ваш порески саветник</b>,</span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><a href="https://www.facebook.com/profile.php?id=100005312020871" target="_blank">Милан Трбојевић</a></span></span></div>
<div class="MsoNormal">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: small;"><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=br_rs" target="_blank">Књиговодство Књишки мољац</a><a href="https://www.facebook.com/knjigovodstvoknjiskimoljac?ref=br_rs" target="_blank"> </a>
</span></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-54628414064575379752013-08-13T08:48:00.001-07:002013-08-18T05:38:23.905-07:00НЕКАДА ЈЕ ТО БИЛО БЕСПЛАТНО<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal">
<span style="font-size: large;"><span class="usercontent"><span lang="sr-Cyrl-RS">Пре неко времена до мене је дошла слика једног
фискалног рачина само тај фисклани рачин није био обичан. Фискални рачун је био
издат од стране <a href="http://www.gakfront.org/" target="_blank">ГАК Народни фронт</a>, а врста услуге које је била пружена је
присуство супруга приликом прављења детета. Зар то није бесплатно? Када се
супрузи прави дете Ваше присуство Вас ништа не кошта? Није ми ту нешто јасно...
Ипак пошто се бавим порезима имам неке пореске недоумице. </span></span></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqZyVMquNtWgM_rnlRfdHKo7RCfEoubvGVmtdJhyphenhyphenMb0KwV5FQTefRB_IZS0C0vuTG3RYMDwW-vJGtnJGtawT41o5ioatF2Mky_SYyDa6ge-P0lcQFBvBFzjWFtKE0bLkzxMmSN0rOJof5M/s1600/Odbitak+PDV-a.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqZyVMquNtWgM_rnlRfdHKo7RCfEoubvGVmtdJhyphenhyphenMb0KwV5FQTefRB_IZS0C0vuTG3RYMDwW-vJGtnJGtawT41o5ioatF2Mky_SYyDa6ge-P0lcQFBvBFzjWFtKE0bLkzxMmSN0rOJof5M/s640/Odbitak+PDV-a.jpg" width="515" /></a></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: large;"><span class="usercontent"><span lang="sr-Cyrl-RS">Прва која ми је интересантна како се држава
бори против БЕЛЕ КУГЕ ако таква ствар није ослобођена <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ-а</b></a>, а рецимо провизија
банке је ослобођена? Није ли то мало нелогично? Ако већ није ослобођено од
<a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ-а</b></a> зашто је онда опорезовано по општој стопи(која је раније била 18%, а
данас је 20%)уместо по посебној стопи од 8%? Рачунари су опорезовани по стопи
од 8% да ли су они битнији? Отворила се још гомила питања.</span></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: large;"><span class="usercontent"><span lang="sr-Cyrl-RS"> Затражио
сам мишљење министарства ако би се рачун платио са рачуна фирме која је у
систему <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ-а</b></a> има ли право да тај <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ</b></a> призна као одбитни. Одговор је убрзо
уследио, а мишљење објављујем у овом тексту:</span></span></span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-size: large;"><span class="usercontent"><span lang="sr-Cyrl-RS">„</span>Мишљење министарства о праву на одбитак
<a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ-а</b></a> БР. ХХХХ2013: "Порески обвезник има право на одбитак <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ</b></a> у рачуну
који је добио од <a href="http://www.gakfront.org/" target="_blank">ГАК-а Народни фронт</a> за присуство супруга при </span><span class="usercontent"><span lang="sr-Cyrl-RS">прављењу
детета </span> ако испуњава следеће
услове:</span></span><br />
<span style="font-size: large;"><span class="usercontent">- то је радио из пословних </span><span class="textexposedshow">разлога</span></span><br />
<span style="font-size: large;"><span class="textexposedshow">-ако се роди мушко дете које ће бити наследник
предузећа или радње</span></span><br />
<span style="font-size: large;"><span class="textexposedshow">-ако није раније користио одбитак <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ</b></a> по том основу</span></span><br />
<span style="font-size: large;"><span class="textexposedshow">-ако је присуство </span><span class="textexposedshow"><span lang="sr-Cyrl-RS">прављењу
детета </span> трајало до 16 минута и 35
секунди</span></span><br />
<span style="font-size: large;"><span class="textexposedshow">-ако </span><span class="textexposedshow"><span lang="sr-Cyrl-RS">с</span>е дете ро</span><span class="textexposedshow"><span lang="sr-Cyrl-RS">ди</span>
у предвиђеном року (приложити као доказ лекарско уверење о термину порођаја)</span></span><br />
<span style="font-size: large;"><span class="textexposedshow">-ако је мајка дала писмено одобрење оверено код
надлежног органа за оверу</span></span><br />
<span style="font-size: large;"><span class="textexposedshow">Ако су испуњени сви наведени услови порески
обвезник може да користи <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ</b></a> као одбитни.</span></span></div>
<div class="MsoNormal">
<span style="font-size: large;"><span class="textexposedshow"><span lang="sr-Cyrl-RS">Министарство финансија и привреде“</span><span lang="sr-Cyrl-RS"> </span></span><span class="textexposedshow"><span lang="sr-Cyrl-RS"></span></span></span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-size: large;"><span class="textexposedshow"><span lang="sr-Cyrl-RS">Надам се да сте се лепо насмејали пошто сам
мало хтео да се нашалим на ову тему пошто сам све измислио једино је рачун
стваран. Овим текстом сам хтео да скренем пажњу на неке нелогичности које се
дешавају при писању закона не само из области пореза већ из других области
друштвеног живота када се не сагледа реалност него се преписује закон какав се
примењује у некој другој земљи без обзира да ли је он примењив или не. У
конретном случају скрећем пажњу на БОРБУ ПРОТИВ БЕЛЕ КУГЕ које се опорезује.</span></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: large;"><span class="textexposedshow"><span lang="sr-Cyrl-RS">Измене закона о <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ-у</b></a> су омогућиле повраћај<b>
<a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank">ПДВ-а</a></b> на беби опрему што ће макар мало олакшати младим родитељима долазак
највеће радости ако се изборе са папирологијом и успеју да поврате <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ</b></a>. У
будућим текстовима писаћу о поступку повраћаја <a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post_28.html" target="_blank"><b>ПДВ</b></a> на беби опрему.</span></span></span></div>
<div class="MsoNormal">
<span style="font-size: large;"><span class="textexposedshow"><span lang="sr-Cyrl-RS">Поделите ово са пријатељима који су родитељи
или који ће бити будући родитељи као вид подршке.</span></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://poreskisavetnik.blogspot.com/2013/07/blog-post.html" target="_blank"><b><span style="font-size: large;"><span class="textexposedshow"><span lang="sr-Cyrl-RS">Ваш порески саветник</span></span></span></b></a></div>
<div class="MsoNormal">
<span style="font-size: large;"><a href="https://www.facebook.com/profile.php?id=100005312020871&ref=tn_tnmn" target="_blank"><span class="textexposedshow"><span lang="sr-Cyrl-RS">Милан Трбојевић</span></span></a><span lang="sr-Cyrl-RS"></span></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-5047804638901277212013-07-28T04:51:00.001-07:002013-08-13T08:45:21.111-07:00Ах ти порези - ПДВ <div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="MsoNormal">
<span style="font-size: large;">Мука сваког привредника су порези и све мистификације које
прате разна пореска оптерећења. Почећемо од најчешће спомињаног можда и
„најзлогласнијег“ ;Д<span style="mso-spacerun: yes;"> </span>пореза, а то је<b>
ПОРЕЗ НА ДОДАТУ ВРЕДНОСТ</b> или скрећено <b>ПДВ</b>. </span></div>
<div class="MsoNormal">
<span style="font-size: large;"><b>ПДВ</b> је уведен од 2005. године у Србији и предмет опорезимања
<b>ПДВ</b> је промет добара и услуга. Од 2005. године па све до данас претпео је
бројне измене, а сада ћу Вам појаснити појам ово „мистериозног“<span style="mso-spacerun: yes;"> </span>пореза. </span></div>
<div class="MsoNormal">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: large;"><b style="mso-bidi-font-weight: normal;">Порез на додату
вредност – ПДВ је општи порез на потрошњу који се обрачунава и плаћа на
испоруку добара и пружање услуга, у свим фазама производње и промета добара и
услуга, као и на увоз добара. </b></span></div>
<div class="MsoNormal">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: large;">Лице које се може <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">бити</span> <b>ПДВ</b><span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">
обвезник </span><span style="mso-spacerun: yes;"> </span>је правно лице (предузеће),
предузетник (радња), физичко лице или удружење грађана без обзира коју
делатност обавља и без обрзира да ли ту делатност обавља у дужем или краћем
периоду тј одређеном или неодређеном временском периоду.</span></div>
<div class="MsoNormal">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: large;"><b style="mso-bidi-font-weight: normal;"><span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">Имамо две стопе ПДВ којим је
промет добара и услуга опорезован:</span></b></span></div>
<div class="MsoNormal">
<span style="font-size: small; mso-tab-count: 1;"> </span><span style="font-size: large;">-општа
стопа које износи 20% (раније 18%)</span></div>
<div class="MsoNormal">
<span style="font-size: small; mso-tab-count: 1;"> </span><span style="font-size: large;">-посебна
стопа која износи 8%</span></div>
<div class="MsoNormal">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: large;"><b style="mso-bidi-font-weight: normal;"><span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">Обавеза ПДВ настаје:</span></b></span></div>
<div class="MsoNormal">
<span style="font-size: small; mso-tab-count: 1;"> </span><span style="font-size: large;">-Када
се наплати роба или услуга</span></div>
<div class="MsoNormal">
<span style="font-size: small; mso-tab-count: 1;"> </span><span style="font-size: large;">-Када
се изврши промет робе или услуге</span></div>
<div class="MsoNormal">
<span style="font-size: small; mso-tab-count: 1;"> </span><span style="font-size: large;">-При
увозу када царински орган обрачуна <b>ПДВ</b></span><br />
<span style="font-size: large;"><b> </b> </span></div>
<div class="MsoNormal" style="text-align: left;">
<span style="font-size: large;">Када
се роба или услуге извозе тај промет је ослобођен <b>ПДВ</b> односно тада се не обрачунава и не плаћа<span style="mso-spacerun: yes;"> </span><b>ПДВ</b>. Поред тога постоје још ослобођања од <b>ПДВ</b>
о којима ћемо неком другом приликом.</span></div>
<div class="MsoNormal">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: large;">Пре свега да би сте
били опорезова <b>ПДВ-ом</b> морате се пријавити да желите да плаћате <b>ПДВ</b>, а ако то не
учитине неће бити<b> ПДВ</b> обвезник тј неће плаћати <b>ПДВ</b>. Обавезни сте да плаћате <b>ПДВ</b><span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;"> и да се пријавите</span> ако
промет који остварите за годину дана прелази <b>8.000.000,00 динара</b>, а ако је
испод тога можете се добровољно пријавити. Пријава за <b>ПДВ</b> подносите <a href="http://www.poreskauprava.gov.rs/" target="_blank">Пореској управи</a> на општини на којој је седиште предузећа, рaдње, удружења или месту
становања akо је физичког лица у питању.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal">
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: large;"><object class="BLOGGER-youtube-video" classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,40,0" data-thumbnail-src="http://img.youtube.com/vi/Bo61C_rd5oM/0.jpg" height="266" width="320"><param name="movie" value="http://youtube.googleapis.com/v/Bo61C_rd5oM&source=uds" /><param name="bgcolor" value="#FFFFFF" /><param name="allowFullScreen" value="true" /><embed width="320" height="266" src="http://youtube.googleapis.com/v/Bo61C_rd5oM&source=uds" type="application/x-shockwave-flash" allowfullscreen="true"></embed></object></span></div>
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: large;">Што се тиче пореског периода када плаћате <b>ПДВ</b> он може бити
месечни или тромесечни. Привредници који су у систему <b>ПДВ-а</b> зависно да ли <b>ПДВ</b>
обрачунавају и плаћају месечно или тромесечно подносе пореску пријава на <b>ПДВ</b> <b>до
15 у месецу</b> за претходни месец и <b>до 20 у месецу</b> по истеку тромесечја. Примера
ради када као месечни обвезник<b> ПДВ</b> подносите пријаву за месец<span style="mso-spacerun: yes;"> </span>Јун 2013 за обрачун, предају и плаћање <b>ПДВ</b>
имате рок до 15. Јула 2013 године,<span style="mso-spacerun: yes;"> </span>а када као
тромесечни порески обвезник подносите пријаву за 2 тромесечје (01.04-30.06)
рок за обрачун, предају и плаћање <b>ПДВ</b> је до 20. Јула 2013. </span></div>
<div class="MsoNormal">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: large;">На крају пореског периода (месечног или тромесечног)
обрачунава се <b>ПДВ</b> где се види разлика које може да буде позитнивна (ми дугујемо
држави) и негативна (држава дугује нама). Када дугујемо држави имамо зависно од пореског периода рок до 15 или до 20 у месецу за плаћање,<span style="mso-spacerun: yes;"> </span>а када држава дугује нама можемо да тражимо
повраћај или да то пренесомо за будуће периоде. <b>ПДВ</b> који <span style="mso-spacerun: yes;"> </span>на крају пореског периода настаје је разлика
између улазног и излазног <span style="mso-spacerun: yes;"> </span><b>ПДВ</b>. Улазни
<b>ПДВ</b> је <b>ПДВ</b> који је обрачунат у нашим набавкама и трошковима које плаћамо, а
излазни<b> ПДВ</b> је <b>ПДВ </b>који је обрачунат у нашим излазни рачунима које издајемо
нашим купцима, пазарима или и у рачунима и пазарима зависно да ли послујемо са
физички или правним лицима или са једнима и дригима. <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">Сликовито објашњење на слици како се обрачунава
<b>ПДВ</b> кроз разне фазе и колико <b>ПДВ-а </b>плаћамо и ко га плаћа.</span></span><br />
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<span style="font-size: large;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgGIzlvcEjraw1x9o9zE8cwYbBNfYUNb_AqK2wLkHchHdQOMeuT_6bVj6tKWhQWwl1VNkpx3zIoUBrgMrBnShUuAe3AgQBfWVw1PkoQ8uaozUMwKpx2vlWy_OwGgJQx-w3-V4LVx_XkKfex/s1600/%D1%81%D0%BB%D0%B8%D0%BA%D0%B0+%D0%BF%D0%B4%D0%B2.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgGIzlvcEjraw1x9o9zE8cwYbBNfYUNb_AqK2wLkHchHdQOMeuT_6bVj6tKWhQWwl1VNkpx3zIoUBrgMrBnShUuAe3AgQBfWVw1PkoQ8uaozUMwKpx2vlWy_OwGgJQx-w3-V4LVx_XkKfex/s1600/%D1%81%D0%BB%D0%B8%D0%BA%D0%B0+%D0%BF%D0%B4%D0%B2.png" /></a></span></div>
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<span style="font-size: large;">Ово је укратко шта је тај „мистериозни“ <b>ПДВ</b> можете писати
на: <a href="mailto:trbojevicmilan@knjigovodstvo-knjiskimoljac.rs">trbojevicmilan@knjigovodstvo-knjiskimoljac.rs</a></span>
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<span style="font-size: large;">или на <a href="https://www.facebook.com/profile.php?id=100005312020871&ref=tn_tnmn" target="_blank">ФБ налогу</a> да бих у будућим текстовима могао да пишем о
детаљима пошто је ово тек врх леденог брега о причe званој <b>ПДВ</b>. <span lang="sr-Cyrl-RS" style="mso-ansi-language: #281A;">Такође све критике, похвале,
сугестије можете упутити истим путем.</span></span></div>
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<span style="font-size: large;"><a href="https://www.facebook.com/profile.php?id=100005312020871&ref=tn_tnmn" target="_blank">Милан Трбојевић</a></span></div>
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<span style="font-size: large;"><b>Ваш порески саветник</b></span></div>
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Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0tag:blogger.com,1999:blog-7466567946885890057.post-64877270019193894922013-07-19T13:33:00.000-07:002013-08-13T08:44:49.970-07:00Почетак...<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-size: large;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqabM8CPBzoxs_Jux3NJrlwDftdFvPjHuCiaJkbii0YNqR-oTKYUBfYmGkoF62TOQv3ha6wrgR7KqdGtPSrS-4ff1w5YFYwpxkPNX0p_yBzNOClp5i39xvwwBKFLWBHk1LVftizAAXxSoZ/s1600/tlab4886c390susqmsz.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="212" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqabM8CPBzoxs_Jux3NJrlwDftdFvPjHuCiaJkbii0YNqR-oTKYUBfYmGkoF62TOQv3ha6wrgR7KqdGtPSrS-4ff1w5YFYwpxkPNX0p_yBzNOClp5i39xvwwBKFLWBHk1LVftizAAXxSoZ/s320/tlab4886c390susqmsz.jpg" width="320" /></a><span style="font-family: inherit;">Драги моји</span>,</span><br />
<span style="font-size: large;"><br /></span>
<span style="font-size: large;">Ја сам <a href="https://www.facebook.com/profile.php?id=100005312020871&ref=tn_tnmn" target="_blank">Милан Трбојевић</a> имам 22 године, тренутно сам студент 3 године једног приватног факултет (нема рекламе).</span><br />
<br />
<span style="font-size: large;">Тренирао сам активно ватерполо 10 године и мало више од тога и паралелно са тим у последњим годинама почео сам да се бавим порезима и књиговодством тачније у 3 године средње школе.</span><br />
<br />
<span style="font-size: large;">Радио сам у предузећу за пружање књиговодствених услуга Бизнис плус, <a href="http://www.apr.gov.rs/" target="_blank">Агенцији за привредне регистре - АПР</a>, предузећу за пружање књиговодствих услуга Хаус оф акаунтинг, а пре годину дана основао сам предузеће под називом <a href="https://www.facebook.com/knjigovodstvoknjiskimoljac" target="_blank">Књиговодство Књишки мољац</a> које се бави пореским саветовањем и пружањем књиговодствених услуга које и данас постоји где сам запослен. </span><br />
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<span style="font-size: large;">Данас је мој нови почетак... Почињем са стручним писањем о порезима, прописима, књиговодству и другим тема из сличних области које су неопходне за пословање сваког предузетника и предузећа.</span><br />
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<span style="font-size: large;">На самом почетку желео бих да се захвалим својој породици на највећој подршци и свима који су уз мене и који су ме охрабрили да почнем са писањем, који су ми били подршка при оснивању предузећа и почетка самосталног пословања.</span><br />
<br />
<span style="font-size: large;"><u>За крај почетка:</u> <span class="userContent">Када ти људи дају 1% шансе да успеш ти само требаш на тај 1% да додаш две нуле...</span></span><br />
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<span style="font-size: large;"><a href="https://www.facebook.com/profile.php?id=100005312020871&ref=tn_tnmn" target="_blank"><b>Милан Трбојевић</b></a></span><br />
<span style="font-size: large;"><b>Ваш порески саветник</b></span><br />
<span style="font-size: large;"><br /></span></div>
Anonymoushttp://www.blogger.com/profile/11182873593326335945noreply@blogger.com0