Je was op zoek naar: neoporezive (Kroatisch - Engels)

porezna osnovica izračunava se umanjivanjem prihoda za neoporezive prihode te umanjivanjem za troškove i ostale stavke koji se mogu odbiti.
the tax base shall be calculated as revenues less exempt revenues, deductible expenses and other deductible items.

oporeziva dobit razlikuje seod neto dobiti razdoblja iskazanoj u računu dobiti i gubitka, jer ne uključuje stavke prihoda irashoda koje su oporezive ili neoporezive u drugim godinama, kao i stavke koje nikad nisuoporezive ni odbitne.
taxable profit differs from netprofit as reported in the income statement because it excludes items of income or expensethat are taxable or deductible in other years and it further excludes items that are never taxableor deductible.