[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.littlecarp.cz\/danova-soustava-prime-dane\/#Article","mainEntityOfPage":"https:\/\/www.littlecarp.cz\/danova-soustava-prime-dane\/","headline":"Da\u0148ov\u00e1 soustava- p\u0159\u00edm\u00e9 dan\u011b","name":"Da\u0148ov\u00e1 soustava- p\u0159\u00edm\u00e9 dan\u011b","description":"Da\u0148ov\u00e1 soustava je soustava dan\u00ed na \u00fazem\u00ed dan\u00e9ho st\u00e1tu, dan\u011b jsou d\u016fle\u017eit\u00fdm p\u0159\u00edjmem st\u00e1tn\u00edho rozpo\u010dtu. P\u0159\u00edm\u00e9 dan\u011b P\u0159\u00edmo se vztahuj\u00ed k p\u0159\u00edjmu nebo majetku poplatn\u00edka. Zda\u0148ovac\u00ed obdob\u00ed je ro\u010dn\u00ed, n\u011bkter\u00e9 dan\u011b se odv\u00e1d\u011bj\u00ed z\u00e1lohov\u011b, aby byl zabezpe\u010den plynul\u00fd p\u0159\u00edjem do st\u00e1tn\u00edho rozpo\u010dtu (z\u00e1visl\u00e1 \u010dinnost, silni\u010dn\u00ed da\u0148). Mezi tyto dan\u011b pat\u0159\u00ed: da\u0148 z p\u0159\u00edjmu, da\u0148 z nemovit\u00fdch v\u011bc\u00ed (z […]","datePublished":"2018-05-02","dateModified":"2023-07-14","author":{"@type":"Person","@id":"https:\/\/www.littlecarp.cz\/author\/#Person","name":"littlecarp.cz\n","url":"https:\/\/www.littlecarp.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/a414941ff2b86a79f1a70a433f21d60df00047fefe742a46b6fded139881a475?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a414941ff2b86a79f1a70a433f21d60df00047fefe742a46b6fded139881a475?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"littlecarp.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.littlecarp.cz\/wp-content\/uploads\/img_a319482_w1925_t1530517532.jpg","url":"https:\/\/www.littlecarp.cz\/wp-content\/uploads\/img_a319482_w1925_t1530517532.jpg","height":0,"width":0},"url":"https:\/\/www.littlecarp.cz\/danova-soustava-prime-dane\/","about":["Ekonomika"],"wordCount":482,"articleBody":"Da\u0148ov\u00e1 soustava je soustava dan\u00ed na \u00fazem\u00ed dan\u00e9ho st\u00e1tu, dan\u011b jsou d\u016fle\u017eit\u00fdm p\u0159\u00edjmem st\u00e1tn\u00edho rozpo\u010dtu.\tP\u0159\u00edm\u00e9 dan\u011b\tP\u0159\u00edmo se vztahuj\u00ed k p\u0159\u00edjmu nebo majetku poplatn\u00edka. Zda\u0148ovac\u00ed obdob\u00ed je ro\u010dn\u00ed, n\u011bkter\u00e9 dan\u011b se odv\u00e1d\u011bj\u00ed z\u00e1lohov\u011b, aby byl zabezpe\u010den plynul\u00fd p\u0159\u00edjem do st\u00e1tn\u00edho rozpo\u010dtu (z\u00e1visl\u00e1 \u010dinnost, silni\u010dn\u00ed da\u0148). Mezi tyto dan\u011b pat\u0159\u00ed: da\u0148 z p\u0159\u00edjmu, da\u0148 z nemovit\u00fdch v\u011bc\u00ed (z pozemku a staveb), da\u0148 nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed A silni\u010dn\u00ed da\u0148.\t\tDA\u0147 Z P\u0158\u00cdJMU\tDa\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob\t1. P\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti\tZ\u00e1visl\u00e1 \u010dinnost = pracovn\u011b-pr\u00e1vn\u00ed vztah mezi zam\u011bstnancem a zam\u011bstnavatelem, zam\u011bstnavatel zda\u0148uje m\u011bs\u00ed\u010dn\u00ed mzdu formou z\u00e1loh, da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 15% sazbou ze SHM (HM x 1,34)\t2. P\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti\tDa\u0148ov\u00fd z\u00e1klad je rozd\u00edl p\u0159\u00edjm\u016f a v\u00fddaj\u016f – p\u0159\u00edjmy se vykazuj\u00ed dle \u00fa\u010detnictv\u00ed, v\u00fddaje dvoj\u00edm zp\u016fsobem: pau\u0161\u00e1ln\u011b (procentn\u00ed sazbou z p\u0159\u00edjmu dle p\u0159edm\u011btu \u010dinnosti, zem\u011bd\u011blsk\u00e1 80%, \u0159emesln\u00e1 60%) x nebo v prok\u00e1zan\u00e9 v\u00fd\u0161i dle \u00fa\u010detnictv\u00ed.\t\t3. P\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku\tNeuv\u00e1d\u011bj\u00ed se do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a jsou vypo\u010dteny pl\u00e1tcem u zdroje (sr\u00e1\u017ekov\u00e1 sazba 15%, \u00faroky v bank\u00e1ch…)\t4. P\u0159\u00edjmy z n\u00e1jmu\tJedn\u00e1 se o n\u00e1jem z\u00edsk\u00e1van\u00fd pravideln\u011b (pron\u00e1jem bytu).\t \t5. Ostatn\u00ed p\u0159\u00edjmy\tP\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy, v\u00fdhra v loterii, prodej zem\u011bd\u011blsk\u00fdch p\u0159ebytk\u016f, prodej ko\u0165at, \u0161t\u011b\u0148at. \tDa\u0148 z p\u0159\u00edjmu PO\tPr\u00e1vnick\u00e1 osoba je sdru\u017een\u00ed fyzick\u00fdch osob, povinn\u011b zapsan\u00e9 do obchodn\u00edho rejst\u0159\u00edku, den z\u00e1pisu = den vzniku. Jsou to obchodn\u00ed spole\u010dnosti (v.o.s., a.s., s.r.o.), dru\u017estva a neziskov\u00e9 organizace.\tDA\u0147 Z NEMOVIT\u00ddCH V\u011aC\u00cd\tda\u0148 z pozemku\tZ\u00e1kladn\u00edm \u00fadajem pro zdan\u011bn\u00ed je n\u00e1zev obce, k\u00f3d a n\u00e1zev katastru a \u010d\u00edslo parcely – tyto \u00fadaje jsou evidov\u00e1ny na p\u0159\u00edslu\u0161n\u00e9m katastr\u00e1ln\u00edm \u00fa\u0159ad\u011b. P\u0159edm\u011btem dan\u011b jsou v\u0161echny pozemky na \u00fazem\u00ed \u010cR, kter\u00e9 jsou zahrnuty v katastru nemovitost\u00ed.\tda\u0148 ze staveb a jednotek\t–          jednotka = byty nebo nebytov\u00e9 prostory\t–          stavba = ka\u017ed\u00e1 nemovitost, kter\u00e1 je pevn\u011b sv\u00e1z\u00e1na se zemsk\u00fdm povrchem\tDA\u0147 Z NABIT\u00cd NEMOVIT\u00c9 V\u011aCI\tP\u0159edm\u011btem je \u00faplatn\u00e9 nabit\u00ed nemovitosti (pozemek, stavba, jednotka).\tDA\u0147 SILNI\u010cN\u00cd\tP\u0159edm\u011btem dan\u011b je \u00fakon (=vyu\u017eit\u00ed motorov\u00e9ho vozidla k podnik\u00e1n\u00ed).                                                                                                                                                                                                                                                                                                                                                                                         3.8\/5 - (9 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148ov\u00e1 soustava- p\u0159\u00edm\u00e9 dan\u011b","item":"https:\/\/www.littlecarp.cz\/danova-soustava-prime-dane\/#breadcrumbitem"}]}]