[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.voshk.cz\/danova-soustava-prime-dane\/#Article","mainEntityOfPage":"https:\/\/www.voshk.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\u00a0p\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\u00a0p\u0159\u00edjmu, da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed (z...","datePublished":"2018-05-02","dateModified":"2018-05-02","author":{"@type":"Person","@id":"https:\/\/www.voshk.cz\/author\/#Person","name":"","url":"https:\/\/www.voshk.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/a1f3afbcba6a2c855138f9932fa7e5ab7d93bdcdef3da88e8b7e3a89881e43e8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a1f3afbcba6a2c855138f9932fa7e5ab7d93bdcdef3da88e8b7e3a89881e43e8?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"voshk.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.voshk.cz\/wp-content\/uploads\/img_a319482_w1925_t1530517532.jpg","url":"https:\/\/www.voshk.cz\/wp-content\/uploads\/img_a319482_w1925_t1530517532.jpg","height":0,"width":0},"url":"https:\/\/www.voshk.cz\/danova-soustava-prime-dane\/","wordCount":441,"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\u00a0p\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\u00a0p\u0159\u00edjmu, da\u0148 z\u00a0nemovit\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\u00a0P\u0158\u00cdJMU\tDa\u0148 z\u00a0p\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\u00a0SHM (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 \u2013 p\u0159\u00edjmy se vykazuj\u00ed dle \u00fa\u010detnictv\u00ed, v\u00fddaje dvoj\u00edm zp\u016fsobem: pau\u0161\u00e1ln\u011b (procentn\u00ed sazbou z\u00a0p\u0159\u00edjmu dle p\u0159edm\u011btu \u010dinnosti, zem\u011bd\u011blsk\u00e1 80%, \u0159emesln\u00e1 60%) x nebo v\u00a0prok\u00e1zan\u00e9 v\u00fd\u0161i dle \u00fa\u010detnictv\u00ed.\t\t3. P\u0159\u00edjmy z\u00a0kapit\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\u00a0bank\u00e1ch\u2026)\t4. P\u0159\u00edjmy z\u00a0n\u00e1jmu\tJedn\u00e1 se o n\u00e1jem z\u00edsk\u00e1van\u00fd pravideln\u011b (pron\u00e1jem bytu).\t\u00a0\t5. Ostatn\u00ed p\u0159\u00edjmy\tP\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy, v\u00fdhra v\u00a0loterii, prodej zem\u011bd\u011blsk\u00fdch p\u0159ebytk\u016f, prodej ko\u0165at, \u0161t\u011b\u0148at. \tDa\u0148 z\u00a0p\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\u00a0NEMOVIT\u00ddCH V\u011aC\u00cd\tda\u0148 z\u00a0pozemku\tZ\u00e1kladn\u00edm \u00fadajem pro zdan\u011bn\u00ed je n\u00e1zev obce, k\u00f3d a n\u00e1zev katastru a \u010d\u00edslo parcely \u2013 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–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 jednotka = byty nebo nebytov\u00e9 prostory\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 stavba = ka\u017ed\u00e1 nemovitost, kter\u00e1 je pevn\u011b sv\u00e1z\u00e1na se zemsk\u00fdm povrchem\tDA\u0147 Z\u00a0NABIT\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\u00a0podnik\u00e1n\u00ed).                                                                                                                                                                                                                                                                                                                                                                                                 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