| Current File : /data/web/virtuals/215191/virtual/www/domains/studuj.com/novedokumenty/ekonomie/eko15.doc |
{\rtf1\ansi\ansicpg1250\uc1 \deff0\deflang1033\deflangfe1029{\fonttbl{\f0\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f1\fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f3\froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f87\froman\fcharset238\fprq2 Times New Roman CE;}{\f88\froman\fcharset204\fprq2 Times New Roman Cyr;}{\f90\froman\fcharset161\fprq2 Times New Roman Greek;}
{\f91\froman\fcharset162\fprq2 Times New Roman Tur;}{\f92\froman\fcharset186\fprq2 Times New Roman Baltic;}{\f93\fswiss\fcharset238\fprq2 Arial CE;}{\f94\fswiss\fcharset204\fprq2 Arial Cyr;}{\f96\fswiss\fcharset161\fprq2 Arial Greek;}
{\f97\fswiss\fcharset162\fprq2 Arial Tur;}{\f98\fswiss\fcharset186\fprq2 Arial Baltic;}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;}{\stylesheet{
\nowidctlpar\widctlpar\adjustright \fs20\lang1029\cgrid \snext0 Normal;}{\*\cs10 \additive Default Paragraph Font;}{\s15\nowidctlpar\widctlpar\tqc\tx4536\tqr\tx9072\adjustright \fs20\lang1029\cgrid \sbasedon0 \snext15 header;}{\s16\nowidctlpar\widctlpar
\tqc\tx4536\tqr\tx9072\adjustright \fs20\lang1029\cgrid \sbasedon0 \snext16 footer;}}{\info{\title 15}{\author DAVID A RADEK}{\operator DAVID A RADEK}{\creatim\yr1999\mo2\dy5\hr20\min16}{\revtim\yr1999\mo2\dy8\hr16\min50}{\version12}{\edmins237}
{\nofpages8}{\nofwords2512}{\nofchars14319}{\*\company DOUP\'a1E}{\nofcharsws17584}{\vern73}}\paperw11906\paperh16838\margl1417\margr1417\margt1417\margb1417
\deftab708\widowctrl\ftnbj\aenddoc\hyphhotz425\hyphcaps0\formshade\viewkind1\viewscale85\pgbrdrhead\pgbrdrfoot \fet0\sectd \linex0\headery709\footery709\colsx709\endnhere\sectdefaultcl {\footer \pard\plain \s16\nowidctlpar\widctlpar
\tqc\tx4536\tqr\tx9072\adjustright \fs20\lang1029\cgrid {\cgrid0 \tab - }{\field{\*\fldinst {\cgrid0 PAGE }}{\fldrslt {\lang1024\cgrid0 3}}}{\cgrid0 -}{
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang{\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang{\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang{\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang{\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang{\pntxtb (}{\pntxta )}}\pard\plain \qc\nowidctlpar\widctlpar\adjustright \fs20\lang1029\cgrid {\b\f1\fs40 15.
\par }{\b\f93\fs40 P\'f8\'edm\'e9 dan\'ec
\par }{\b\f1\fs40
\par }\pard \nowidctlpar\widctlpar\adjustright {\f93 1. Charakteristika da\'f2ov\'e9 soustavy
\par 2. Da\'f2 z p\'f8\'edjmu FO
\par 3. Da\'f2 z p\'f8ijmu PO
\par 4. Da\'f2 z nemovitost\'ed
\par 5. Da\'f2 z p\'f8evodu nemovitost\'ed
\par 6. Da\'f2 d\'ecdick\'e1
\par 7. Da\'f2 darovac\'ed
\par 8. Da\'f2 silni\'e8n\'ed
\par }{\f1
\par }{\b\f93\fs32\ul 1) Da\'f2ov\'e1 soustava
\par }{\f1\ul
\par }{\f93\ul P\'f8\'edjmy st\'e1tu}{\f1
\par - \'fa}{\f93 v\'ecrov\'e9 - st\'e1tn\'ed p\'f9j\'e8ky
\par }{\f1 - st\'e1tn\'ed dluhopisy (cenn\'e9 pap\'edry)
\par }{\f93 -ne\'fav\'ecrov\'e9 (nevratn\'e9) - a) neda\'f2ov\'e9 - pojistn\'e9 na soci\'e1ln\'ed zabezpe\'e8en\'ed
\par - povinn\'e9 p\'f8\'edsp\'ecvky do st\'e1tn\'edch fond\'f9
\par }{\f1 - cla
\par - poplatky
\par - m\'edstn\'ed poplatek
\par
\par }{\f93 - b) da\'f2ov\'e9 - P\'d8\'cdM\'c9 : da\'f2 z p\'f8\'edjmu - fyzick\'fdch osob
\par }{\f1 - pr\'e1vnick\'fdch osob
\par z majetku - z nemovitost\'ed
\par }{\f93 - d\'ecdick\'e1 da\'f2
\par - darovac\'ed da\'f2
\par }{\f1 }{\f93 - z p\'f8evodu nemovitost\'ed
\par - silni\'e8n\'ed da\'f2
\par }{\f1
\par - NE}{\f93 P\'d8\'cdM\'c9 : v\'9aeobecn\'e9 - DPH
\par v\'fdb\'ecrov\'e9 - spot\'f8ebn\'ed
\par ( -da\'f2 k ochran\'ec \'9eivotn\'edho prost\'f8ed\'ed)
\par }{\f1
\par }{\f93 - na\'9ae da\'f2ov\'e1 soustava vznikla 1. 1. 1993
\par - na z\'e1klad\'ec da\'f2ov\'e9 spravedlnosti (zdan\'ecn\'ed v\'9aech)
\par - snaha o da\'f2ovou harmonizaci }{\f1 {\field{\*\fldinst SYMBOL 222 \\f "Symbol" \\s 10}{\fldrslt\f3\fs20}}}{\f93 sla\'efov\'e1n\'ed s dan\'ecmi EU
\par Pojmy: Subjekt dan\'ec - osoba, na kterou se vztahuje povinnost odv\'e1d\'ect da\'f2
\par }{\f1 }{\f93 P\'f8edm\'ect dan\'ec - veli\'e8ina ze kter\'e1 se da\'f2 vym\'ec\'f8uje
\par Poplatn\'edk dan\'ec - ten, kdo hrad\'ed da\'f2 sv\'fdm jm\'e9nem
\par Pl\'e1tce dan\'ec - hrad\'ed da\'f2 vybranou a sta\'9eenou od jin\'fdch subjekt\'f9
\par Spr\'e1vce dan\'ec - finan\'e8n\'ed \'fa\'f8ad
\par Sazby dan\'ec - pevnou \'e8\'e1stkou ur\'e8en\'e9 na jednotku
\par }{\f1 - procentem
\par }{\b\f1\fs32\ul
\par }{\b\f93\fs32\ul 2) Da\'f2 z p\'f8ijmu FO
\par }{\f1
\par }{\f1\ul Poplatn\'edk}{\f93 - Da\'f2ov\'fd rezident - osoba, kter\'e1 na \'fazem\'ed \'c8R m\'e1 trval\'e9 bydli\'9at\'ec, nebo tady pob\'fdv\'e1 alespo\'f2
\par }{\f1 186 }{\f93 dn\'ed v roce - zda\'f2uje v\'9aechny sv\'e9 p\'f8\'edjmy (neomezen\'e1 d. povinnost)
\par }{\f1
\par }{\f93 - Da\'f2ov\'fd nerezident - osoba, kter\'e1 m\'e1 }{\f1 trval\'e9}{\f93 bydli\'9at\'ec v cizin\'ec a nepob\'fdv\'e1 tady 186 dn\'ed
\par ro\'e8n\'ec - podl\'e9h\'e1 pouze p\'f8\'edjmy}{\f1 z\'edskan\'e9}{\f93 na \'fazem\'ed \'c8R (omezen\'e1
\par da\'f2ov\'e1 povinnost)
\par }{\f1
\par
\par }{\b\f93\ul P\'f8edm\'ect}{\b\f1\fs12\ul
\par }{\f1
\par }{\f93\ul 1) P\'f8\'edjmy ze z\'e1visl\'e9 \'e8innosti a funk\'e8n\'ed po\'9eitky (\'a7 6)
\par }{\f93 a) p\'f8\'edjmy z }{\f1 pracovn\'edho}{\f93 , \'e8lensk\'e9ho, slu\'9eebn\'edho pom\'ecru
\par b) p\'f8\'edjmy \'e8len\'f9 dru\'9estev a spole\'e8n\'edk\'f9 s. r. o. , komanditist\'f9
\par c) odm\'ecny \'e8len\'f9 statut\'e1rn\'edho org\'e1nu
\par }{\f1
\par }\pard \qc\nowidctlpar\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10 \adjustright {\f1 DDZ}{\f1\fs12 1}{\f93 = P\'f8\'edjem - ZP a SP
\par }\pard \nowidctlpar\widctlpar\adjustright {\f1
\par }{\f93 - p\'f8edm\'ectem dan\'ec je i nepen\'ec\'9en\'ed pln\'ecn\'ed (v\'ecc mus\'ed b\'fdt ocen\'ecna obvyklou cenou)
\par - nezda\'f2uje se: - cestovn\'e9 do limitu
\par - pracovn\'ed pom\'f9ck}{\f1 y
\par }{\f93 - n\'e1hrady za opot\'f8eben\'ed vlastn\'edho n\'e1\'f8ad\'ed
\par - p\'f8\'edplatky na j\'eddlo, nealkoholick\'e9 n\'e1poje
\par }{\f1 - drobn\'e9 dary
\par }{\f93 - pokud m\'e1 poplatn\'edk 2 a v\'edce zam\'ecstnavatel\'f9, vypracov\'e1v\'e1 si da\'f2ov\'e9 p\'f8}{\f1 izn\'e1n\'ed typu A s\'e1m, od za-
\par }{\f93 m\'ecstnavatel\'f9 si mus\'ed vy\'9e\'e1dat Z\'e1pis o p\'f8\'edjmech (kolik u\'9e zaplatil da\'f2, ZP a SP, mzda). Z m\'ecs\'ed\'e8n\'edch
\par p\'f8\'edjm\'f9 u druh\'e9ho zam\'ecstnavatele. kter\'fd netvo\'f8\'ed samostatn\'fd da\'f2ov\'fd z\'e1klad se odv\'e1d\'ed z\'e1loha na da\'f2
\par z p\'f8\'edjmu FO, z\'e1klad dan\'ec se nesni\'9euje o odpo\'e8itateln\'e9 polo\'9eky (pouze o SP a ZP), z\'e1klad zaokrou-
\par hl\'edme na 100 nahoru a pou\'9eijeme (pokud n\'e1m podle tabulky }{\f1 nevyjde vy\'9a\'9a\'ed) sazby:
\par a) do 2000,-- - 15 %
\par b) nad 2 000,-- - 20 %
\par
\par }{\f93\ul 2) P\'f8\'edjmy z podnik\'e1n\'ed a jin\'e9 samostatn\'ec v\'fdd\'ecle\'e8n\'e9 \'e8innosti (\'a7 7)
\par }{\f93 a) p\'f8\'edjmy ze zem\'ecd\'eclsk\'e9 v\'fdroby, lesn\'edho a vodn\'edho hospod\'e1\'f8stv\'ed
\par b) p\'f8\'edjmy ze \'9eivnost\'ed
\par c) pod\'edly spole\'e8n\'edk\'f9 v. o. s. a komplement\'e1\'f8\'f9
\par }{\f1
\par }\pard \qc\nowidctlpar\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10\brsp80 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \adjustright {\f1 DDZ}{\f1\fs12 2}{\f93 = P\'f8\'edjmy - v\'fddaje
\par }\pard \nowidctlpar\widctlpar\adjustright {\f1
\par }{\f93 - v\'fddaje - skute\'e8n\'e9
\par - vypo\'e8\'edtan\'e9 pomoc\'ed pau\'9a\'e1lu (= z p\'f8\'edjm\'f9) - zem\'ecd\'eclsk\'e1 v\'fdroby - 50 %
\par - \'9eivnosti - 25 %
\par }{\f1 - }{\f93 p\'f8\'edjmy z p\'f8evodu pr\'e1v }{\f1 30 %
\par }{\f93 - k v\'fddaj\'f9m vypo\'e8\'edtan\'fdch pau\'9a\'e1lem m\'f9\'9eeme p\'f8i\'e8\'edst ZP a SP
\par }{\f1
\par }{\f93\ul 3) P\'f8\'edjmy z kapit\'e1lov\'e9ho majetku (\'a7 8)
\par }{\f93 - v\'ect\'9aina p\'f8\'edjm\'f9 tvo\'f8\'ed }{\f93\ul samostatn\'fd da\'f2ov\'fd z\'e1klad}{\f93 (tzn. sr\'e1\'9eka u zdroje - nepodl\'e9haj\'ed zdaniteln\'e9mu
\par pln\'ecn\'ed /dividendy - 25 %, \'fa}{\f1 roky 15 %/)
\par - existuj\'ed v\'9aak i }{\f93 p\'f8\'edjmy nap\'f8. \'faroky z podnikatelsk\'e9ho \'fa\'e8tu, kter\'e9 tvo\'f8\'ed samostatn\'fd da\'f2ov\'fd z\'e1klad
\par }{\f1
\par }\pard \qc\nowidctlpar\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10\brsp80 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \adjustright {\f1 DDZ}{\f1\fs12 3}{\f93 = P\'f8\'edjmy
\par }\pard \nowidctlpar\widctlpar\adjustright {\f1
\par - v\'fddaje nelze uplatnit
\par
\par }{\f93\ul 4) P\'f8\'edjmy z pron\'e1jmu (\'a7 9)
\par }{\f1 - nemovit\'e9}{\f93 i movit\'e9 v\'ecci
\par }{\f1
\par }\pard \qc\nowidctlpar\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10\brsp80 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \adjustright {\f1 DDZ}{\f1\fs12 4 }{\f93 = P\'f8\'edjmy - v\'fddaje
\par }\pard \nowidctlpar\widctlpar\adjustright {\f1
\par }{\f93 - v\'fddaje - skute\'e8n\'e9
\par - pau\'9a\'e1lem - 20 % z p\'f8\'edjmu (nelze ode\'e8\'edst ZP a SP)
\par }{\f1
\par }{\f1\ul 5) Ostatn\'ed}{\f93\ul p\'f8\'edjmy (\'a7 10)
\par }{\f93 - z p\'f8\'edle\'9eitostn\'edch \'e8innost\'ed
\par }{\f1 - ze v\'9aech se }{\f93 vypo\'e8\'edt\'e1v\'e1}{\f1 DDZ
\par }{\f93 - p\'f8\'edjmy do 10 000,-- se nezda\'f2uj\'ed
\par }{\f1
\par }{\f1\ul
\par }{\f93\ul Osvobozeno od dan\'ec}{\f1 - byty}{\f93 vlastn\'ecn\'e9 a pou\'9e\'edvan\'e9 2 roky
\par - movit\'e9 v\'ecci, kter\'e9 vlastn\'edme alespo\'f2 1 rok
\par - p\'f8ijat\'e9 n\'e1hrady \'9akod
\par - p\'f8\'edjmy z provozu mal\'fdch vodn\'edch elektr\'e1ren
\par }{\f1 - soci\'e1ln\'ed d\'e1vky
\par }{\f1\ul
\par Dani nepodl\'e9h\'e1}{\f93 - \'fav\'ecry a p\'f9j\'e8ky
\par - v\'ecci podl\'e9haj\'edc\'ed jin\'fdm dan\'edm
\par - CP po p\'f9l roce dr\'9een\'ed
\par }{\f1
\par }{\f93\ul V\'fdpo\'e8et dan\'ec
\par }{\f93 - nejd\'f8\'edve se\'e8teme DDZ, vznikne n\'e1m tak CDZ
\par }{\f1 - CDZ uprav\'edme}{\f93 o od\'e8itateln\'e9 polo\'9eky a nezdaniteln\'e9 \'e8\'e1sti (viz. tabulka)
\par - da\'f2ov\'fd z\'e1klad zaokrouhl\'edme na 100 dol\'f9 a }{\f1 vyn\'e1sob\'edme}{\f93 p\'f8\'edslu\'9anou sazbou
\par - m\'f9\'9eeme uplatnit je\'9at\'ec slevy na dani, pokud zam\'ecstn\'e1v\'e1me invalidn\'ed pracovn\'edky
\par }{\f1
\par }{\f93\ul Nezdaniteln\'e9 polo\'9eky
\par }{\f1
\par }\trowd \trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx3000\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx6070\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx9140\pard \nowidctlpar\widctlpar\intbl\adjustright {\f93 Nezdaniteln\'e9 polo\'9eky\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 R}{\f93 o\'e8n\'ec\cell M
\'ecs\'ed\'e8n\'ec\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd \trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx3000\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx6070\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx9140\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 Na poplatn\'edka\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 34 920 K\'e8
\cell 2 910 K\'e8\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f93 Na vy\'9eivovan\'e9 osoby (d\'ecti)\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 21 600 K\'e8\cell
1 800 K\'e8\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f93 Na man\'9eelku\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 19 884 K\'e8\cell }{\f1 \cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f93 \'c8\'e1ste\'e8n\'e1 invalidita\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 6 540 K\'e8\cell 545 K\'e8\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 Pln\'e1 invalidita\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 13 080 K\'e8\cell 1 090 K\'e8\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f93 Dr\'9eitel pr\'f9kazky ZTP/P\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 45 780 K\'e8\cell 3 815 K\'e8\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd \trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx3000\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx6070\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx9140\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 Na studenta\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 10 464 }{\f93 K\'e8\cell 872 K\'e8\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\adjustright {\f1
\par }{\f93\ul Odpo\'e8itateln\'e9 polo\'9eky
\par }{\f93 1. Dary poskytovan\'e9 obc\'edm, sportovn\'edm organizac\'edm ... od 2 % da\'f2. z\'e1kladu (min. 1 000 K\'e8) do 10 %
\par 2. Ztr\'e1ta minul\'fdch let (a\'9e 7 let dozadu)
\par 3. \'c8\'e1stky zaplacen\'e9 na \'faroc\'edch z \'fav\'ecr\'f9 (stavebn\'ed spo\'f8en\'ed}{\f1 a }{\f93 hypote\'e8n\'ed \'fav\'ecry)
\par }{\f1
\par }{\f1\ul Slevy na dani
\par }{\f93 - souvis\'ed se zam\'ecstn\'e1n\'edm lid\'ed se ZPS\line a) pokud zam\'ecstnavatel zam\'ecstn\'e1v\'e1 osobu se ZPS (na pln\'fd \'favazek) m\'f9\'9ee si za ka\'9edou osobu
\par ode\'e8\'edst \'e8\'e1stku 9 000,--
\par b) pokud zam\'ecstnavatel zam\'ecstn\'e1v\'e1 osobu, kter\'e1 s TZP m\'f9\'9ee si ode\'e8\'edst 36 000,-- za ka\'9edou os.
\par c) pokud zam\'ecstnavatel zam\'ecstn\'e1v\'e1 alespo\'f2 20 osob ze ZPS a je to z\'e1rove\'f2 v\'edc jak 50 % v\'9aech
\par zam\'ecstnanc\'f9 m\'f9\'9ee si ode\'e8\'edst \'e8\'e1stku odpov\'eddaj\'edc\'ed polovin\'ec dan\'ec
\par }{\f1\ul
\par Spolupracuj\'edc\'ed osoby
\par }{\f93 - da\'f2ov\'fd z\'e1klad m\'f9\'9eeme rozd\'eclit nap\'f8. na man\'9eelku (pokud nen\'ed vy\'9eivovanou osobou), nebo d\'edt\'ec
\par man\'9eelka max. 50 % (nejv\'fd\'9ae 540 000 K\'e8/ro\'e8n\'ec, nebo 45 000 m\'ecs\'ed\'e8n\'ec)
\par d\'edt\'ec max. 30 % (nejv\'fd\'9ae 180 000 K\'e8/ro\'e8n\'ec, nebo 15 000 m\'ecs\'ed\'e8n\'ec)
\par }{\f1
\par }{\f93\ul P\'f8\'edjmy za v\'edce zda\'f2ovac\'edch obdob\'ed
\par }{\f93 - t\'fdk\'e1 se nap\'f8. um\'eclc\'f9 (mohou p\'f8\'edjem rozlo\'9eit do 3 let), p\'ecstov\'e1n\'ed a t\'ec\'9eba lesa (z lesa maj\'ed p\'f8\'edjem a\'9e
\par nyn\'ed) (rozlo\'9eit a\'9e do 10 let)
\par }{\f1
\par }{\f93\ul Z\'e1lohy na da\'f2
\par }{\f93 - ka\'9ed\'fd m\'ecs\'edc (\'a7 6)
\par - u ostatn\'edch p\'f8\'edjm\'f9 podle }{\f1 posledn\'ed}{\f93 da\'f2ov\'e9 povinnosti
\par }{\f1
\par
\par }\trowd \trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx4536\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx9142\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93
Posledn\'ed da\'f2ov\'e1 povinnost\cell Po\'e8et z\'e1loh a jej\'ed v\'fd\'9ae\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd \trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx4536\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx9142\pard \qr\nowidctlpar\widctlpar\intbl\adjustright {\f1 0 - 20 000\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 neplat\'ed \'9e\'e1dnou z\'e1}{\f1 lohu\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \qr\nowidctlpar\widctlpar\intbl\adjustright {\f1 20 001 - 100 000\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 plat\'ed z\'e1lohy pololetn\'ec ve v\'fd\'9ai 20 %\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \qr\nowidctlpar\widctlpar\intbl\adjustright {\f1 100 000 - 10 000 000\cell }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 plat\'ed z\'e1lohy \'e8tvrtletn\'ec ve v\'fd\'9ai 1/8\cell
}\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd \trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx4536\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx9142\pard
\qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 10 000 001 a v\'edce\cell }{\f93 plat\'ed z\'e1lohy m\'ecs\'ed\'e8n\'ec ve v\'fd\'9ai 1/24\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard
\nowidctlpar\widctlpar\adjustright {\f1
\par }{\b\f1\ul Sazby
\par }{\f93 - ro\'e8n\'ed
\par - m\'ecs\'ed\'e8n\'ed (u z\'e1loh)
\par }{\f1
\par }{\f93\ul Ro\'e8n\'ed sazby
\par }{\f1\ul
\par }\trowd \trgaph70\trleft-70\trkeep\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10
\clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx4536\clvmgf\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx6839\clvmgf\clvertalt\clbrdrt\brdrs\brdrw10
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx9142\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\b\f1 Z\'e1kl}{\b\f93 ad dan\'ec\cell Da\'f2\cell Ze z\'e1kladu p\'f8esahuj\'edc\'edho\cell
}\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd \trgaph70\trleft-70\trkeep\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx2233\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10
\clcbpat8\clshdng2500\cltxlrtb \cellx4536\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx6839\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx9142\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 od K\'e8\cell do K\'e8\cell }{\f1 \cell \cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd
\trgaph70\trleft-70\trkeep\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb \cellx4536\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx6839\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb \cellx9142\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 0 - 102 000\cell 15 %\cell \cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 102 001 - 204 000
\cell 15 300 + 20 %\cell 102 000\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 204 001 - 312 000 \cell 35 700 + 25 %\cell 204 000\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 312 001 - 1 104 000\cell 62 700 + 32 %\cell 312 000\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd
\trgaph70\trleft-70\trkeep\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb \cellx4536\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx6839\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb \cellx9142\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 1 104 001 a v\'edce\cell 316140 + 40 %\cell 1 104 000\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\adjustright {\f1
\par }{\f93\ul M\'ecs\'ed\'e8n\'ed sazby
\par }{\f1\ul
\par }\trowd \trgaph70\trleft-70\trkeep\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10
\clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx3000\clvmgf\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx6070\clvmgf\clvertalt\clbrdrt\brdrs\brdrw10
\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx9140\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\b\f1 Zdaniteln\'e1 mzda\cell }{\b\f93 Da\'f2\cell Ze zdaniteln\'e9 mzdy p\'f8esahuj\'edc\'ed
\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd \trgaph70\trleft-70\trkeep\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx1465\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10
\clcbpat8\clshdng2500\cltxlrtb \cellx3000\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx6070\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clcbpat8\clshdng2500\cltxlrtb \cellx9140\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 od K\'e8\cell do K\'e8\cell }{\f1 \cell \cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd
\trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb \cellx3000\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx6070\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb \cellx9140\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 0 - 8 500\cell 15 %\cell \cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 8 501 - 17 000\cell
1275 + 20 %\cell 8 500\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 17 001 - 26 000\cell 2 975 + 25 %\cell 17 000\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row
}\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 26 001 - 92 000\cell 5 225 + 32 %\cell 26 000\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\trowd \trgaph70\trleft-70\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx3000\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx6070\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb \cellx9140\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {
\f1 92 001 a v\'edce\cell 26 345 + 40 %\cell 92 000\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\f1 \row }\pard \nowidctlpar\widctlpar\adjustright {\f1
\par }{\f93\ul Da\'f2ov\'e9 p\'f8izn\'e1n\'ed
\par }{\f1 - pod\'e1v\'e1 }{\f93 se do konce b\'f8ezna (da\'f2ov\'fd poradce do konce \'e8ervna)
\par }{\f1
\par }{\f93 - typ A - pouze p\'f8\'edjem ze zam\'ecstn\'e1n\'ed
\par - typ B - v\'edce p\'f8\'edjm\'f9
\par }{\f1
\par }{\f93 - rozd\'edl mezi z\'e1lohami a da\'f2ovou }{\f1 povinnost - doplatek F\'da
\par }{\f93 - p\'f8eplatek
\par }{\f1
\par - }{\f93 vypracov\'e1v\'e1me - sami - po\'9e\'e1dat zam\'ecstnavatele o Z\'e1pis o p\'f8\'edjmech
\par - do 31. 3. dolo\'9eit zam\'ecstnavateli (potvrzen\'ed o studiu, R\'c8, apod.)
\par - da\'f2ov\'fd poradce - po\'9e\'e1dat zam\'ecstnavatele o Ro\'e8n\'ed z\'fa\'e8tov\'e1}{\f1 n\'ed z\'e1loh do 15 \'fanora
\par
\par
\par }{\b\f93\fs32\ul 3) Da\'f2 z p\'f8\'edjmu PO
\par }{\b\f1\ul
\par }{\f93 PO - Obchodn\'ed spole\'e8nosti a dru\'9estva (krom\'ec v. o. s.)
\par }{\f1 - St\'e1tn\'ed podniky
\par - Neziskov\'e9 organizace
\par
\par }{\b\f1\ul Poplatn\'edk
\par }{\f1 - PO, kter\'e9 nejsou FO
\par }{\f93 - da\'f2ov\'fd rezident - PO, kter\'e1 m\'e1 s\'eddlo na na\'9aem \'fazem\'ed (v\'9aechny p\'f8\'edjmy) }{\f1
\par }{\f93 - da\'f2ov\'fd nerezident - PO, kter\'e1 m\'e1 s\'eddlo v zahrani\'e8\'ed (p\'f8\'edjmy z\'edskan\'e9 na na\'9aem \'fazem\'ed)
\par - nezda\'f2uje se \'c8NO
\par }{\f1
\par }{\b\f93\ul P\'f8edm\'ect dan\'ec}{\f1
\par }{\f93 = ve\'9aker\'e9 p\'f8\'edjmy - p\'f8\'edjmy vy\'f2at\'e9
\par }{\f1
\par }{\f93\ul P\'f8\'edjmy vy\'f2at\'e9}{\f1 - st\'e1tn\'ed dotace
\par }{\f93 - p\'f8\'edjmy z \'farok\'f9 a vklad\'f9 na B\'da
\par }{\f1 }{\f93 - p\'f8\'edjmy podl\'e9haj\'edc\'ed jin\'e9 dani
\par }{\b\f1\ul
\par
\par
\par }{\b\f93\ul V\'fdpo\'e8et dan\'ec
\par }{\f1
\par }{\f1\ul Nepodnikatelsk\'e9 subjekty
\par }{\f93 - neziskov\'e9 PO (rozpo\'e8tov\'e9, p\'f8\'edsp\'ecvkov\'e9, z\'e1jmov\'e9 sdru\'9een\'ed, politick\'e9 strany)
\par - dan\'ec plat\'ed z p\'f8\'edjm\'f9, z kter\'fdch maj\'ed zisk (nap\'f8. \'9akola pronaj\'edm\'e1 po\'e8\'edta\'e8e)
\par - od p\'f8edm\'ectu dan\'ec ode\'e8teme p\'f8\'edjmy osvobozen\'e9, p\'f8\'edjmy nezahrnovan\'e9 do z\'e1kladu dan\'ec a uznan\'e9
\par da\'f2ov\'e9 v\'fddaje a dostaneme DZ
\par - od DZ ode\'e8teme odpo\'e8itateln\'e9 polo\'9eky a dostaneme UDZ
\par - UDZ . sazba = da\'f2 (m\'f9\'9eeme ode\'e8\'edst slevy na dan\'edch)
\par }{\f1
\par }{\f93\ul Od\'e8itateln\'e9 polo\'9eky
\par }{\f93 - da\'f2ov\'e1 ztr\'e1ta
\par }{\f1 - reinvesto}{\f93 v\'e1n\'ed majetku (15 % z PC nov\'ec nakoupen\'e9ho IM)
\par - 30 % p\'f8\'edjmu z\'e1kladu dan\'ec (min. 100 000 - max. 3 000 000)
\par }{\f1
\par }{\f93\ul P\'f8\'edjmy osvobozen\'e9}{\f93 - \'e8lensk\'e9 p\'f8\'edsp\'ecvky
\par - v\'fdnosy kosteln\'edch slu\'9eeb
\par }{\f1
\par }{\f1\ul Podnikatelsk\'e9 subjekty
\par }{\f93 - PO, kter\'e9 se sna\'9e\'ed dos\'e1hnout}{\f1 zisku a podnikaj\'ed podle definice podnik\'e1n\'ed
\par }{\f93 - od hospod\'e1\'f8sk\'e9ho v\'fdsledku ode\'e8tu p\'f8\'edjmy osvobozen\'e9 (ekologick\'e9 aktivity) a p\'f8\'edjmy tvo\'f8\'edc\'ed
\par samostatn\'fd da\'f2ov\'fd z\'e1klad a p\'f8i\'e8tu \'fa\'e8etn\'ed n\'e1klady (nepodl\'e9haj\'ed dani - cestovn\'e9 nad limit, \'fa\'e8etn\'ed
\par }{\f1 odpisy apod.) dostaneme DZ
\par }{\f93 - od DZ z\'e1kladu ode\'e8teme od\'e8itateln\'e9 polo\'9eky a dostaneme UDZ, kter\'fd zaokrouhl\'edme na 1 000 dol\'f9
\par - UDZ . sazba (35 %) = da\'f2
\par - od dan\'ec m\'f9\'9eeme ode\'e8\'edst je\'9at\'ec slevy na dan\'edch (viz. p\'f8edt\'edm)
\par }{\f1\ul
\par }{\f93\ul Od\'e8itateln\'e9 polo\'9eky
\par }{\f1 1. Ztr\'e1ta (max. 7 let)
\par 2. Reinvestice (15 % z PC IM)
\par }{\f93 3. Dary - min. 2 000 K\'e8 max. 2 % da\'f2ov\'e9ho z\'e1kladu
\par }{\f1
\par }{\f93 Podle typu spole\'e8nosti, m\'f9\'9eeme ode\'e8\'edst od DZ dal\'9a\'ed polo\'9eky
\par a) v. o. s. - DZ - \'e8\'e1stky, kter\'e9 si spole\'e8n\'edci rozd\'ecl\'ed mezi sebe
\par b) k. s. - DZ - \'e8\'e1stky vyplacen\'e9 komplement\'e1\'f8\'f9m
\par }{\f1 c) a. s. - DZ
\par d) s. r. o. - DZ
\par
\par }{\f1\ul Sazba
\par }\pard \qc\nowidctlpar\widctlpar\adjustright {\b\f1 35 %
\par }\pard \nowidctlpar\widctlpar\adjustright {\b\f1
\par }{\b\f93\ul Majetkov\'e9 dan\'ec (357 Sb.)
\par }{\b\f1
\par }{\b\f93\fs32\ul 4) Da\'f2 z nemovitost\'ed
\par }{\f1
\par }{\f1\ul Poplatn\'edk}{\f1
\par }{\f93 - vlastn\'edk (li\'9a\'ed-li se vlastn\'edk a u\'9eivatel nemovitosti, u\'9eivatel v\'ect\'9ainou ru\'e8\'ed, \'9ee da\'f2 bude zaplacena)
\par }{\f1\ul
\par }{\f93\ul P\'f8edm\'ect
\par }{\f93 - a) da\'f2 z pozemku
\par - b) da\'f2 ze staveb
\par }{\f1
\par }{\f93 a) da\'f2 z pozemku
\par - od dan\'ec osvobozeno - pozemky ve vlastnictv\'ed st\'e1tu
\par - pozemky \'9akol, c\'edrkv\'ed, soc. za\'f8\'edzen\'ed, komunikace apod.)
\par - pozemky - orn\'e1 p\'f9da, chmelnice, vinice, zahrady, sady, louky a pastviny - z\'e1kladem dan\'ec je
\par }{\f1 }{\f93 hodnota p\'f9dy tzn. v\'fdm\'ecra . cena za metr \'e8tvere\'e8n\'fd . 0,75 %
\par - rybn\'edky, lesy (pro hospod\'e1\'f8sk\'e9 \'fa\'e8ely) - v\'fdm\'ecra . hodnota . 0,25 %
\par - ostatn\'ed plochy (n\'e1dvo\'f8\'ed) - v\'fdm\'ecra v metrech \'e8tvere\'e8n\'fdch . 0,10 K\'e8
\par }{\f1 - stave}{\f93 bn\'ed plochy (nezastav\'ecn\'e9 parcely) - v\'fdm\'ecra v metrech \'e8tvere\'e8n\'fdch . 1 K\'e8
\par b) da\'f2 ze staveb (kolaudovan\'fdch)
\par }{\f1 - poplatn\'edk je vlastn\'edk
\par }{\f93 - od dan\'ec osvobozeno - \'9akoly, st\'e1tn\'ed stavby, knihovny...
\par - \'e8\'e1ste\'e8n\'ec osvobozeno - nov\'fd rodinn\'fd domek do 15 let od kolaudace
\par }{\f1 }{\f93 - ekologick\'fd syst\'e9m vyt\'e1p\'ecn\'ed 5 let
\par - p\'f8evod z vlastnictv\'ed dru\'9estva do osobn\'edho 10 let
\par }{\f1
\par }{\f93\ul Z\'e1klad dan\'ec
\par }{\f93 zastav\'ecn\'e1 plocha (do 10 m se neplat\'ed) . sazba . korek\'e8n\'ed koeficient
\par }{\f1
\par }{\f1\ul Sazby}{\f1 (li\'9a\'ed se podle druhu objektu)
\par }{\f93 - obytn\'e9 domy 1 K\'e8/m
\par - rekrea\'e8n\'ed domy 3 K\'e8/m
\par - gar\'e1\'9ee 4 K\'e8/m (pokud stoj\'ed odd\'eclen\'ec)
\par }{\f1
\par }{\f93 Podnikatelsk\'e9 objekty - lesn\'ed, vodn\'ed, zem\'ecd\'eclsk\'e9 1 K\'e8/m
\par }{\f1 - stavebnictv\'ed, doprava }{\f93 5 K\'e8/m
\par - ostatn\'ed 10 K\'e8/m
\par }{\f1
\par }{\f93 - ka\'9ed\'e9 dal\'9a\'ed podla\'9e\'ed 0, 75 K\'e8 (pokud zauj\'edm\'e1 v\'edce ne\'9e 2/3 plochy p\'f8\'edzem\'ed)
\par - podzem\'ed se nezda\'f2uje
\par - z mal\'fdch staveb da\'f2\'edme v\'9ae nad 16 m (pr\'e1delny), samostatn\'ec zkolaudovan\'e9
\par - pokud dostaneme \'e8\'edslo v\'ect\'9a\'ed ne\'9e 16 , m\'f9\'9eeme si 16 m ode\'e8\'edst
\par }{
\par }{\f93\ul Korek\'e8n\'ed koeficienty}{\f1
\par }{
\par }\trowd \trgaph70\trleft-70 \clvertalt\clcbpat8\clshdng2500\cltxlrtb \cellx3119\clvertalt\clcbpat8\clshdng2500\cltxlrtb \cellx4253\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f93 Velikost obce (po\'e8et obyvatel)\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\f1 Koeficient\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\trowd \trgaph70\trleft-70 \clvertalt\cltxlrtb \cellx3119\clvertalt\cltxlrtb \cellx4253\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {
\f1 0 - 300\cell 0,3\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 301 - 600\cell 0,6\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\pard
\qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 601 - 1000\cell 1,0\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 1001 - 6000\cell 1,4\cell }\pard
\nowidctlpar\widctlpar\intbl\adjustright {\row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 6001 - 10000\cell 1,6\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 10001 - 25000
\cell 2,0\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\pard \qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 25001 - 50000\cell 2,5\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\pard
\qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 50001 - a v\'edce}{\f1\super 1)}{\f1 \cell 3,5\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\trowd \trgaph70\trleft-70 \clvertalt\cltxlrtb \cellx3119\clvertalt\cltxlrtb \cellx4253\pard
\qc\nowidctlpar\widctlpar\intbl\adjustright {\f1 Praha\cell 4,5\cell }\pard \nowidctlpar\widctlpar\intbl\adjustright {\row }\pard \nowidctlpar\widctlpar\adjustright {
\par }{\f1\super 1)}{\f93 Mari\'e1nsk\'e9 L\'e1zn\'ec, Franti\'9akovi L\'e1zn\'ec, Pod\'ecbrady, Luha\'e8ovice
\par }{\f1
\par }{\f1\ul Da}{\f93\ul \'f2ov\'e9 p\'f8izn\'e1n\'ed}{\f1\ul
\par }{\f1 - }{\f93 do konce kv\'ectna
\par }{\f1
\par }{\b\f93\fs32\ul 5) Da\'f2 z p\'f8evodu nemovitost\'ed
\par }{\f93 - \'faplatn\'fd p\'f8evod (plat\'edme)
\par - podl\'e9h\'e1 - p\'f8echod vlastnictv\'ed (vydra\'9een\'edm }{\f1 nemovitosti}{\f93 , p\'f8i v\'fdkonu rozhodnut\'ed p\'f8i konkurzu a
\par }{\f1 vyrovn\'e1n\'ed)
\par }{\f93 - bez\'faplatn\'fd p\'f8evod b\'f8emene (prod\'e1 d\'f9m s podm\'ednkou, \'9ee tam bude bydlet)
\par }{\f1
\par }{\f1\ul Poplatn\'edk
\par }{\f1 - prodejce
\par }{\f93 - nabyvatel (u vydra\'9een\'ed majetku, p\'f8i}{\f1 konkurzu a vyrovn\'e1n\'ed)
\par
\par }{\f93\ul P\'f8edm\'ect
\par }{\f93 - p\'f8evod nemovitosti (zm\'ecna na katastr\'e1ln\'edm \'fa\'f8ad\'ec)
\par - st\'e1t nemus\'ed vracet da\'f2 (p\'f8i odstoupen\'ed od kupn\'ed smlouvy
\par }{\f1
\par }{\f1\ul Osvobozeno}{\f93 - 1. \'faplatn\'fd p\'f8evod nemovitosti
\par - rozd\'eclov\'e1n\'ed a slu\'e8ov\'e1n\'ed obc\'ed
\par }{\f1 }{\f93 - p\'f8evody p\'f8i likvidaci st\'e1tn\'edch podnik\'f9
\par - p\'f8evody bytov\'fdch dru\'9estev
\par }{\f1
\par }{\f1\ul Z\'e1klad}{\f1 - hodnota nemovitosti (odhad)
\par
\par }{\f1\ul Sazba}{\f1 - 5 %
\par
\par }{\f1\ul Da}{\f93\ul \'f2ov\'e9 p\'f8izn\'e1n\'ed}{\f1\ul
\par }{\f93 - da\'f2ov\'e9 p\'f8izn\'e1n\'ed se odevzd\'e1v\'e1 do 30 dn\'f9 po pln\'ecn\'ed a je splatn\'e9 do dal\'9a\'edch 30 dn\'f9
\par - p\'f8i v\'fdm\'ecn\'ec se plat\'ed da\'f2 z v}{\f1 y\'9a\'9a\'ed hodnoty nemovitosti
\par
\par
\par }{\b\f93\fs32\ul 6) Da\'f2 d\'ecdick\'e1
\par }{\f1\ul
\par Poplatn\'edk
\par }{\f93 - d\'ecdic
\par }{\f1
\par Skupiny:
\par }{\f93 I. P\'f8\'edm\'fd p\'f8\'edbuzn\'ed (d\'ecti, man\'9eel, rodi\'e8e) - neplat\'ed nic
\par II. Vzd\'e1len\'ecj\'9a\'ed p\'f8\'edbuzn\'ed (sourozenci, bratranci)
\par III. \'8e\'e1dn\'fd p\'f8\'edbuzensk\'fd vztah
\par }{\f1
\par }{\f93\ul P\'f8edm\'ect
\par }{\f93 - nemovitosti i movit\'e9 v\'ecci, pen\'edze a CP, majetkov\'e1 pr\'e1va (je d\'f9le\'9eit\'e9, aby }{\f1 zustavitel}{\f93 m\'ecl u n\'e1s trval\'e9
\par bydli\'9at\'ec, nebo aby tu pob\'fdval) - bydli\'9at\'ec tady - ve\'9aker\'fd majetek i v cizin\'ec
\par - bydli\'9at\'ec v cizin\'ec - da\'f2 z majetku v tuzemsku
\par }{\f1 - nemovitosti (v\'9aechno u n\'e1s)
\par
\par }{\f1\ul Z\'e1klad
\par }{\f93 - pen\'ec\'9en\'ec vyj\'e1d\'f8en\'e1 hodnota majetku - (dluhy, v\'fddaje na obstar\'e1n\'ed poh\'f8bu, not\'e1\'f8sk\'e9 poplatky) -
\par \'e8\'e1stka movit\'e9ho majetku - 2. skupiny - 60 000,--}{\b\f1\fs32\ul
\par }{\f1 - 3. skupiny - 20 000,--
\par
\par }{\f93\ul D\'ecdic
\par }{\f93 PO - \'c8R, obec, neziskov\'e9 organizace a FO - poskytuj\'edc\'ed vzd\'ecl\'e1n\'ed, l\'e9ka\'f8skou p\'e9\'e8i neplat\'ed da\'f2
\par }{\f1
\par }{\f93 Osvobozen\'ed se mus\'ed uv\'e9st v da\'f2ov\'e9m p\'f8izn\'e1n\'ed (majetek mus\'ed b\'fdt v vlastnictv\'ed aspo\'f2 1 rok)
\par D\'ecd\'ecn\'ed z ciziny - nav\'edc si m\'f9\'9eeme ode\'e8\'edst poplatky zaplacen\'e9 v cizin\'ec
\par }{\f1
\par }{\f1\ul Sazby
\par }{\f93 - polovi\'e8n\'ed ne\'9e u dan\'ec darovac\'ed
\par }{\f1
\par }{\b\f93\fs32\ul 7) Da\'f2 darovac\'ed}{\f1
\par }{\f93 - podl\'e9h\'e1 majetek, kter\'fd jsme nabyli bez\'faplatn\'ec (nepodl\'e9h\'e1 dani d\'ecdick\'e9)
\par }{\f1\ul
\par Poplatn\'edk
\par }{\f93 - u n\'e1s - obdarovan\'fd (p\'f8\'edjemce daru)
\par }{\f1 - do ciziny - d\'e1rce
\par
\par }{\f93\ul P\'f8edm\'ect
\par }{\f1 - nemovit\'fd a movit\'fd majetek, CP, majetkov\'e1 pr\'e1va...
\par
\par }{\f1\ul Osvobozen\'ed}{\f1 - u FO 1. skupina osvobozeno do 1 000 000,--
\par 2. skupina do 60 000,--
\par }{\f93 3. skupina do 20 000,-- (toto\'9en\'e9 jako u dan\'ec d\'ecdick\'e9)
\par }{\f1
\par }{\f1\ul Z\'e1klad}{\f1
\par - ho}{\f93 dnota darovan\'e9ho majetku (bez osvobozen\'e9 \'e8\'e1stky) - dluhy, jin\'e9 }{\f1 povinnosti t\'edm darovan\'e9, clo,
\par }{\f93 \'e8\'e1stky prokazateln\'ec zaplacen\'e9 v cizin\'ec
\par }{\f1
\par }{\f1\ul Sazby}{\f1
\par }{\f93 - dvojn\'e1sobn\'e9 ne\'9e u dan\'ec d\'ecdick\'e9
\par }{\f1
\par }{\b\f1\fs32\ul
\par }{\b\f93\fs32\ul 8) Da\'f2 silni\'e8n\'ed
\par }{\f93 - \'a7 16/93 Sb., 302/93 Sb. + dopl\'f2ky
\par }{\f1
\par }{\f1\ul Poplatn\'edk
\par }{\f1 - PO i FO zapsan}{\f93 \'e1 v technick\'e9m pr\'f9kazu vozidla (}{\f1 v\'fdjimka}{\f93 zam\'ecstnavatel, pokud vyu\'9e\'edv\'e1 osob.
\par automobil sv\'e9ho zam\'ecstnance pro sv\'e9 podnik\'e1n\'ed)
\par - zam\'ecstnavatel plat\'ed - a) m\'ecs\'ed\'e8n\'ed sazbu (ro\'e8n\'ed da\'f2 :12) (kolik m\'ecs. pou\'9e\'edv\'e1 auto za tolik m\'ecs. zaplat\'ed
\par }{\f1 }{\f93 da\'f2)
\par }{\f1 b) denn\'ed sazbu (za }{\f93 ka\'9ed\'fd den 25 K\'e8)
\par - auta z p\'f9j\'e8ovny, z pronajmu da\'f2 plat\'ed vlastn\'edk
\par }{\f1
\par }{\f1\ul Osvobozen\'ed
\par }{\f1 - speci\'e1ln\'ed vozidla (traktory, poj\'edzdn\'e9 pracovn\'ed stroje, hutn\'ed fr\'e9zy...)
\par - ne}{\f93 ziskov\'e9 PO (pe\'e8ovatelsk\'e1 slu\'9eba)
\par - hasi\'e8i, ambulance
\par - vozidla rozv\'e1\'9eej\'edc\'ed pitnou vodu
\par - MHD, autobusy, vozidla pro \'fadr\'9ebu komunikac\'ed
\par }{\f1
\par }{\f1\ul Z\'e1klad
\par }{\f93 - osobn\'ed automobily - objem v\'e1lc\'f9 . sazby
\par - n\'e1kladn\'ed automobily - po\'e8et n\'e1prav a hmotnost
\par }{\f1
\par }{\f1\ul Slevy na dani
\par }{\f1 - je-li k}{\f93 ombinovan\'e1 doprava s \'9eeleznic\'ed nebo vodn\'ed cestou, automobilem m\'f9\'9eeme ujet v\'edc ne\'9e 100 km
\par - podle po\'e8tu j\'edzd (ro\'e8n\'ec) - 31 - 60 - sleva 25 %
\par }{\f1 - 61 - 90 - sleva 50 %
\par - 91 - 120 - sleva 75 %
\par - 121 a v\'edce- sleva 100 %
\par
\par }{\f93\ul Zahrani\'e8n\'ed automobily
\par }{\f93 - p\'f8i vstupu na na\'9ae \'fazem\'ed mus\'ed nahl\'e1sit jak dlouho se tu zdr\'9e\'ed
\par 1. den 1/50 ro\'e8n\'ed sazby (aspo\'f2 500,--)
\par 7. dn\'ed 1/20 ro\'e8n\'ed sazby (aspo\'f2 1 000,--)
\par 31. dn\'ed 1/5 ro\'e8n\'ed sazby (aspo\'f2 3 000,--)
\par }{\f1
\par }{\f93\ul Da\'f2ov\'e9 p\'f8izn\'e1n\'ed
\par }{\f1 - se pod\'e1v\'e1 do konce ledna
\par }{\f93 - plat\'ed se \'e8tvrtletn\'ed z\'e1lohy (15. 4., 15. 7., 15. 10., 15. 12.)
\par }{\f1
\par
\par
\par }}