[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.alldeco.cz\/jak-si-snizit-dan-z-prijmu\/#Article","mainEntityOfPage":"https:\/\/www.alldeco.cz\/jak-si-snizit-dan-z-prijmu\/","headline":"Jak si sn\u00ed\u017eit da\u0148 z p\u0159\u00edjmu?","name":"Jak si sn\u00ed\u017eit da\u0148 z p\u0159\u00edjmu?","description":"A\u0165 je pracuj\u00edc\u00ed osoba zam\u011bstnancem, fyzickou osobou samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou, anebo pr\u00e1vnickou osobou, v\u017edy mus\u00ed&#8230;<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.alldeco.cz\/jak-si-snizit-dan-z-prijmu\/\">P\u0159e\u010d\u00edst<span class=\"screen-reader-text\">Jak si sn\u00ed\u017eit da\u0148 z p\u0159\u00edjmu?<\/span><\/a><\/div>","datePublished":"2019-12-02","dateModified":"2019-12-02","author":{"@type":"Person","@id":"https:\/\/www.alldeco.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.alldeco.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/ade5060b95d9432296fc92debd2ba3136f7a4d727a7bc57afe18c4808c7d7ac9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ade5060b95d9432296fc92debd2ba3136f7a4d727a7bc57afe18c4808c7d7ac9?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"alldeco.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.alldeco.cz\/wp-content\/uploads\/img_a364631_w4396_t1577431809.jpg","url":"https:\/\/www.alldeco.cz\/wp-content\/uploads\/img_a364631_w4396_t1577431809.jpg","height":0,"width":0},"url":"https:\/\/www.alldeco.cz\/jak-si-snizit-dan-z-prijmu\/","about":["Podnik\u00e1n\u00ed"],"wordCount":563,"articleBody":"\tA\u0165 je pracuj\u00edc\u00ed osoba zam\u011bstnancem, fyzickou osobou samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou, anebo pr\u00e1vnickou osobou, v\u017edy mus\u00ed ze sv\u00fdch p\u0159\u00edjm\u016f odv\u00e1d\u011bt da\u0148 finan\u010dn\u00edmu \u00fa\u0159adu. V\u00fdpo\u010det dan\u011b je pom\u011brn\u011b snadn\u00fd \u2013 a\u0165 u\u017e \u00fa\u010dtujete o p\u0159\u00edjmech a v\u00fddaj\u00edch (da\u0148ov\u00e1 evidence, d\u0159\u00edve jednoduch\u00e9 \u00fa\u010detnictv\u00ed), anebo o n\u00e1kladech a v\u00fdnosech (podvojn\u00e9 \u00fa\u010detnictv\u00ed), v\u017edy je z\u00e1kladem dan\u011b jejich rozd\u00edl, tedy hospod\u00e1\u0159sk\u00fd zisk, eventu\u00e1ln\u011b ztr\u00e1ta. A zisk je z\u00e1kladem pro v\u00fdpo\u010det dan\u011b. OSV\u010c si m\u016f\u017ee k\u00a0v\u00fdpo\u010dtu dan\u011b z\u00a0p\u0159\u00edjmu vybrat ze dvou metod \u2013 bu\u010f zvol\u00ed tzv. pau\u0161\u00e1l na vynalo\u017een\u00e9 v\u00fddaje (v\u00fd\u0161e pau\u0161\u00e1lu se stanov\u00ed podle druhu \u017eivnosti), anebo dokladovou evidenci. P\u0159i dodr\u017een\u00ed ur\u010dit\u00fdch pravidel je mo\u017en\u00e9 si vybrat zp\u016fsob, kter\u00fd je pro \u017eivnostn\u00edka v\u00fdhodn\u011bj\u0161\u00ed.\t\t\tPro fyzick\u00e9 osoby \u010din\u00ed da\u0148 z p\u0159\u00edjmu 15% da\u0148ov\u00e9ho z\u00e1kladu, a pro pr\u00e1vnick\u00e9 osoby 19%. V\u00a0p\u0159\u00edpad\u011b ro\u010dn\u00edho obratu vy\u0161\u0161\u00edho ne\u017e 1,569 milionu korun se da\u0148 je\u0161t\u011b zvy\u0161uje o 7%, jde o takzvanou solid\u00e1rn\u00ed da\u0148.\t\tNa dani z\u00a0p\u0159\u00edjmu v\u0161ak existuj\u00ed jist\u00e9 \u00falevy \u2013 jsou to polo\u017eky, o n\u011b\u017e lze bu\u010f sn\u00ed\u017eit da\u0148ov\u00fd z\u00e1klad, anebo da\u0148 samotnou.\t\tJak si m\u016f\u017eete sn\u00ed\u017eit da\u0148ov\u00fd z\u00e1klad (co od n\u011bj lze ode\u010d\u00edst)\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00fahrady \u017eivotn\u00edho poji\u0161t\u011bn\u00ed a\u017e do v\u00fd\u0161e 24 tis\u00edc korun ro\u010dn\u011b\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 d\u016fchodov\u00e9 spo\u0159en\u00ed p\u0159i naspo\u0159en\u00e9 \u010d\u00e1stce nejm\u00e9n\u011b 12 tis\u00edc korun \u2013 a\u017e do v\u00fd\u0161e 24 tis\u00edc K\u010d, tj. p\u0159i naspo\u0159en\u00ed 36 tis\u00edc K\u010d za rok\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 zaplacen\u00e9 \u00faroky z\u00a0hypot\u00e9ky\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 dary\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 v\u00fddaje na vzd\u011bl\u00e1v\u00e1n\u00ed\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159\u00edsp\u011bvky odbor\u016fm\t\tO v\u0161ech t\u011bchto ode\u010ditateln\u00fdch polo\u017ek\u00e1ch mus\u00edte k\u00a0P\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f p\u0159ilo\u017eit potvrzen\u00ed od p\u0159\u00edslu\u0161n\u00e9 instituce.\t\tCo je mo\u017en\u00e9 ode\u010d\u00edst od vypo\u010d\u00edtan\u00e9 dan\u011b\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevu na poplatn\u00edka\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevu na poplatn\u00edka ZTP\/P\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevu na v\u0161echny t\u0159i stupn\u011b invalidity\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevu na man\u017eelku, pokud m\u00e1 ro\u010dn\u00ed p\u0159\u00edjem ni\u017e\u0161\u00ed ne\u017e 60 tis\u00edc korun\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 da\u0148ov\u00e9 \u00falevy na d\u011bti (bonusy); v\u00a0p\u0159\u00edpad\u011b, \u017ee bonusy p\u0159ev\u00fd\u0161\u00ed da\u0148 z\u00a0p\u0159\u00edjmu, budou v\u00e1m finan\u010dn\u00edm \u00fa\u0159adem vyplaceny\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 da\u0148ov\u00e9 \u00falevy na d\u00edt\u011b ZTP\/P\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0161kolkovn\u00e9\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevu na EET\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevu na studenta\t\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevu na d\u016fchodce\tJestli\u017ee zam\u011bstnanec podep\u00ed\u0161e u zam\u011bstnavatele (p\u0159\u00edpadn\u011b u jednoho ze zam\u011bstnavatel\u016f) r\u016f\u017eov\u00e9 Prohl\u00e1\u0161en\u00ed k\u00a0dani, a pokud uhradil na m\u011bs\u00ed\u010dn\u00edch z\u00e1loh\u00e1ch na da\u0148 z\u00a0p\u0159\u00edjmu vy\u0161\u0161\u00ed \u010d\u00e1stku, ne\u017e je povinen odv\u00e9st, bude mu po ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b p\u0159\u00edslu\u0161n\u00e1 \u010d\u00e1stka vr\u00e1cena, a to ve v\u00fdplatn\u00edm term\u00ednu za b\u0159ezen p\u0159\u00ed\u0161t\u00edho roku.\tOSV\u010c a pr\u00e1vnick\u00e9 osoby samy pod\u00e1vaj\u00ed P\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjmu, v n\u011bm\u017e si v\u00fd\u0161i dan\u011b vypo\u010d\u00edtaj\u00ed. P\u0159izn\u00e1n\u00ed je t\u0159eba odevzdat do 31. 3.; v\u00a0p\u0159\u00edpad\u011b, \u017ee m\u00e1 firma da\u0148ov\u00e9ho poradce, posunuje se term\u00edn odevzd\u00e1n\u00ed a zaplacen\u00ed dan\u011b a\u017e do 30. 6. p\u0159\u00ed\u0161t\u00edho roku.                                                                                                                                                                                                                                                                                                                                                                                        4\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak si sn\u00ed\u017eit da\u0148 z p\u0159\u00edjmu?","item":"https:\/\/www.alldeco.cz\/jak-si-snizit-dan-z-prijmu\/#breadcrumbitem"}]}]