{"id":11766,"date":"2023-08-10T11:56:34","date_gmt":"2023-08-10T09:56:34","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11766"},"modified":"2023-08-10T11:56:38","modified_gmt":"2023-08-10T09:56:38","slug":"konsolidacni-balicek-navrhovane-zmeny-u-sazeb-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/konsolidacni-balicek-navrhovane-zmeny-u-sazeb-dph\/","title":{"rendered":"Konsolida\u010dn\u00ed bal\u00ed\u010dek: navrhovan\u00e9 zm\u011bny u sazeb DPH"},"content":{"rendered":"<h2>Navrhovan\u00e9 zm\u011bny v\u00a0oblasti DPH od roku 2024<\/h2>\n<p>Vl\u00e1da navrhuje od roku 2024 zredukovat st\u00e1vaj\u00edc\u00ed t\u0159i sazby dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty pouze na dv\u011b sazby, a to z\u00e1kladn\u00ed sazbu dan\u011b 21 % a jednu sn\u00ed\u017eenou sazbu dan\u011b ve v\u00fd\u0161i 12 %, kter\u00e1 slou\u010d\u00ed st\u00e1vaj\u00edc\u00ed sazby 10 % a 15%.<\/p>\n<p>Slou\u010den\u00edm obou sazeb do jedn\u00e9 tak m\u016f\u017ee doj\u00edt u vybran\u00e9ho zbo\u017e\u00ed \u010di slu\u017eeb ke zdra\u017een\u00ed kone\u010dn\u00fdch cen pro ob\u010dany a nepl\u00e1tce DPH, nebo tak\u00e9 ke zlevn\u011bn\u00ed pro kone\u010dn\u00e9 spot\u0159ebitele.<\/p>\n<h2>Kde m\u016f\u017eeme o\u010dek\u00e1vat sn\u00ed\u017een\u00ed DPH<\/h2>\n<p>Sn\u00ed\u017een\u00ed sazby ze st\u00e1vaj\u00edc\u00edch 15 % na novou sazbu 12 % lze o\u010dek\u00e1vat nap\u0159\u00edklad:<\/p>\n<ul>\n<li>u bydlen\u00ed a stavebn\u00edch prac\u00ed pro bydlen\u00ed a soci\u00e1ln\u00ed bydlen\u00ed<\/li>\n<li>u z\u00e1kladn\u00edch potravin a kohoutkov\u00e9 vody v\u010detn\u011b sto\u010dn\u00e9ho<\/li>\n<li>u zdravotnick\u00fdch v\u00fdrobk\u016f, d\u011btsk\u00fdch autoseda\u010dek<\/li>\n<li>u poh\u0159ebn\u00edch slu\u017eeb, atd.<\/li>\n<\/ul>\n<p>Sn\u00ed\u017een\u00ed sazby ze st\u00e1vaj\u00edc\u00edch 21 % na novou sazbu 12 % lze o\u010dek\u00e1vat nap\u0159\u00edklad:<\/p>\n<ul>\n<li>u p\u0159\u00edle\u017eitostn\u00e9 hromadn\u00e9 autobusov\u00e9 dopravy osob<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11766\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11766\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Kde m\u016f\u017eeme o\u010dek\u00e1vat zv\u00fd\u0161en\u00ed DPH<\/h2>\n<p>Zv\u00fd\u0161en\u00ed sazby ze st\u00e1vaj\u00edc\u00edch 10 % na novou sazbu 12 % lze o\u010dek\u00e1vat nap\u0159\u00edklad:<\/p>\n<ul>\n<li>u kade\u0159nick\u00fdch a holi\u010dsk\u00fdch slu\u017eeb, slu\u017eeb autor\u016f a um\u011blc\u016f<\/li>\n<li>u svozu a skl\u00e1dkov\u00e1n\u00ed komun\u00e1ln\u00edho odpadu<\/li>\n<li>u opravy obuvi, ko\u017een\u00fdch v\u00fdrobk\u016f a kol a u \u00faklidov\u00fdch prac\u00ed<\/li>\n<li>u palivov\u00e9ho d\u0159eva, novin a l\u00e9k\u016f<\/li>\n<li>u kulturn\u00edch akc\u00ed, jako jsou vstupenky na koncert, do kina a divadla, do ZOO, atd.<\/li>\n<\/ul>\n<p>Kde m\u016f\u017eeme o\u010dek\u00e1vat zv\u00fd\u0161en\u00ed sazby na 21 %:<\/p>\n<ul>\n<li>u \u010depovan\u00e9ho piva<\/li>\n<li>miner\u00e1lky, koly, d\u017eusy, \u0161\u0165\u00e1vy, energetick\u00e9 n\u00e1poje<\/li>\n<li>kojeneck\u00e1 voda, atd.<\/li>\n<\/ul>\n<h2>V\u00fdjimka z\u00a0obecn\u00fdch pravidel<\/h2>\n<p>V\u00fdjimka by m\u011bla platit pro knihy, kter\u00e9 by m\u011bly b\u00fdt nov\u011b od DPH zcela osvobozeny.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Navrhovan\u00e9 zm\u011bny v\u00a0oblasti DPH od roku 2024 Vl\u00e1da navrhuje od roku 2024 zredukovat st\u00e1vaj\u00edc\u00ed t\u0159i sazby dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty pouze na dv\u011b sazby, a to &#8230;<\/p>\n","protected":false},"author":10,"featured_media":11767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[328],"class_list":["post-11766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-sazby-dph"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11766"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11766\/revisions"}],"predecessor-version":[{"id":11771,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11766\/revisions\/11771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11767"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}