{"id":12942,"date":"2023-12-14T14:54:20","date_gmt":"2023-12-14T13:54:20","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12942"},"modified":"2023-12-14T14:54:24","modified_gmt":"2023-12-14T13:54:24","slug":"novinky-v-oblasti-dane-z-prijmu-pravnickych-osob-a-v-ucetnictvi-od-roku-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/novinky-v-oblasti-dane-z-prijmu-pravnickych-osob-a-v-ucetnictvi-od-roku-2024\/","title":{"rendered":"Novinky v oblasti dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob a v \u00fa\u010detnictv\u00ed od roku 2024"},"content":{"rendered":"<h2>Zv\u00fd\u0161en\u00ed sazby dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob z\u00a019 % na 21 %<\/h2>\n<p>Sou\u010dasn\u00e1 sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob ve v\u00fd\u0161i 19 % pat\u0159\u00ed ve srovn\u00e1n\u00ed s\u00a0ostatn\u00edmi \u010dlensk\u00fdmi st\u00e1ty Evropsk\u00e9 unie mezi ni\u017e\u0161\u00ed sazby a zv\u00fd\u0161en\u00edm na 21 % se \u010cesk\u00e1 republika p\u0159ibl\u00ed\u017e\u00ed evropsk\u00e9mu pr\u016fm\u011bru.<\/p>\n<h2>Veden\u00ed \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b<\/h2>\n<p>Firmy, kter\u00e9 maj\u00ed v\u011bt\u0161inu transakc\u00ed v\u00a0ciz\u00ed m\u011bn\u011b, budou moci od 1. ledna 2024 v\u00e9st \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b (EUR, USD, GBP). Sice do\u010dasn\u011b nebude pro vypln\u011bn\u00ed p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f mo\u017en\u00e9 p\u0159\u00edmo pou\u017e\u00edt ciz\u00ed m\u011bnu, av\u0161ak p\u0159\u00ednos pro poplatn\u00edky spo\u010d\u00edv\u00e1 v\u00a0mo\u017enosti pou\u017e\u00edt funk\u010dn\u00ed m\u011bnu v\u00a0d\u00edl\u010d\u00edch kroc\u00edch pot\u0159ebn\u00fdch pro sestaven\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (tj. p\u0159epo\u010det a\u017e do \u00farovn\u011b agregovan\u00fdch polo\u017eek).<\/p>\n<h2>Zdan\u011bn\u00ed p\u0159\u00edjm\u016f u pr\u00e1vnick\u00fdch osob u realizovan\u00fdch kursov\u00fdch operac\u00ed<\/h2>\n<p>Zdan\u011bn\u00ed p\u0159\u00edjm\u016f u pr\u00e1vnick\u00fdch osob budou moci podl\u00e9hat pouze realizovan\u00e9 kursov\u00e9 operace. Od 1. ledna 2024 maj\u00ed pr\u00e1vnick\u00e9 osoby mo\u017enost vylou\u010dit nerealizovan\u00e9 kursov\u00e9 rozd\u00edly ze z\u00e1kladu dan\u011b v\u00a0obdob\u00ed jejich vzniku (za\u00fa\u010dtov\u00e1n\u00ed) a do z\u00e1kladu dan\u011b je zahrnout a\u017e v\u00a0obdob\u00ed, kdy je kursov\u00fd rozd\u00edl realizov\u00e1n. Podm\u00ednkou tohoto voliteln\u00e9ho re\u017eimu je nutnost ozn\u00e1men\u00ed spr\u00e1vci dan\u011b o vstupu do tohoto re\u017eimu. Z\u00e1rove\u0148 se omezuje i mo\u017enost ukon\u010den\u00ed tohoto re\u017eimu, aby nebylo mo\u017en\u00e9 jednodu\u0161e p\u0159ech\u00e1zet mezi re\u017eimy vylu\u010dov\u00e1n\u00ed a nevylu\u010dov\u00e1n\u00ed kursov\u00fdch rozd\u00edl\u016f a \u00fa\u010delov\u011b si tak ovliv\u0148ovat z\u00e1klad dan\u011b.<\/p>\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\/12942\">\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\/12942\">\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>Omezen\u00ed v\u00fdjimek u dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Op\u011bt se zav\u00e1d\u00ed omezuj\u00edc\u00ed da\u0148ov\u00e1 uznatelnost p\u0159i n\u00e1kupu osobn\u00edch automobil\u016f pro podnikatelsk\u00e9 \u00fa\u010dely na prvn\u00ed 2 miliony K\u010d z\u00a0ceny vozu. Hlavn\u00edm d\u016fvodem jsou \u010dast\u00e9 situace, kdy si podnikatel\u00e9 po\u0159izuj\u00ed luxusn\u00ed vozy k\u00a0soukrom\u00e9mu u\u017e\u00edv\u00e1n\u00ed, \u010d\u00edm\u017e se vytr\u00e1c\u00ed p\u016fvodn\u00ed z\u00e1m\u011br da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed n\u00e1kupu automobil\u016f tzv. \u201ena firmu\u201c. Fakticky se jedn\u00e1 o \u010d\u00e1ste\u010dn\u00fd n\u00e1vrat p\u0159ed rok 2007, kdy platilo v\u00a0z\u00e1kon\u011b \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, pro odpisov\u00e1n\u00ed automobil\u016f ze z\u00e1kladu dan\u011b omezen\u00ed ve v\u00fd\u0161i K\u010d 1.500.000,&#8211;.<\/p>\n<h2>Zru\u0161en\u00ed da\u0148ov\u00e9 uznatelnosti tich\u00e9ho v\u00edna jako daru do K\u010d 500,&#8211; na reprezentaci<\/h2>\n<p>Opat\u0159en\u00edm doch\u00e1z\u00ed ke zru\u0161en\u00ed da\u0148ov\u00e9 uznatelnosti tich\u00e9ho v\u00edna jako daru do K\u010d 500,&#8211; na reprezentaci.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zv\u00fd\u0161en\u00ed sazby dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob z\u00a019 % na 21 % Sou\u010dasn\u00e1 sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob ve v\u00fd\u0161i 19 % pat\u0159\u00ed ve srovn\u00e1n\u00ed s\u00a0ostatn\u00edmi &#8230;<\/p>\n","protected":false},"author":12,"featured_media":12943,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,116,99],"class_list":["post-12942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-pravnicka-osoba","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12942","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12942"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12942\/revisions"}],"predecessor-version":[{"id":12945,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12942\/revisions\/12945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12943"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}