{"id":130,"date":"2009-08-06T20:00:00","date_gmt":"2009-08-06T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zvyseni-pausalnich-vydaju-zivnostnikum\/"},"modified":"2023-02-01T15:11:09","modified_gmt":"2023-02-01T14:11:09","slug":"zvyseni-pausalnich-vydaju-zivnostnikum","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvyseni-pausalnich-vydaju-zivnostnikum\/","title":{"rendered":"Zv\u00fd\u0161en\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f \u017eivnostn\u00edk\u016fm"},"content":{"rendered":"<p><strong><em>Sen\u00e1t schv\u00e1lil v r\u00e1mci novely z\u00e1kona o povinn\u00e9m zna\u010den\u00ed lihu i novelu \u00a7 7 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Jedn\u00e1 se o zv\u00fd\u0161en\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f pro \u017eivnostn\u00edky. Novela nyn\u00ed \u010dek\u00e1 na podpis presidenta.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/\">MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n<p>V minul\u00fdch dnech sen\u00e1t schv\u00e1lil v r\u00e1mci novely z\u00e1kona o povinn\u00e9m zna\u010den\u00ed lihu i novelu \u00a7 7 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Odstavec 7, t\u00fdkaj\u00edc\u00ed se pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch, m\u00e1 nov\u00e9 zn\u011bn\u00ed. P\u016fvodn\u00ed \u010dty\u0159i kategorie % v\u00fddaj\u016f jsou sn\u00ed\u017eeny na dv\u011b, 80 a 60%.<\/p>\n<p>U poplatn\u00edk\u016f maj\u00edc\u00edch\u00a0<strong>p\u0159\u00edjmy ze zem\u011bd\u011blsk\u00e9 v\u00fdroby<\/strong>\u00a0(\u00a77, odst.1 p\u00edsm.a, ZDP) z\u016fst\u00e1v\u00e1 v\u00fddaj<strong>80%<\/strong>\u00a0z p\u0159\u00edjm\u016f.<\/p>\n<p>Poplatn\u00edci maj\u00edc\u00ed\u00a0<strong>p\u0159\u00edjmy ze \u017eivnost\u00ed \u0159emesln\u00fdch<\/strong>\u00a0(\u00a77, odst.1 p\u00edsm.b, ZDP) mohou nov\u011b rovn\u011b\u017e uplatnit v\u00fddaj\u00a0<strong>80%<\/strong>\u00a0z p\u0159\u00edjm\u016f.<\/p>\n<p>Poplatn\u00edci maj\u00edc\u00ed\u00a0<strong>p\u0159\u00edjmy ze \u017eivnost\u00ed ostatn\u00edch<\/strong>\u00a0(\u00a77, odst.1 p\u00edsm.b, ZDP),\u00a0<strong>p\u0159\u00edjmy z jin\u00e9ho podnik\u00e1n\u00ed<\/strong>\u00a0podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f (\u00a77, odst.1 p\u00edsm.c, ZDP) a z ostatn\u00edch p\u0159\u00edjm\u016f (\u00a77, odst.2 p\u00edsm.a a\u017e d, ZDP) mohou nov\u011b uplatnit v\u00fddaj\u00a0<strong>60%<\/strong>\u00a0z p\u0159\u00edjm\u016f.<\/p>\n<p>D\u016fle\u017eit\u00e9 je, \u017ee zv\u00fd\u0161en\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f se pou\u017eije u\u017e pro rok 2009.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sen\u00e1t schv\u00e1lil v r\u00e1mci novely z\u00e1kona o povinn\u00e9m zna\u010den\u00ed lihu i novelu \u00a7 7 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Jedn\u00e1 se o zv\u00fd\u0161en\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,55,54],"class_list":["post-130","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-pausalni-vydaje","tag-samostatna-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/130","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=130"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/130\/revisions"}],"predecessor-version":[{"id":5285,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/130\/revisions\/5285"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}