{"id":13295,"date":"2025-02-12T14:57:33","date_gmt":"2025-02-12T13:57:33","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13295"},"modified":"2025-02-12T14:57:35","modified_gmt":"2025-02-12T13:57:35","slug":"pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob\/","title":{"rendered":"[Pr\u016fvodce] V\u0161e, co pot\u0159ebujete v\u011bd\u011bt o dani z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob"},"content":{"rendered":"<h2>Co je da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Da\u0148, kterou odv\u00e1d\u00ed pr\u00e1vnick\u00e9 osoby st\u00e1tu ze sv\u00fdch p\u0159\u00edjm\u016f. P\u0159edm\u011btem dan\u011b jsou <strong>p\u0159\u00edjmy z ve\u0161ker\u00e9 \u010dinnosti firmy a z nakl\u00e1d\u00e1n\u00ed s jej\u00edm majetkem<\/strong>. V\u00fdjimkou jsou p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b a p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b. Organizace tedy nedan\u00ed nap\u0159\u00edklad p\u0159ijat\u00e9 dotace, \u010dlensk\u00e9 p\u0159\u00edsp\u011bvky \u010di bez\u00faplatn\u00e9 p\u0159\u00edjmy jako d\u011bdictv\u00ed.<\/p>\n<p>Zat\u00edmco zam\u011bstnanci a OSV\u010c plat\u00ed 15% da\u0148 z p\u0159\u00edjm\u016f, firmy odv\u00e1d\u00ed <strong>19% da\u0148<\/strong> (od roku 2024 se sazba zv\u00fd\u0161\u00ed na 21 % a bude se vztahovat na v\u0161echna zda\u0148ovac\u00ed obdob\u00ed po 1. lednu 2024).<\/p>\n<p>Pokud zakl\u00e1d\u00e1te firmu, mus\u00edte se do 15 dn\u016f od jej\u00edho vzniku<strong> registrovat k platb\u011b dan\u011b <\/strong>u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce (m\u00edstn\u00edho finan\u010dn\u00edho \u00fa\u0159adu). Z\u00e1rove\u0148 si zvol\u00edte, zda budete za <strong>zda\u0148ovac\u00ed obdob\u00ed pova\u017eovat kalend\u00e1\u0159n\u00ed rok, nebo hospod\u00e1\u0159sk\u00fd rok<\/strong>. Za toto obdob\u00ed pak pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a plat\u00edte da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob.<\/p>\n<h2>Kdo plat\u00ed da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob plat\u00ed v\u0161echny pr\u00e1vnick\u00e9 osoby, tedy <strong>firmy a obchodn\u00ed spole\u010dnosti<\/strong>, jako jsou spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm nebo akciov\u00e9 spole\u010dnosti, ale tak\u00e9 t\u0159eba neziskov\u00e9 organizace \u2013 z p\u0159\u00edjm\u016f, kter\u00e9 podl\u00e9haj\u00ed zdan\u011bn\u00ed (n\u011bkter\u00e9 p\u0159\u00edjmy neziskovek jsou toti\u017e <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/prijmy-osvobozene-od-dane-se-tykaji-fyzickych-i-pravnickych-osob\/\">od dan\u011b osvobozen\u00e9<\/a>).<\/p>\n<p>Firmy, kter\u00e9 maj\u00ed na \u00fazem\u00ed \u010cesk\u00e9 republiky s\u00eddlo nebo m\u00edsto veden\u00ed (tj. jsou da\u0148ov\u00fdmi rezidenty), plat\u00ed da\u0148 za p\u0159\u00edjmy jak v \u010cesku, tak i ze zahrani\u010d\u00ed. Pokud firma nen\u00ed da\u0148ov\u00fdm rezidentem, odv\u00e1d\u00ed \u010desk\u00e9mu st\u00e1tu da\u0148 pouze za p\u0159\u00edjmy z \u010desk\u00e9ho trhu.<\/p>\n<h2>Jak vypo\u010d\u00edtat da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dan-z-prijmu-fyzickych-a-pravnickych-osob-jak-se-pocita-a-na-koho-se-vztahuje\/\">v\u00fdpo\u010det dan\u011b z p\u0159\u00edjmu<\/a> mus\u00edte nejd\u0159\u00edv zn\u00e1t <strong>z\u00e1klad dan\u011b<\/strong>. Zjist\u00edte ho ode\u010dten\u00edm n\u00e1klad\u016f od v\u00fdnos\u016f.<\/p>\n<p>Po <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanoveni-zakladu-dane-prijmu-u-fyzickych-osob\/\">stanoven\u00ed z\u00e1kladu dan\u011b<\/a> z n\u011bj <strong>ode\u010dtete<\/strong>:<\/p>\n<ul>\n<li>da\u0148ov\u011b neuznateln\u00e9 n\u00e1klady,<\/li>\n<li><a href=\"https:\/\/www.idoklad.cz\/blog\/prijmy-osvobozene-od-dane-velky-prehled\" target=\"_blank\" rel=\"noopener\">p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b<\/a><\/li>\n<li>a od\u010ditateln\u00e9 polo\u017eky (mezi n\u011b pat\u0159\u00ed i da\u0148ov\u00e1 ztr\u00e1ta z minul\u00fdch let, nebo poskytnut\u00e9 dary).<\/li>\n<\/ul>\n<p>Z\u00e1klad dan\u011b zaokrouhl\u00edte na cel\u00e9 tis\u00edcikoruny dol\u016f a z nich<strong> spo\u010d\u00edt\u00e1te 19 %<\/strong> (za rok 2024 u\u017e to bude 21 %).<\/p>\n<p>Vypo\u010dtenou da\u0148 m\u016f\u017eete i jako pr\u00e1vnick\u00e1 osoba je\u0161t\u011b sn\u00ed\u017eit o <strong>slevy na dani<\/strong>:<\/p>\n<ul>\n<li>o 18 000 K\u010d za ka\u017ed\u00e9ho zam\u011bstnance se zdravotn\u00edm posti\u017een\u00edm,<\/li>\n<li>nebo o 60 000 K\u010d za ka\u017ed\u00e9ho zam\u011bstnance s t\u011b\u017ek\u00fdm posti\u017een\u00edm.<\/li>\n<\/ul>\n<figure id=\"attachment_13301\" aria-describedby=\"caption-attachment-13301\" style=\"width: 1024px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13301\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob-2-1024x683.jpg\" alt=\"Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob spo\u010d\u00edt\u00e1te ze z\u00e1kladu dan\u011b.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob-2-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob-2-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob-2-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob-2-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob-2-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/01\/pruvodce-vse-co-potrebujete-vedet-o-dani-z-prijmu-pravnickych-osob-2.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-13301\" class=\"wp-caption-text\">Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob spo\u010d\u00edt\u00e1te ze z\u00e1kladu dan\u011b.<\/figcaption><\/figure>\n<h2>Kdy se plat\u00ed da\u0148 z p\u0159\u00edjmu u pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Firmy da\u0148 plat\u00ed <strong>za zda\u0148ovac\u00ed obdob\u00ed<\/strong>, kter\u00fdm m\u016f\u017ee b\u00fdt kalend\u00e1\u0159n\u00ed, nebo hospod\u00e1\u0159sk\u00fd rok (tedy obdob\u00ed 12 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f, kter\u00e9 neza\u010d\u00edn\u00e1 lednem). V\u011bt\u0161ina firem pou\u017e\u00edv\u00e1 kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p>Po uplynut\u00ed tohoto obdob\u00ed pod\u00e1v\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> a uhrad\u00ed vypo\u010dtenou da\u0148. Je <strong>splatn\u00e1 v posledn\u00ed den lh\u016fty stanoven\u00e9 pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>, tedy:<\/p>\n<ul>\n<li>do 4 m\u011bs\u00edc\u016f od konce zda\u0148ovac\u00edho obdob\u00ed (tedy pro v\u011bt\u0161inu firem do 2. kv\u011btna),<\/li>\n<li>nebo do 6 m\u011bs\u00edc\u016f od konce zda\u0148ovac\u00edho obdob\u00ed, pokud p\u0159izn\u00e1n\u00ed sestavuje da\u0148ov\u00fd poradce, nebo pokud mus\u00ed m\u00edt firma \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem (tedy do 1. \u010dervence).<\/li>\n<\/ul>\n<h2>Z\u00e1loha na da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Pokud na dani z p\u0159\u00edjm\u016f zaplat\u00edte ro\u010dn\u011b <strong>v\u00edce ne\u017e 30 000 K\u010d<\/strong>, mus\u00edte za\u010d\u00edt odv\u00e1d\u011bt pravideln\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/musi-platit-zalohy-dan-prijmu\/\">z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f<\/a>. Kdy\u017e odv\u00e1d\u00edte men\u0161\u00ed da\u0148, z\u00e1lohy neplat\u00edte. Stejn\u011b tak je neplat\u00edte v prvn\u00edm roce po zalo\u017een\u00ed firmy \u2013 v obou p\u0159\u00edpadech da\u0148 zaplat\u00edte s pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za dan\u00e9 obdob\u00ed zp\u011btn\u011b.<\/p>\n<p>Kdy\u017e se v\u00e1s placen\u00ed z\u00e1loh t\u00fdk\u00e1, spo\u010d\u00edtate si jejich v\u00fd\u0161i pro n\u00e1sleduj\u00edc\u00ed rok <strong>z odveden\u00e9 dan\u011b <\/strong>za uplynul\u00fd rok:<\/p>\n<ul>\n<li>Pokud jste zaplatili da\u0148 <strong>od 30 000 do 150 000 K\u010d<\/strong>, budete platit <strong>pololetn\u00ed z\u00e1lohy<\/strong> v\u017edy ve v\u00fd\u0161i <strong>40 %<\/strong> z posledn\u00ed dan\u011b (tj. posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti). Splatnost z\u00e1loh je 15. \u010dervna a 15. prosince.<\/li>\n<li>Pokud jste zaplatili v p\u0159edchoz\u00edm roce da\u0148 z p\u0159\u00edjm\u016f <strong>nad 150 000 K\u010d<\/strong>, budete platit <strong>\u010dtvrtletn\u00ed z\u00e1lohy <\/strong>ve v\u00fd\u0161i <strong>25 %<\/strong> z posledn\u00ed dan\u011b. Splatnost z\u00e1loh je 15. b\u0159ezna, 15. \u010dervna, 15. z\u00e1\u0159\u00ed a 15. prosince.<\/li>\n<\/ul>\n<p>Spo\u010d\u00edtan\u00e9 \u010d\u00e1stky z\u00e1loh zaokrouhlujete na cel\u00e9 stokoruny nahoru.<\/p>\n<p>Za rok, kdy plat\u00edte z\u00e1lohy, tak\u00e9 <strong>pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. Do n\u011bj uvedete i zaplacen\u00e9 z\u00e1lohy.<\/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\/13295\">\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\/13295\">\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>Kam zaplatit da\u0148 z p\u0159\u00edjmu<\/h2>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob pod\u00e1v\u00e1te na<strong> m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad<\/strong>, kter\u00e9mu tak\u00e9 vypo\u010dtenou plat\u00edte da\u0148 a z\u00e1lohy na da\u0148.<\/p>\n<p>P\u0159izn\u00e1n\u00ed vypln\u00edte na port\u00e1lu <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/\" target=\"_blank\" rel=\"noopener\">Moje dan\u011b<\/a>, kde si v sekci formul\u00e1\u0159e vyberete ten pro pr\u00e1vnick\u00e9 osoby za dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Pro pod\u00e1n\u00ed pou\u017eijete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/datova-schranka\/\">datovou schr\u00e1nku<\/a>. Povinnou p\u0159\u00edlohou da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je pro firmy i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/ucetni-zaverka\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brka<\/a>.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te i kdy\u017e vyk\u00e1\u017eete nulu nebo da\u0148ovou ztr\u00e1tu (tedy kdy\u017e v\u00fddaje p\u0159es\u00e1hly p\u0159\u00edjmy a z\u00e1klad dan\u011b je z\u00e1porn\u00fd). Da\u0148 v tom p\u0159\u00edpad\u011b samoz\u0159ejm\u011b neplat\u00edte. Pokud m\u00e1te n\u00e1rok na p\u0159eplatek, po\u017e\u00e1d\u00e1te finan\u010dn\u00ed \u00fa\u0159ad o jeho vr\u00e1cen\u00ed.<\/p>\n<h2>Jak \u00fa\u010dtovat da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f i v\u00fdsledn\u00e1 da\u0148 se \u00fa\u010dtuj\u00ed na \u00fa\u010det 341. S dan\u00ed z p\u0159\u00edjm\u016f v\u00e1m pom\u016f\u017ee <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed syst\u00e9m<\/a> Money S3.<\/p>\n<p>Nejen \u017ee v syst\u00e9mu m\u00e1te evidovan\u00e9 v\u0161echny p\u0159\u00edjmy a v\u00fddaje pro v\u00fdpo\u010det z\u00e1kladu dan\u011b. V Money S3 rovnou vypln\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a elektronicky ho ode\u0161lete. Software v\u00e1m pom\u016f\u017ee i se zpracov\u00e1n\u00edm \u00fa\u010detn\u00ed z\u00e1v\u011brky pomoc\u00ed z\u00e1v\u011brkov\u00fdch operac\u00ed. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-1\/\">Vyzkou\u0161et ho m\u016f\u017eete zdarma<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob Da\u0148, kterou odv\u00e1d\u00ed pr\u00e1vnick\u00e9 osoby st\u00e1tu ze sv\u00fdch p\u0159\u00edjm\u016f. P\u0159edm\u011btem dan\u011b jsou p\u0159\u00edjmy z ve\u0161ker\u00e9 \u010dinnosti firmy a &#8230;<\/p>\n","protected":false},"author":34,"featured_media":13300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[64,77,56],"class_list":["post-13295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmu","tag-danove-priznani","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13295","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\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13295"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13295\/revisions"}],"predecessor-version":[{"id":13431,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13295\/revisions\/13431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13300"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}