{"id":14214,"date":"2024-03-26T15:39:49","date_gmt":"2024-03-26T14:39:49","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14214"},"modified":"2025-07-31T18:43:20","modified_gmt":"2025-07-31T16:43:20","slug":"jak-uctovat-odlozenou-dan-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-odlozenou-dan-z-prijmu\/","title":{"rendered":"Jak \u00fa\u010dtovat odlo\u017eenou da\u0148 z p\u0159\u00edjm\u016f?"},"content":{"rendered":"
Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka a jej\u00ed \u00fa\u010dtov\u00e1n\u00ed<\/h2>\n
Tzv. odlo\u017een\u00e1 da\u0148 vznik\u00e1 z\u00a0titulu p\u0159echodn\u00e9ho \u010dasov\u00e9ho rozd\u00edlu mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami. D\u016fle\u017eit\u00e9 je zd\u016fraznit, \u017ee se jedn\u00e1 o rozd\u00edl \u201ep\u0159echodn\u00fd\u201c a \u201e\u010dasov\u00fd\u201c. Odlo\u017een\u00e1 da\u0148 se zachycuje v\u00a0rozvaze, kde p\u0159edstavuje o\u010dek\u00e1vanou budouc\u00ed da\u0148ovou pohled\u00e1vku nebo budouc\u00ed da\u0148ov\u00fd z\u00e1vazek v\u016f\u010di spr\u00e1vci dan\u011b, tj. \u201eodlo\u017eenou\u201c polo\u017eku.<\/p>\n
O odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje ve t\u0159ech situac\u00edch:<\/p>\n
\n
Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku konsolidovanou nebo konsoliduj\u00edc\u00ed<\/strong>, kter\u00e1 je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho celku dle z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n
Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku, kter\u00e1 m\u00e1 povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku<\/strong> ov\u011b\u0159enou auditorem.<\/li>\n
\u00da\u010detn\u00ed jednotka se dobrovoln\u011b rozhodne o \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani<\/strong>.<\/li>\n<\/ol>\n
Titulem pro vznik odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky jsou zejm\u00e9na<\/strong>:<\/p>\n
\n
vy\u0161\u0161\u00ed da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena ne\u017e \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cen<\/strong>a dlouhodob\u00e9ho majetku,<\/li>\n
tvorba opravn\u00e9 polo\u017eky k\u00a0aktivn\u00ed polo\u017ece<\/strong>, p\u0159i\u010dem\u017e tato tvorba opravn\u00e9 polo\u017eky p\u0159edstavuje pouze \u00fa\u010detn\u00ed n\u00e1klad, nikoliv n\u00e1klad da\u0148ov\u00fd z\u00a0hlediska z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f,<\/li>\n
tvorba rezervy<\/strong>, p\u0159i\u010dem\u017e tato tvorba rezervy p\u0159edstavuje pouze \u00fa\u010detn\u00ed n\u00e1klad, nikoliv n\u00e1klad da\u0148ov\u00fd z\u00a0hlediska z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f a z\u00e1kona \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f,<\/li>\n
pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>, kter\u00e9 nebylo zam\u011bstnavatelem uhrazeno do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed,<\/li>\n
O odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 481 \u2013 Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1).<\/p>\n
V\u00a0p\u0159\u00edpad\u011b, \u017ee pominou tituly pro jej\u00ed existenci, \u00fa\u010dtuje se opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n
O odlo\u017een\u00e9m da\u0148ov\u00e9m z\u00e1vazku se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 481 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek).<\/p>\n
V\u00a0p\u0159\u00edpad\u011b, \u017ee pominou tituly pro jeho existenci, \u00fa\u010dtuje se opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n
\u00a0592<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u00da\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce na Intern\u00edm (Vnit\u0159n\u00edm \u00fa\u010detn\u00edm dokladu).<\/figcaption><\/figure>\n
Z\u00e1v\u011br<\/strong><\/h2>\n
Odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f vypl\u00fdv\u00e1 z\u00a0p\u0159echodn\u00fdch \u010dasov\u00fdch rozd\u00edl\u016f mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami. Tyto rozd\u00edly jsou titulem pro odlo\u017eenou da\u0148ovou pohled\u00e1vku nebo odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek. Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, definuje t\u0159i situace, v\u00a0nich\u017e se o odlo\u017een\u00e9 dani \u00fa\u010dtuje. Odlo\u017een\u00e1 da\u0148 nab\u00fdv\u00e1 formy odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky nebo odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku.<\/p>\n
V\u00a0p\u0159\u00edpad\u011b prvn\u00edho \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje rozvahov\u011b pomoc\u00ed \u00fa\u010dtu 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let, v\u00a0dal\u0161\u00edch kroc\u00edch se o odlo\u017een\u00e9 dani \u00fa\u010dtuje v\u00fdsledkov\u011b pomoc\u00ed \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010dtu 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1).<\/p>\n","protected":false},"excerpt":{"rendered":"
Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka a jej\u00ed \u00fa\u010dtov\u00e1n\u00ed Tzv. odlo\u017een\u00e1 da\u0148 vznik\u00e1 z\u00a0titulu p\u0159echodn\u00e9ho \u010dasov\u00e9ho rozd\u00edlu mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami. D\u016fle\u017eit\u00e9 je zd\u016fraznit, \u017ee se jedn\u00e1 …<\/p>\n","protected":false},"author":12,"featured_media":14218,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,404,401,332],"class_list":["post-14214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-uctovani-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich","tag-ucty-a-jejich-specifika","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14214","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=14214"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14214\/revisions"}],"predecessor-version":[{"id":17693,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14214\/revisions\/17693"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14218"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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