{"id":1568,"date":"2019-12-10T22:00:00","date_gmt":"2019-12-10T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/digitalni-dan-prichazi-ceska-nas-vsechny-znamena\/"},"modified":"2023-02-01T15:07:38","modified_gmt":"2023-02-01T14:07:38","slug":"digitalni-dan-prichazi-ceska-nas-vsechny-znamena","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/nezarazene\/digitalni-dan-prichazi-ceska-nas-vsechny-znamena\/","title":{"rendered":"Digit\u00e1ln\u00ed da\u0148 p\u0159ich\u00e1z\u00ed do \u010ceska. Co to pro n\u00e1s v\u0161echny znamen\u00e1?"},"content":{"rendered":"<p>Digit\u00e1ln\u00ed da\u0148 se nijak net\u00fdk\u00e1 koncov\u00fdch u\u017eivatel\u016f. Podle n\u00e1vrhu ji budou platit firmy s glob\u00e1ln\u00edm obratem nad <strong>750 milion\u016f eur ro\u010dn\u011b<\/strong>, kter\u00e9 na \u00fazem\u00ed \u010cesk\u00e9 republiky dos\u00e1hnou za kalend\u00e1\u0159n\u00ed rok obratu minim\u00e1ln\u011b <strong>100 milion\u016f K\u010d<\/strong> za uskute\u010dn\u011bn\u00e9 zdaniteln\u00e9 slu\u017eby. <\/p>\n<p><em>\u201eJedn\u00e1 se o vyrovn\u00e1vac\u00ed da\u0148, kter\u00e1 napravuje sou\u010dasnou nerovnov\u00e1hu. Internetov\u00ed giganti u n\u00e1s neplat\u00ed dan\u011b v m\u00ed\u0159e, kter\u00e1 by odpov\u00eddala jejich zisk\u016fm v na\u0161\u00ed zemi, co\u017e je nef\u00e9r v\u016f\u010di ostatn\u00edm firm\u00e1m v \u010cesk\u00e9 republice, kter\u00e9 tu dan\u011b odv\u00e1d\u011bj\u00ed. Dlouhodob\u011b podporujeme nalezen\u00ed spole\u010dn\u00e9ho mezin\u00e1rodn\u00edho \u0159e\u0161en\u00ed, jedn\u00e1n\u00ed na \u00farovni EU a OECD v\u0161ak bohu\u017eel je\u0161t\u011b n\u011bjakou dobu potrvaj\u00ed. Proto\u017ee ale nem\u016f\u017eeme d\u00e1l vy\u010dk\u00e1vat a sledovat nerovn\u00e9 sout\u011b\u017een\u00ed glob\u00e1ln\u00edch gigant\u016f s ostatn\u00edmi podnikateli, p\u0159ich\u00e1z\u00edme s vlastn\u00ed \u00fapravou do\u010dasn\u00e9 digit\u00e1ln\u00ed dan\u011b do doby, ne\u017e se mezin\u00e1rodn\u00ed kompromis poda\u0159\u00ed naj\u00edt,\u201c<\/em> \u0159\u00edk\u00e1 ministryn\u011b financ\u00ed Alena Schillerov\u00e1.<\/p>\n<p>7% da\u0148 se bude vztahovat na<\/p>\n<ul>\n<li>um\u00eds\u0165ov\u00e1n\u00ed c\u00edlen\u00e9 reklamy na digit\u00e1ln\u00ed rozhran\u00ed,<\/li>\n<li>vyu\u017eit\u00ed mnohostrann\u00e9ho digit\u00e1ln\u00edho rozhran\u00ed (takov\u00e9, kter\u00e9 umo\u017e\u0148uje vz\u00e1jemn\u00fd kontakt mezi u\u017eivateli),<\/li>\n<li>a prodej dat o u\u017eivatel\u00edch.<\/li>\n<\/ul>\n<p>Dani tak budou podl\u00e9hat tak\u00e9 n\u011bkter\u00e9 platformy digit\u00e1ln\u00ed ekonomiky, kter\u00e9 u\u017eivatel\u016fm umo\u017e\u0148uj\u00ed vz\u00e1jemn\u011b si mezi sebou poskytovat za \u00faplatu slu\u017eby a zbo\u017e\u00ed. Tento model se jmenuje <strong>DST<\/strong> (digital service tax) a navrhla ho u\u017e d\u0159\u00edve <strong>Evropsk\u00e1 komise<\/strong>. <\/p>\n<h2>Kdo bude da\u0148 platit a jak se po\u010d\u00edt\u00e1?<\/h2>\n<p>Digit\u00e1ln\u00ed da\u0148 se na slu\u017eby bude vztahovat jen u firem, kter\u00e9 p\u0159ekro\u010d\u00ed hranici 750 milion\u016f eur glob\u00e1ln\u00edho obratu ro\u010dn\u011b a 100 milion\u016f K\u010d ro\u010dn\u00edho obratu v \u010cR. Pokud tuto podm\u00ednku firma spl\u0148uje, n\u00e1sleduj\u00ed dal\u0161\u00ed limity, kter\u00e9 mus\u00ed firma p\u0159es\u00e1hnout, aby m\u011bla povinnost platit da\u0148:<\/p>\n<ul>\n<li>V p\u0159\u00edpad\u011b c\u00edlen\u00e9 reklamy a poskytov\u00e1n\u00ed dat o u\u017eivatel\u00edch na \u010desk\u00e9m \u00fazem\u00ed bude tento limit <strong>5 milion\u016f korun<\/strong>.<\/li>\n<li>U mnohostrann\u00fdch digit\u00e1ln\u00edch rozhran\u00ed je ur\u010duj\u00edc\u00ed po\u010det \u010desk\u00fdch u\u017eivatel\u016f, kter\u00fd mus\u00ed p\u0159ekro\u010dit <strong>200 000<\/strong>. <\/li>\n<\/ul>\n<p>Ministerstvo se tak chce vyhnout tomu, aby da\u0148 zat\u011b\u017eovala i spole\u010dnosti, pro kter\u00e9 je podobn\u00e1 \u010dinnost pouze okrajovou.<\/p>\n<p>D\u016fle\u017eit\u00fd bude tak\u00e9 <strong>pod\u00edl v\u00fdnosu ze zdaniteln\u00fdch slu\u017eeb na celkov\u00fdch tr\u017eb\u00e1ch v r\u00e1mci Evropy<\/strong>. Pokud bude tento pod\u00edl ni\u017e\u0161\u00ed ne\u017e 10 %, podnik digit\u00e1ln\u00ed da\u0148 platit nemus\u00ed. Z\u016fstane mu v\u0161ak oznamovac\u00ed povinnost a mus\u00ed v\u00fdjimku ohl\u00e1sit spr\u00e1vci dan\u011b. Dani tak nebudou podl\u00e9hat nap\u0159\u00edklad automobilky, kter\u00e9 umis\u0165uj\u00ed placenou reklamu na chytr\u00e9 obrazovky sv\u00fdch aut. <\/p>\n<p>Firmy, kter\u00e9 \u201espln\u00ed\u201d podm\u00ednky digit\u00e1ln\u00ed dan\u011b, budou odv\u00e1d\u011bt 7 % ze z\u00e1kladu dan\u011b, tedy z tr\u017eeb za slu\u017eby b\u011bhem zda\u0148ovac\u00edho obdob\u00ed (kalend\u00e1\u0159n\u00ed rok). Z\u00e1klad se v\u0161ak vypo\u010d\u00edt\u00e1 pouze z tr\u017eeb za slu\u017eby poskytnut\u00e9 u\u017eivatel\u016fm v \u010cesk\u00e9 republice. Da\u0148 firmy odvedou formou m\u011bs\u00ed\u010dn\u00edch z\u00e1loh a splatn\u00e1 bude ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. <\/p>\n<p>Da\u0148 za\u010dne v \u010cesk\u00e9 republice platit nejsp\u00ed\u0161 v polovin\u011b roku <strong>2020<\/strong> a podle odhad\u016f ministerstva vynese v tomto roce 2,1 miliardy K\u010d. V dal\u0161\u00edch letech by pak v\u00fdnosy m\u011bly dos\u00e1hnout <strong>5 miliard K\u010d ro\u010dn\u011b<\/strong>.<\/p>\n<h2>N\u00e1vrh se nel\u00edb\u00ed mezin\u00e1rodn\u00edmu m\u011bnov\u00e9mu fondu ani USA<\/h2>\n<p>V p\u0159\u00edprav\u011b je toti\u017e pl\u00e1n na glob\u00e1ln\u00ed digit\u00e1ln\u00ed da\u0148, kter\u00fd se projedn\u00e1v\u00e1 v r\u00e1mci <strong>OECD<\/strong>. Nav\u00edc Mezin\u00e1rodn\u00ed m\u011bnov\u00fd fond upozor\u0148uje na riziko dvoj\u00edho zdan\u011bn\u00ed a pok\u0159iven\u00ed trhu. \u010cesko se tak pou\u0161t\u00ed do neprob\u00e1dan\u00e9 oblasti na vlastn\u00ed p\u011bst. Nen\u00ed ale jedin\u00e9. <\/p>\n<p>Jako prvn\u00ed zavedla digit\u00e1ln\u00ed da\u0148 od za\u010d\u00e1tku roku 2019 Francie. Proto\u017ee v\u011bt\u0161ina digit\u00e1ln\u00edch gigant\u016f poch\u00e1z\u00ed z USA, nel\u00edb\u00ed se to hlavn\u011b americk\u00fdm \u00fa\u0159ad\u016fm. <\/p>\n<p>Administrativa americk\u00e9ho <strong>prezidenta Donalda Trumpa<\/strong> dokonce prov\u011b\u0159uje francouzsk\u00fd model digit\u00e1ln\u00ed dan\u011b s ohledem na diskriminaci americk\u00fdch firem. V p\u0159\u00edpad\u011b, \u017ee Ameri\u010dan\u00e9 zjist\u00ed, \u017ee se skute\u010dn\u011b jedn\u00e1 o diskriminaci, zva\u017euj\u00ed odplatu v podob\u011b zv\u00fd\u0161en\u00e9ho cla na francouzsk\u00e1 v\u00edna. <\/p>\n<p>Pokud uv\u00e1\u017e\u00edme, \u017ee by se USA v p\u0159\u00edpad\u011b \u010desk\u00e9 digit\u00e1ln\u00ed dan\u011b zachovaly podobn\u011b v\u016f\u010di \u010desk\u00fdm firm\u00e1m, m\u016f\u017ee n\u00e1s nakonec da\u0148 i p\u0159es zv\u00fd\u0161en\u00fd p\u0159\u00edjem do st\u00e1tn\u00edho rozpo\u010dtu paradoxn\u011b po\u0161kodit. Digit\u00e1ln\u00ed da\u0148 m\u00e1 nicm\u00e9n\u011b omezenou platnost s posledn\u00edm zda\u0148ovac\u00edm obdob\u00edm v roce 2024. Vl\u00e1da toti\u017e st\u00e1le preferuje spole\u010dn\u00e9 mezin\u00e1rodn\u00ed \u0159e\u0161en\u00ed, to jej\u00ed je pouze do\u010dasn\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Digit\u00e1ln\u00ed da\u0148 se nijak net\u00fdk\u00e1 koncov\u00fdch u\u017eivatel\u016f. Podle n\u00e1vrhu ji budou platit firmy s glob\u00e1ln\u00edm obratem nad 750 milion\u016f eur ro\u010dn\u011b, kter\u00e9 na \u00fazem\u00ed \u010cesk\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1569,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1568","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=1568"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1568\/revisions"}],"predecessor-version":[{"id":3869,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1568\/revisions\/3869"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1569"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}