{"id":17831,"date":"2025-08-19T07:00:00","date_gmt":"2025-08-19T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17831"},"modified":"2025-08-12T11:31:40","modified_gmt":"2025-08-12T09:31:40","slug":"jak-na-uctovani-silnicni-dane-a-dane-z-prijmu-pravnickych-osob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-na-uctovani-silnicni-dane-a-dane-z-prijmu-pravnickych-osob\/","title":{"rendered":"Jak na \u00fa\u010dtov\u00e1n\u00ed silni\u010dn\u00ed dan\u011b a dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob"},"content":{"rendered":"

V\u00a0z\u00e1sad\u011b se jedn\u00e1 o rozvahov\u00e9 \u00fa\u010dty pasivn\u00ed, tzn. p\u0159\u00edr\u016fstky se \u00fa\u010dtuj\u00ed ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f, \u00fabytky na vrub (MD). V\u00a0p\u0159\u00edpad\u011b p\u0159\u00edm\u00fdch dan\u00ed se p\u0159edpis da\u0148ov\u00e9 povinnosti \u00fa\u010dtuje souvzta\u017en\u011b s\u00a0n\u00e1kladov\u00fdm \u00fa\u010dtem 5. \u00fa\u010dtov\u00e9 skupiny. Pokud se jedn\u00e1 o nep\u0159\u00edmou da\u0148, konkr\u00e9tn\u011b da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, da\u0148ov\u00e1 povinnost (vlastn\u00ed da\u0148ov\u00e1 povinnost nebo nadm\u011brn\u00fd odpo\u010det) se \u201evybilancuje\u201c rozvahov\u00fdm zp\u016fsobem souvzta\u017en\u011b s\u00a0\u00fahradou ve vztahu ke spr\u00e1vci dan\u011b.<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n

\n

Text<\/strong><\/p>\n<\/td>\n

\n

\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n

\n

MD<\/strong><\/p>\n<\/td>\n

\n

D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159edpis dan\u011b z\u00a0p\u0159\u00edjm\u016f \u00fa\u010detn\u00ed jednotky<\/p>\n<\/td>\n

\n

61.000,–<\/p>\n<\/td>\n

\n

591<\/p>\n<\/td>\n

\n

341<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Sr\u00e1\u017eka dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti<\/p>\n<\/td>\n

\n

11.000,–<\/p>\n<\/td>\n

\n

331<\/p>\n<\/td>\n

\n

342<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u00dahrada vlastn\u00ed da\u0148ov\u00e9 povinnosti spr\u00e1vci dan\u011b<\/p>\n<\/td>\n

\n

14.000,–<\/p>\n<\/td>\n

\n

343<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

\u00dahrada nadm\u011brn\u00e9ho odpo\u010dtu od spr\u00e1vce dan\u011b<\/p>\n<\/td>\n

\n

22.000,–<\/p>\n<\/td>\n

\n

221<\/p>\n<\/td>\n

\n

343<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159epis silni\u010dn\u00ed dan\u011b<\/p>\n<\/td>\n

\n

9.000,–<\/p>\n<\/td>\n

\n

531<\/p>\n<\/td>\n

\n

345<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

P\u0159edpis dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/p>\n<\/td>\n

\n

7.000,–<\/p>\n<\/td>\n

\n

532<\/p>\n<\/td>\n

\n

345<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

\n
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\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
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<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u00a0z\u00e1sad\u011b se jedn\u00e1 o rozvahov\u00e9 \u00fa\u010dty pasivn\u00ed, tzn. p\u0159\u00edr\u016fstky se \u00fa\u010dtuj\u00ed ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f, \u00fabytky na vrub (MD). V\u00a0p\u0159\u00edpad\u011b p\u0159\u00edm\u00fdch dan\u00ed se p\u0159edpis …<\/p>\n","protected":false},"author":12,"featured_media":17832,"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":[405,362],"class_list":["post-17831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-nakladu","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17831","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=17831"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17831\/revisions"}],"predecessor-version":[{"id":17833,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17831\/revisions\/17833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17832"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}