- \n
- Nep\u0159\u00edm\u00e9<\/strong> dan\u011b naopak odvede do st\u00e1tn\u00ed pokladny prost\u0159edn\u00edk. Mezi tyto dan\u011b typicky pat\u0159\u00ed DPH nebo spot\u0159ebn\u00ed da\u0148, kter\u00e9 za v\u00e1s zaplat\u00ed nap\u0159\u00edklad supermarket, ve kter\u00e9m si nakoup\u00edte zbo\u017e\u00ed.<\/li>\n<\/ul>\n
Dan\u011b p\u0159\u00edm\u00e9<\/h2>\n
Mezi p\u0159\u00edm\u00e9 dan\u011b pat\u0159\u00ed:<\/p>\n
- \n
- da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob,<\/li>\n
- da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob,<\/li>\n
- da\u0148 z nemovitosti,<\/strong><\/li>\n
- da\u0148 z nabyt\u00ed nemovitosti (zru\u0161ena),<\/li>\n
- darovac\u00ed da\u0148<\/a> (zru\u0161ena),<\/li>\n
- d\u011bdick\u00e1 da\u0148<\/strong><\/a> (zru\u0161ena),<\/li>\n
- silni\u010dn\u00ed da\u0148.<\/li>\n<\/ul>\n
Pozn\u00e1mka: tu\u010dn\u011b zv\u00fdrazn\u011bn\u00e9 dan\u011b se nav\u00edc souhrnn\u011b naz\u00fdvaj\u00ed majetkov\u00e9<\/strong>. Dan\u011b z p\u0159\u00edjm\u016f pak maj\u00ed souhrnn\u00fd n\u00e1zev d\u016fchodov\u00e9<\/strong> (d\u016fchod ve smyslu v\u00fdd\u011blku).<\/p>\n
Podrobnosti k jednotliv\u00fdm p\u0159\u00edm\u00fdm dan\u00edm<\/strong><\/h3>\n
Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/a> typicky plat\u00ed pr\u00e1vnick\u00e9 osoby, organiza\u010dn\u00ed slo\u017eky st\u00e1tu, ob\u010dansk\u00e1 sdru\u017een\u00ed nebo t\u0159eba fondy (akciov\u00e9, pod\u00edlov\u00e9, sv\u011b\u0159ensk\u00e9 aj.). Pr\u00e1vnick\u00e1 osoba se k dani mus\u00ed zaregistrovat ihned po sv\u00e9m vzniku<\/strong>.<\/p>\n
Paralelou pro fyzick\u00e9 osoby je da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/a>. T\u00fdk\u00e1 se fyzick\u00fdch osob, kter\u00e9 maj\u00ed trval\u00fd pobyt v \u010cR nebo se v zemi obvykle zdr\u017euj\u00ed<\/strong> (to znamen\u00e1, \u017ee pob\u00fdvaj\u00ed \u010cR alespo\u0148 183 dn\u016f kalend\u00e1\u0159n\u00edho roku). T\u00e9to dani podl\u00e9haj\u00ed va\u0161e p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, podnik\u00e1n\u00ed, n\u00e1jm\u016f, z kapit\u00e1lov\u00e9ho majetku a d\u00e1le ostatn\u00ed p\u0159\u00edjmy, kter\u00e9 jsou rozepsan\u00e9 v paragrafu 10 da\u0148ov\u00e9ho z\u00e1kona<\/a>.<\/p>\n
\nP\u0159e\u010dt\u011bte si, jak stanov\u00edte z\u00e1klad dan\u011b u fyzick\u00fdch osob<\/a> a jak sn\u00ed\u017e\u00edte z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f<\/a>.<\/p>\n<\/div>\n
Da\u0148 z nemovit\u00fdch v\u011bc\u00ed<\/a> mo\u017en\u00e1 zn\u00e1te pod star\u0161\u00edm n\u00e1zvem da\u0148 z nemovitosti<\/strong>, kter\u00fd se od roku 2014 u\u017e ofici\u00e1ln\u011b nepou\u017e\u00edv\u00e1. Da\u0148 z nemovit\u00fdch v\u011bc\u00ed plat\u00ed ka\u017ed\u00fd majitel nemovitosti \u2013 tedy pozemku a stavby<\/strong>. Krom\u011b majitel\u016f stavebn\u00edch pozemk\u016f plat\u00ed da\u0148 i majitel\u00e9 orn\u00e9 p\u016fdy, chmelnic, vinic, zahrad nebo t\u0159eba ovocn\u00fdch sad\u016f, hospod\u00e1\u0159sk\u00fdch les\u016f a rybn\u00edk\u016f s intenzivn\u00edm chovem ryb.<\/p>\n
[Zru\u0161eno] Da\u0148 z nabyt\u00ed nemovitosti<\/strong> se do roku 2014 naz\u00fdvala dan\u00ed z p\u0159evodu nemovitosti<\/strong>. Pro rok 2020 \u010dinila 4 % z ceny \u2013 to pro lep\u0161\u00ed p\u0159edstavu znamen\u00e1, \u017ee za ka\u017ed\u00fd milion z ceny nemovitosti odvedete st\u00e1tu 40 tis\u00edc K\u010d. V t\u00e9m\u017ee roce ale da\u0148 pro\u0161la razantn\u00ed zm\u011bnou \u2013 vl\u00e1da schv\u00e1lila jej\u00ed zru\u0161en\u00ed<\/a>. <\/strong>Da\u0148 od 26. 9. 2020<\/strong> neexistuje se zp\u011btnou platnost\u00ed<\/strong>. V praxi to znamen\u00e1, \u017ee vklady povolen\u00e9 katastrem nemovitost\u00ed (= va\u0161e vlastnick\u00e9 pr\u00e1vo je zadan\u00e9 v katastru) od 1. 12. 2019 u\u017e t\u00e9to dani nepodl\u00e9haj\u00ed.<\/p>\n
[Zru\u0161eno] Darovac\u00ed da\u0148<\/strong> uv\u00e1d\u00edme v p\u0159ehledu pro kompletnost u\u017e jen jako historick\u00fd relikt. Po jej\u00edm zru\u0161en\u00ed v roce 2014<\/strong> je sou\u010d\u00e1st\u00ed b\u011b\u017en\u00e9 dan\u011b z p\u0159\u00edjm\u016f ve v\u00fd\u0161i 15 %. Nav\u00edc plat\u00ed, \u017ee da\u0148 z daru neplat\u00ed p\u0159\u00edm\u00ed p\u0159\u00edbuzn\u00ed<\/strong> (rodi\u010de, prarodi\u010de, d\u011bti), man\u017eel\u00e9<\/strong> ani takzvan\u00ed p\u0159\u00edbuzn\u00ed \u201ev \u0159ad\u011b pobo\u010dn\u00e9\u201c<\/strong> (mezi ty pat\u0159\u00ed sourozenci, synovci, nete\u0159e, str\u00fdcov\u00e9, tety, ze\u0165ov\u00e9, snachy a dal\u0161\u00ed vybran\u00ed p\u0159\u00edbuzn\u00ed).<\/p>\n
[Zru\u0161eno] D\u011bdick\u00e1 da\u0148<\/strong> se od roku 2014 tak\u00e9 neplat\u00ed<\/strong>. To znamen\u00e1, \u017ee v\u0161echny p\u0159\u00edjmy, kter\u00e9 z\u00edsk\u00e1te v d\u011bdictv\u00ed, jsou od dan\u011b osvobozeny. Nicm\u00e9n\u011b jedna platba, kter\u00e1 souvis\u00ed s d\u011bdictv\u00edm, st\u00e1le plat\u00ed \u2013 not\u00e1\u0159i<\/strong> v roli soudn\u00edho komisa\u0159e<\/a> mus\u00edte zaplatit:<\/p>\n
- \n
- za pr\u00e1ci, kterou odvedl v d\u011bdick\u00e9m \u0159\u00edzen\u00ed,<\/li>\n
- a tak\u00e9 za dal\u0161\u00ed v\u00fddaje, kter\u00e9 m\u011bl v souvislosti s p\u0159\u00edpravou podklad\u016f pro soud.<\/li>\n<\/ul>\n
Silni\u010dn\u00ed da\u0148<\/a> platili v\u0161ichni, kte\u0159\u00ed ke sv\u00e9mu podnik\u00e1n\u00ed pou\u017e\u00edvali auto registrovan\u00e9 v \u010cR. V roce 2023 nastala velk\u00e1 zm\u011bna. Od 1. ledna 2023 u\u017e nepodl\u00e9haj\u00ed silni\u010dn\u00ed dani osobn\u00ed automobily, autobusy ani n\u00e1kladn\u00ed auta do 12 tun. P\u0159edm\u011btem dan\u011b z\u016fst\u00e1vaj\u00ed n\u00e1kladn\u00ed vozidla s maxim\u00e1ln\u00ed hmotnost\u00ed 12 tun a v\u00edce a jejich p\u0159\u00edpojn\u00e1 vozidla s nejvy\u0161\u0161\u00ed povolenou hmotnost\u00ed 12 tun a v\u00edce.<\/p>\n
Detaily i s p\u0159\u00edklady z praxe najdete v \u010dl\u00e1nku v\u011bnovan\u00e9m silni\u010dn\u00ed dani<\/a>.<\/p>\n
![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/calculator-385506_1280-1-1.jpg\")
<\/p>\nD\u016fle\u017eit\u00e9 z\u00e1kony<\/strong><\/h3>\n
Dal\u0161\u00ed podrobnosti najdete v n\u00e1sleduj\u00edc\u00edch z\u00e1konech:<\/p>\n
- \n
- z\u00e1kon o dani z p\u0159\u00edjm\u016f<\/a>,<\/li>\n
- z\u00e1kon o dani z nemovit\u00fdch v\u011bc\u00ed<\/a>,<\/li>\n
- z\u00e1konn\u00e9 opat\u0159en\u00ed Sen\u00e1tu o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/a>,<\/li>\n
- z\u00e1kon o dani silni\u010dn\u00ed<\/a>.<\/li>\n<\/ul>\n
Dan\u011b nep\u0159\u00edm\u00e9<\/h2>\n
Mezi nep\u0159\u00edm\u00e9 dan\u011b pat\u0159\u00ed:<\/p>\n
- \n
- DPH,<\/li>\n
- spot\u0159ebn\u00ed da\u0148<\/a>,<\/strong><\/li>\n
- ekologick\u00e1 da\u0148<\/strong>.<\/li>\n<\/ul>\n
Pozn\u00e1mka: tu\u010dn\u011b zv\u00fdrazn\u011bn\u00e9 dan\u011b jsou takzvan\u00e9 selektivn\u00ed<\/strong>. Znamen\u00e1 to, \u017ee se t\u00fdkaj\u00ed pouze vybran\u00fdch druh\u016f zbo\u017e\u00ed.<\/p>\n
Podrobnosti k jednotliv\u00fdm nep\u0159\u00edm\u00fdm dan\u00edm<\/strong><\/h3>\n
Da\u0148 z p\u0159idan\u00e9 hodnoty (DPH)<\/a> je v\u0161eobecnou dan\u00ed<\/strong> \u2013 znamen\u00e1 to, \u017ee ji plat\u00edte jako spot\u0159ebitel\u00e9 p\u0159i n\u00e1kupu ve\u0161ker\u00e9ho zbo\u017e\u00ed a slu\u017eeb, kter\u00e9 spadaj\u00ed pod tuto da\u0148. D\u016fle\u017eit\u00e9 je nap\u0159\u00edklad m\u00edsto po\u0159\u00edzen\u00ed \u2013 DPH se toti\u017e za ur\u010dit\u00fdch podm\u00ednek vztahuje i na zbo\u017e\u00ed po\u0159\u00edzen\u00e9 v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU<\/strong> (podrobnosti najdete v paragrafech 1 a 2 p\u0159\u00edslu\u0161n\u00e9ho z\u00e1kona<\/a>). Tato da\u0148 p\u0159edstavuje v\u00fdznamnou polo\u017eku st\u00e1tn\u00edho rozpo\u010dtu \u2013 je pom\u011brn\u011b jednoduch\u00e9 ji vyb\u00edrat a vztahuje se na v\u011bt\u0161inu n\u00e1kup\u016f zbo\u017e\u00ed a slu\u017eeb. Pl\u00e1tcem<\/strong> se st\u00e1v\u00e1 osoba se s\u00eddlem v \u010cR, jej\u00ed\u017e obrat za p\u0159edchoz\u00edch nejv\u00fd\u0161e dvan\u00e1ct kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159es\u00e1hne 2 000 000 K\u010d.<\/p>\n
Pozn\u00e1mka: v praxi to znamen\u00e1, \u017ee se pl\u00e1tcem m\u016f\u017eete st\u00e1t i za jedin\u00fd m\u011bs\u00edc, kdy va\u0161e p\u0159\u00edjmy p\u0159es\u00e1hnou 2 000 000 K\u010d.<\/p>\n
Chystan\u00e1 zm\u011bna: <\/strong>Ministerstvo financ\u00ed p\u0159ipravuje novelu z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty<\/a>, kter\u00e1 m\u00e1 platit od 1. 1. 2025<\/strong> a m\u00e1 obsahovat zejm\u00e9na n\u00e1sleduj\u00edc\u00ed zm\u011bny:<\/p>\n
- \n
- pl\u00e1tcem DPH se povinn\u011b stanou ti, kdo p\u0159ekro\u010d\u00ed obrat 2 miliony korun v kalend\u00e1\u0159n\u00edm roce<\/strong> (nikoliv po 12 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u00edch, jak je tomu nyn\u00ed),<\/li>\n
- pokud ale nepl\u00e1tce p\u0159ekro\u010d\u00ed kdykoliv v kalend\u00e1\u0159n\u00edm roce hranici 2 536 500 K\u010d<\/strong>, st\u00e1v\u00e1 se pl\u00e1tcem druh\u00fd den po p\u0159ekro\u010den\u00ed.<\/li>\n<\/ul>\n
V\u00edce o chystan\u00fdch zm\u011bn\u00e1ch najdete v na\u0161em \u010dl\u00e1nku.<\/a><\/p>\n
\nP\u0159e\u010dt\u011bte si, jak\u00e9 jsou sazby DPH a jak je spr\u00e1vn\u011b ur\u010dit.<\/a><\/p>\n<\/div>\n
Skrze spot\u0159ebn\u00ed da\u0148<\/a> st\u00e1t reguluje trh se \u0161kodliv\u00fdm a zdravotn\u011b z\u00e1vadn\u00fdm zbo\u017e\u00edm<\/strong>. Do t\u011bchto kategori\u00ed spadaj\u00ed:<\/p>\n
- \n
- miner\u00e1ln\u00ed paliva (benzin, nafta),<\/li>\n
- tab\u00e1k a tab\u00e1kov\u00e9 v\u00fdrobky,<\/li>\n
- l\u00edh,<\/li>\n
- pivo<\/li>\n
- a v\u00edno.<\/li>\n<\/ul>\n
Spot\u0159ebn\u00ed da\u0148<\/a> je vy\u0161\u0161\u00ed ne\u017e b\u011b\u017en\u00e1 DPH a je dal\u0161\u00ed d\u016fle\u017eitou polo\u017ekou st\u00e1tn\u00edho rozpo\u010dtu.<\/p>\n
C\u00edlem ekologick\u00fdch dan\u00ed<\/strong> je sni\u017eovat popt\u00e1vku po produktech a statc\u00edch, kter\u00e9 maj\u00ed negativn\u00ed dopad na \u017eivotn\u00ed prost\u0159ed\u00ed. Ekologick\u00e1 da\u0148 se typicky vztahuje na:<\/p>\n
- \n
- pevn\u00e1 paliva,<\/li>\n
- elekt\u0159inu,<\/li>\n
- zemn\u00ed plyn,<\/li>\n
- pohonn\u00e9 hmoty,<\/li>\n
- auta a dal\u0161\u00ed \u010dty\u0159kolov\u00e1 motorov\u00e1 vozidla p\u0159i prvn\u00ed registraci.<\/li>\n<\/ul>\n
V praxi to znamen\u00e1, \u017ee firmy plat\u00ed nap\u0159. poplatek za zne\u010di\u0161\u0165ov\u00e1n\u00ed ovzdu\u0161\u00ed<\/strong>, za odebran\u00e9 mno\u017estv\u00ed podzemn\u00ed vody<\/strong>, za ulo\u017een\u00ed odpad\u016f<\/strong>, likvidaci<\/strong> autovrak\u016f<\/strong> \u010di za t\u011b\u017ebu nerost\u016f<\/strong>.<\/p>\n
D\u016fle\u017eit\u00e9 z\u00e1kony<\/strong><\/h3>\n
Dal\u0161\u00ed podrobnosti najdete v n\u00e1sleduj\u00edc\u00edch z\u00e1konech:<\/p>\n
- \n
- z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty<\/a>,<\/li>\n
- z\u00e1kon o spot\u0159ebn\u00edch dan\u00edch<\/a>,<\/li>\n
- z\u00e1kon o stabilizaci ve\u0159ejn\u00fdch rozpo\u010dt\u016f<\/a>,<\/li>\n
- z\u00e1kon o odpadech<\/a>.<\/li>\n<\/ul>\n
\u00a0<\/span>P\u0159e\u010dt\u011bte si:<\/p>\nDa\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed u fyzick\u00fdch osob krok za krokem<\/a><\/p>\n
Novela silni\u010dn\u00ed dan\u011b 2022: zam\u011bstnavatel\u00e9 ji\u017e nebudou poplatn\u00edky silni\u010dn\u00ed dan\u011b!<\/a><\/p>\n
Co jsou da\u0148ov\u00e9 a \u00fa\u010detn\u00ed odpisy a jak na jejich v\u00fdpo\u010det<\/a><\/p>\n
Zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovitosti \u2013 platnost od roku 2020<\/a><\/p>\n<\/div>\n
Dal\u0161\u00ed u\u017eite\u010dn\u00e9 pojmy<\/strong><\/h3>\n
P\u0159i seznamov\u00e1n\u00ed s da\u0148ovou soustavou (jednotliv\u00fdmi dan\u011bmi, kter\u00e9 se v \u010cR vyb\u00edraj\u00ed) se setk\u00e1te i s dal\u0161\u00edmi pojmy. P\u0159in\u00e1\u0161\u00edme v\u00e1m stru\u010dn\u00fd p\u0159ehled.<\/p>\n
- \n
- Poplatn\u00edk<\/strong> je osoba, kter\u00e9 p\u0159i platb\u011b dan\u00ed re\u00e1ln\u011b ubydou pen\u00edze. Nap\u0159\u00edklad zam\u011bstnanec.<\/li>\n
- Pl\u00e1tce dan\u011b<\/strong> je ten, kdo odv\u00e1d\u00ed pen\u00edze do st\u00e1tn\u00edho rozpo\u010dtu. P\u0159\u00edkladem je zam\u011bstnavatel, kter\u00fd strhne da\u0148 ze mzdy sv\u00e9mu zam\u011bstnanci, a zaplat\u00ed ji st\u00e1tu.<\/li>\n
- Spr\u00e1vce dan\u011b<\/strong> je finan\u010dn\u00ed \u00fa\u0159ad, kter\u00fd v\u00e1m vym\u011b\u0159uje v\u00fd\u0161i dan\u011b.<\/li>\n
- P\u0159edm\u011bt dan\u011b<\/strong> jsou v\u0161echny va\u0161e p\u0159\u00edjmy, kter\u00e9 podl\u00e9haj\u00ed zdan\u011bn\u00ed, d\u00e1le tak\u00e9 majetek nebo poskytnut\u00ed slu\u017eby.<\/li>\n
- Osvobozen\u00ed z dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong> jsou \u00falevy stanoven\u00e9 z\u00e1konem, kter\u00e9 v\u00e1s osvobozuj\u00ed od platby dan\u011b.<\/li>\n
- Zda\u0148ovac\u00ed obdob\u00ed<\/strong> je typicky jeden kalend\u00e1\u0159n\u00ed rok nebo jeden m\u011bs\u00edc, za kter\u00fd plat\u00edte dan\u011b.<\/li>\n<\/ul>\n
Dal\u0161\u00ed d\u016fle\u017eit\u00e9 pojmy najdete v na\u0161em slovn\u00edku<\/a>.<\/p>\n
\nP\u0159e\u010dt\u011bte si tak\u00e9, jak v\u00e9st da\u0148ovou evidenci zdarma<\/a> nebo na pr\u016fvodce dan\u00ed z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
V \u010cesk\u00e9 republice se dan\u011b rozd\u011bluj\u00ed do dvou z\u00e1kladn\u00edch kategori\u00ed: P\u0159\u00edm\u00e9 dan\u011b jsou ty, kter\u00e9 plat\u00ed poplatn\u00edk ze sv\u00e9ho. P\u0159\u00edkladem je darovac\u00ed da\u0148 nebo da\u0148 …<\/p>\n","protected":false},"author":2,"featured_media":1955,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[63,64,50,66],"class_list":["post-1954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-dan-z-nemovitosti","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-silnicni-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1954","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=1954"}],"version-history":[{"count":19,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1954\/revisions"}],"predecessor-version":[{"id":15811,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1954\/revisions\/15811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1955"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Pl\u00e1tce dan\u011b<\/strong> je ten, kdo odv\u00e1d\u00ed pen\u00edze do st\u00e1tn\u00edho rozpo\u010dtu. P\u0159\u00edkladem je zam\u011bstnavatel, kter\u00fd strhne da\u0148 ze mzdy sv\u00e9mu zam\u011bstnanci, a zaplat\u00ed ji st\u00e1tu.<\/li>\n
- z\u00e1kon o spot\u0159ebn\u00edch dan\u00edch<\/a>,<\/li>\n
- z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty<\/a>,<\/li>\n
- pokud ale nepl\u00e1tce p\u0159ekro\u010d\u00ed kdykoliv v kalend\u00e1\u0159n\u00edm roce hranici 2 536 500 K\u010d<\/strong>, st\u00e1v\u00e1 se pl\u00e1tcem druh\u00fd den po p\u0159ekro\u010den\u00ed.<\/li>\n<\/ul>\n
- ekologick\u00e1 da\u0148<\/strong>.<\/li>\n<\/ul>\n
- z\u00e1kon o dani z nemovit\u00fdch v\u011bc\u00ed<\/a>,<\/li>\n
- z\u00e1kon o dani z p\u0159\u00edjm\u016f<\/a>,<\/li>\n