{"id":267,"date":"2012-12-17T22:00:00","date_gmt":"2012-12-17T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-ceske-danove-sprave-2013\/"},"modified":"2023-02-01T15:10:19","modified_gmt":"2023-02-01T14:10:19","slug":"zmeny-v-ceske-danove-sprave-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-ceske-danove-sprave-2013\/","title":{"rendered":"Infoservis: Zm\u011bny v \u010desk\u00e9 da\u0148ov\u00e9 spr\u00e1v\u011b od 1. 1. 2013"},"content":{"rendered":"<p><strong>Od 1. ledna p\u0159\u00ed\u0161t\u00edho roku doch\u00e1z\u00ed k\u00a0z\u00e1sadn\u00ed zm\u011bn\u011b ve struktu\u0159e a organizaci \u010desk\u00e9 da\u0148ov\u00e9 spr\u00e1vy. Dne\u0161n\u00ed d\u00edl \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho servisu v\u00e1m je podrobn\u011b p\u0159edstav\u00ed.<!--more--><\/strong><\/p>\n<p><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>Dne 1. ledna 2013 nab\u00fdv\u00e1 \u00fa\u010dinnosti z\u00e1kon \u010d. 456\/2011 Sb., o Finan\u010dn\u00ed spr\u00e1v\u011b \u010cesk\u00e9 republiky, kter\u00fd z\u00e1sadn\u00edm zp\u016fsobem m\u011bn\u00ed strukturu da\u0148ov\u00e9 spr\u00e1vy, na kterou jsme byli po l\u00e9ta zvykl\u00ed. Gener\u00e1ln\u00ed \u0159editel Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed pan Kn\u00ed\u017eek zd\u016fvodnil nast\u00e1vaj\u00edc\u00ed zm\u011bny snahou o zv\u00fd\u0161en\u00ed v\u00fdkonu, akceschopnosti a efektivity da\u0148ov\u00e9 spr\u00e1vy. Druh\u00fdm d\u016fvodem je p\u0159\u00edprava na spu\u0161t\u011bn\u00ed tzv. jednoho inkasn\u00edho m\u00edsta. Od nov\u00e9ho roku tedy nahrazuje soustavu \u00fazemn\u00edch finan\u010dn\u00edch org\u00e1n\u016f Finan\u010dn\u00ed spr\u00e1va \u010cesk\u00e9 republiky.<\/p>\n<p><strong>St\u00e1vaj\u00edc\u00ed soustava \u00fazemn\u00edch finan\u010dn\u00edch org\u00e1n\u016f se skl\u00e1d\u00e1:<\/strong><\/p>\n<ul>\n<li>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed<\/li>\n<li>8 finan\u010dn\u00edch \u0159editelstv\u00ed<\/li>\n<li>199 finan\u010dn\u00edch \u00fa\u0159ad\u016f<\/li>\n<li>Specializovan\u00fd finan\u010dn\u00ed \u00fa\u0159ad<\/li>\n<\/ul>\n<h2><strong>\u00a0<\/strong>Org\u00e1ny Finan\u010dn\u00ed spr\u00e1vy \u010cR od 1.1.2013<\/h2>\n<ul>\n<li>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed<\/li>\n<li>Odvolac\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed<\/li>\n<li>14 finan\u010dn\u00edch \u00fa\u0159ad\u016f<\/li>\n<li>Specializovan\u00fd finan\u010dn\u00ed \u00fa\u0159ad<\/li>\n<\/ul>\n<p><strong>Vytvo\u0159en\u00ed nov\u00e9ho <\/strong><strong>Odvolac\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed<\/strong><strong> s\u00a0p\u016fsobnost\u00ed pro celou \u010ceskou republiku, je zd\u016fvodn\u011bno<\/strong> snahou o jednotnost v\u00a0postupech odvolac\u00edho \u0159\u00edzen\u00ed. Doposud plnilo funkci odvolac\u00edho org\u00e1nu osm finan\u010dn\u00edch \u0159editelstv\u00ed. S\u00eddlo Odvolac\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed bude v\u00a0Brn\u011b.<\/p>\n<p><strong>Specializovan\u00fd finan\u010dn\u00ed \u00fa\u0159ad <\/strong><strong>bude krom\u011b st\u00e1vaj\u00edc\u00edch pravomoc\u00ed nov\u011b <\/strong>vykon\u00e1vat cenovou kontrolu, kontrolu hazardu a kompetence spojen\u00e9 s veden\u00edm Centr\u00e1ln\u00edho registru smluv. Jako spr\u00e1vci smluv mu bude sv\u011b\u0159ena registrace smluv \u00fa\u010dastn\u00edk\u016f d\u016fchodov\u00e9ho spo\u0159en\u00ed (II. pil\u00ed\u0159 d\u016fchodov\u00e9 reformy) a komunikace s penzijn\u00edmi spole\u010dnostmi.<\/p>\n<p><strong>Finan\u010dn\u00ed \u00fa\u0159ady<\/strong> budou nov\u011b vybaveny krajskou \u00fazemn\u00ed p\u016fsobnost\u00ed. S\u00eddla jednotliv\u00fdch \u00fa\u0159ad\u016f se budou nach\u00e1zet p\u0159\u00edmo v krajsk\u00fdch m\u011bstech a v hlavn\u00edm m\u011bst\u011b Praze. Ned\u00edlnou sou\u010d\u00e1st\u00ed finan\u010dn\u00edho \u00fa\u0159adu budou jeho <strong>\u00fazemn\u00ed pracovi\u0161t\u011b<\/strong>, kter\u00e1 budou z\u0159\u00edzena na v\u0161ech m\u00edstech, kde maj\u00ed v roce 2012 s\u00eddlo \u201ezanikaj\u00edc\u00ed\u201c finan\u010dn\u00ed \u00fa\u0159ady.<\/p>\n<p>V\u0161echny finan\u010dn\u00ed \u00fa\u0159ady budou od roku 2013 nad r\u00e1mec kompetenc\u00ed dne\u0161n\u00edch finan\u010dn\u00edch \u00fa\u0159ad\u016f vykon\u00e1vat tak\u00e9 kontrolu dotac\u00ed, finan\u010dn\u00ed kontrolu a budou pov\u011b\u0159eny v\u00fdb\u011brem pojistn\u00e9ho a n\u00e1sledn\u00fdm p\u0159evodem vybran\u00fdch prost\u0159edk\u016f \u00fa\u010dastn\u00edk\u016f d\u016fchodov\u00e9ho spo\u0159en\u00ed na \u00fa\u010dty penzijn\u00edch spole\u010dnost\u00ed. Z pov\u011b\u0159en\u00ed ministerstva budou moci finan\u010dn\u00ed \u00fa\u0159ady rovn\u011b\u017e p\u0159ezkoum\u00e1vat hospoda\u0159en\u00ed kraj\u016f, hlavn\u00edho m\u011bsta Prahy, region\u00e1ln\u00edch rad region\u016f soudr\u017enosti a vykon\u00e1vat dozor nad p\u0159ezkoum\u00e1v\u00e1n\u00edm hospoda\u0159en\u00ed obc\u00ed, dobrovoln\u00fdch svazk\u016f obc\u00ed a m\u011bstsk\u00fdch \u010d\u00e1st\u00ed hlavn\u00edho m\u011bsta Prahy.<\/p>\n<h2>Finan\u010dn\u00ed \u00fa\u0159ady od 1.1.2013<\/h2>\n<ul>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro hlavn\u00ed m\u011bsto Prahu,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro St\u0159edo\u010desk\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Jiho\u010desk\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Plze\u0148sk\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Karlovarsk\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro \u00dasteck\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Libereck\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Kr\u00e1lov\u00e9hradeck\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Pardubick\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Kraj Vyso\u010dina,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Jihomoravsk\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Olomouck\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Moravskoslezsk\u00fd kraj,<\/li>\n<li>Finan\u010dn\u00ed \u00fa\u0159ad pro Zl\u00ednsk\u00fd kraj.<\/li>\n<\/ul>\n<h2>Nov\u00e1 \u010d\u00edsla bankovn\u00edch \u00fa\u010dt\u016f<\/h2>\n<p>Sou\u010dasn\u011b s\u00a0reorganizac\u00ed doch\u00e1z\u00ed tak\u00e9 ke zm\u011bn\u00e1m \u00fa\u010dt\u016f, na kter\u00e9 se plat\u00ed jednotliv\u00e9 dan\u011b a poplatky. Nov\u00fdm finan\u010dn\u00edm \u00fa\u0159ad\u016fm jsou p\u0159id\u011bleny <strong>nov\u00e9 matrikov\u00e9 \u010d\u00e1sti bankovn\u00edch \u00fa\u010dt\u016f (matriky)<\/strong>. <strong>Zaplatit da\u0148 nov\u00fdm krajsk\u00fdm finan\u010dn\u00edm \u00fa\u0159ad\u016fm, tzn. na nov\u00e9 \u00fa\u010dty finan\u010dn\u00edch \u00fa\u0159ad\u016f, bude nejd\u0159\u00edve mo\u017en\u00e9 k datu splatnosti od 1. 1. 2013, kdy budou \u00fa\u010dty otev\u0159eny v \u010cNB.<\/strong><\/p>\n<p>P\u0159ed\u010d\u00edsl\u00ed ur\u010duje, o jakou da\u0148 \u010di poplatek se jedn\u00e1. Matrika \u2013 \u010d\u00edslo za poml\u010dkou odd\u011bluj\u00edc\u00ed p\u0159ed\u010d\u00edsl\u00ed \u2013 ur\u010duje kter\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu je platba adresov\u00e1na. K\u00f3d banky \u2013 uv\u00e1d\u011bn\u00fd za lom\u00edtkem &#8211; nad\u00e1le z\u016fst\u00e1v\u00e1 nezm\u011bn\u011bn \u2013 0710.<\/p>\n<p>Jednotliv\u00e9 matrikov\u00e9 \u010d\u00e1sti dle finan\u010dn\u00edch \u00fa\u0159ad\u016f:<\/p>\n<table>\n<thead>\n<tr>\n<th>N\u00e1zev krajsk\u00e9ho finan\u010dn\u00edho \u00fa\u0159adu od 1. 1. 2013<\/th>\n<th>Matrikov\u00e1 \u010d\u00e1st\u00a0(matrika) bankovn\u00edho \u00fa\u010dtu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro hlavn\u00ed m\u011bsto Prahu<\/td>\n<td>77628031<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro St\u0159edo\u010desk\u00fd kraj<\/td>\n<td>77628111<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Jiho\u010desk\u00fd kraj<\/td>\n<td>77627231<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Plze\u0148sk\u00fd kraj<\/td>\n<td>77627311<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Karlovarsk\u00fd kraj<\/td>\n<td>77629341<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro \u00dasteck\u00fd kraj<\/td>\n<td>77621411<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Libereck\u00fd kraj<\/td>\n<td>77628461<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Kr\u00e1lovehradeck\u00fd kraj<\/td>\n<td>77626511<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Pardubick\u00fd kraj<\/td>\n<td>77622561<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Kraj Vyso\u010dina<\/td>\n<td>67626681<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Jihomoravsk\u00fd kraj<\/td>\n<td>77628621<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Olomouck\u00fd kraj<\/td>\n<td>47623811<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Moravskoslezsk\u00fd kraj<\/td>\n<td>77621761<\/td>\n<\/tr>\n<tr>\n<td>Finan\u010dn\u00ed \u00fa\u0159ad pro Zl\u00ednsk\u00fd kraj<\/td>\n<td>47620661<\/td>\n<\/tr>\n<tr>\n<td>Specializovan\u00fd finan\u010dn\u00ed \u00fa\u0159ad<\/td>\n<td>77620021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. ledna p\u0159\u00ed\u0161t\u00edho roku doch\u00e1z\u00ed k z\u00e1sadn\u00ed zm\u011bn\u011b ve struktu\u0159e a organizaci \u010desk\u00e9 da\u0148ov\u00e9 spr\u00e1vy. Dne\u0161n\u00ed d\u00edl \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho servisu v\u00e1m je podrobn\u011b p\u0159edstav\u00ed.<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[94],"class_list":["post-267","post","type-post","status-publish","format-standard","hentry","category-dane","category-sprava-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/267","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=267"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/267\/revisions"}],"predecessor-version":[{"id":5340,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/267\/revisions\/5340"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}