{"id":273,"date":"2013-01-15T22:00:00","date_gmt":"2013-01-15T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-na-dani-z-prijmu-od-1-1-2013\/"},"modified":"2023-02-01T15:10:18","modified_gmt":"2023-02-01T14:10:18","slug":"zmeny-na-dani-z-prijmu-od-1-1-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-na-dani-z-prijmu-od-1-1-2013\/","title":{"rendered":"Zm\u011bny na dani z p\u0159\u00edjm\u016f od 1. 1. 2013"},"content":{"rendered":"<p><strong>V\u00a0\u00fapln\u00e9m z\u00e1v\u011bru lo\u0148sk\u00e9ho roku byl p\u0159ijat z\u00e1kon, z\u00a0jeho\u017e n\u00e1zvu je patrn\u00fd d\u016fvod jeho p\u0159ijet\u00ed \u2013 sni\u017eov\u00e1n\u00ed schodk\u016f ve\u0159ejn\u00fdch rozpo\u010dt\u016f. Z\u00e1kon novelizuje celkem \u0161est z\u00e1kon\u016f, v\u00a0tomto pojedn\u00e1n\u00ed se zam\u011b\u0159\u00edme na da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/strong><!--more--><\/p>\n<p>[toc]<\/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>Lze konstatovat, \u017ee a\u017e na jednu v\u00fdjimku \u2013 uvedenou v\u00a0posledn\u00edm bodu tohoto \u010dl\u00e1nku &#8211; se zm\u011bny t\u00fdkaj\u00ed v\u00fdhradn\u011b zdan\u011bn\u00ed fyzick\u00fdch osob. Novelizovan\u00e1 ustanoven\u00ed m\u016f\u017eeme rozd\u011blit do n\u00e1sleduj\u00edc\u00edch \u010dty\u0159 oblast\u00ed:<\/p>\n<ol>\n<li>pau\u0161\u00e1ln\u00ed v\u00fddaje;<\/li>\n<li>solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b;<\/li>\n<li>slevy na dani;<\/li>\n<li>Sr\u00e1\u017ekov\u00e1 da\u0148 u p\u0159\u00edjm\u016f vyplacen\u00fdch do \u201eda\u0148ov\u00fdch r\u00e1j\u016f\u201c<\/li>\n<\/ol>\n<div><\/div>\n<h2>1. Pau\u0161\u00e1ln\u00ed v\u00fddaje<\/h2>\n<p>Zm\u011bna se t\u00fdk\u00e1 poplatn\u00edk\u016f s\u00a0t\u011bmito p\u0159\u00edjmy:<\/p>\n<h3>a) P\u0159\u00edjmy z podnik\u00e1n\u00ed s\u00a0v\u00fdjimkou zem\u011bd\u011blc\u016f a \u017eivnostn\u00edk\u016f<\/h3>\n<p>Nam\u00e1tkou se m\u016f\u017ee jednat o advok\u00e1ty, l\u00e9ka\u0159e, um\u011blce. Z\u00e1kon stanov\u00ed, \u017ee nejv\u00fd\u0161e lze uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje do \u010d\u00e1stky 800\u00a0000 K\u010d. Z\u00a0uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee p\u0159i p\u0159ekro\u010den\u00ed p\u0159\u00edjm\u016f ve v\u00fd\u0161i 2\u00a0000\u00a0000 K\u010d ji\u017e nedoch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b pau\u0161\u00e1ln\u00edmi v\u00fddaji, nebo\u0165 pau\u0161\u00e1ln\u00ed v\u00fddaje pro tuto skupinu poplatn\u00edk\u016f \u010din\u00ed 40 % z\u00a0dosa\u017een\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<p>Tak\u00e9 u p\u0159\u00edjm\u016f z\u00a0pron\u00e1jm\u016f doch\u00e1z\u00ed k\u00a0omezen\u00ed celkov\u00e9 v\u00fd\u0161e pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f a to na \u010d\u00e1stku 600\u00a0000 K\u010d. U pron\u00e1jm\u016f \u010din\u00ed v\u00fd\u0161e pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f 30 % z\u00a0dosa\u017een\u00fdch p\u0159\u00edjm\u016f, z\u00a0toho op\u011bt matematicky dovod\u00edme, \u017ee maxim\u00e1ln\u00ed v\u00fd\u0161e p\u0159\u00edjm\u016f, kdy doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b formou pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, \u010din\u00ed 2\u00a0000\u00a0000 K\u010d. Je pot\u0159eba uv\u00e9st, \u017ee je nepodstatn\u00e9, zda jsou tyto p\u0159\u00edjmy dosa\u017een\u00e9 z\u00a0obchodn\u00edho majetku \u010di majetku \u201enepodnikatelsk\u00e9ho\u201c.<\/p>\n<h3>b) P\u0159\u00edjmy z\u00a0pron\u00e1jm\u016f<\/h3>\n<p>Tak\u00e9 u p\u0159\u00edjm\u016f z\u00a0pron\u00e1jm\u016f doch\u00e1z\u00ed k\u00a0omezen\u00ed celkov\u00e9 v\u00fd\u0161e pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f a to na \u010d\u00e1stku 600\u00a0000 K\u010d. U pron\u00e1jm\u016f \u010din\u00ed v\u00fd\u0161e pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f 30 % z\u00a0dosa\u017een\u00fdch p\u0159\u00edjm\u016f, z\u00a0toho op\u011bt matematicky dovod\u00edme, \u017ee maxim\u00e1ln\u00ed v\u00fd\u0161e p\u0159\u00edjm\u016f, kdy doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b formou pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, \u010din\u00ed 2\u00a0000\u00a0000 K\u010d. Je pot\u0159eba uv\u00e9st, \u017ee je nepodstatn\u00e9, zda jsou tyto p\u0159\u00edjmy dosa\u017een\u00e9 z\u00a0obchodn\u00edho majetku \u010di majetku \u201enepodnikatelsk\u00e9ho\u201c.<\/p>\n<p>&nbsp;<\/p>\n<h2>2. Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b<\/h2>\n<p>Obecn\u00e1 sazba dan\u011b z\u016fst\u00e1v\u00e1 st\u00e1le stejn\u00e1 \u2013 15 %. U vysokop\u0159\u00edjmov\u00fdch poplatn\u00edk\u016f v\u0161ak doch\u00e1z\u00ed k\u00a0solid\u00e1rn\u00edmu zv\u00fd\u0161en\u00ed dan\u011b. <strong>Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b \u010din\u00ed 7 %<\/strong> <strong>z\u00a0n\u00e1sleduj\u00edc\u00edho kladn\u00e9ho rozd\u00edlu:<\/strong><\/p>\n<p><strong>[P(\u00a7 6) + DZD(\u00a7 7)<\/strong><strong>] \u2013 <\/strong><strong>[<\/strong><strong>48 x PM],\u00a0<\/strong>kde:<br \/>\nP \u2013 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti a z\u00a0funk\u010dn\u00edch po\u017eitk\u016f,<br \/>\nDZD \u2013 d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z\u00a0podnik\u00e1n\u00ed a jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti,<br \/>\nPM \u2013 pr\u016fm\u011brn\u00e1 mzda podle z\u00e1kona upravuj\u00edc\u00edho pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed.<\/p>\n<p><strong>Pr\u016fm\u011brn\u00e1 mzda pro rok 2013 \u010din\u00ed 25.884 K\u010d (zdroj: MPSV). <\/strong>Z\u00a0v\u00fd\u0161e uveden\u00e9ho m\u016f\u017eeme dovodit, \u017ee solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b se vztahuje na poplatn\u00edky, kte\u0159\u00ed dos\u00e1hnou ro\u010dn\u00edch p\u0159\u00edjm\u016f vy\u0161\u0161\u00edch ne\u017e je \u010d\u00e1stka 1.242.432 K\u010d (48 \u00d7\u00a025.884).<\/p>\n<p>Za pov\u0161imnut\u00ed stoj\u00ed ta skute\u010dnost, \u017ee <strong>u z\u00e1visl\u00e9 \u010dinnosti jsou rozhoduj\u00edc\u00ed dosa\u017een\u00e9 p\u0159\u00edjmy (nikoliv d\u00edl\u010d\u00ed z\u00e1klad dan\u011b rovnaj\u00edc\u00ed se superhrub\u00e9 mzd\u011b) a naopak u p\u0159\u00edjm\u016f z\u00a0podnik\u00e1n\u00ed se jedn\u00e1 o d\u00edl\u010d\u00ed z\u00e1klad dan\u011b (p\u0159\u00edjmy sn\u00ed\u017een\u00e9 o v\u00fddaje)!<\/strong><\/p>\n<p>U poplatn\u00edka, u n\u011bho\u017e doch\u00e1z\u00ed k\u00a0solid\u00e1rn\u00edmu zv\u00fd\u0161en\u00ed dan\u011b \u010di z\u00e1lohy na da\u0148 z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a z\u00a0funk\u010dn\u00edch po\u017eitk\u016f, <strong>vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>.<\/p>\n<p><strong>Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b u z\u00e1loh ze z\u00e1visl\u00e9 \u010dinnosti a z\u00a0funk\u010dn\u00edch po\u017eitk\u016f \u010din\u00ed 7 %<\/strong> <strong>z\u00a0n\u00e1sleduj\u00edc\u00edho kladn\u00e9ho rozd\u00edlu:<\/strong><\/p>\n<p><strong>P(\u00a7 6) \u2013 [4 x PM],\u00a0<\/strong>kde:<br \/>\nP \u2013 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti a z\u00a0funk\u010dn\u00edch po\u017eitk\u016f,<br \/>\nPM \u2013 pr\u016fm\u011brn\u00e1 mzda podle z\u00e1kona upravuj\u00edc\u00edho pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed.<\/p>\n<p>Mzdov\u00fd list mus\u00ed za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc obsahovat \u010d\u00e1stku odpov\u00eddaj\u00edc\u00ed rozd\u00edlu<br \/>\nP(\u00a7 6) \u2013 [4 x PM].<\/p>\n<p>Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b je zavedeno pouze na obdob\u00ed 2013 a\u017e 2015.<\/p>\n<p>&nbsp;<\/p>\n<h2>3. Slevy na dani<\/h2>\n<p>Od 1. 1. 2013 doch\u00e1z\u00ed k\u00a0omezen\u00ed uplatn\u011bn\u00ed da\u0148ov\u00fdch slev u n\u00e1sleduj\u00edc\u00edch subjekt\u016f:<\/p>\n<h3>a) D\u016fchodci<\/h3>\n<p>Poplatn\u00edk, kter\u00fd k\u00a01. lednu zda\u0148ovac\u00edho obdob\u00ed pob\u00edr\u00e1 starobn\u00ed d\u016fchod z\u00a0d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed nebo ze zahrani\u010dn\u00edho povinn\u00e9ho poji\u0161t\u011bn\u00ed stejn\u00e9ho druhu <strong>nem\u00e1 n\u00e1rok na slevu na dani ve v\u00fd\u0161i 24\u00a0840 K\u010d<\/strong>. Omezen\u00ed d\u016fchodc\u016f se t\u00fdk\u00e1 pouze obdob\u00ed 2013 a\u017e 2015.<\/p>\n<h3>b) Osoba uplat\u0148uj\u00edc\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje<\/h3>\n<p>Uplatn\u00ed-li poplatn\u00edk pau\u0161\u00e1ln\u00ed v\u00fddaje u p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed a jin\u00e9 samostan\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti nebo u p\u0159\u00edjm\u016f z pron\u00e1jmu a sou\u010det d\u00edl\u010d\u00edch z\u00e1klad\u016f, u kter\u00fdch byly v\u00fddaje t\u00edmto zp\u016fsobem uplatn\u011bny, je vy\u0161\u0161\u00ed ne\u017e 50 % celkov\u00e9ho z\u00e1kladu dan\u011b, <strong>nem\u016f\u017ee uplatnit n\u00e1sleduj\u00edc\u00ed slevy:<\/strong><\/p>\n<ul>\n<li><strong>slevu na man\u017eelku bez zdaniteln\u00fdch p\u0159\u00edjm\u016f &#8211; sleva \u010din\u00ed 24\u00a0840 K\u010d,<\/strong><\/li>\n<li><strong>uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti &#8211; sleva na jedno d\u00edt\u011b \u010din\u00ed 13\u00a0404 K\u010d.<\/strong><\/li>\n<\/ul>\n<p>Pokud tedy nap\u0159. man\u017eel m\u00e1 pouze p\u0159\u00edjmy z podnik\u00e1n\u00ed a uplat\u0148uje pau\u0161\u00e1ln\u00ed v\u00fddaje, je vhodn\u00e9, aby si da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed (slevu na d\u011bti) uplat\u0148ovala man\u017eelka, kter\u00e1 m\u00e1 p\u0159\u00edjmy nap\u0159. ze z\u00e1visl\u00e9 \u010dinnosti.<\/p>\n<p>&nbsp;<\/p>\n<h2>4. Sr\u00e1\u017ekov\u00e1 da\u0148 u p\u0159\u00edjm\u016f vyplacen\u00fdch do \u201eda\u0148ov\u00fdch r\u00e1j\u016f\u201c<\/h2>\n<p>Tento bod se t\u00fdk\u00e1 pouze situace, kdy doch\u00e1z\u00ed k\u00a0v\u00fdplat\u011b p\u0159\u00edjm\u016f \u00a0&#8211; a to pouze ur\u010dit\u00fdch typ\u016f p\u0159\u00edjm\u016f &#8211; ze zdroj\u016f na \u00fazem\u00ed\u00a0\u010cesk\u00e9 republiky osob\u011b s\u00a0bydli\u0161t\u011bm \u010di s\u00eddlem mimo \u010cR, pokud tato osoba nen\u00ed da\u0148ov\u00fdm rezidentem:<\/p>\n<ul>\n<li>jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU nebo dal\u0161\u00edho st\u00e1tu tvo\u0159\u00edc\u00edho Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor nebo<\/li>\n<li>t\u0159et\u00edho st\u00e1tu<strong> <\/strong>nebo jurisdikce, se kter\u00fdmi m\u00e1 \u010cesk\u00e1 republika uzav\u0159enu platnou a \u00fa\u010dinnou mezin\u00e1rodn\u00ed smlouvu o zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed upravuj\u00edc\u00ed zda\u0148ov\u00e1n\u00ed a vylou\u010den\u00ed mezin\u00e1rodn\u00edho dvoj\u00edho zdan\u011bn\u00ed v\u0161ech mo\u017en\u00fdch druh\u016f p\u0159\u00edjm\u016f, platnou a \u00fa\u010dinnou mezin\u00e1rodn\u00ed smlouvu nebo dohodu o v\u00fdm\u011bn\u011b informac\u00ed v da\u0148ov\u00fdch z\u00e1le\u017eitostech pro oblast dan\u00ed z p\u0159\u00edjm\u016f nebo kter\u00e9 jsou smluvn\u00edmi stranami mnohostrann\u00e9 mezin\u00e1rodn\u00ed smlouvy obsahuj\u00edc\u00ed ustanoven\u00ed o v\u00fdm\u011bn\u011b da\u0148ov\u00fdch informac\u00ed v oblasti dan\u00ed z p\u0159\u00edjm\u016f, kter\u00e1 je pro n\u011b a pro \u010ceskou republiku platn\u00e1 a \u00fa\u010dinn\u00e1.<\/li>\n<\/ul>\n<p><strong>Sr\u00e1\u017ekov\u00e1 da\u0148, kterou mus\u00ed vypo\u0159\u00e1dat subjekt vypl\u00e1cej\u00edc\u00ed dan\u00fd p\u0159\u00edjem, \u010din\u00ed 35 %. Toto ustanoven\u00ed dopad\u00e1 krom\u011b fyzick\u00fdch osoba tak\u00e9 na osoby pr\u00e1vnick\u00e9.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V \u00fapln\u00e9m z\u00e1v\u011bru lo\u0148sk\u00e9ho roku byl p\u0159ijat z\u00e1kon, z jeho\u017e n\u00e1zvu je patrn\u00fd d\u016fvod jeho p\u0159ijet\u00ed \u2013 sni\u017eov\u00e1n\u00ed schodk\u016f ve\u0159ejn\u00fdch rozpo\u010dt\u016f. Z\u00e1kon novelizuje celkem \u0161est z\u00e1kon\u016f, v tomto pojedn\u00e1n\u00ed se zam\u011b\u0159\u00edme na da\u0148 z p\u0159\u00edjm\u016f.<\/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":[16,8],"tags":[64],"class_list":["post-273","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/273","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=273"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/273\/revisions"}],"predecessor-version":[{"id":5346,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/273\/revisions\/5346"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}