{"id":4276,"date":"2025-03-12T15:03:03","date_gmt":"2025-03-12T14:03:03","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/nemame-krome-splatne-dane-z-prijmu-resit-i-odlozenou-dan\/"},"modified":"2025-04-15T10:37:16","modified_gmt":"2025-04-15T08:37:16","slug":"nemame-krome-splatne-dane-z-prijmu-resit-i-odlozenou-dan","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/nemame-krome-splatne-dane-z-prijmu-resit-i-odlozenou-dan\/","title":{"rendered":"Co je to odlo\u017een\u00e1 da\u0148 a kdy m\u00e1te povinnost o n\u00ed \u00fa\u010dtovat?"},"content":{"rendered":"<h2>Odlo\u017een\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n<p>Zat\u00edmco splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f p\u0159edstavuje \u201ere\u00e1lnou\u201c da\u0148ovou povinnost v\u016f\u010di spr\u00e1vci dan\u011b, kterou vypo\u010d\u00edt\u00e1me v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f za p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed, je odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f \u00fa\u010detn\u00ed veli\u010dinou. Odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f zt\u011bles\u0148uje kombinaci spln\u011bn\u00ed n\u011bkolika obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad, zejm\u00e9na z\u00e1sady v\u011brn\u00e9ho a poctiv\u00e9ho zobrazen\u00ed skute\u010dnosti v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce a d\u00e1le z\u00e1sady opatrnosti.<\/p>\n<p>Dle \u00a7 59 vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Zo\u00da), pro \u00fa\u010detn\u00ed jednotky, kter\u00e9 jsou podnikateli \u00fa\u010dtuj\u00edc\u00edmi v\u00a0soustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb.) \u00fa\u010dtuj\u00ed o odlo\u017een\u00e9 dani a vykazuj\u00ed ji \u00fa\u010detn\u00ed jednotky, kter\u00e9:<\/p>\n<ul>\n<li>tvo\u0159\u00ed konsolida\u010dn\u00ed celek,<\/li>\n<li>\u00fa\u010detn\u00ed jednotky, kter\u00e9 sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u00a0pln\u00e9m rozsahu (dle \u00a7 18 odst. 4 Zo\u00da),<\/li>\n<li>tak \u010din\u00ed na z\u00e1klad\u011b dobrovoln\u00e9ho rozhodnut\u00ed.<\/li>\n<\/ul>\n<p>Odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f nab\u00fdv\u00e1 podoby tzv. odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku nebo tzv. odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky.<\/p>\n<p>Dle Vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. je v\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b zalo\u017een na z\u00e1vazkov\u00e9 metod\u011b, kter\u00e1 vych\u00e1z\u00ed z\u00a0rozvahov\u00e9ho p\u0159\u00edstupu. Z\u00e1vazkovou metodou se rozum\u00ed postup, kdy odlo\u017een\u00e1 da\u0148 ve vztahu k\u00a0v\u00fdsledku hospoda\u0159en\u00ed zji\u0161t\u011bn\u00e9mu v\u00a0\u00fa\u010detnictv\u00ed bude uplatn\u011bna v\u00a0pozd\u011bj\u0161\u00edm obdob\u00ed, a proto p\u0159i v\u00fdpo\u010dtu bude pou\u017eita sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f platn\u00e1 v\u00a0obdob\u00ed, v\u00a0n\u011bm\u017e budou da\u0148ov\u00fd dluh nebo da\u0148ov\u00e1 pohled\u00e1vka uplatn\u011bny. Pokud tato sazba dan\u011b nen\u00ed zn\u00e1ma, pou\u017eije se sazba platn\u00e1 v\u00a0p\u0159\u00ed\u0161t\u00edm \u00fa\u010detn\u00edm obdob\u00ed.<\/p>\n<p>Rozvahov\u00fd p\u0159\u00edstup znamen\u00e1, \u017ee z\u00e1vazkov\u00e1 metoda vych\u00e1z\u00ed z\u00a0p\u0159echodn\u00fdch rozd\u00edl\u016f, jimi\u017e jsou rozd\u00edly mezi da\u0148ovou z\u00e1kladnou aktiv, pop\u0159\u00edpad\u011b pasiv a v\u00fd\u0161\u00ed aktiv, pop\u0159\u00edpad\u011b pasiv uveden\u00fdch v\u00a0rozvaze. Da\u0148ovou z\u00e1kladnou aktiv, pop\u0159\u00edpad\u011b pasiv, je hodnota t\u011bchto aktiv, pop\u0159\u00edpad\u011b pasiv, uplatniteln\u00e1 v\u00a0budoucnosti pro da\u0148ov\u00e9 \u00fa\u010dely.<\/p>\n<p>Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka nebo odlo\u017een\u00fd da\u0148ov\u00fd dluh se zjist\u00ed jako sou\u010din v\u00fdsledn\u00e9ho rozd\u00edlu a sazby dan\u011b z\u00a0p\u0159\u00edjm\u016f, kter\u00e1 je stanovena z\u00e1konem \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP). Zm\u011bn\u00ed-li se sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f, je nutno p\u0159epo\u010d\u00edtat z\u016fstatek \u00fa\u010dtu odlo\u017een\u00e9 dan\u011b a rozd\u00edl za\u00fa\u010dtovat prost\u0159ednictv\u00edm \u00fa\u010dtu v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 59.<\/p>\n<p>D\u016fle\u017eit\u00e9 je upozornit na skute\u010dnost, \u017ee \u00fa\u010detn\u00ed jednotka \u00fa\u010dtuje o odlo\u017een\u00e9m dluhu v\u017edy a o odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce s\u00a0ohledem na z\u00e1sadu opatrnosti.<\/p>\n<p>P\u0159i prvn\u00edm \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani se \u010d\u00e1st odlo\u017een\u00e9 dan\u011b, kter\u00e1 se vztahuje k\u00a0p\u0159edchoz\u00edm \u00fa\u010detn\u00edm obdob\u00edm, za\u00fa\u010dtuje na \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 42 a \u010d\u00e1st, kter\u00e1 se vztahuje k\u00a0b\u011b\u017en\u00e9mu \u00fa\u010detn\u00edmu obdob\u00ed, na \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 59. V\u00a0n\u00e1sleduj\u00edc\u00edch letech se na \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 48 \u00fa\u010dtuje zv\u00fd\u0161en\u00ed nebo sn\u00ed\u017een\u00ed odlo\u017een\u00e9 dan\u011b meziro\u010dn\u011b vypo\u010dten\u00e9 ze v\u0161ech p\u0159echodn\u00fdch rozd\u00edl\u016f. V\u00a0p\u0159\u00edpad\u011b zm\u011bny metody se vznikl\u00e9 rozd\u00edly za\u00fa\u010dtuj\u00ed na \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 42 (v praxi nej\u010dast\u011bji na vrub nebo ve prosp\u011bch \u00fa\u010dtu 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed).<\/p>\n<p>Jin\u00fdmi slovy o vzniku odlo\u017een\u00e9ho da\u0148ov\u00e9ho dluhu se \u00fa\u010dtuje \u00fa\u010detn\u00edm z\u00e1pisem 59x \/ 481, zat\u00edmco o vzniku odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky \u00fa\u010detn\u00edm z\u00e1pisem 481 \/ 59x.<\/p>\n<p>Pokud se jedn\u00e1 o \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani v\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed s\u00a0vazbou na minul\u00e1 \u00fa\u010detn\u00ed obdob\u00ed, \u00fa\u010dtuje se \u00fa\u010detn\u00edm z\u00e1pisem v\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 42 (nej\u010dast\u011bji na \u00fa\u010det 424 &#8211; Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed) \/ 481, resp. 481 \/ 424.<\/p>\n<p>Typick\u00fdmi p\u0159\u00edklady p\u0159echodn\u00fdch rozd\u00edl\u016f pro stanoven\u00ed z\u00e1kladny odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky nebo odlo\u017een\u00e9ho da\u0148ov\u00e9ho dluhu jsou zejm\u00e9na:<\/p>\n<h3>Rozd\u00edl \u00fa\u010detn\u00ed a da\u0148ov\u00e9 z\u016fstatkov\u00e9 ceny odpisovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku a dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/h3>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee je \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena vy\u0161\u0161\u00ed ne\u017e da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena, jedn\u00e1 se o z\u00e1kladnu pro odlo\u017een\u00fd da\u0148ov\u00fd dluh. Pokud je \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena ni\u017e\u0161\u00ed ne\u017e da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena, jedn\u00e1 se o z\u00e1kladnu pro odlo\u017eenou da\u0148ovou pohled\u00e1vku.<\/p>\n<h3>Opravn\u00e9 polo\u017eky<\/h3>\n<p>Pokud je tvorba opravn\u00e9 polo\u017eky k\u00a0p\u0159\u00edslu\u0161n\u00e9mu aktivu jen \u00fa\u010detn\u00edm n\u00e1kladem a o\u010dek\u00e1van\u00e9 sn\u00ed\u017een\u00ed ocen\u011bn\u00ed vyj\u00e1d\u0159en\u00e9 opravnou polo\u017ekou se v\u00a0budoucnosti stane da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem z\u00a0hlediska ZDP, jedn\u00e1 se o z\u00e1kladnu pro odlo\u017eenou da\u0148ovou pohled\u00e1vku.<\/p>\n<h3>Ostatn\u00ed rezervy<\/h3>\n<p>Je-li tvorba ostatn\u00edch rezerv pouze \u00fa\u010detn\u00edm n\u00e1kladem a v\u00a0budoucnu o\u010dek\u00e1van\u00fd v\u00fddaj, na kter\u00fd se rezerva tvo\u0159\u00ed, bude znamenat da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad dle pojet\u00ed ZDP, jedn\u00e1 se o z\u00e1kladnu pro odlo\u017eenou da\u0148ovou pohled\u00e1vku.<\/p>\n<h3>Vybran\u00e9 \u00fa\u010detn\u00ed n\u00e1klady, kter\u00e9 budou p\u0159edstavovat da\u0148ov\u00fd n\u00e1klad a\u017e v\u00a0budouc\u00edch \u00fa\u010detn\u00edch obdob\u00edch p\u0159i zaplacen\u00ed<\/h3>\n<p>Typick\u00fdm p\u0159edstavitelem takov\u00e9 situace je nap\u0159\u00edklad pojistn\u00e9 na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed a pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed z\u00a0odm\u011bn zam\u011bstnanc\u016f, kter\u00e9 zam\u011bstnavatel neuhrad\u00ed do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed. Jedn\u00e1 se tedy o \u00fa\u010detn\u00ed n\u00e1klad, kter\u00fd v\u0161ak nen\u00ed da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem z\u00a0hlediska ZDP.<\/p>\n<p>Druh\u00fdm p\u0159\u00edkladem jsou smluvn\u00ed sankce (smluvn\u00ed pokuty a smluvn\u00ed \u00faroky z\u00a0prodlen\u00ed), kter\u00e9 p\u0159edstavuj\u00ed \u00fa\u010detn\u00ed n\u00e1klad u dlu\u017en\u00edka, av\u0161ak da\u0148ov\u00fdm n\u00e1kladem budou a\u017e v\u00a0budouc\u00edm \u00fa\u010detn\u00edm obdob\u00ed p\u0159i zaplacen\u00ed.<\/p>\n<p>V\u00a0obou uveden\u00fdch p\u0159\u00edkladech se jedn\u00e1 o z\u00e1kladnu pro odlo\u017eenou da\u0148ovou pohled\u00e1vku.<\/p>\n<h3>Vybran\u00e9 \u00fa\u010detn\u00ed v\u00fdnosy, kter\u00e9 budou p\u0159edstavovat da\u0148ov\u00fd v\u00fdnos a\u017e v\u00a0budouc\u00edch \u00fa\u010detn\u00edch obdob\u00edch p\u0159i zaplacen\u00ed<\/h3>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b se jedn\u00e1 o smluvn\u00ed sankce (smluvn\u00ed pokuty a smluvn\u00ed \u00faroky z\u00a0prodlen\u00ed), kter\u00e9 p\u0159edstavuj\u00ed \u00fa\u010detn\u00ed v\u00fdnos u v\u011b\u0159itele, av\u0161ak da\u0148ov\u00fdm v\u00fdnosem budou a\u017e v\u00a0budouc\u00edm \u00fa\u010detn\u00edm obdob\u00ed p\u0159i zaplacen\u00ed.<\/p>\n<p>V\u00a0takov\u00e9m p\u0159\u00edpad\u011b se jedn\u00e1 o z\u00e1kladnu pro odlo\u017een\u00fd da\u0148ov\u00fd dluh.<\/p>\n<h3>Neuplatn\u011bn\u00e1 da\u0148ov\u00e1 ztr\u00e1ta<\/h3>\n<p>Pokud je v\u011brn\u011b a poctiv\u011b o\u010dek\u00e1v\u00e1no, \u017ee <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob\/\">neuplatn\u011bn\u00e1 da\u0148ov\u00e1 ztr\u00e1ta<\/a> bude uplatn\u011bna v\u00a0budouc\u00edch zda\u0148ovac\u00edch obdob\u00edch, p\u0159edstavuje titul pro z\u00e1kladnu odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7468\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/02\/pexels-pixabay-209224-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Splatn\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n<p>Splatnou da\u0148 z\u00a0p\u0159\u00edjm\u016f vypo\u010d\u00edt\u00e1me v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Tato da\u0148ov\u00e1 povinnost p\u0159edstavuje dluh v\u016f\u010di spr\u00e1vci dan\u011b, tj. finan\u010dn\u00edmu \u00fa\u0159adu.<\/p>\n<p>O da\u0148ov\u00e9 povinnosti \u00fa\u010dtujeme na vrub \u00fa\u010dtov\u00e9 skupiny 59 (v praxi nej\u010dast\u011bji na \u00fa\u010det 591 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti splatn\u00e1) a ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 34 (v praxi nej\u010dast\u011bji na \u00fa\u010det 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p>Dle \u00a7 23 ZDP se pro zji\u0161t\u011bn\u00ed z\u00e1kladu splatn\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f vych\u00e1z\u00ed u \u00fa\u010detn\u00edch jednotek z\u00a0v\u00fdsledku hospoda\u0159en\u00ed, a to v\u017edy bez vlivu Mezin\u00e1rodn\u00edch \u00fa\u010detn\u00edch standard\u016f.<\/p>\n<p>Hrub\u00fd \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed se n\u00e1sledn\u011b v\u00a0r\u00e1mci transformace na z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f upravuje. Jedn\u00e1 se o polo\u017eky zvy\u0161uj\u00edc\u00ed z\u00e1klad dan\u011b a polo\u017eky sni\u017euj\u00edc\u00ed z\u00e1klad dan\u011b. Polo\u017ekami zvy\u0161uj\u00edc\u00edmi se rozum\u00ed zejm\u00e9na \u00fa\u010detn\u00ed n\u00e1klady, kter\u00e9 nejsou pova\u017eov\u00e1ny za da\u0148ov\u011b \u00fa\u010dinn\u00e9 n\u00e1klady dle ZDP. Polo\u017eky sni\u017euj\u00edc\u00ed p\u0159edstavuj\u00ed p\u0159edev\u0161\u00edm \u00fa\u010detn\u00ed v\u00fdnosy, kter\u00e9 nejsou pova\u017eov\u00e1ny za da\u0148ov\u011b \u00fa\u010dinn\u00e9 v\u00fdnosy dle ZDP. Dal\u0161\u00edmi polo\u017ekami upravuj\u00edc\u00edmi se rozum\u00ed zejm\u00e9na rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy dlouhodob\u00e9ho hmotn\u00e9ho majetku a dlouhodob\u00e9ho nehmotn\u00e9ho majetku, rozd\u00edl mezi \u00fa\u010detn\u00ed a da\u0148ovou z\u016fstatkovou cenou vy\u0159azovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho a dlouhodob\u00e9ho nehmotn\u00e9ho majetku a d\u00e1le dal\u0161\u00ed polo\u017eky upravuj\u00edc\u00ed z\u00e1klad dan\u011b (nap\u0159\u00edklad zohledn\u011bn\u00ed opomenut\u00fdch polo\u017eek v\u00a0\u00fa\u010detnictv\u00ed, polo\u017eek z\u00e1visl\u00fdch na zaplacen\u00ed pro \u00fa\u010dely da\u0148ov\u00e9 \u00fa\u010dinnosti, p\u0159\u00edpadn\u011b dal\u0161\u00ed \u00fapravy dle ZDP).<\/p>\n<p>Od z\u00e1kladu dan\u011b, kter\u00fd z\u00edsk\u00e1me po transformaci v\u00fdsledku hospoda\u0159en\u00ed na z\u00e1klad dan\u011b, se d\u00e1le ode\u010d\u00edtaj\u00ed tzv. polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b (nap\u0159\u00edklad da\u0148ov\u00e1 ztr\u00e1ta minul\u00fdch let, odpo\u010dty na podporu v\u00fdzkumu a v\u00fdvoje, odpo\u010dty na podporu odborn\u00e9ho vzd\u011bl\u00e1v\u00e1n\u00ed, poskytnut\u00e1 bez\u00faplatn\u00e1 pln\u011bn\u00ed (dary).<\/p>\n<p>Ze sn\u00ed\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu se ji\u017e vypo\u010d\u00edt\u00e1 sazbou dan\u011b da\u0148 z\u00a0p\u0159\u00edjm\u016f, kterou je mo\u017en\u00e9 je\u0161t\u011b sn\u00ed\u017eit p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek dle ZDP nap\u0159\u00edklad o slevu na dani za zam\u011bstn\u00e1v\u00e1n\u00ed pracovn\u00edk\u016f se zdravotn\u00edm posti\u017een\u00edm.<\/p>\n<p>V\u00a0souvislosti se splatnou dan\u00ed z\u00a0p\u0159\u00edjm\u016f si p\u0159ipome\u0148me tzv. posledn\u00ed zn\u00e1mou da\u0148, kter\u00e1 je z\u00e1sadn\u00edm ukazatelem pro v\u00fdpo\u010det periodicity a v\u00fd\u0161e z\u00e1loh na da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        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class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4276\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Z\u00e1kladn\u00ed rozd\u00edl mezi splatnou a odlo\u017eenou dan\u00ed z\u00a0p\u0159\u00edjm\u016f p\u0159edstavuje \u00fa\u010del jejich v\u00fdpo\u010dtu. Splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f p\u0159edstavuje skute\u010dn\u00fd dluh v\u016f\u010di spr\u00e1vci dan\u011b a je vypo\u010d\u00edt\u00e1n v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f. Odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f je \u00fa\u010detn\u00ed veli\u010dinou a vypl\u00fdv\u00e1 z\u00a0p\u0159echodn\u00fdch rozd\u00edl\u016f mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi veli\u010dinami. Odlo\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f nab\u00fdv\u00e1 charakteru tzv. odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky nebo tzv. odlo\u017een\u00e9ho da\u0148ov\u00e9ho dluhu.<\/p>\n<p>Z\u00e1kladn\u00ed oporu pro v\u00fdpo\u010det splatn\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f nach\u00e1z\u00edme v\u00a0ZDP, kter\u00fd stanovuje, \u017ee \u201eodrazov\u00fdm m\u016fstkem\u201c pro stanoven\u00ed z\u00e1kladu dan\u011b je \u00fa\u010detn\u00ed (nezdan\u011bn\u00fd hrub\u00fd) v\u00fdsledek hospoda\u0159en\u00ed, a to bez vlivu Mezin\u00e1rodn\u00edch \u00fa\u010detn\u00edch standard\u016f. V\u00fdsledek hospoda\u0159en\u00ed je transformov\u00e1n dle pravidel ZDP na z\u00e1klad dan\u011b, kter\u00fd m\u016f\u017ee b\u00fdt d\u00e1le sni\u017eov\u00e1n o polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b \u2013 p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek ZDP. Od pojmu \u201esplatn\u00e1 da\u0148\u201c je nutno odli\u0161ovat pojem \u201eposledn\u00ed zn\u00e1m\u00e1 da\u0148\u201c, kter\u00e1 je pou\u017e\u00edv\u00e1na jako krit\u00e9rium pro stanoven\u00ed periodicity a v\u00fd\u0161e z\u00e1loh na dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>Naproti tomu z\u00e1kladn\u00ed pravidla pro v\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f nach\u00e1z\u00edme ve Vyhl\u00e1\u0161ce \u010d. 500\/2002 Sb. Je nutn\u00e9 rozli\u0161ovat tituly pro z\u00e1kladnu odlo\u017een\u00e9ho da\u0148ov\u00e9ho dluhu a odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky. Jejich vz\u00e1jemn\u00fdm porovn\u00e1n\u00edm z\u00edsk\u00e1me z\u00e1kladnu pro odlo\u017eenou da\u0148 z\u00a0p\u0159\u00edjm\u016f. Pokud \u00fa\u010dtujeme o odlo\u017een\u00e9 dani, potom o odlo\u017een\u00e9m da\u0148ov\u00e9m dluhu v\u017edy, av\u0161ak o odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce p\u0159i respektov\u00e1n\u00ed z\u00e1sady opatrnosti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odlo\u017een\u00e1 da\u0148 z p\u0159\u00edjm\u016f Zat\u00edmco splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f p\u0159edstavuje \u201ere\u00e1lnou\u201c da\u0148ovou povinnost v\u016f\u010di spr\u00e1vci dan\u011b, kterou vypo\u010d\u00edt\u00e1me v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f za p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":4278,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[267,202,268,99],"class_list":["post-4276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-odlozena-dan","tag-podvojne-ucetnictvi","tag-splatna-dan","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4276","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=4276"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4276\/revisions"}],"predecessor-version":[{"id":17277,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4276\/revisions\/17277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4278"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}