{"id":4302,"date":"2022-03-07T07:00:00","date_gmt":"2022-03-07T07:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/naucte-se-pracovat-s-novinkami-v-dani-z-prijmu-pravnickych-osob-a-ucetnictvi-v-roce-2022\/"},"modified":"2023-02-01T15:06:04","modified_gmt":"2023-02-01T14:06:04","slug":"naucte-se-pracovat-s-novinkami-v-dani-z-prijmu-pravnickych-osob-a-ucetnictvi-v-roce-2022","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/naucte-se-pracovat-s-novinkami-v-dani-z-prijmu-pravnickych-osob-a-ucetnictvi-v-roce-2022\/","title":{"rendered":"Nau\u010dte se pracovat s novinkami v dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob a \u00fa\u010detnictv\u00ed v roce 2022"},"content":{"rendered":"<h2>Ozn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed<\/h2>\n<p>Zastavme se nejprve u ozn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed dle \u00a7 38da ZDP. Jedn\u00e1 se o povinnost, kter\u00e1 byla od roku 2021 v\u00fdrazn\u011b novelizov\u00e1na a za uplynul\u00fd rok bude nutn\u00e9 p\u0159\u00edslu\u0161n\u00e9 ozn\u00e1men\u00ed spr\u00e1vci dan\u011b p\u0159edlo\u017eit, pokud poplatn\u00edk spln\u00ed z\u00e1konn\u00e9 podm\u00ednky.<\/p>\n<p>Dle ZDP je pl\u00e1tce dan\u011b, kter\u00fd je pl\u00e1tcem p\u0159\u00edjmu plynouc\u00edho ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky da\u0148ov\u00e9mu nerezidentovi, ze kter\u00e9ho je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b, a to i v\u00a0p\u0159\u00edpad\u011b, \u017ee je tento p\u0159\u00edjem od dan\u011b osvobozen nebo o n\u011bm mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nepodl\u00e9h\u00e1 zdan\u011bn\u00ed v\u00a0\u010cesk\u00e9 republice, povinen tuto skute\u010dnost ozn\u00e1mit spr\u00e1vci dan\u011b.<\/p>\n<p>Je nutn\u00e9 rozli\u0161ovat p\u0159\u00edjmy, kter\u00e9 ve vazb\u011b na v\u00fd\u0161e uveden\u00e9 ustanoven\u00ed podl\u00e9haj\u00ed dani vyb\u00edran\u00e9 sr\u00e1\u017ekou dan\u011b podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b na stran\u011b jedn\u00e9 a p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 nebo o nich\u017e stanov\u00ed mezin\u00e1rodn\u00ed smlouva, \u017ee nepodl\u00e9haj\u00ed zdan\u011bn\u00ed v\u00a0\u010cesk\u00e9 republice na stran\u011b druh\u00e9.<\/p>\n<p>Jedn\u00e1-li se o p\u0159\u00edjem, ze kter\u00e9ho je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b, je pl\u00e1tce dan\u011b povinen spr\u00e1vci dan\u011b podat ozn\u00e1men\u00ed podle v\u00fd\u0161e uveden\u00e9ho ustanoven\u00ed.<\/p>\n<p>Jedn\u00e1-li se o p\u0159\u00edjem, kter\u00fd je od dan\u011b osvobozen nebo o n\u011bm\u017e mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nepodl\u00e9h\u00e1 zdan\u011bn\u00ed v\u00a0\u010cesk\u00e9 republice, je pl\u00e1tce dan\u011b v\u00fd\u0161e uveden\u00e9 ozn\u00e1men\u00ed povinen podat spr\u00e1vci dan\u011b nejpozd\u011bji do 31. ledna kalend\u00e1\u0159n\u00edho roku bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m by byl povinen prov\u00e9st sr\u00e1\u017eku dan\u011b, kdyby dan\u00fd p\u0159\u00edjem nebyl od dan\u011b osvobozen a podl\u00e9hal by zdan\u011bn\u00ed v\u00a0\u010cesk\u00e9 republice.<\/p>\n<p>Dle ZDP je pl\u00e1tce dan\u011b povinen podat v\u00fd\u0161e uveden\u00e9 ozn\u00e1men\u00ed jen:<\/p>\n<p>a) na tiskopisu vydan\u00e9m Ministerstvem financ\u00ed \u010cesk\u00e9 republiky,<\/p>\n<p>b)\u00a0na tiskov\u00e9m v\u00fdstupu z\u00a0po\u010d\u00edta\u010dov\u00e9 tisk\u00e1rny, kter\u00fd m\u00e1 \u00fadaje, obsah a uspo\u0159\u00e1d\u00e1n\u00ed \u00fadaj\u016f shodn\u00e9 s\u00a0tiskopisem podle p\u00edsmene a), nebo<\/p>\n<p>c)\u00a0datovou zpr\u00e1vou s\u00a0vyu\u017eit\u00edm d\u00e1lkov\u00e9ho p\u0159\u00edstupu ve form\u00e1tu a struktu\u0159e zve\u0159ejn\u011bn\u00e9 spr\u00e1vcem dan\u011b 1) podepsanou zp\u016fsobem, se kter\u00fdm jin\u00fd pr\u00e1vn\u00ed p\u0159edpis spojuje \u00fa\u010dinky vlastnoru\u010dn\u00edho podpisu, 2) s\u00a0ov\u011b\u0159enou identitou podatele zp\u016fsobem, kter\u00fdm se lze p\u0159ihl\u00e1sit do jeho datov\u00e9 schr\u00e1nky, nebo 3) dodate\u010dn\u011b potvrzenou za podm\u00ednek uveden\u00fdch v\u00a0da\u0148ov\u00e9m \u0159\u00e1du.<\/p>\n<p>Pokud m\u00e1 pl\u00e1tce dan\u011b nebo jeho z\u00e1stupce datovou schr\u00e1nku, kter\u00e1 mu byla z\u0159\u00edzena ze z\u00e1kona, nebo m\u00e1 z\u00e1konem ulo\u017eenou povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, je povinen u\u010dinit ozn\u00e1men\u00ed pouze podle p\u00edsmene c) v\u00fd\u0161e uveden\u00e9ho ustanoven\u00ed.<\/p>\n<p>V\u00a0ozn\u00e1men\u00ed je pl\u00e1tce dan\u011b povinen krom\u011b obecn\u00fdch n\u00e1le\u017eitost\u00ed pod\u00e1n\u00ed uv\u00e9st:<\/p>\n<ul>\n<li>sv\u00e9 identifika\u010dn\u00ed \u00fadaje,<\/li>\n<li>identifika\u010dn\u00ed \u00fadaje p\u0159\u00edjemce p\u0159\u00edjmu,<\/li>\n<li>\u00fadaje t\u00fdkaj\u00edc\u00ed se p\u0159\u00edjmu a dan\u011b sra\u017een\u00e9 nebo vybran\u00e9 z\u00a0tohoto p\u0159\u00edjmu.<\/li>\n<\/ul>\n<p>Pl\u00e1tce dan\u011b nen\u00ed povinen podat v\u00fd\u0161e uveden\u00e9 ozn\u00e1men\u00ed o:<\/p>\n<ul>\n<li>p\u0159\u00edjmech, kter\u00e9 jsou od dan\u011b osvobozeny nebo o nich\u017e mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nepodl\u00e9haj\u00ed zdan\u011bn\u00ed v\u00a0\u010cesk\u00e9 republice, pokud souhrnn\u00e1 hodnota t\u011bchto p\u0159\u00edjm\u016f stejn\u00e9ho druhu nep\u0159esahuje v\u00a0kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, ve kter\u00e9m by pl\u00e1tce dan\u011b byl povinen dan\u00e9mu da\u0148ov\u00e9mu nerezidentovi z\u00a0t\u011bchto p\u0159\u00edjm\u016f prov\u00e9st sr\u00e1\u017eku dan\u011b, \u010d\u00e1stku ve v\u00fd\u0161i K\u010d 300.000,&#8211;,<\/li>\n<li>p\u0159\u00edjmu podle \u00a7 6 odst. 4 ZDP (p\u0159\u00edjmy zdan\u011bn\u00e9 sr\u00e1\u017ekou dan\u011b podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti),<\/li>\n<li>p\u0159\u00edjmu, o kter\u00e9m m\u00e1 povinnost podat spr\u00e1vci dan\u011b ozn\u00e1men\u00ed podle z\u00e1kona o mezin\u00e1rodn\u00ed spolupr\u00e1ci p\u0159i spr\u00e1v\u011b dan\u00ed.<\/li>\n<\/ul>\n<p>ZDP rovn\u011b\u017e pamatuje na skute\u010dnost, \u017ee spr\u00e1vce dan\u011b m\u016f\u017ee pl\u00e1tce dan\u011b na z\u00e1klad\u011b jeho \u017e\u00e1dosti v\u00a0od\u016fvodn\u011bn\u00fdch p\u0159\u00edpadech zprostit oznamovac\u00ed povinnosti na dobu nejv\u00fd\u0161e p\u011bti let.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7668\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/neonbrand-Ak5c5VTch5E-unsplash-1024x611.jpg\" alt=\"\" width=\"1024\" height=\"611\" \/><\/p>\n<h2>Hmotn\u00fd majetek<\/h2>\n<p>Jak ji\u017e v\u00edme, novela ZDP od 1. ledna 2021 zv\u00fd\u0161ila limit pro vstupn\u00ed cenu hmotn\u00e9ho (movit\u00e9ho) majetku a technick\u00e9ho zhodnocen\u00ed hmotn\u00e9ho majetku z\u00a0\u010d\u00e1stky ve v\u00fd\u0161i K\u010d 40.000,&#8211; na \u010d\u00e1stku ve v\u00fd\u0161i K\u010d 80.000,&#8211;. Dobrovoln\u011b bylo mo\u017en\u00e9 vyu\u017e\u00edt zp\u011btnou \u00fa\u010dinnost novely z\u00e1kona ji\u017e pro hmotn\u00fd majetek po\u0159\u00edzen\u00fd od 1. ledna 2020. Povinn\u011b je novela ZDP uplat\u0148ov\u00e1na pro hmotn\u00fd majetek po\u0159\u00edzen\u00ed po\u010d\u00ednaje 1. lednem 2021.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b hmotn\u00e9ho majetku za\u0159azen\u00e9ho v\u00a01. nebo 2. odpisov\u00e9 skupin\u011b dle P\u0159\u00edlohy \u010d. 1 ZDP nezapome\u0148me na mo\u017enost uplatn\u011bn\u00ed tzv. mimo\u0159\u00e1dn\u00fdch odpis\u016f.<\/p>\n<p>Hmotn\u00fd majetek za\u0159azen\u00fd v\u00a0odpisov\u00e9 skupin\u011b 1 podle P\u0159\u00edlohy \u010d. 1 ZDP po\u0159\u00edzen\u00fd v\u00a0obdob\u00ed od 1. ledna 2020 do 31. prosince 2021 m\u016f\u017ee poplatn\u00edk, kter\u00fd je jeho prvn\u00edm odpisovatelem, odepsat rovnom\u011brn\u011b bez p\u0159eru\u0161en\u00ed do 100 % vstupn\u00ed ceny za 12 m\u011bs\u00edc\u016f.<\/p>\n<p>Hmotn\u00fd majetek za\u0159azen\u00fd v\u00a0odpisov\u00e9 skupin\u011b 2 podle P\u0159\u00edlohy \u010d. 1 k\u00a0tomuto z\u00e1konu po\u0159\u00edzen\u00fd v\u00a0obdob\u00ed od 1. ledna 2020 do 31. prosince 2021 m\u016f\u017ee poplatn\u00edk, kter\u00fd je jeho prvn\u00edm odpisovatelem, odepsat bez p\u0159eru\u0161en\u00ed do 100 % vstupn\u00ed ceny za 24 m\u011bs\u00edc\u016f, p\u0159itom za prvn\u00edch 12 m\u011bs\u00edc\u016f uplatn\u00ed odpisy rovnom\u011brn\u011b do v\u00fd\u0161e 60 % vstupn\u00ed ceny hmotn\u00e9ho majetku a za dal\u0161\u00edch bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch 12 m\u011bs\u00edc\u016f uplatn\u00ed odpisy rovnom\u011brn\u011b do v\u00fd\u0161e 40 % vstupn\u00ed ceny hmotn\u00e9ho majetku.<\/p>\n<p>Mimo\u0159\u00e1dn\u00e9 odpisy pat\u0159\u00ed do skupiny tzv. m\u011bs\u00ed\u010dn\u00edch \u010dasov\u00fdch odpis\u016f se specifick\u00fdmi podm\u00ednkami pro da\u0148ov\u00e9 odpisov\u00e1n\u00ed.<\/p>\n<p>Tyto odpisy se stanov\u00ed s\u00a0p\u0159esnost\u00ed na cel\u00e9 m\u011bs\u00edce. P\u0159itom poplatn\u00edk m\u00e1 povinnost zah\u00e1jit toto odpisov\u00e1n\u00ed po\u010d\u00ednaje m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po dni, v\u00a0n\u011bm\u017e byly spln\u011bny podm\u00ednky pro odpisov\u00e1n\u00ed. P\u0159i zah\u00e1jen\u00ed nebo ukon\u010den\u00ed odpisov\u00e1n\u00ed v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed lze uplatnit odpisy pouze ve v\u00fd\u0161i p\u0159ipadaj\u00edc\u00ed na toto zda\u0148ovac\u00ed obdob\u00ed. Tyto da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<p>Technick\u00e9 zhodnocen\u00ed hmotn\u00e9ho majetku, u n\u011bho\u017e jsou uplat\u0148ov\u00e1ny mimo\u0159\u00e1dn\u00e9 odpisy, nezvy\u0161uje jeho vstupn\u00ed cenu. Ukon\u010den\u00e9 technick\u00e9 zhodnocen\u00ed se zat\u0159\u00edd\u00ed do odpisov\u00e9 skupiny, ve kter\u00e9 je zat\u0159\u00edd\u011bn hmotn\u00fd majetek, na kter\u00e9m je technick\u00e9 zhodnocen\u00ed provedeno, a odpisuje se jako hmotn\u00fd majetek podle p\u0159\u00edslu\u0161n\u00fdch ustanoven\u00ed ZDP (\u00a7 26 a\u017e \u00a7 30 a \u00a7 31 a\u017e \u00a7 33).<\/p>\n<h2>Nehmotn\u00fd majetek<\/h2>\n<p>Nezapome\u0148me, \u017ee v\u00a0p\u0159\u00edpad\u011b nehmotn\u00e9ho majetku do\u0161lo k\u00a01. lednu 2021 k\u00a0jeho vypu\u0161t\u011bn\u00ed z\u00a0ZDP, konkr\u00e9tn\u011b \u00a7 32a ZDP byl zru\u0161en. To znamen\u00e1, \u017ee kategorie nehmotn\u00e9ho majetku dle ZDP ji\u017e od roku 2021 neexistuje a \u00fa\u010detn\u00ed odpisy dlouhodob\u00e9ho nehmotn\u00e9ho majetku se st\u00e1vaj\u00ed da\u0148ov\u00fdm n\u00e1kladem. Z\u00a0hlediska p\u0159echodn\u00fdch ustanoven\u00ed ZDP bylo mo\u017en\u00e9 toto vypu\u0161t\u011bn\u00ed nehmotn\u00e9ho majetku ze ZDP dobrovoln\u011b aplikovat ji\u017e pro nehmotn\u00fd majetek po\u0159\u00edzen\u00fd od 1. ledna 2020, povinn\u011b je v\u0161ak nutn\u00e9 tuto novelu ZDP uplatnit u nehmotn\u00e9ho majetku po\u0159\u00edzen\u00e9ho od 1. ledna 2021.<\/p>\n<p>U poplatn\u00edk\u016f s\u00a0da\u0148ovou evidenc\u00ed se v\u0161ak v\u00a0p\u0159\u00edpad\u011b nehmotn\u00e9ho majetku nic nem\u011bn\u00ed. Tato kategorie, v\u010detn\u011b technick\u00e9ho zhodnocen\u00ed, u t\u011bchto poplatn\u00edk\u016f neexistovala a st\u00e1le neexistuje.<\/p>\n<h2>Sleva na dani za zastavenou exekuci<\/h2>\n<p>S\u00a0\u00fa\u010dinnost\u00ed od 1. ledna 2022 je v\u00a0ZDP zavedena nov\u00e1 sleva na dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch (i fyzick\u00fdch) osob, a sice \u201esleva na dani za zastavenou exekuci\u201c.<\/p>\n<p>Dle nov\u00e9ho ustanoven\u00ed \u00a7 35 odst. 4 ZDP se da\u0148 poplatn\u00edka vypo\u010dten\u00e1 za zda\u0148ovac\u00ed obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, sni\u017euje o slevu za zastavenou exekuci, jej\u00ed\u017e v\u00fd\u0161e odpov\u00edd\u00e1 v\u00fd\u0161i n\u00e1hrady, kterou opr\u00e1vn\u011bn\u00e9mu v\u00a0dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, p\u0159izn\u00e1 exekutor p\u0159i zastaven\u00ed exekuce, jej\u00edm\u017e p\u0159edm\u011btem byla pohled\u00e1vka nep\u0159evy\u0161uj\u00edc\u00ed \u010d\u00e1stku K\u010d 1.500,&#8211; bez p\u0159\u00edslu\u0161enstv\u00ed, a kter\u00e1 prob\u00edhala po dobu alespo\u0148 t\u0159\u00ed let p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti t\u00e9to novely ZDP, z\u00a0d\u016fvodu, \u017ee v\u00a0t\u011bchto t\u0159ech letech nebyla tato pohled\u00e1vka vymo\u017eena ani\u017e z\u010d\u00e1sti. Sleva na dani se bude dokl\u00e1dat \u201eUsnesen\u00edm o zastaven\u00ed exekuce\u201c, kter\u00e9 se bude p\u0159ikl\u00e1dat k\u00a0da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed k\u00a0dani 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        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4302\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a 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\/4302\">\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>Rok 2022 p\u0159inesl n\u011bkolik novinek z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, av\u0161ak nejv\u00edce je nutn\u00e9 respektovat ji\u017e \u00fa\u010dinn\u00e9 novely ZDP z\u00a0roku 2021. Prim\u00e1rn\u011b se jedn\u00e1 o novelizovan\u00e9 ustanoven\u00ed ZDP pro \u201eOzn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed, tj. ozn\u00e1men\u00ed pl\u00e1tc\u016f (\u010desk\u00fdch da\u0148ov\u00fdch rezident\u016f), kte\u0159\u00ed prov\u00e1d\u011bj\u00ed vybran\u00e9 platby \u010desk\u00fdm da\u0148ov\u00fdm nerezident\u016fm. V\u00a0tomto p\u0159\u00edpad\u011b rozli\u0161ujeme, zda se z\u00a0uveden\u00fdch p\u0159\u00edjm\u016f odv\u00e1d\u00ed da\u0148 sr\u00e1\u017ekou dan\u011b u zdroje nebo zda se jedn\u00e1 o p\u0159\u00edjem od dan\u011b osvobozen\u00fd, p\u0159\u00edpadn\u011b p\u0159\u00edjem, o n\u011bm\u017e mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nen\u00ed p\u0159edm\u011btem dan\u011b na \u00fazem\u00ed \u010cesk\u00e9 republiky.<\/p>\n<p>Dal\u0161\u00ed v\u00fdznamnou novelou, kter\u00e1 se projev\u00ed p\u0159i zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2021 a d\u00e1le v\u00a0roce 2022, je zv\u00fd\u0161en\u00ed hranice vstupn\u00ed ceny pro vymezen\u00ed vybran\u00e9ho hmotn\u00e9ho movit\u00e9ho majetku z\u00a0\u010d\u00e1stky ve v\u00fd\u0161i K\u010d 40.000,&#8211; na \u010d\u00e1stku ve v\u00fd\u0161i K\u010d 80.000,&#8211;, jako\u017e i zv\u00fd\u0161en\u00ed vstupn\u00ed ceny pro technick\u00e9 zhodnocen\u00ed hmotn\u00e9ho majetku.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b nehmotn\u00e9ho majetku doch\u00e1z\u00ed od roku 2021 ke zru\u0161en\u00ed \u00a7 32a ZDP a \u00fa\u010detn\u00ed odpisy nov\u011b po\u0159\u00edzen\u00e9ho nehmotn\u00e9ho majetku od \u00fa\u010dinnosti ZDP budou tedy p\u0159i spln\u011bn\u00ed dal\u0161\u00edch z\u00e1konn\u00fdch podm\u00ednek da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem.<\/p>\n<p>Jak v\u00a0p\u0159\u00edpad\u011b novely pro hmotn\u00fd, tak i nehmotn\u00fd majetek je nutn\u00e9 pe\u010dliv\u011b studovat p\u0159echodn\u00e1 ustanoven\u00ed ZDP.<\/p>\n<p>Zcela novou slevu na dani zav\u00e1d\u00ed ZDP od roku 2022 v\u00a0institutu tzv. slevy na dani za zastavenou exekuci. Tato da\u0148ov\u00e1 sleva je pou\u017eiteln\u00e1 z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f jak pro fyzick\u00e9, tak pro pr\u00e1vnick\u00e9 osoby.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ozn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed Zastavme se nejprve u ozn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed dle \u00a7 38da ZDP. Jedn\u00e1 se o povinnost, kter\u00e1 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":4304,"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":[89,207,116,62],"class_list":["post-4302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-hmotny-majetek","tag-nehmotny-majetek","tag-pravnicka-osoba","tag-sleva-na-dani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4302","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=4302"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4302\/revisions"}],"predecessor-version":[{"id":5235,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4302\/revisions\/5235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4304"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}