{"id":4426,"date":"2022-04-28T06:00:00","date_gmt":"2022-04-28T06:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/?p=4426"},"modified":"2025-03-18T09:52:51","modified_gmt":"2025-03-18T08:52:51","slug":"zakon-o-danich-z-prijmu-co-obsahuje-a-jak-s-nim-pracovat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zakon-o-danich-z-prijmu-co-obsahuje-a-jak-s-nim-pracovat\/","title":{"rendered":"Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f: co obsahuje a jak s n\u00edm pracovat"},"content":{"rendered":"<p>Za rok 2022 zat\u00edm k aktualizaci z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f nedo\u0161lo, ale Poslaneck\u00e1 sn\u011bmovna u\u010dinila dva v\u00fdznamn\u00e9 vl\u00e1dn\u00ed n\u00e1vrhy:<\/p>\n<ol>\n<li>zru\u0161en\u00ed slevy na evidenci tr\u017eeb v souvislosti s \u00fapln\u00fdm ru\u0161en\u00edm EET od roku 2023,<\/li>\n<li><roz\u0161\u00ed\u0159en\u00ed da\u0148ov\u00fdch \u00falev v souvislosti s podporou Ukrajiny (konkr\u00e9tn\u011b prodlou\u017een\u00ed platnosti horn\u00ed hranice pro uplatn\u011bn\u00ed dar\u016f od z\u00e1kladu dan\u011b ve v\u00fd\u0161i 30 % o 1 rok).<\/li>\n<\/ol>\n<p>Posledn\u00ed d\u016fle\u017eitou novelou ZDP byl da\u0148ov\u00fd bal\u00ed\u010dek 2021, kter\u00fd p\u0159inesl nap\u0159\u00edklad <strong>zv\u00fd\u0161en\u00ed z\u00e1kladn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/diky-sleve-na-poplatnika-usetrite-na-danich-az-30-840-korun-rocne\/\">slevy na poplatn\u00edka na 30 840 K\u010d<\/a><\/strong> v roce 2022. Kv\u016fli \u010dast\u00fdm novelizac\u00edm je d\u016fle\u017eit\u00e9, abyste si v\u017edy vyhledali ZDP ve zn\u011bn\u00ed platn\u00e9m pro dan\u00fd rok.<\/p>\n<h2>Co z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f obsahuje<\/h2>\n<p>Znalost <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/a> se hod\u00ed nejen firm\u00e1m, ale tak\u00e9 fyzick\u00fdm osob\u00e1m (OSV\u010c i zam\u011bstnanc\u016fm). Upravuje toti\u017e podm\u00ednky pro zdan\u011bn\u00ed v\u00fdd\u011blk\u016f a dal\u0161\u00edch p\u0159\u00edjm\u016f.<\/p>\n<p>Proto se mu n\u011bkdy \u0159\u00edk\u00e1 <strong>z\u00e1kon o dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/strong> nebo <strong>z\u00e1kon o <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dan-z-prijmu-fyzickych-a-pravnickych-osob-jak-se-pocita-a-na-koho-se-vztahuje\/\"><strong>dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong><\/a>.<\/p>\n<p>Z\u00e1kon obsahuje d\u00edly t\u00fdkaj\u00edc\u00ed se specifick\u00fdch a v\u00fdjime\u010dn\u00fdch situac\u00ed, proto nen\u00ed nutn\u00e9 \u010d\u00edst ho cel\u00fd. Sta\u010d\u00ed, kdy\u017e si najdete kapitoly, kter\u00e9 se t\u00fdkaj\u00ed probl\u00e9m\u016f, kter\u00e9 \u0159e\u0161\u00edte.<\/p>\n<ul>\n<li><a class=\"slideto\" href=\"#dan-z-prijmu-fyzickych-osob\">DA\u0147 Z P\u0158\u00cdJM\u016e FYZICK\u00ddCH OSOB (\u00a7 2 \u2013 \u00a7 16b)<\/a><\/li>\n<li><a class=\"slideto\" href=\"#dan-z-prijmu-pravnickych-osob\">DA\u0147 Z P\u0158\u00cdJM\u016e PR\u00c1VNICK\u00ddCH OSOB (\u00a7 17 \u2013 \u00a7 21a)<\/a><\/li>\n<li><a class=\"slideto\" href=\"#spolecna-ustanoveni\">SPOLE\u010cN\u00c1 USTANOVEN\u00cd (\u00a7 21b \u2013 \u00a7 38fa)<\/a><\/li>\n<li><a class=\"slideto\" href=\"#zvlastni-ustanoveni-pro-vybirani-dane-z-prijmu\">ZVL\u00c1\u0160TN\u00cd USTANOVEN\u00cd PRO VYB\u00cdR\u00c1N\u00cd DAN\u011a Z P\u0158\u00cdJM\u016e (\u00a7 38g \u2013 \u00a7 38zh)<\/a><\/li>\n<li><a class=\"slideto\" href=\"#registrace\">REGISTRACE (\u00a7 39 \u2013 \u00a7 39b)<\/a><\/li>\n<li><a class=\"slideto\" href=\"#pravomoce-ustanoveni\">PRAVOMOCI VL\u00c1DY A MINISTERSTVA FINANC\u00cd (\u00a7 39p \u2013 \u00a7 39q)<\/a><\/li>\n<li><a class=\"slideto\" href=\"#pravomoce-ustanoveni\">P\u0158ECHODN\u00c1 A Z\u00c1V\u011aRE\u010cN\u00c1 USTANOVEN\u00cd (\u00a7 40 \u2013 \u00a7 42)<\/a><\/li>\n<\/ul>\n<h3 id=\"dan-z-prijmu-fyzickych-osob\">Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob (\u00a7 2 &#8211; \u00a7 16b)<\/h3>\n<p>Prvn\u00ed \u010d\u00e1st ZDP se v\u011bnuje zdan\u011bn\u00ed fyzick\u00fdch osob a hovo\u0159\u00ed o:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Paragraf<\/strong><\/td>\n<td><strong>N\u00e1zev<\/strong><\/td>\n<td><strong>Co se dozv\u00edte<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a7 2<\/td>\n<td>Poplatn\u00edci dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/td>\n<td>Kter\u00e9 osoby jsou povinn\u00e9 odv\u00e1d\u011bt da\u0148 z p\u0159\u00edjm\u016f, jak odli\u0161it da\u0148ov\u00e9 rezidenty a nerezidenty.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 2a<\/td>\n<td>Poplatn\u00edk v pau\u0161\u00e1ln\u00edm re\u017eimu<\/td>\n<td>Jak\u00e9 podm\u00ednky mus\u00edte spl\u0148ovat, abyste se mohli p\u0159ihl\u00e1sit k tzv. pau\u0161\u00e1ln\u00ed dani.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 3<\/td>\n<td>P\u0159edm\u011bt dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/td>\n<td>Kter\u00fdch 5 druh\u016f p\u0159\u00edjm\u016f z\u00e1kon rozli\u0161uje.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 4<\/td>\n<td><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/naucte-se-pracovat-s-novinkami-v-dani-z-prijmu-fyzickych-osob-v-roce-2022\/\">Osvobozen\u00ed od dan\u011b<\/a><\/td>\n<td>Ze kter\u00fdch p\u0159\u00edjm\u016f se da\u0148 nevyb\u00edr\u00e1, resp. kter\u00e9 da\u0148ov\u00e9 polo\u017eky nejste povinni, ale \u010dasto ani opr\u00e1vn\u011bni zahrnout do z\u00e1kladu dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 4a<\/td>\n<td>Osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f<\/td>\n<td>Kter\u00e9 bez\u00faplatn\u011b nabyt\u00e9 p\u0159\u00edjmy jsou osvobozeny od dan\u011b (nap\u0159. d\u011bdictv\u00ed).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 4b<\/td>\n<td>Bytov\u00e1 pot\u0159eba<\/td>\n<td>Co se rozum\u00ed pojmem bytov\u00e1 pot\u0159eba a kdy doch\u00e1z\u00ed k osvobozen\u00ed p\u0159\u00edjm\u016f.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 5<\/td>\n<td>Z\u00e1klad dan\u011b a da\u0148ov\u00e1 ztr\u00e1ta<\/td>\n<td>Co u fyzick\u00fdch osob tvo\u0159\u00ed z\u00e1klad dan\u011b, ze kter\u00e9ho se po\u010d\u00edt\u00e1 v\u00fdsledn\u00e1 da\u0148.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 6<\/td>\n<td>P\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti<\/td>\n<td>Co v\u0161e se zahrnuje do p\u0159\u00edjm\u016f p\u0159i zam\u011bstn\u00e1n\u00ed (= z\u00e1visl\u00e9 \u010dinnosti).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 7<\/td>\n<td>P\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti<\/td>\n<td>Co v\u0161e se zahrnuje do p\u0159\u00edjm\u016f p\u0159i podnik\u00e1n\u00ed (v\u00fdkonu samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 7a<\/td>\n<td><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">Pau\u0161\u00e1ln\u00ed da\u0148<\/a><\/td>\n<td>Jak funguje pau\u0161\u00e1ln\u00ed da\u0148, kdy m\u00edsto n\u011bkolika odvod\u016f plat\u00edte pouze jeden.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 7b<\/td>\n<td><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-na-danovou-evidenci-zdarma\/\">Da\u0148ov\u00e1 evidence<\/a><\/td>\n<td>Jak\u00e9 \u00fadaje obsahuje da\u0148ov\u00e1 evidence a k \u010demu slou\u017e\u00ed.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 8<\/td>\n<td>P\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku<\/td>\n<td>Co spad\u00e1 pod p\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku (nap\u0159. pod\u00edly na zisku obchodn\u00ed korporace, \u00faroky z dr\u017eby cenn\u00fdch pap\u00edr\u016f a v\u00fdnosy dluhopis\u016f).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 9<\/td>\n<td>P\u0159\u00edjmy z n\u00e1jmu<\/td>\n<td>Jak\u00e1 pravidla plat\u00ed u p\u0159\u00edjm\u016f z n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed nebo byt\u016f a z n\u00e1jmu movit\u00fdch v\u011bc\u00ed.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 10<\/td>\n<td>Ostatn\u00ed p\u0159\u00edjmy<\/td>\n<td>Kter\u00e9 druhy p\u0159\u00edjm\u016f se pova\u017euj\u00ed za ostatn\u00ed p\u0159\u00edjmy (nap\u0159. v\u00fdhry z hazardn\u00edch her).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 12<\/td>\n<td>Spole\u010dn\u00e9 p\u0159\u00edjmy a v\u00fddaje<\/td>\n<td>Jak\u00e1 jsou pravidla pro rozd\u011blen\u00ed spole\u010dn\u00fdch v\u00fddaj\u016f souvisej\u00edc\u00edch se spole\u010dn\u00fdmi p\u0159\u00edjmy ze spole\u010dnosti u poplatn\u00edk\u016f.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 13<\/td>\n<td>P\u0159\u00edjmy a v\u00fddaje <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/usetrete-pri-podnikani-diky-spolupracujici-osobe\/\">spolupracuj\u00edc\u00edch osob<\/a><\/td>\n<td>Jak se rozd\u011bluj\u00ed p\u0159\u00edjmy a v\u00fddaje mezi spolupracuj\u00edc\u00ed osoby.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 15<\/td>\n<td>Nezdaniteln\u00e1 \u010d\u00e1st z\u00e1kladu dan\u011b<\/td>\n<td>Kter\u00e9 polo\u017eky si m\u016f\u017eete ode\u010d\u00edst od z\u00e1kladu dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 16<\/td>\n<td>Sazba a v\u00fdpo\u010det dan\u011b pro z\u00e1klad dan\u011b<\/td>\n<td>Jak\u00e9 jsou sazby pro zdan\u011bn\u00ed fyzick\u00fdch osob p\u0159i r\u016fzn\u00e9 v\u00fd\u0161i z\u00e1kladu dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 16a<\/td>\n<td>Sazba a v\u00fdpo\u010det dan\u011b pro z\u00e1klad dan\u011b pro samostatn\u00fd z\u00e1klad dan\u011b<\/td>\n<td>Jak se da\u0148 zaokrouhluje a po\u010d\u00edt\u00e1.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 16ab<\/td>\n<td>V\u00fdpo\u010det dan\u011b<\/td>\n<td>Jak\u00fdm zp\u016fsobem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-danove-slevy-u-podnikajicich-fyzickych-osob-u-dane-z-prijmu\/\">slevy a da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed<\/a> ovlivn\u00ed v\u00fdslednou da\u0148.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 16b<\/td>\n<td>Zda\u0148ovac\u00ed obdob\u00ed<\/td>\n<td>Za jak dlouhou dobu vym\u011b\u0159ujete da\u0148ovou povinnost a vyhotovujete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"dan-z-prijmu-pravnickych-osob\">Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob (\u00a7 2 &#8211; \u00a7 16b)<\/h3>\n<p>Druh\u00e1 \u010d\u00e1st ZDP pojedn\u00e1v\u00e1 o:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Paragraf<\/strong><\/td>\n<td><strong>N\u00e1zev<\/strong><\/td>\n<td><strong>Co se dozv\u00edte<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a7 17<\/td>\n<td>Poplatn\u00edci dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/td>\n<td>Koho se t\u00fdk\u00e1 povinnost odv\u00e1d\u011bt da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, jak odli\u0161\u00edte da\u0148ov\u00e9 rezidenty a nerezidenty.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 17a<\/td>\n<td>Ve\u0159ejn\u011b prosp\u011b\u0161n\u00fd poplatn\u00edk<\/td>\n<td>Kter\u00fd poplatn\u00edk v \u010cR vykon\u00e1v\u00e1 hlavn\u00ed \u010dinnost, kter\u00e1 nen\u00ed podnik\u00e1n\u00edm.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 17b<\/td>\n<td>Z\u00e1kladn\u00ed investi\u010dn\u00ed fond<\/td>\n<td>Co se rozum\u00ed pojmem investi\u010dn\u00ed fond.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 18<\/td>\n<td>Obecn\u00e1 ustanoven\u00ed o p\u0159edm\u011btu dan<\/td>\n<td>Kter\u00e9 p\u0159\u00edjmy nejsou p\u0159edm\u011btem dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 19<\/td>\n<td>Osvobozen\u00ed od dan\u011b<\/td>\n<td>Kter\u00e9 p\u0159\u00edjmy jsou osvobozeny od dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 19b<\/td>\n<td>Osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f<\/td>\n<td>Kter\u00e9 p\u0159\u00edjmy se pova\u017euj\u00ed za bez\u00faplatn\u00e9.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 20<\/td>\n<td>Z\u00e1klad dan\u011b a polo\u017eky sni\u017euj\u00edc\u00ed z\u00e1klad dan\u011b<\/td>\n<td>Kter\u00e9 polo\u017eky sni\u017euj\u00ed z\u00e1klad dan\u011b (a tedy i v\u00fdslednou da\u0148).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 20a<\/td>\n<td>\u2013<\/td>\n<td>Jak se rozd\u011bl\u00ed z\u00e1klad dan\u011b u poplatn\u00edk\u016f dan\u011b, kte\u0159\u00ed byli jen \u010d\u00e1st roku investi\u010dn\u00edm fondem.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 20b<\/td>\n<td>Samostatn\u00fd z\u00e1klad dan\u011b<\/td>\n<td>Kter\u00e9 p\u0159\u00edjmy se zahrnuj\u00ed do samostatn\u00e9ho z\u00e1kladu dan\u011b (nap\u0159. p\u0159\u00edjmy z pod\u00edl\u016f na zisku nebo pod\u00edly na likvida\u010dn\u00edm z\u016fstatku).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 21<\/td>\n<td>Sazba a v\u00fdpo\u010det dan\u011b<\/td>\n<td>Jakou sazbu pou\u017e\u00edt p\u0159i v\u00fdpo\u010dtu v\u00fdsledn\u00e9 dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 21a<\/td>\n<td>Zda\u0148ovac\u00ed obdob\u00ed<\/td>\n<td>Za jak dlouhou dobu vym\u011b\u0159ujete da\u0148ovou povinnost a vyhotovujete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za pr\u00e1vnickou osobu.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"spolecna-ustanoveni\">Spole\u010dn\u00e1 ustanoven\u00ed (\u00a7 21b &#8211; \u00a7 38fa)<\/h3>\n<p>Ve t\u0159et\u00ed \u010d\u00e1sti ZDP jsou uveden\u00e1 ustanoven\u00ed, kter\u00e1 jsou platn\u00e1 pro ob\u011b skupinu poplatn\u00edk\u016f (fyzick\u00fdch i pr\u00e1vnick\u00fdch osob). Nejd\u016fle\u017eit\u011bj\u0161\u00ed paragrafy zachycuje tabulka n\u00ed\u017ee.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Paragraf<\/strong><\/td>\n<td><strong>N\u00e1zev<\/strong><\/td>\n<td><strong>Co se dozv\u00edte<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a7 23<\/td>\n<td>Z\u00e1klad dan\u011b<\/td>\n<td>Jak ur\u010d\u00edte z\u00e1klad dan\u011b z v\u00fdsledku hospoda\u0159en\u00ed (zisk nebo ztr\u00e1ta).<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 26 \u2013 \u00a7 32<\/td>\n<td>Odpisy hmotn\u00e9ho majetku<\/td>\n<td>Co se rozum\u00ed hmotn\u00fdm majetkem, jak\u00e9 jsou zp\u016fsoby odepisov\u00e1n\u00ed, odpisov\u00e9 sazby a d\u00e9lky odpisov\u00e1n\u00ed majetku za\u0159azen\u00e9ho v odpisov\u00fdch skupin\u00e1ch.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 34<\/td>\n<td>Polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b<\/td>\n<td>Jak\u00e9 polo\u017eky sni\u017euj\u00ed z\u00e1klad dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 35<\/td>\n<td>Sleva na dani<\/td>\n<td>O jak\u00e9 slevy a da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed si m\u016f\u017eete sn\u00ed\u017eit da\u0148ovou povinnost.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 38a<\/td>\n<td>Z\u00e1lohy<\/td>\n<td>Kdy v\u00e1m vznik\u00e1 povinnost platit z\u00e1lohy v pr\u016fb\u011bhu roku a v jak\u00e9 v\u00fd\u0161i.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 38c<\/td>\n<td>Pl\u00e1tce dan\u011b<\/td>\n<td>Kdo je pl\u00e1tcem dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 38f<\/td>\n<td>Vylou\u010den\u00ed dvoj\u00edho zdan\u011bn\u00ed p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed<\/td>\n<td>Jak postupovat, vykon\u00e1v\u00e1te-li pracovn\u00ed \u010dinnost mimo hranice \u010cesk\u00e9 republiky.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"zvlastni-ustanoveni-pro-vybirani-dane-z-prijmu\">Zvl\u00e1\u0161tn\u00ed ustanoven\u00ed pro vyb\u00edr\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f (\u00a7 38g &#8211; \u00a7 38zh)<\/h3>\n<p>\u010ctvrt\u00e1 \u010d\u00e1st obsahuje zvl\u00e1\u0161tn\u00ed ustanoven\u00ed pro vyb\u00edr\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f a upravuje pravidla pro fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby.<\/p>\n<p><strong>Fyzick\u00e9 osoby (OSV\u010c a zam\u011bstnanci)<\/strong> se nap\u0159\u00edklad dozv\u00ed:<\/p>\n<ul>\n<li>kdy maj\u00ed povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed,<\/li>\n<li>co dolo\u017eit zam\u011bstnavateli, pokud za n\u011b prov\u00e1d\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/\">ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/a> dan\u011b,<\/li>\n<li>jak\u00fdmi dokumenty prokazuj\u00ed slevy na dani a da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed,<\/li>\n<li>nebo jak\u00e9 jsou podm\u00ednky pro vstup do pau\u0161\u00e1ln\u00edho re\u017eimu.<\/li>\n<\/ul>\n<p><strong>Pr\u00e1vnick\u00e9 osoby<\/strong> nap\u0159\u00edklad zjist\u00ed:<\/p>\n<ul>\n<li>jak postupovat, pokud jejich zda\u0148ovac\u00ed obdob\u00ed trv\u00e1 m\u00e9n\u011b ne\u017e 1 rok,<\/li>\n<li>v jak\u00fdch specifick\u00fdch situac\u00edch se na n\u011b vztahuje povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (nap\u0159. za obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00ed zm\u011bn\u011b zda\u0148ovac\u00edho obdob\u00ed z kalend\u00e1\u0159n\u00edho roku na hospod\u00e1\u0159sk\u00fd rok nebo naopak),<\/li>\n<li>jak\u00e9 jsou podm\u00ednky pro uplatn\u011bn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob\/\">da\u0148ov\u00e9 ztr\u00e1ty<\/a>.<\/li>\n<\/ul>\n<h2 id=\"registrace\">Registrace (\u00a7 39 &#8211; \u00a7 39b)<\/h2>\n<p>P\u00e1t\u00e1 \u010d\u00e1st ZDP se t\u00fdk\u00e1 registrace:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Paragraf<\/strong><\/td>\n<td><strong>N\u00e1zev<\/strong><\/td>\n<td><strong>Co se dozv\u00edte<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a7 39<\/td>\n<td>Registra\u010dn\u00ed povinnost poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/td>\n<td>Kdy je poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob povinen podat p\u0159ihl\u00e1\u0161ku k registraci k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 39a<\/td>\n<td>Registra\u010dn\u00ed povinnost poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/td>\n<td>Kdy je poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob povinen podat p\u0159ihl\u00e1\u0161ku k registraci k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b.<\/td>\n<\/tr>\n<tr>\n<td>\u00a7 39b<\/td>\n<td>Registra\u010dn\u00ed povinnost pl\u00e1tce dan\u011b<\/td>\n<td>Kdy je pl\u00e1tce dan\u011b z p\u0159\u00edjm\u016f povinen podat p\u0159ihl\u00e1\u0161ku k registraci k dani z p\u0159\u00edjm\u016f fyzick\u00fdch nebo pr\u00e1vnick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p id=\"pravomoce-ustanoveni\"><strong>\u0160est\u00e1 (\u00a7 39p \u2013 \u00a7 39q) a sedm\u00e1 \u010d\u00e1st (\u00a7 40 \u2013 \u00a7 42) <\/strong>obsahuje pravomoci vl\u00e1dy a ministerstva financ\u00ed a p\u0159echodn\u00e1 ustanoven\u00ed.<\/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                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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4426\">\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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4426\">\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>Zorientujte se tak\u00e9 v z\u00e1kon\u011b o DPH<\/h2>\n<p>Pokud si chcete roz\u0161\u00ed\u0159it obzory i v dal\u0161\u00edch z\u00e1konech, nap\u0159\u00edklad v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1konu o dani z p\u0159idan\u00e9 hodnoty<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Za rok 2022 zat\u00edm k aktualizaci z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f nedo\u0161lo, ale Poslaneck\u00e1 sn\u011bmovna u\u010dinila dva v\u00fdznamn\u00e9 vl\u00e1dn\u00ed n\u00e1vrhy: zru\u0161en\u00ed slevy na evidenci tr\u017eeb &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4427,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[50,269,125,99],"class_list":["post-4426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-dan-z-prijmu-pravnickych-osob","tag-danova-evidence","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4426","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=4426"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4426\/revisions"}],"predecessor-version":[{"id":17069,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4426\/revisions\/17069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4427"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}