{"id":548,"date":"2016-03-17T22:00:00","date_gmt":"2016-03-17T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zvyseni-danoveho-zvyhodneni-na-deti\/"},"modified":"2023-02-01T15:08:48","modified_gmt":"2023-02-01T14:08:48","slug":"zvyseni-danoveho-zvyhodneni-na-deti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvyseni-danoveho-zvyhodneni-na-deti\/","title":{"rendered":"Zv\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti"},"content":{"rendered":"<style>#main table thead tr th:nth-child(n+2),#main table tbody tr td{text-align:center;}#main table tbody tr td:nth-child(4){background-color:rgba(78, 78, 78, 0.09);}<\/style>\n<p><strong>Za\u010d\u00e1tkem b\u0159ezna byla Poslaneckou sn\u011bmovnou parlamentu \u010cR ve t\u0159et\u00edm \u010dten\u00ed schv\u00e1lena novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, kterou se zvy\u0161uje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti.<\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <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>Novelu se sv\u00fdmi osmi body lze hodnotit jako velmi stru\u010dnou. Pro v\u011bt\u0161inu poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob bude zcela jist\u011b nejpodstatn\u011bj\u0161\u00edm bodem <strong>zv\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na druh\u00e9, t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b<\/strong>. P\u0159esto\u017ee se zat\u00edm je\u0161t\u011b nejedn\u00e1 o z\u00e1kon zve\u0159ejn\u011bn\u00fd ve Sb\u00edrce z\u00e1kon\u016f, lze o\u010dek\u00e1vat, \u017ee po schv\u00e1len\u00ed Sen\u00e1tem a po podpisu prezidenta vstoup\u00ed v platnost, nebo\u0165 se jedn\u00e1 o n\u00e1vrh z\u00e1kona, kter\u00fd je v souladu s Programov\u00fdm prohl\u00e1\u0161en\u00edm vl\u00e1dy.<\/p>\n<p>Schv\u00e1lenou novelou se <strong>sleva na druh\u00e9 d\u00edt\u011b zvy\u0161uje o 100 K\u010d m\u011bs\u00ed\u010dn\u011b, ro\u010dn\u00ed sleva pak \u010din\u00ed 17&nbsp;004 K\u010d. Na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b potom doch\u00e1z\u00ed k n\u00e1r\u016fstu o 300 K\u010d m\u011bs\u00ed\u010dn\u011b, resp. na 20&nbsp;604 K\u010d za rok<\/strong>. Zv\u00fd\u0161en\u00ed slev by m\u011bli poplatn\u00edci uplatnit <strong>zp\u011btn\u011b za cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed 2016<\/strong> a to bu\u010f formou z\u00fa\u010dtov\u00e1n\u00ed u sv\u00e9ho zam\u011bstnavatele, nebo p\u0159es da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Je pot\u0159eba zm\u00ednit, \u017ee v\u00fd\u0161e <strong>maxim\u00e1ln\u00edho da\u0148ov\u00e9ho bonusu z\u016fst\u00e1v\u00e1 i po novele nezm\u011bn\u011bn\u00e1 a \u010din\u00ed 60&nbsp;300 K\u010d ro\u010dn\u011b<\/strong>.<\/p>\n<p>Z\u00e1v\u011brem uv\u00e1d\u00edm tabulku z d\u016fvodov\u00e9 zpr\u00e1vy ke komentovan\u00e9 novele, ze kter\u00e9 je patrn\u00fd v\u00fdvoj da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed v letech 2014 a\u017e 2017.<\/p>\n<h2>V\u00fdvoj v\u00fd\u0161e ro\u010dn\u00edho da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed v letech 2014 a\u017e 2017<\/h2>\n<table style=\"font-size: 11px;line-height: 22px;margin: 20px auto;\">\n<thead>\n<tr>\n<th>V\u00fd\u0161e da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed v K\u010d <\/th>\n<th>2014<\/th>\n<th>2015<\/th>\n<th>2016<\/th>\n<th>2017<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th>Na jedno d\u00edt\u011b<\/th>\n<td>13 404<\/td>\n<td>13 404<\/td>\n<td>13 404<\/td>\n<td>13 404<\/td>\n<\/tr>\n<tr>\n<th>Na druh\u00e9 d\u00edt\u011b<\/th>\n<td>13 404<\/td>\n<td>15 804<\/td>\n<td>17 004<\/td>\n<td>19 404<\/td>\n<\/tr>\n<tr>\n<th> Na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b<\/th>\n<td>13 404<\/td>\n<td>17 004<\/td>\n<td>20 604<\/td>\n<td>24 204<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Za\u010d\u00e1tkem b\u0159ezna byla Poslaneckou sn\u011bmovnou parlamentu \u010cR ve t\u0159et\u00edm \u010dten\u00ed schv\u00e1lena novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, kterou se zvy\u0161uje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti.<\/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":[12,8],"tags":[50,105],"class_list":["post-548","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-zvyhodneni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/548","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=548"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/548\/revisions"}],"predecessor-version":[{"id":5482,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/548\/revisions\/5482"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}