{"id":639,"date":"2017-03-02T22:00:00","date_gmt":"2017-03-02T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/nova-sleva-na-evidenci-trzeb\/"},"modified":"2023-02-01T15:08:37","modified_gmt":"2023-02-01T14:08:37","slug":"nova-sleva-na-evidenci-trzeb","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/novinky-z-money\/nova-sleva-na-evidenci-trzeb\/","title":{"rendered":"Nov\u00e1 sleva na evidenci tr\u017eeb"},"content":{"rendered":"<p><strong>P\u0159i zpracov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob za zda\u0148ovac\u00ed obdob\u00ed 2016 se m\u016f\u017eeme setkat s\u00a0novou slevou na dani. Jedn\u00e1 se o slevu na evidenci tr\u017eeb.<\/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>Nov\u00e1 sleva na dani se do z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) dostala d\u00edky doprovodn\u00e9mu z\u00e1konu k\u00a0z\u00e1konu o evidenci tr\u017eeb \u2013 konkr\u00e9tn\u011b se jednalo o z\u00e1kon \u010d. 113\/2016 Sb. Novinka nabyla \u00fa\u010dinnosti 1. prosince 2016.<\/p>\n<p>Sleva na evidenci tr\u017eeb je v\u00a0ZDP upravena na dvou m\u00edstech:<\/p>\n<ul>\n<li>35ba odst. 1 p\u00edsm. h) \u2013 roz\u0161i\u0159uje v\u00fd\u010det slev pro fyzick\u00e9 osoby o slevu na evidenci tr\u017eeb a<\/li>\n<li>35bc \u2013 definuje podm\u00ednky pro jej\u00ed uplatn\u011bn\u00ed.<\/li>\n<\/ul>\n<p>Podm\u00ednky pro uplatn\u011bn\u00ed slevy na evidenci tr\u017eeb:<\/p>\n<ol>\n<li>v\u00fd\u0161e slevy na evidenci tr\u017eeb se vypo\u010dte jako <strong>kladn\u00fd rozd\u00edl mezi 15 % d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b ze samostatn\u00e9 \u010dinnosti a z\u00e1kladn\u00ed slevy na poplatn\u00edka<\/strong>, <strong>maxim\u00e1ln\u011b v\u0161ak m\u016f\u017ee \u010dinit 5\u00a0000 K\u010d<\/strong>,<\/li>\n<li>slevu na evidenci tr\u017eeb lze uplatnit pouze ve zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m poplatn\u00edk <strong>poprv\u00e9 zaevidoval tr\u017ebu<\/strong>, kterou m\u00e1 podle z\u00e1kona o evidenci tr\u017eeb povinnost evidovat.<\/li>\n<\/ol>\n<p>Z\u00a0konstrukce nov\u00e9 pr\u00e1vn\u00ed \u00fapravy vypl\u00fdv\u00e1, \u017ee v\u00fd\u0161e slevy na evidenci tr\u017eeb je ur\u010dov\u00e1na d\u00edl\u010d\u00edm z\u00e1kladem dan\u011b ze samostatn\u00e9 \u010dinnosti, p\u0159i\u010dem\u017e nen\u00ed d\u016fle\u017eit\u00e9, z\u00a0jak\u00e9 \u010dinnosti dan\u00e9 tr\u017eby plynou (zda se jedn\u00e1 o evidovan\u00e9 tr\u017eby podle z\u00e1kona o evidenci tr\u017eeb \u010di nikoliv) a vzhledem k \u201e\u010dasov\u00e9mu\u201c omezen\u00ed mo\u017enosti uplatnit slevu na evidenci tr\u017eeb je z\u0159ejm\u00e9, \u017ee za zda\u0148ovac\u00ed obdob\u00ed 2016 se tato mo\u017enost bude t\u00fdkat podnikatel\u016f s\u00a0p\u0159\u00edjmy ze stravovac\u00edch\u00a0a ubytovac\u00edch slu\u017eeb.<\/p>\n<p>Samotn\u00e9 \u201efungov\u00e1n\u00ed\u201c nov\u00e9 slevy na evidenci tr\u017eeb si uk\u00e1\u017eeme na t\u0159ech p\u0159\u00edkladech.<\/p>\n<h2>P\u0159\u00edklad \u010d. 1<\/h2>\n<p>Poplatn\u00edk \u2013 fyzick\u00e1 osoba \u2013 provozuje ubytovac\u00ed za\u0159\u00edzen\u00ed (jin\u00e9 p\u0159\u00edjmy nem\u00e1). Od 1. prosince 2016 se na n\u011bj podle z\u00e1kona o evidenci tr\u017eeb za\u010dala vztahovat povinnost evidovat tr\u017eby. Uplat\u0148uje pouze z\u00e1kladn\u00ed slevu na dani na poplatn\u00edka. D\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze samostatn\u00e9 \u010dinnosti \u010dinil 600\u00a0000&nbsp;K\u010d.<\/p>\n<p>V\u00fdpo\u010det slevy: (600\u00a0000 x 0,15) \u2013 24\u00a0840 = 65\u00a0160. <strong>Maxim\u00e1ln\u00ed v\u00fd\u0161e slevy \u010din\u00ed 5\u00a0000 K\u010d.<\/strong><\/p>\n<h2>P\u0159\u00edklad \u010d. 2<\/h2>\n<p>Zad\u00e1n\u00ed je stejn\u00e9 jako v\u00a0p\u0159\u00edkladu \u010d. 1, pouze d\u00edl\u010d\u00ed z\u00e1klad dan\u011b \u010dinil 180\u00a0000 K\u010d.<\/p>\n<p>V\u00fdpo\u010det slevy: (180\u00a0000 x 0,15) \u2013 24\u00a0840 = 2.160. <strong>Maxim\u00e1ln\u00ed v\u00fd\u0161e slevy \u010din\u00ed 2.160 K\u010d.<\/strong><\/p>\n<h2>P\u0159\u00edklad \u010d. 3<\/h2>\n<p>Zad\u00e1n\u00ed op\u011bt toto\u017en\u00e9 s\u00a0p\u0159ede\u0161l\u00fdmi p\u0159\u00edklady, rozd\u00edl je v\u0161ak v\u00a0d\u00edl\u010d\u00edm z\u00e1kladu dan\u011b ze samostatn\u00e9 \u010dinnosti \u2013 \u010din\u00ed 40\u00a0000 K\u010d.<\/p>\n<p>V\u00fdpo\u010det slevy: (40\u00a0000 x 0,15) \u2013 24\u00a0480 = &#8211; 18\u00a0480. <strong>Slevu na evidenci tr\u017eeb nelze uplatnit.<\/strong><\/p>\n<p>Pokud bychom m\u011bli zobecnit v\u00fd\u0161e uveden\u00e9 p\u0159\u00edklady, lze konstatovat, \u017ee za situace, kdy poplatn\u00edk m\u00e1 pouze p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti, tak <strong>sleva na evidenci tr\u017eeb za\u010d\u00edn\u00e1 da\u0148ov\u011b \u201efungovat\u201c a\u017e od z\u00e1kladu dan\u011b ve v\u00fd\u0161i cca 166 tis. K\u010d. <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i zpracov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob za zda\u0148ovac\u00ed obdob\u00ed 2016 se m\u016f\u017eeme setkat s\u00a0novou slevou na dani. Jedn\u00e1 se o slevu na evidenci &#8230;<\/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":[30,4],"tags":[58],"class_list":["post-639","post","type-post","status-publish","format-standard","hentry","category-aktuality","category-novinky-z-money","tag-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/639","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=639"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/639\/revisions"}],"predecessor-version":[{"id":5526,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/639\/revisions\/5526"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}