{"id":670,"date":"2017-08-30T20:00:00","date_gmt":"2017-08-30T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-pri-uplatnovani-pausalnich-vydaju-2\/"},"modified":"2023-02-01T15:08:33","modified_gmt":"2023-02-01T14:08:33","slug":"zmeny-pri-uplatnovani-pausalnich-vydaju","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-pri-uplatnovani-pausalnich-vydaju\/","title":{"rendered":"Zm\u011bny p\u0159i uplat\u0148ov\u00e1n\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f"},"content":{"rendered":"<p>Jedn\u00edm ze z\u00e1kon\u016f, kter\u00e9 byly v\u00fd\u0161e uveden\u00fdm z\u00e1konem novelizov\u00e1ny, je z\u00e1kon o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). Pro p\u0159edstavu &#8211; ZDP byl novelizov\u00e1n v&nbsp;204 bodech a k&nbsp;tomu je nutn\u00e9 p\u0159i\u010d\u00edst je\u0161t\u011b 22 bod\u016f p\u0159echodn\u00fdch ustanoven\u00ed.<\/p>\n<p>Pro poplatn\u00edky dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob \u2013 konkr\u00e9tn\u011b osob s&nbsp;p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti a z&nbsp;n\u00e1jmu &#8211; je nepochybn\u011b velmi d\u016fle\u017eit\u00e9 v\u011bd\u011bt, \u017ee byla novelizov\u00e1na problematika uplat\u0148ov\u00e1n\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f. Jedn\u00e1 se o problematiku, kter\u00e1 se m\u016f\u017ee t\u00fdkat relativn\u011b velk\u00e9ho po\u010dtu poplatn\u00edk\u016f dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/p>\n<p>Zm\u011bny spo\u010d\u00edvaj\u00ed ve dvou rovin\u00e1ch.<\/p>\n<h2>Sn\u00ed\u017een\u00ed \u010d\u00e1stky pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f<\/h2>\n<p>P\u0159ed novelizac\u00ed platily tyto maxim\u00e1ln\u00ed \u010d\u00e1stky pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f:<\/p>\n<ul>\n<li>80 % pau\u0161\u00e1l (zem\u011bd\u011blci, \u0159emesln\u00e9 \u017eivnosti) \u2013 1&nbsp;600&nbsp;000 K\u010d,<\/li>\n<li>60 % pau\u0161\u00e1l (ostatn\u00ed \u017eivnosti) \u2013 1&nbsp;200&nbsp;000 K\u010d,<\/li>\n<li>40 % pau\u0161\u00e1l (advok\u00e1ti, auto\u0159i) \u2013 800&nbsp;000 K\u010d,<\/li>\n<li>30 % pau\u0161\u00e1l (p\u0159\u00edjmy z&nbsp;n\u00e1jmu) \u2013 600&nbsp;000 K\u010d.<\/li>\n<\/ul>\n<p>Po novelizaci doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed maxim\u00e1ln\u00edch \u010d\u00e1stek pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>80 % pau\u0161\u00e1l \u2013 800&nbsp;000 K\u010d,<\/li>\n<li>60 % pau\u0161\u00e1l \u2013 600&nbsp;000 K\u010d,<\/li>\n<li>40 % pau\u0161\u00e1l \u2013 400&nbsp;000 K\u010d,<\/li>\n<li>30 % pau\u0161\u00e1l \u2013 300&nbsp;000 K\u010d.<\/li>\n<\/ul>\n<p>Z&nbsp;uveden\u00e9ho p\u0159ehledu je z\u0159ejm\u00e9, \u017ee <strong>doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed horn\u00ed hranice p\u0159\u00edjm\u016f, z&nbsp;nich\u017e jsou vypo\u010d\u00edt\u00e1v\u00e1ny pau\u0161\u00e1ln\u00ed v\u00fddaje z&nbsp;p\u016fvodn\u00edch 2&nbsp;000&nbsp;000 K\u010d na polovinu \u2013 tedy 1&nbsp;000&nbsp;000 K\u010d. <\/strong>Jin\u00fdmi slovy zm\u011bna se dot\u00fdk\u00e1 poplatn\u00edk\u016f s&nbsp;p\u0159\u00edjmy p\u0159esahuj\u00edc\u00edmi 1&nbsp;000&nbsp;000 K\u010d.<\/p>\n<p>P\u0159\u00edmo do ZDP se dostalo <strong>up\u0159esn\u011bn\u00ed pro poplatn\u00edky fyzick\u00e9 osoby, kter\u00e9 vedou \u00fa\u010detnictv\u00ed, \u017ee pro \u00fa\u010dely pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f nejsou rozhoduj\u00edc\u00ed v\u00fdnosy, ale skute\u010dn\u00e9 p\u0159\u00edjmy<\/strong>.<\/p>\n<h2>Mo\u017enosti uplatn\u011bn\u00ed slevy na man\u017eelku a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti<\/h2>\n<p>Do novely platilo omezen\u00ed mo\u017enosti uplatnit slevu na man\u017eelku a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti. Podstatou omezen\u00ed je to, \u017ee pokud sou\u010det d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b ze samostatn\u00e9 \u010dinnosti a z&nbsp;n\u00e1jmu, u nich\u017e byly uplatn\u011bny pau\u0161\u00e1ln\u00ed v\u00fddaje, p\u0159es\u00e1hne 50 % celkov\u00e9ho z\u00e1kladu dan\u011b, nelze tyto slevy uplatnit. <strong>Novela toto omezen\u00ed ru\u0161\u00ed!<\/strong><\/p>\n<p>Aby byla popisovan\u00e1 problematika do\u0159e\u0161ena komplexn\u011b, je pot\u0159eba nahl\u00e9dnout do p\u0159echodn\u00fdch ustanoven\u00ed, kde je pops\u00e1n pr\u016fb\u011bh, jak\u00fdm zp\u016fsobem bude nov\u00e1 pr\u00e1vn\u00ed \u00faprava nab\u00edhat do praxe. Pro n\u00e1zornost si to uvedeme na kalend\u00e1\u0159n\u00edch roc\u00edch 2016, 2017 a 2018.<\/p>\n<h2>Rok 2016<\/h2>\n<p>Zde samoz\u0159ejm\u011b plat\u00ed <strong>p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00faprava<\/strong>, tzn. horn\u00ed hranice p\u0159\u00edjm\u016f, z&nbsp;nich\u017e lze uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje, \u010din\u00ed 2&nbsp;000&nbsp;000 K\u010d a sou\u010dasn\u011b tak\u00e9 plat\u00ed omezen\u00ed v&nbsp;mo\u017enosti uplatn\u011bn\u00ed slevy na man\u017eelky a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti v&nbsp;p\u0159\u00edpad\u011b, \u017ee d\u00edl\u010d\u00ed z\u00e1klady dan\u011b, kde jsou uplatn\u011bny pau\u0161\u00e1ln\u00ed v\u00fddaje, p\u0159esahuj\u00ed 50 % celkov\u00e9ho z\u00e1kladu dan\u011b.<\/p>\n<h2>Rok 2017<\/h2>\n<p>V&nbsp;leto\u0161n\u00edm roce <strong>m\u00e1 poplatn\u00edk na v\u00fdb\u011br<\/strong>, zda pou\u017eije p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00fapravu (horn\u00ed hranice p\u0159\u00edjm\u016f 2&nbsp;000&nbsp;000 K\u010d a omezen\u00ed p\u0159i uplat\u0148ov\u00e1n\u00ed slev) nebo vyu\u017eije novou pr\u00e1vn\u00ed \u00fapravu (horn\u00ed hranice p\u0159\u00edjm\u016f 1&nbsp;000&nbsp;000 K\u010d ale bez omezen\u00ed p\u0159i uplat\u0148ov\u00e1n\u00ed slev).<\/p>\n<h2>Rok 2018<\/h2>\n<p>Od roku 2018 ji\u017e na v\u00fdb\u011br poplatn\u00edk nem\u00e1, mus\u00ed pou\u017e\u00edt <strong>novou pr\u00e1vn\u00ed \u00fapravu<\/strong>, tzn. horn\u00ed hranice p\u0159\u00edjm\u016f 1&nbsp;000&nbsp;000 K\u010d, ale ji\u017e bez jak\u00e9hokoliv omezen\u00ed u slev na man\u017eelku a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jedn\u00edm ze z\u00e1kon\u016f, kter\u00e9 byly v\u00fd\u0161e uveden\u00fdm z\u00e1konem novelizov\u00e1ny, je z\u00e1kon o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). Pro p\u0159edstavu &#8211; ZDP byl novelizov\u00e1n v&nbsp;204 bodech &#8230;<\/p>\n","protected":false},"author":1,"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":[52,55,54,56,57],"class_list":["post-670","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-pausalni-vydaje","tag-samostatna-cinnost","tag-zaklad-dane","tag-zdanovaci-obdobi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/670","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=670"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/670\/revisions"}],"predecessor-version":[{"id":6650,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/670\/revisions\/6650"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}