{"id":784,"date":"2010-02-24T22:00:00","date_gmt":"2010-02-24T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/vliv-pohledavek-na-stanoveni-zakladu-dane-z-prijmu-vymerovacich-zakladu-pri-zmene-ve-zpusobu-uplatnovani-vydaju\/"},"modified":"2023-02-01T15:11:04","modified_gmt":"2023-02-01T14:11:04","slug":"vliv-pohledavek-na-stanoveni-zakladu-dane-z-prijmu-vymerovacich-zakladu-pri-zmene-ve-zpusobu-uplatnovani-vydaju","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vliv-pohledavek-na-stanoveni-zakladu-dane-z-prijmu-vymerovacich-zakladu-pri-zmene-ve-zpusobu-uplatnovani-vydaju\/","title":{"rendered":"Vliv pohled\u00e1vek na stanoven\u00ed z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f a vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f p\u0159i zm\u011bn\u011b ve zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f"},"content":{"rendered":"

V dne\u0161n\u00edm \u010dl\u00e1nku bude rozebr\u00e1n vliv pohled\u00e1vek a jejich n\u00e1sledn\u00e1 \u00fahrada v dal\u0161\u00edm zda\u0148ovac\u00edm obdob\u00ed na stanoven\u00ed da\u0148ov\u00e9ho z\u00e1kladu a vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed p\u0159i p\u0159echodu z prok\u00e1zan\u00fdch v\u00fddaj\u016f uplat\u0148ovan\u00fdch za zda\u0148ovac\u00ed obdob\u00ed 2008 na tzv. pau\u0161\u00e1ln\u00ed v\u00fddaje za zda\u0148ovac\u00ed obdob\u00ed 2009. Cel\u00e1 problematika je rozebr\u00e1na z pohledu dan\u011b z p\u0159\u00edjm\u016f, z pohledu soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed a z pohledu zdravotn\u00edho poji\u0161t\u011bn\u00ed.<\/em><\/strong><\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n

I. Da\u0148 z p\u0159\u00edjm\u016f<\/h3>\n

Pokud poplatn\u00edk eviduje k 31.12.2008 neuhrazen\u00e9 pohled\u00e1vky a rozhodne se pro p\u0159echod z prok\u00e1zan\u00fdch v\u00fddaj\u016f na pau\u0161\u00e1ln\u00ed v\u00fddaje dle \u00a7 7 odst. 7 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP“), vznik\u00e1 mu dle ustanoven\u00ed \u00a7 23 odst. 8 ZDP z\u00e1konn\u00e1 povinnost podat za zda\u0148ovac\u00ed obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00ed roku v n\u011bm\u017e doch\u00e1z\u00ed ke zm\u011bn\u011b v uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na vy\u0161\u0161\u00ed da\u0148ovou povinnost. Pokud tedy za zda\u0148ovac\u00ed obdob\u00ed 2008 uplat\u0148oval prok\u00e1zan\u00e9 v\u00fddaje a vzhledem ke zv\u00fd\u0161en\u00ed tzv. pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f se rozhodl za zda\u0148ovac\u00ed obdob\u00ed 2009 uplat\u0148ovat pau\u0161\u00e1ln\u00ed v\u00fddaje, mus\u00ed podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2008. V dodate\u010dn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed mus\u00ed zv\u00fd\u0161it p\u016fvodn\u00ed z\u00e1klad dan\u011b o hodnotu pohled\u00e1vek, kter\u00e9 evidoval k 31.12.2008. Jen pro up\u0159esn\u011bn\u00ed uv\u00e1d\u00edm, \u017ee pokud je poplatn\u00edk t\u00e9\u017e pl\u00e1tcem DPH, tak se jedn\u00e1 o hodnotu pohled\u00e1vek v hodnot\u011b bez DPH.<\/p>\n

V n\u00e1sleduj\u00edc\u00edm roce – tedy 2009 – doch\u00e1z\u00ed k \u00fahrad\u011b v\u00fd\u0161e zm\u00edn\u011bn\u00fdch pohled\u00e1vek. Tento p\u0159\u00edjem z titulu uhrazen\u00fdch pohled\u00e1vek se nezahrnuje do z\u00e1kladu dan\u011b a to ve smyslu ustanoven\u00ed \u00a7 23 odst. 4 p\u00edsm. d) ZDP. Jin\u00fdmi slovy tyto p\u0159\u00edjmy nepodl\u00e9haj\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2009 zdan\u011bn\u00ed, proto\u017ee by do\u0161lo k jejich druh\u00e9mu zdan\u011bn\u00ed.<\/p>\n

II. Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n

Problematiku soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed n\u00e1m upravuje z\u00e1kon \u010d. 589\/1992 Sb., o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZPSZ“). S \u00fa\u010dinnost\u00ed od roku 2009 do\u0161lo k v\u00fdrazn\u00e9 zm\u011bn\u011b ustanoven\u00ed, kter\u00fd definuje vym\u011b\u0159ovac\u00ed z\u00e1klad pro osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9.<\/p>\n

Do konce roku 2008<\/strong>\u00a0byla dle \u00a7 5a ZPSZ vym\u011b\u0159ovac\u00edm z\u00e1kladem osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 pro pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti \u010d\u00e1stka, kterou si ur\u010d\u00ed,\u00a0ne v\u0161ak m\u00e9n\u011b ne\u017e 50 % p\u0159\u00edjmu ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, a to po odpo\u010dtu v\u00fddaj\u016f vynalo\u017een\u00fdch na jeho dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed<\/strong>.<\/p>\n

Od roku 2009<\/strong>\u00a0se v\u0161ak dle \u00a7 5b ZPSZ vym\u011b\u0159ovac\u00edm z\u00e1kladem osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 pro pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti rozum\u00ed \u010d\u00e1stka, kterou si ur\u010d\u00ed,\u00a0ne v\u0161ak m\u00e9n\u011b ne\u017e 50 % da\u0148ov\u00e9ho z\u00e1kladu<\/strong>. Da\u0148ov\u00fdm z\u00e1kladem se pro \u00fa\u010dely tohoto z\u00e1kona rozum\u00ed z\u00e1klad dan\u011b nebo d\u00edl\u010d\u00ed z\u00e1klad dan\u011b stanoven\u00fd podle \u00a7 7 ZDP z podnik\u00e1n\u00ed a z jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti\u00a0po \u00faprav\u011b podle \u00a7 5 a 23 ZDP<\/strong>.<\/p>\n

Z uveden\u00fdch definic je z\u0159ejm\u00fd z\u00e1sadn\u00ed rozd\u00edl ve stanoven\u00ed vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f mezi roky 2008 a 2009 –\u00a0zat\u00edmco za rok 2008 se vych\u00e1z\u00ed z rozd\u00edlu mezi p\u0159\u00edjmy a v\u00fddaji, v roce 2009 je vym\u011b\u0159ovac\u00ed z\u00e1klad v\u00e1z\u00e1n na z\u00e1klad dan\u011b (resp. d\u00edl\u010d\u00ed z\u00e1klad dan\u011b) z p\u0159\u00edjm\u016f a to po \u00faprav\u00e1ch dle \u00a7 5 a 23 ZDP<\/strong>.<\/p>\n

Z rozd\u00edln\u00fdch definic tedy vypl\u00fdv\u00e1 n\u00e1sleduj\u00edc\u00ed: pohled\u00e1vky, o kter\u00e9 byl zv\u00fd\u0161en z\u00e1klad dn\u011b v dodate\u010dn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2008 nezvy\u0161uje vym\u011b\u0159ovac\u00ed z\u00e1klad za 2008, proto\u017ee \u00fapravami dle \u00a7 23 ZDP nedoch\u00e1z\u00ed ke zm\u011bn\u00e1m v p\u0159\u00edjmech a v\u00fddaj\u00edch a z\u00e1rove\u0148 p\u0159\u00edjem z titulu uhrazen\u00fdch pohled\u00e1vek v roce 2009 tak\u00e9 nezvy\u0161uje vym\u011b\u0159ovac\u00ed z\u00e1klad za rok 2009, nebo\u0165 tyto p\u0159\u00edjmy jsou ze z\u00e1kladu dan\u011b vylou\u010deny dle ustanoven\u00ed \u00a7 23 odst. 4 p\u00edsm. d) ZDP.<\/p>\n

Shrnuji – uva\u017eovan\u00e9 pohled\u00e1vky resp. jejich \u00fahrada v roce 2009 nezvy\u0161uj\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad ani za rok 2008 ani za rok 2009.
\n<\/strong><\/p>\n

III. Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n

Podle ustanoven\u00ed \u00a7 3a z\u00e1kona \u010d. 592\/1992 Sb., o pojistn\u00e9m na v\u0161eobecn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, je vym\u011b\u0159ovac\u00edm z\u00e1kladem u osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e950% p\u0159\u00edjmu z podnik\u00e1n\u00ed a z jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti po odpo\u010dtu v\u00fddaj\u016f vynalo\u017een\u00fdch na jeho dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed<\/strong>. Zp\u016fsob stanoven\u00ed vym\u011b\u0159ovac\u00edho z\u00e1kladu se za rok 2008 neli\u0161\u00ed od roku 2009.<\/p>\n

Pohled\u00e1vky, o kter\u00e9 byl zv\u00fd\u0161en z\u00e1klad dan\u011b v dodate\u010dn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2008 nezvy\u0161uje vym\u011b\u0159ovac\u00ed z\u00e1klad za 2008, proto\u017ee \u00fapravami dle \u00a7 23 ZDP nedoch\u00e1z\u00ed ke zm\u011bn\u00e1m v p\u0159\u00edjmech a v\u00fddaj\u00edch.\u00a0Teprve vlastn\u00ed \u00fahrada pohled\u00e1vek v roce 2009 vstupuje do vym\u011b\u0159ovac\u00edho z\u00e1kladu roku 2009.<\/strong><\/p>\n

V\u00fd\u0161e popsan\u00e9 je vhodn\u00e9 si demonstrovat na p\u0159\u00edkladu.<\/p>\n

P\u0159\u00edklad<\/h3>\n

Poplatn\u00edk uplat\u0148oval za zda\u0148ovac\u00ed obdob\u00ed 2008 v\u00fddaje v prok\u00e1zan\u00e9 v\u00fd\u0161i. V pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed 2009 se rozhodl, \u017ee je pro n\u011bj v\u00fdhodn\u011bj\u0161\u00ed uplat\u0148ovat tzv. pau\u0161\u00e1ln\u00ed v\u00fddaje, kter\u00e9 \u010din\u00ed 60 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f. K 31.12.2008 evidoval pohled\u00e1vky v celkov\u00e9 v\u00fd\u0161i 200 tis. K\u010d. Z d\u016fvodu aplikace ustanoven\u00ed \u00a7 23 odst. 8 mu vznikla povinnost podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2008, v n\u011bm\u017e do\u0161lo ke zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b o 200 tis. K\u010d. Tyto pohled\u00e1vky byly poplatn\u00edkovi uhrazeny v roce 2009. Celkov\u00e9 p\u0159\u00edjmy ve zda\u0148ovac\u00ed obdob\u00ed 2009 \u010dinily 1.000 tis. K\u010d.<\/p>\n

Stanoven\u00ed z\u00e1kladu dan\u011b za rok 2009<\/h3>\n\n\n\n\n\n
P\u0159\u00edjmy<\/td>\n1 000 tis. – 200 tis.<\/td>\n= 800 tis. K\u010d<\/td>\n<\/tr>\n
V\u00fddaje<\/td>\n0,6 x 800 tis.<\/td>\n= 480 tis. K\u010d<\/td>\n<\/tr>\n
Z\u00e1klad dan\u011b<\/td>\n<\/td>\n= 320 tis. K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Stanoven\u00ed vym\u011b\u0159ovac\u00edho z\u00e1kladu na SP za rok 2009<\/h3>\n

0,5 x (800 tis. – 480 tis.) = 160 tis. K\u010d<\/p>\n

Stanoven\u00ed vym\u011b\u0159ovac\u00edho z\u00e1kladu na ZP za rok 2009<\/h3>\n

0,5 x (1.000 tis. – 480 tis.) = 260 tis. K\u010d<\/p>\n","protected":false},"excerpt":{"rendered":"

V dne\u0161n\u00edm \u010dl\u00e1nku bude rozebr\u00e1n vliv pohled\u00e1vek a jejich n\u00e1sledn\u00e1 \u00fahrada v dal\u0161\u00edm zda\u0148ovac\u00edm obdob\u00ed na stanoven\u00ed da\u0148ov\u00e9ho z\u00e1kladu a vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro soci\u00e1ln\u00ed a …<\/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":[50,75,56],"class_list":["post-784","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-socialni-a-zdravotni-pojisteni","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/784","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=784"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/784\/revisions"}],"predecessor-version":[{"id":5598,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/784\/revisions\/5598"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}