{"id":788,"date":"2009-12-06T22:00:00","date_gmt":"2009-12-06T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-pausalnich-vydaju-u-osvc-2008-2010\/"},"modified":"2023-02-01T15:11:06","modified_gmt":"2023-02-01T14:11:06","slug":"zmeny-pausalnich-vydaju-u-osvc-2008-2010","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-pausalnich-vydaju-u-osvc-2008-2010\/","title":{"rendered":"Zm\u011bny pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f u OSV\u010c 2008-2010"},"content":{"rendered":"

V roce 2009 do\u0161lo dvakr\u00e1t ke zm\u011bn\u011b tzv. pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f u osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch. Ve \u010dl\u00e1nku je uvedena v\u00fd\u0161e t\u011bchto v\u00fddaj\u016f od roku 2008 do roku 2010 podle jednotliv\u00fdch druh\u016f p\u0159\u00edjm\u016f.<\/em><\/strong><\/p>\n

Autor:\u00a0MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n

Novelou z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f \u010d. 289\/2009 ze dne 22. 7. 2009 do\u0161lo ke zm\u011bn\u011b ve zn\u011bn\u00ed \u00a7 7 odst. 7 ZDP, kter\u00fd stanovuje v\u00fd\u0161i tzv. pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f pro OSV\u010c. \u0160lo o zm\u011bnu jist\u011b \u0159adou \u017eivnostn\u00edk\u016f v\u00edtanou, nebo\u0165 do\u0161lo ke zv\u00fd\u0161en\u00ed t\u011bchto v\u00fddaj\u016f pro v\u0161echny kategorie p\u0159\u00edjm\u016f. P\u0159ijet\u00ed tzv. Janotova bal\u00ed\u010dku, tj. z\u00e1kona 362\/2009 s sebou p\u0159ineslo druhou zm\u011bnu tohoto paragrafu. Zm\u011bna plat\u00ed od roku 2010 a t\u00fdk\u00e1 se vr\u00e1cen\u00ed pau\u0161\u00e1ln\u00edho v\u00fddaje u osob podnikaj\u00edc\u00edch jinak ne\u017e na z\u00e1klad\u011b \u017eivnosti do p\u016fvodn\u00ed v\u00fd\u0161e.<\/p>\n

Jednotliv\u00e9 druhy p\u0159\u00edjm\u016f podle \u00a7 7 odst. 7 ZDP, kter\u00fdch se pau\u0161\u00e1ln\u00ed v\u00fddaje t\u00fdkaj\u00ed a jejich zkr\u00e1cen\u00fd n\u00e1zev v tabulce (nejedn\u00e1 se o p\u0159esnou citaci z\u00e1kona):<\/p>\n

    \n
  1. P\u0159\u00edjmy z podnik\u00e1n\u00ed\n
      \n
    • p\u0159\u00edjmy ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed,
      \nzem\u011bd\u011blci<\/strong><\/li>\n
    • p\u0159\u00edjmy ze \u017eivnosti
      \n\u017eivnosti \u0159emesln\u00e9
      \n\u017eivnosti ostatn\u00ed<\/strong><\/li>\n
    • p\u0159\u00edjmy z jin\u00e9ho podnik\u00e1n\u00ed podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f (nap\u0159. advok\u00e1ti, dokto\u0159i, da\u0148ov\u00ed poradci, audito\u0159i atd.)
      \ndle zvl\u00e1\u0161tn\u00edho p\u0159edpisu<\/strong><\/li>\n<\/ul>\n<\/li>\n
    • P\u0159\u00edjmy z jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti\n
        \n
      • p\u0159\u00edjmy z u\u017eit\u00ed nebo poskytnut\u00ed pr\u00e1v z pr\u016fmyslov\u00e9ho nebo jin\u00e9ho du\u0161evn\u00edho vlastnictv\u00ed, autorsk\u00fdch pr\u00e1v v\u010detn\u011b pr\u00e1v p\u0159\u00edbuzn\u00fdch pr\u00e1vu autorsk\u00e9mu, a to v\u010detn\u011b p\u0159\u00edjm\u016f z vyd\u00e1v\u00e1n\u00ed, rozmno\u017eov\u00e1n\u00ed a roz\u0161i\u0159ov\u00e1n\u00ed liter\u00e1rn\u00edch a jin\u00fdch d\u011bl vlastn\u00edm n\u00e1kladem – mimo p\u0159\u00edjm\u016f autor\u016f za p\u0159\u00edsp\u011bvky do novin, \u010dasopis\u016f, rozhlasu nebo televize do v\u00fd\u0161e 7000,- K\u010d m\u011bs\u00ed\u010dn\u011b
        \nauto\u0159i<\/strong><\/li>\n
      • p\u0159\u00edjmy z v\u00fdkonu nez\u00e1visl\u00e9ho povol\u00e1n\u00ed, kter\u00e9 nen\u00ed \u017eivnost\u00ed ani podnik\u00e1n\u00edm podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f,
        \num\u011blci<\/strong><\/li>\n
      • p\u0159\u00edjmy znalce, tlumo\u010dn\u00edka, zprost\u0159edkovatele kolektivn\u00edch spor\u016f, zprost\u0159edkovatele kolektivn\u00edch a hromadn\u00fdch smluv podle autorsk\u00e9ho z\u00e1kona, rozhodce za \u010dinnost podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f,
        \nznalci, tlumo\u010dn\u00edci<\/strong><\/li>\n
      • p\u0159\u00edjmy z \u010dinnosti insolven\u010dn\u00edho spr\u00e1vce, v\u010detn\u011b p\u0159\u00edjm\u016f z \u010dinnosti p\u0159edb\u011b\u017en\u00e9ho insolven\u010dn\u00edho spr\u00e1vce, z\u00e1stupce insolven\u010dn\u00edho spr\u00e1vce, odd\u011blen\u00e9ho insolven\u010dn\u00edho spr\u00e1vce a zvl\u00e1\u0161tn\u00edho insolven\u010dn\u00edho spr\u00e1vce, kter\u00e9 nejsou \u017eivnost\u00ed ani podnik\u00e1n\u00edm podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu
        \ninsolven\u010dn\u00ed spr\u00e1vci<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

        Tabulka v\u00fdvoje pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f OSV\u010c podle \u00a7 7 odst. 7 ZDP v letech 2008 – 2010<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n
        <\/th>\n2008<\/th>\n2009<\/th>\n2010<\/th>\n<\/tr>\n
        <\/th>\nv\u00fddaj %<\/th>\nv\u00fddaj %<\/th>\nv\u00fddaj %<\/th>\n<\/tr>\n
        zem\u011bd\u011blci<\/strong><\/td>\n80<\/td>\n80<\/td>\n80<\/td>\n<\/tr>\n
        \u017eivnosti \u0159emesln\u00e9<\/strong><\/td>\n60<\/td>\n80<\/td>\n80<\/td>\n<\/tr>\n
        \u017eivnosti ostatn\u00ed<\/strong><\/td>\n50<\/td>\n60<\/td>\n60<\/td>\n<\/tr>\n
        dle zvl\u00e1\u0161tn\u00edho p\u0159edpisu<\/strong><\/td>\n40<\/td>\n60<\/td>\n40<\/td>\n<\/tr>\n
        auto\u0159i<\/strong><\/td>\n40<\/td>\n60<\/td>\n40<\/td>\n<\/tr>\n
        um\u011blci<\/strong><\/td>\n40<\/td>\n60<\/td>\n40<\/td>\n<\/tr>\n
        znalci, tlumo\u010dn\u00edci<\/strong><\/td>\n40<\/td>\n60<\/td>\n40<\/td>\n<\/tr>\n
        insolven\u010dn\u00ed spr\u00e1vci<\/strong><\/td>\n40<\/td>\n60<\/td>\n40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Vysv\u011btlivky:<\/strong>
        \nOSV\u010c – osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9
        \nZDP – z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f<\/p>\n","protected":false},"excerpt":{"rendered":"

        V roce 2009 do\u0161lo dvakr\u00e1t ke zm\u011bn\u011b tzv. pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f u osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch. Ve \u010dl\u00e1nku je uvedena v\u00fd\u0161e t\u011bchto v\u00fddaj\u016f od roku 2008 …<\/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":[50,55,54],"class_list":["post-788","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-pausalni-vydaje","tag-samostatna-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/788","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=788"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/788\/revisions"}],"predecessor-version":[{"id":5602,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/788\/revisions\/5602"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}