{"id":845,"date":"2011-02-13T22:00:00","date_gmt":"2011-02-13T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-%c2%a7-23-zdp-od-1-1-2011\/"},"modified":"2023-02-01T15:10:59","modified_gmt":"2023-02-01T14:10:59","slug":"zmeny-v-%c2%a7-23-zdp-od-1-1-2011","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-%c2%a7-23-zdp-od-1-1-2011\/","title":{"rendered":"Zm\u011bny v \u00a7 23 ZDP od 1. 1. 2011"},"content":{"rendered":"<p><strong><em>Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) byl novelizov\u00e1n z\u00e1konem \u010d. 346\/2010 Sb. Novela je vcelku obs\u00e1hl\u00e1, obsahuje \u0159\u00e1dov\u011b 130 bod\u016f. N\u011bkolik bod\u016f se t\u00fdkalo tak\u00e9 ustanoven\u00ed \u00a7 23, kter\u00fdm je ovliv\u0148ov\u00e1na tvorba z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f.<\/em><!--more--><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<h4>1. Komponentn\u00ed odpisov\u00e1n\u00ed<\/h4>\n<p>Podle \u00fa\u010detn\u00edch p\u0159edpis\u016f m\u016f\u017eou \u00fa\u010detn\u00ed jednotky odpisovat majetek tzv. metodou komponentn\u00edho odpisov\u00e1n\u00ed. Novela stanov\u00ed, \u017ee metoda komponentn\u00edho odpisov\u00e1n\u00ed nem\u00e1 vliv na tvorbu z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f.\u00a0<strong>Poplatn\u00edk bude povinen v\u00fdsledek hospoda\u0159en\u00ed upravit o\u00a0vlivy vznikl\u00e9 pou\u017eit\u00edm t\u00e9to \u00fa\u010detn\u00ed metody.<\/strong>\u00a0Da\u0148ov\u011b se majetek st\u00e1le odpisuje dle ustanoven\u00ed \u00a7\u00a026 a\u017e 33 ZDP.<\/p>\n<p>Zde bych cht\u011bl upozornit, \u017ee tato \u00faprava z\u00e1kladu dan\u011b se pou\u017eije za zda\u0148ovac\u00ed obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, kter\u00e9\u00a0<strong>zapo\u010dalo v roce 2010<\/strong>.<\/p>\n<h4>2. Zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b p\u0159i poru\u0161en\u00ed z\u00e1konn\u00fdch podm\u00ednek<\/h4>\n<p>Za velmi v\u00fdznamnou lze pova\u017eovat zm\u011bnu v \u00a7 23 odst. 3 p\u00edsm. a) bod 3. Z\u00e1klad dan\u011b se zvy\u0161uje o\u00a0\u010d\u00e1stky uplatn\u011bn\u00e9 v p\u0159edchoz\u00edch zda\u0148ovac\u00edch obdob\u00edch nebo v obdob\u00edch, za kter\u00e1 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, jako v\u00fddaj (n\u00e1klad) na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a\u00a0udr\u017een\u00ed p\u0159\u00edjm\u016f, pokud n\u00e1sledn\u011b do\u0161lo k poru\u0161en\u00ed podm\u00ednek pro jejich uplatn\u011bn\u00ed jako v\u00fddaje (n\u00e1kladu) na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a\u00a0udr\u017een\u00ed p\u0159\u00edjm\u016f, a to\u00a0<strong>ve zda\u0148ovac\u00edm obdob\u00ed nebo obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, ve kter\u00e9m k poru\u0161en\u00ed do\u0161lo<\/strong>.<\/p>\n<p>Novela stanov\u00ed, \u017ee se p\u0159i poru\u0161en\u00ed z\u00e1konn\u00fdch podm\u00ednek zvy\u0161uje z\u00e1klad dan\u011b a\u017e v obdob\u00ed, ve\u00a0kter\u00e9m k poru\u0161en\u00ed podm\u00ednek do\u0161lo,\u00a0<strong>zanik\u00e1 tedy povinnost pod\u00e1vat dodate\u010dn\u00e1 p\u0159izn\u00e1n\u00ed za\u00a0minul\u00e1 l\u00e9ta<\/strong>. Pova\u017euji to za dost z\u00e1sadn\u00ed zm\u011bnu. Nap\u0159. pokud v minul\u00fdch obdob\u00edch poplatn\u00edk uplat\u0148oval v\u00fddaje za n\u00e1jem, kter\u00e9 mu sni\u017eovaly z\u00e1klady dan\u011b v minul\u00fdch letech a v roce odkupu nespln\u00ed podm\u00ednky stanoven\u00e9 v \u00a7 24 odst. 5 (v\u00fd\u0161e kupn\u00ed ceny), mus\u00ed zv\u00fd\u0161it z\u00e1klad dan\u011b v obdob\u00ed poru\u0161en\u00ed podm\u00ednek v roce odkupu. D\u0159\u00edve m\u011bl povinnost podat dodate\u010dn\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed za minul\u00e9 roky. Touto novelou se sjednotila \u00faprava pro pr\u00e1vnick\u00e9 osoby s letitou \u00fapravou pro fyzick\u00e9 osoby, kter\u00e9 obdobn\u00e9 ustanoven\u00ed maj\u00ed v \u00a7 5 odst. 6 ZDP.<\/p>\n<p>Nov\u00e1 \u00faprava se vztahuje na situace, kdy k poru\u0161en\u00ed podm\u00ednky do\u0161lo po \u00fa\u010dinnosti novely, tedy po 1. 1. 2011. V p\u0159echodn\u00e9m ustanoven\u00ed je stanoveno, \u017ee uveden\u00e1 \u00faprava se nebude aplikovat na \u010d\u00e1stky uplatn\u011bn\u00e9 v obdob\u00edch, u kter\u00fdch ji\u017e ke dni \u00fa\u010dinnosti tohoto z\u00e1kona uplynula prekluzivn\u00ed lh\u016fta.<\/p>\n<h4>3. Neuhrazen\u00e9 z\u00e1vazky po splatnosti d\u00e9le ne\u017e 36 m\u011bs\u00edc\u016f \u010di proml\u010den\u00e9<\/h4>\n<p>Bylo dopln\u011bno, \u017ee dodan\u011bn\u00ed z\u00e1vazk\u016f po lh\u016ft\u011b splatnosti del\u0161\u00ed ne\u017e 36 m\u011bs\u00edc\u016f \u010di proml\u010den\u00fdch se net\u00fdk\u00e1 z\u00e1vazk\u016f, kter\u00e9 p\u0159i \u00fahrad\u011b nejsou v\u00fddajem na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f, nejedn\u00e1-li se o z\u00e1vazky z titulu po\u0159\u00edzen\u00ed hmotn\u00e9ho majetku a n\u00e1jemn\u00e9ho u finan\u010dn\u00edho pron\u00e1jmu s n\u00e1slednou koup\u00ed najat\u00e9ho hmotn\u00e9ho majetku.<\/p>\n<h4>4. Sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b o uhrazen\u00fd z\u00e1vazek<\/h4>\n<p>Ji\u017e d\u0159\u00edve platilo, \u017ee z\u00e1klad dan\u011b lze sn\u00ed\u017eit o hodnotu z\u00e1vazku nebo \u010d\u00e1st z\u00e1vazku zanikl\u00e9ho spln\u011bn\u00edm, zapo\u010dten\u00edm nebo splynut\u00edm, o kterou byl zv\u00fd\u0161en z\u00e1klad dan\u011b v minulosti dle \u00a7 23 odst. 3 p\u00edsm. a) bod 12. Nov\u011b je dopln\u011bno, \u017ee o tuto hodnotu m\u016f\u017ee sn\u00ed\u017eit v\u00fdsledek hospoda\u0159en\u00ed nebo rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji podle odstavce 2\u00a0<strong>i pr\u00e1vn\u00ed n\u00e1stupce poplatn\u00edka zanikl\u00e9ho bez proveden\u00ed likvidace nebo pr\u00e1vn\u00ed n\u00e1stupce poplatn\u00edka, kter\u00fd je fyzickou osobou<\/strong>, pokud u\u00a0t\u011bchto pr\u00e1vn\u00edch n\u00e1stupc\u016f tento z\u00e1vazek nebo jeho \u010d\u00e1st takov\u00fdm zp\u016fsobem zanikl a o hodnotu tohoto z\u00e1vazku nebo jeho \u010d\u00e1st byl u poplatn\u00edka zanikl\u00e9ho bez proveden\u00ed likvidace nebo poplatn\u00edka, kter\u00fd je fyzickou osobou, zv\u00fd\u0161en v\u00fdsledek hospoda\u0159en\u00ed nebo rozd\u00edl mezi p\u0159\u00edjmy a\u00a0v\u00fddaji podle p\u00edsmene a) bodu 12.<\/p>\n<h4>5. Zm\u011bny v \u00a7 23 odst. 8<\/h4>\n<p>U poplatn\u00edk\u016f fyzick\u00fdch osob s p\u0159\u00edjmy podle \u00a7 7 (podnik\u00e1n\u00ed) \u010di \u00a7 9 (pron\u00e1jem), kte\u0159\u00ed vedou \u00fa\u010detnictv\u00ed a kte\u0159\u00ed \u010dinnost ukon\u010dili, p\u0159eru\u0161ili nebo zm\u011bnili zp\u016fsob uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f z\u00e1klad dan\u011b nov\u011b uprav\u00ed i o\u00a0<strong>z\u00e1lohy<\/strong>. Z toho plyne, \u017ee zaplacen\u00e1 z\u00e1loha nov\u011b z\u00e1klad dan\u011b sn\u00ed\u017e\u00ed a p\u0159ijat\u00e1 z\u00e1loha z\u00e1klad dan\u011b zv\u00fd\u0161\u00ed.<\/p>\n<p>Podle \u00a7 23 odst. 8 se z\u00e1klad dan\u011b p\u0159i zm\u011bn\u011b ve zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f uprav\u00ed za zda\u0148ovac\u00ed obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00ed zda\u0148ovac\u00edmu obdob\u00ed, ve kter\u00e9m ke zm\u011bn\u011b do\u0161lo. Tato \u00faprava je v ZDP dlouh\u00e9 roky. Novelou bylo v\u0161ak dopln\u011bno, \u017ee\u00a0<strong>poplatn\u00edk nen\u00ed v prodlen\u00ed, jestli\u017ee pod\u00e1 dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplat\u00ed da\u0148 nejpozd\u011bji do dne, kdy je povinen podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m ke zm\u011bn\u011bn uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f do\u0161lo<\/strong>. Tato zm\u011bna byla zp\u016fsobena judikaturou NSS.<\/p>\n<p>Uvedu na p\u0159\u00edkladu \u2013 poplatn\u00edk v roce 2010 zm\u011bnil zp\u016fsob uplat\u0148ov\u00e1n\u00ed z prok\u00e1zan\u00fdch v\u00fddaj\u016f na pau\u0161\u00e1ln\u00ed, za rok 2009 mu vznik\u00e1 povinnost podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na da\u0148ovou povinnost vy\u0161\u0161\u00ed z titulu pohled\u00e1vek. Pokud pod\u00e1 dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed do b\u0159ezna 2011 (\u010di \u010dervna 2011 s da\u0148ov\u00fdm poradcem) a v t\u00e9\u017ee lh\u016ft\u011b da\u0148 tak\u00e9 doplat\u00ed, sankce v podob\u011b \u00farok\u016f z prodlen\u00ed mu ji\u017e nevznikne.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) byl novelizov\u00e1n z\u00e1konem \u010d. 346\/2010 Sb. Novela je vcelku obs\u00e1hl\u00e1, obsahuje \u0159\u00e1dov\u011b 130 bod\u016f. &#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":[16,8],"tags":[64,50,56],"class_list":["post-845","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/845","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=845"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/845\/revisions"}],"predecessor-version":[{"id":5635,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/845\/revisions\/5635"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}