{"id":847,"date":"2011-02-02T22:00:00","date_gmt":"2011-02-02T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jednotny-kurz-2010-jeho-pouziti\/"},"modified":"2023-02-01T15:11:00","modified_gmt":"2023-02-01T14:11:00","slug":"jednotny-kurz-2010-jeho-pouziti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jednotny-kurz-2010-jeho-pouziti\/","title":{"rendered":"Jednotn\u00fd kurz 2010 a jeho pou\u017eit\u00ed"},"content":{"rendered":"

Pokynem GF\u0158-D-1 byly stanoveny jednotn\u00e9 kurzy za zda\u0148ovac\u00ed obdob\u00ed 2010. Jednotn\u00fd kurz podle \u00a7 38 ZDP pou\u017eij\u00ed poplatn\u00edci, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed, pokud nevyu\u017eili mo\u017enosti pou\u017e\u00edt aktu\u00e1ln\u00ed kurzy devizov\u00e9ho trhu nebo kurz pevn\u00fd.<\/em><\/strong><\/p>\n

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

Poplatn\u00edci, kte\u0159\u00ed vedou da\u0148ovou evidenci (d\u00e1le DE), mohou pro p\u0159epo\u010det ciz\u00ed m\u011bny na \u010deskou m\u011bnu po\u017e\u00edt t\u0159i mo\u017enosti podle \u00a738 ZDP.<\/p>\n

Jednotn\u00fd kurz<\/h3>\n

Jedn\u00e1 se o kurz vyhl\u00e1\u0161en\u00fd pokynem na konci zda\u0148ovac\u00edho obdob\u00ed a stanoven\u00fd podle \u00a7 38 odst. 1 ZDP. Jednotn\u00e9 kurzy pro rok 2010 jsou uvedeny v\u00a0tabulce.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
zem\u011b<\/th>\nm\u011bna<\/th>\nmno\u017estv\u00ed<\/th>\nk\u00f3d<\/th>\njednotn\u00fd kurz<\/th>\n<\/tr>\n<\/thead>\n
Austr\u00e1lie<\/td>\ndolar<\/td>\n1<\/td>\nAUD<\/td>\n17,58<\/td>\n<\/tr>\n
Braz\u00edlie<\/td>\nreal<\/td>\n1<\/td>\nBRL<\/td>\n10,90<\/td>\n<\/tr>\n
Bulharsko<\/td>\nlev<\/td>\n1<\/td>\nBGN<\/td>\n12,92<\/td>\n<\/tr>\n
\u010c\u00edna<\/td>\nrenminbi<\/td>\n1<\/td>\nCNY<\/td>\n2,84<\/td>\n<\/tr>\n
D\u00e1nsko<\/td>\nkoruna<\/td>\n1<\/td>\nDKK<\/td>\n3,39<\/td>\n<\/tr>\n
EMU<\/td>\neuro<\/td>\n1<\/td>\nEUR<\/td>\n25,27<\/td>\n<\/tr>\n
Estonsko<\/td>\nkoruna<\/td>\n1<\/td>\nEEK<\/td>\n1,62<\/td>\n<\/tr>\n
Filip\u00edny<\/td>\npeso<\/td>\n100<\/td>\nPHP<\/td>\n42,55<\/td>\n<\/tr>\n
Hongkong<\/td>\ndolar<\/td>\n1<\/td>\nHKD<\/td>\n2,47<\/td>\n<\/tr>\n
Chorvatsko<\/td>\nkuna<\/td>\n1<\/td>\nHRK<\/td>\n3,46<\/td>\n<\/tr>\n
Indie<\/td>\nrupie<\/td>\n100<\/td>\nINR<\/td>\n42,00<\/td>\n<\/tr>\n
Indonesie<\/td>\nrupie<\/td>\n1000<\/td>\nIDR<\/td>\n2,11<\/td>\n<\/tr>\n
Japonsko<\/td>\njen<\/td>\n100<\/td>\nJPY<\/td>\n21,99<\/td>\n<\/tr>\n
Jihoafrick\u00e1 rep.<\/td>\nrand<\/td>\n1<\/td>\nZAR<\/td>\n2,62<\/td>\n<\/tr>\n
Ji\u017en\u00ed Korea<\/td>\nwon<\/td>\n100<\/td>\nKRW<\/td>\n1,65<\/td>\n<\/tr>\n
Kanada<\/td>\ndolar<\/td>\n1<\/td>\nCAD<\/td>\n18,52<\/td>\n<\/tr>\n
Litva<\/td>\nlitas<\/td>\n1<\/td>\nLTL<\/td>\n7,32<\/td>\n<\/tr>\n
Loty\u0161sko<\/td>\nlat<\/td>\n1<\/td>\nLVL<\/td>\n35,64<\/td>\n<\/tr>\n
Ma\u010farsko<\/td>\nforint<\/td>\n100<\/td>\nHUF<\/td>\n9,15<\/td>\n<\/tr>\n
Malajsie<\/td>\nringgit<\/td>\n1<\/td>\nMYR<\/td>\n5,97<\/td>\n<\/tr>\n
Mexiko<\/td>\npeso<\/td>\n1<\/td>\nMXN<\/td>\n1,51<\/td>\n<\/tr>\n
MMF<\/td>\nSDR<\/td>\n1<\/td>\nXDR<\/td>\n29,19<\/td>\n<\/tr>\n
Norsko<\/td>\nkoruna<\/td>\n1<\/td>\nNOK<\/td>\n3,16<\/td>\n<\/tr>\n
Nov\u00fd Z\u00e9land<\/td>\ndolar<\/td>\n1<\/td>\nNZD<\/td>\n13,79<\/td>\n<\/tr>\n
Polsko<\/td>\nzlot\u00fd<\/td>\n1<\/td>\nPLN<\/td>\n6,31<\/td>\n<\/tr>\n
Rumunsko<\/td>\nnov\u00e9 leu<\/td>\n1<\/td>\nRON<\/td>\n6,00<\/td>\n<\/tr>\n
Rusko<\/td>\nrubl<\/td>\n100<\/td>\nRUB<\/td>\n62,93<\/td>\n<\/tr>\n
Singapur<\/td>\ndolar<\/td>\n1<\/td>\nSGD<\/td>\n14,10<\/td>\n<\/tr>\n
\u0160v\u00e9dsko<\/td>\nkoruna<\/td>\n1<\/td>\nSEK<\/td>\n2,66<\/td>\n<\/tr>\n
\u0160v\u00fdcarsko<\/td>\nfrank<\/td>\n1<\/td>\nCHF<\/td>\n18,48<\/td>\n<\/tr>\n
Thajsko<\/td>\nbaht<\/td>\n100<\/td>\nTHB<\/td>\n60,56<\/td>\n<\/tr>\n
Turecko<\/td>\nnov\u00e1 lira<\/td>\n1<\/td>\nTRY<\/td>\n12,64<\/td>\n<\/tr>\n
USA<\/td>\ndolar<\/td>\n1<\/td>\nUSD<\/td>\n19,17<\/td>\n<\/tr>\n
Velk\u00e1 Brit\u00e1nie<\/td>\nlibra<\/td>\n1<\/td>\nGBP<\/td>\n29,54<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Pro p\u0159epo\u010det ciz\u00edch m\u011bn neuv\u00e1d\u011bn\u00fdch v kurzovn\u00edm l\u00edstku se pou\u017eije p\u0159epo\u010det p\u0159es t\u0159et\u00ed m\u011bnu, kterou si mezi sebou poplatn\u00edci dohodnou, p\u0159\u00edpadn\u011b lze vyu\u017e\u00edt slu\u017eeb znalc\u016f se specializac\u00ed na devizovou problematiku.<\/p>\n

\u00a7 38 odst. 2 ZDP stanovuje v\u00fdjimku, kdy jednotn\u00fd kurz pou\u017e\u00edt nelze.<\/p>\n

P\u0159i p\u0159epo\u010dtu dan\u011b z \u00farok\u016f (\u00farokov\u00e9ho p\u0159\u00edjmu) plynouc\u00edch v ciz\u00ed m\u011bn\u011b z vkladov\u00e9ho \u00fa\u010dtu, b\u011b\u017en\u00e9ho \u00fa\u010dtu, kter\u00fd nen\u00ed podle podm\u00ednek banky ur\u010den k podnik\u00e1n\u00ed, a z vkladn\u00edho listu, z nich\u017e je da\u0148 vyb\u00edr\u00e1na zvl\u00e1\u0161tn\u00ed sazbou podle \u00a736, se pou\u017eije sm\u011bnn\u00fd kurs vyhl\u00e1\u0161en\u00fd \u010ceskou n\u00e1rodn\u00ed bankou ke dni p\u0159ips\u00e1n\u00ed \u00farok\u016f ve prosp\u011bch poplatn\u00edka.<\/p>\n

Kurz devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00fd \u010cNB<\/h3>\n

Podle \u00a7 38 odst. 1 ZDP mohou poplatn\u00edci, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed, pou\u017e\u00edt kurz stanoven\u00fd podle \u00a7 24 odst. 6 Z\u00da. Jedn\u00e1 se o aktu\u00e1ln\u00ed kurz devizov\u00e9ho trhu, vyhl\u00e1\u0161en\u00fd \u010ceskou n\u00e1rodn\u00ed bankou ke dni uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu. V p\u0159\u00edpad\u011b n\u00e1kupu nebo prodeje ciz\u00ed m\u011bny za \u010deskou m\u011bnu lze k okam\u017eiku ocen\u011bn\u00ed pou\u017e\u00edt kurzu, za kter\u00fd byly tyto hodnoty nakoupeny nebo prod\u00e1ny.<\/p>\n

Pevn\u00fd kurz<\/h3>\n

Podle \u00a7 38 odst. 1 ZDP mohou poplatn\u00edci, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed, pou\u017e\u00edt kurz stanoven\u00fd podle \u00a7 24 odst. 7 Z\u00da. Jedn\u00e1 se p\u0159epo\u010det ciz\u00ed m\u011bny na \u010deskou m\u011bnu pevn\u00fdm kurzem, kter\u00fdm se rozum\u00ed kurz stanoven\u00fd poplatn\u00edkem na z\u00e1klad\u011b kurzu devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00e9ho \u010ceskou n\u00e1rodn\u00ed bankou a pou\u017e\u00edvan\u00fd po p\u0159edem stanovenou dobu. Stanoven\u00e1 doba nesm\u00ed p\u0159es\u00e1hnout \u00fa\u010detn\u00ed obdob\u00ed. Jako kurz devizov\u00e9ho trhu, na jeho\u017e z\u00e1klad\u011b se pevn\u00fd kurz stanov\u00ed, pou\u017eije \u00fa\u010detn\u00ed jednotka kurz devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00fd \u010ceskou n\u00e1rodn\u00ed bankou k prvn\u00edmu dni obdob\u00ed, pro kter\u00e9 je pevn\u00fd kurz pou\u017e\u00edv\u00e1n.<\/p>\n

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

Poplatn\u00edk, kter\u00fd vede da\u0148ovou evidenci, absolvoval ve dnech 8. – 12.11.2010 pracovn\u00ed cestu do N\u011bmecka. Za tuto cestu mu n\u00e1le\u017e\u00ed n\u00e1hrada 5 x 45,- EUR tedy 225,- EUR.<\/p>\n

1. P\u0159epo\u010det jednotn\u00fdm kurzem<\/h4>\n

jednotn\u00fd kurz EUR 2010: 25,27 CZK<\/p>\n

225 x 25,27 =\u00a05685,75 CZK – v\u00fddaj pro DE<\/strong><\/p>\n

2. P\u0159epo\u010det aktu\u00e1ln\u00edm kurzem<\/h4>\n

Poplatn\u00edk pou\u017eije aktu\u00e1ln\u00ed kurz EUR k\u00a01. dni pracovn\u00ed cesty:<\/p>\n

kurz EUR 8.11.2010: 24,580 CZK<\/p>\n

225 x 24,58 =\u00a05530,50 CZK \u2013 v\u00fddaj pro DE<\/strong><\/p>\n

P\u0159epo\u010det pevn\u00fdm kurzem<\/h4>\n

Poplatn\u00edk si stanovil, \u017ee bude pou\u017e\u00edvat pevn\u00fd kurz a to pro ka\u017ed\u00e9 \u010dtvrtlet\u00ed. Proto pou\u017eil kurz k prvn\u00edmu dni \u010dtvrt\u00e9ho \u010dtvrtlet\u00ed.<\/p>\n

kurz EUR 1.10.2010: 24,430 CZK<\/p>\n

225 x 24,23 =\u00a05451,75 CZK \u2013 v\u00fddaj pro DE<\/strong>
\nZ\u00e1v\u011br: V\u0161echny t\u0159i vypo\u010dten\u00e9 hodnoty jako v\u00fddaj pro DE jsou spr\u00e1vn\u00e9.<\/p>\n

Pou\u017eit\u00e9 zkratky:<\/strong><\/p>\n

ZDP – z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f\u00a8<\/p>\n

Z\u00da – z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed<\/p>\n

DE – da\u0148ov\u00e1 evidence<\/p>\n

\u010cNB – \u010cesk\u00e1 n\u00e1rodn\u00ed banka<\/p>\n","protected":false},"excerpt":{"rendered":"

Pokynem GF\u0158-D-1 byly stanoveny jednotn\u00e9 kurzy za zda\u0148ovac\u00ed obdob\u00ed 2010. Jednotn\u00fd kurz podle \u00a7 38 ZDP pou\u017eij\u00ed poplatn\u00edci, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed, pokud nevyu\u017eili mo\u017enosti pou\u017e\u00edt …<\/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],"class_list":["post-847","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/847","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=847"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/847\/revisions"}],"predecessor-version":[{"id":5637,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/847\/revisions\/5637"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}