{"id":90,"date":"2012-05-27T20:00:00","date_gmt":"2012-05-27T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-zmeny-schvalene-vladou-od-roku-2013\/"},"modified":"2023-02-01T15:10:23","modified_gmt":"2023-02-01T14:10:23","slug":"danove-zmeny-schvalene-vladou-od-roku-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zmeny-schvalene-vladou-od-roku-2013\/","title":{"rendered":"Infoservis: Da\u0148ov\u00e9 zm\u011bny schv\u00e1len\u00e9 vl\u00e1dou od roku 2013"},"content":{"rendered":"

Na jedn\u00e1n\u00ed vl\u00e1dy \u010cesk\u00e9 republiky konan\u00e9m 23. kv\u011btna do\u0161lo ke schv\u00e1len\u00ed bal\u00ed\u010dku \u00fasporn\u00fdch opat\u0159en\u00ed, kter\u00e9 si kladou za c\u00edl sn\u00ed\u017een\u00ed deficitu ve\u0159ejn\u00fdch rozpo\u010dt\u016f. \u010cl\u00e1nek vych\u00e1z\u00ed z webov\u00fdch str\u00e1nek vl\u00e1dy \u010cR.<\/em><\/strong><\/p>\n

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

Smyslem da\u0148ov\u00fdch zm\u011bn je dostat schodech ve\u0159ejn\u00fdch financ\u00ed pod hranici 3 % hrub\u00e9ho dom\u00e1c\u00edho produktu. Vl\u00e1da chce dos\u00e1hnout tohoto kriteria v pom\u011bru dv\u011b t\u0159etiny na v\u00fddajov\u00e9 stran\u011b a jedna t\u0159etina na p\u0159\u00edjmov\u00e9 stran\u011b.<\/p>\n

Schv\u00e1len\u00e9 da\u0148ov\u00e9 zm\u011bny maj\u00ed vstoupit v \u00fa\u010dinnost roku 2013 s t\u00edm, \u017ee n\u011bkter\u00e9 zm\u011bny maj\u00ed m\u00edt ale jen omezenou \u00fa\u010dinnost, a to po dobu mezi lety 2013 a\u017e 2015. Legislativn\u00ed zm\u011bny, kter\u00e9 by m\u011bli nab\u00fdt \u00fa\u010dinnosti a\u017e v roce 2014, zve\u0159ejn\u00ed ministr financ\u00ed v polovin\u011b leto\u0161n\u00edho roku.<\/p>\n

Ke schv\u00e1len\u00fdm opat\u0159en\u00edm je pot\u0159eba p\u0159istupovat tak, \u017ee se jedn\u00e1 pouze o schv\u00e1len\u00fd materi\u00e1l vl\u00e1dou, kter\u00fd teprve za\u010d\u00edn\u00e1 svou legislativn\u00ed pou\u0165. Teprve \u010das uk\u00e1\u017ee, jak\u00fd bude fin\u00e1ln\u00ed v\u00fdsledek legislativn\u00edho procesu.<\/p>\n

 <\/p>\n

Schv\u00e1len\u00e1 opat\u0159en\u00ed<\/h3>\n

I. Prvn\u00ed \u010d\u00e1st schv\u00e1len\u00fdch opat\u0159en\u00ed\u00a0vstoup\u00ed v \u00fa\u010dinnost v roce 2013<\/strong>. Jedn\u00e1 se o:<\/p>\n

    \n
  • Omezen\u00ed v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f u dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>\u00a0St\u00e1vaj\u00edc\u00ed v\u00fd\u0161e v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f bude zachov\u00e1na. U \u010dinnost\u00ed spadaj\u00edc\u00edch do pau\u0161\u00e1l\u016f ve v\u00fd\u0161i 40 procent (30 procent) bude absolutn\u00ed v\u00fd\u0161e odpo\u010dtu prost\u0159ednictv\u00edm pau\u0161\u00e1lu omezena 800 tis\u00edci korun (600 tis\u00edci korun v p\u0159\u00edpad\u011b pau\u0161\u00e1lu ve v\u00fd\u0161i 30 procent), tedy maxim\u00e1ln\u00edm mo\u017en\u00fdm odpo\u010dtem rovn\u00fdm 40 procent\u016fm (30 procent\u016fm) z mezn\u00edho p\u0159\u00edjm\u016f stanoven\u00e9ho ve v\u00fd\u0161i dvou milion\u016f korun.Koment\u00e1\u0159: zm\u011bny se tedy nedotknou zem\u011bd\u011blc\u016f a \u017eivnostn\u00edk\u016f, naopak se dotknou nap\u0159. advok\u00e1t\u016f, um\u011blc\u016f, znalc\u016f, osob maj\u00edc\u00edch p\u0159\u00edjmy z pron\u00e1jm\u016f<\/em><\/li>\n
  • Zv\u00fd\u0161en\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b z p\u0159\u00edjm\u016f v\u016f\u010di da\u0148ov\u00fdm r\u00e1j\u016fm<\/strong>
    \nSr\u00e1\u017ekov\u00e1 da\u0148 na p\u0159\u00edjmy nerezident\u016f se od roku 2013 zv\u00fd\u0161\u00ed na 35 procent ze sou\u010dasn\u00fdch 15 procent. Zv\u00fd\u0161en\u00e1 sazba sr\u00e1\u017ekov\u00e9 dan\u011b by se uplat\u0148ovala v\u016f\u010di p\u0159\u00edjm\u016fm rezident\u016f v\u0161ech zem\u00ed a jurisdikc\u00ed, se kter\u00fdmi doposud \u010cesk\u00e1 republika neuzav\u0159ela smlouvu o zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed.<\/li>\n
  • Zru\u0161en\u00ed tzv. zelen\u00e9 nafty<\/strong><\/li>\n<\/ul>\n

    V sou\u010dasnosti je jedn\u00e9 skupin\u011b podnikatel\u016f poskytov\u00e1no zv\u00fdhodn\u011bn\u00ed oproti ostatn\u00edm. Zru\u0161en\u00edm tzv. zelen\u00e9 nafty, tedy mo\u017enosti vr\u00e1cen\u00ed \u010d\u00e1sti spot\u0159ebn\u00ed dan\u011b z miner\u00e1ln\u00edch olej\u016f pou\u017eit\u00fdch v zem\u011bd\u011blsk\u00e9 prvov\u00fdrob\u011b, dojde k odstran\u011bn\u00ed t\u00e9to distorzn\u00ed da\u0148ov\u00e9 \u00falevy. Vzhledem k omezen\u00fdm mo\u017enostem efektivn\u00ed kontroly doch\u00e1z\u00ed k \u010dast\u00e9mu zneu\u017e\u00edv\u00e1n\u00ed t\u00e9to da\u0148ov\u00e9 v\u00fdjimky. Z\u00e1rove\u0148 dojde t\u00e9\u017e ke sn\u00ed\u017een\u00ed administrativn\u00edho zat\u00ed\u017een\u00ed, a to jak na stran\u011b pl\u00e1tc\u016f spot\u0159ebn\u00ed dan\u011b, tak na stran\u011b spr\u00e1vce dan\u011b. Pro zru\u0161en\u00ed vr\u00e1cen\u00ed \u010d\u00e1sti spot\u0159ebn\u00ed dan\u011b z miner\u00e1ln\u00edch olej\u016f pou\u017eit\u00fdch v zem\u011bd\u011blstv\u00ed se rozhodlo od roku 2013 i sousedn\u00ed Rakousko.<\/p>\n

      \n
    • Zv\u00fd\u0161en\u00ed dan\u011b z p\u0159evodu nemovitosti<\/strong>
      \nSazba dan\u011b z p\u0159evodu nemovitost\u00ed se zv\u00fd\u0161\u00ed ze st\u00e1vaj\u00edc\u00edch t\u0159\u00ed procent na \u010dty\u0159i procenta.Koment\u00e1\u0159: jen pro p\u0159ipomenut\u00ed uv\u00e1d\u00edm, \u017ee do konce roku 2003 \u010dinila sazba 5 %.<\/em>
      \n<\/em><\/li>\n<\/ul>\n

      II. Dal\u0161\u00ed zm\u011bny maj\u00ed ale\u00a0jen do\u010dasnou \u00fa\u010dinnost<\/strong>\u00a0a maj\u00ed tak platit od roku 2013 do konce roku 2015. Mezi tato do\u010dasn\u00e1 opat\u0159en\u00ed pat\u0159\u00ed:<\/p>\n

        \n
      • Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>
        \nPro roky 2013 a\u017e 2015 bude zavedeno solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ve v\u00fd\u0161i sedmi procent z tzv. nadlimitn\u00edho p\u0159\u00edjmu. Da\u0148 se bude zvy\u0161ovat, pokud v p\u0159\u00edslu\u0161n\u00e9m zda\u0148ovac\u00edm obdob\u00ed sou\u010det p\u0159\u00edjm\u016f zahrnovan\u00fdch do d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti a funk\u010dn\u00edch po\u017eitk\u016f (tj. p\u0159\u00edjem hrub\u00fd, nikoli\u00a0\u201esuperhrub\u00e1 mzda\u201c<\/em>) a d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b z podnik\u00e1n\u00ed a jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti (tj. \u010dist\u00fd p\u0159\u00edjem z podnikatelsk\u00e9 nebo jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti) p\u0159es\u00e1hne v tomto zda\u0148ovac\u00edm obdob\u00ed 48n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy. Rozpo\u010dtov\u00e9 ur\u010den\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob bude upraveno tak, aby cel\u00fd v\u00fdnos ze zv\u00fd\u0161en\u00ed dan\u011b plynul do st\u00e1tn\u00edho rozpo\u010dtu.Koment\u00e1\u0159: z v\u00fd\u0161e uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee do dan\u00e9ho limitu se nebudou zapo\u010d\u00edt\u00e1vat p\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku (\u00a7 8 ZDP), p\u0159\u00edjmy z pron\u00e1jmu (\u00a7 9 ZDP) ani tzv. ostatn\u00ed p\u0159\u00edjmy (\u00a7 10 ZDP).<\/em><\/li>\n
      • Zru\u0161en\u00ed z\u00e1kladn\u00ed slevy na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob pro d\u016fchodce<\/strong>
        \nSleva na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob pro d\u016fchodce bude v letech 2013 a\u017e 2015 vzhledem k fisk\u00e1ln\u00ed situaci zru\u0161ena. D\u016fchodc\u016fm bylo v roce 2008 umo\u017en\u011bno uplat\u0148ovat tuto slevu. Do t\u00e9 doby to mo\u017en\u00e9 nebylo, proto\u017ee tato z\u00e1kladn\u00ed sleva na dani (\u010di b\u00fdval\u00e1 z\u00e1kladn\u00ed nezdaniteln\u00e1 \u010d\u00e1st z\u00e1kladu dan\u011b) m\u00e1 zajistit efektivn\u00ed nezdan\u011bn\u00ed \u017eivotn\u00edho minima, \u010deho\u017e je u d\u016fchodc\u016f dosa\u017eeno vypl\u00e1cen\u00edm d\u016fchodu, kter\u00fd nepodl\u00e9h\u00e1 do v\u00fd\u0161e 24 tis\u00edc korun m\u011bs\u00ed\u010dn\u011b dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/li>\n
      • Zv\u00fd\u0161en\u00ed sazeb dan\u011b z p\u0159idan\u00e9 hodnoty<\/strong>
        \nPro roky 2013 a\u017e 2015 budou zv\u00fd\u0161eny sazby dan\u011b z p\u0159idan\u00e9 hodnoty o 1 procentn\u00ed bod, tj. na 21 procent. Sn\u00ed\u017een\u00e1 sazba bude ve v\u00fd\u0161i 15 procent. Rozsah pln\u011bn\u00ed spadaj\u00edc\u00edch do jednotliv\u00fdch sazeb se m\u011bnit nebude. V\u00fdjimkou bude jen p\u0159esun n\u011bkter\u00fdch zdravotnick\u00fdch prost\u0159edk\u016f, jejich\u017e za\u0159azen\u00ed do sn\u00ed\u017een\u00e9 sazby dan\u011b z p\u0159idan\u00e9 hodnoty je v rozporu s legislativou Evropsk\u00e9 unie, a d\u00e1le d\u011btsk\u00fdch plen, jejich\u017e za\u0159azen\u00ed do sn\u00ed\u017een\u00e9 sazby je p\u0159edm\u011btem sporu mezi \u010ceskou republikou a Evropskou uni\u00ed. Rozpo\u010dtov\u00e9 ur\u010den\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty bude upraveno tak, aby cel\u00fd v\u00fdnos ze zv\u00fd\u0161en\u00ed dan\u011b plynul do st\u00e1tn\u00edho rozpo\u010dtu.<\/li>\n
      • Zru\u0161en\u00ed strop\u016f u pojistn\u00e9ho na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>
        \nPro roky 2013 a\u017e 2015 budou zru\u0161eny maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klady, tedy tzv. stropy pojistn\u00e9ho na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed.Koment\u00e1\u0159: zru\u0161en\u00ed stropu se net\u00fdk\u00e1 maxim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu na pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed.<\/em><\/li>\n
      • Sjednocen\u00ed soci\u00e1ln\u00edch nepojistn\u00fdch d\u00e1vek poskytovan\u00fdch v oblasti bydlen\u00ed<\/strong>
        \nV roce 2013 dojde zru\u0161en\u00edm st\u00e1vaj\u00edc\u00edho p\u0159\u00edsp\u011bvku na bydlen\u00ed a doplatku na bydlen\u00ed k zaveden\u00ed jednoho p\u0159\u00edsp\u011bvku na n\u00e1klady na bydlen\u00ed. St\u00e1vaj\u00edc\u00ed p\u0159\u00edsp\u011bvky budou naposledy p\u0159izn\u00e1ny a vyplaceny za b\u0159ezen 2013. Tato d\u00e1vka bude poprv\u00e9 poskytov\u00e1na za duben 2013. Toto opat\u0159en\u00ed bylo do n\u00e1vrhu z\u00e1kona zapracov\u00e1no ministerstvem pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        Na jedn\u00e1n\u00ed vl\u00e1dy \u010cesk\u00e9 republiky konan\u00e9m 23. kv\u011btna do\u0161lo ke schv\u00e1len\u00ed bal\u00ed\u010dku \u00fasporn\u00fdch opat\u0159en\u00ed, kter\u00e9 si kladou za c\u00edl sn\u00ed\u017een\u00ed deficitu ve\u0159ejn\u00fdch rozpo\u010dt\u016f. \u010cl\u00e1nek vych\u00e1z\u00ed …<\/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":[63,64,50,65,66],"class_list":["post-90","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-nemovitosti","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-dph-dan-z-pridane-hodnoty","tag-silnicni-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/90","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=90"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/90\/revisions"}],"predecessor-version":[{"id":5267,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/90\/revisions\/5267"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=90"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=90"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=90"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}