[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.udedka.cz\/vyrazne-zmeny-v-zakonu-o-danich-z-prijmu\/#Article","mainEntityOfPage":"https:\/\/www.udedka.cz\/vyrazne-zmeny-v-zakonu-o-danich-z-prijmu\/","headline":"V\u00fdrazn\u00e9 zm\u011bny v z\u00e1konu o dan\u00edch z p\u0159\u00edjmu!","name":"V\u00fdrazn\u00e9 zm\u011bny v z\u00e1konu o dan\u00edch z p\u0159\u00edjmu!","description":"Novela pro OSV\u010c uv\u00e1d\u00ed sazbu v\u00fddajov\u00e9ho pau\u0161\u00e1lu v z\u00e1vislosti na \u010dinnosti ve v\u00fd\u0161i 40 %, 60 % a 80%. Jsou-li v\u00fddaje OSV\u010c ni\u017e\u0161\u00ed, ne\u017e jsou v\u00fddaje stanoven\u00e9 pau\u0161\u00e1lem, m\u016f\u017ee v\u00fddajov\u00fd pau\u0161\u00e1l p\u0159in\u00e9st \u00fasporu nejen na dani z p\u0159\u00edjmu fyzick\u00fdch osob, ale tak\u00e9 na povinn\u00e9m pojistn\u00e9m, kter\u00e9 se klasicky po\u010d\u00edt\u00e1 z vym\u011b\u0159en\u00e9ho z\u00e1kladu. V\u00fddajov\u00e9 pau\u0161\u00e1ly jsou […]","datePublished":"2023-05-10","dateModified":"2023-05-10","author":{"@type":"Person","@id":"https:\/\/www.udedka.cz\/author\/#Person","name":"","url":"https:\/\/www.udedka.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/f14f9548cfce1bfc4b3267434069a757db9568e455121a8852ede019c83b3b5e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f14f9548cfce1bfc4b3267434069a757db9568e455121a8852ede019c83b3b5e?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"udedka.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.udedka.cz\/wp-content\/uploads\/img_a315801_w2219_t1526717385.jpg","url":"https:\/\/www.udedka.cz\/wp-content\/uploads\/img_a315801_w2219_t1526717385.jpg","height":0,"width":0},"url":"https:\/\/www.udedka.cz\/vyrazne-zmeny-v-zakonu-o-danich-z-prijmu\/","wordCount":429,"articleBody":"Novela pro OSV\u010c uv\u00e1d\u00ed sazbu v\u00fddajov\u00e9ho pau\u0161\u00e1lu v z\u00e1vislosti na \u010dinnosti ve v\u00fd\u0161i 40 %, 60 % a 80%. Jsou-li v\u00fddaje OSV\u010c ni\u017e\u0161\u00ed, ne\u017e jsou v\u00fddaje stanoven\u00e9 pau\u0161\u00e1lem, m\u016f\u017ee v\u00fddajov\u00fd pau\u0161\u00e1l p\u0159in\u00e9st \u00fasporu nejen na dani z p\u0159\u00edjmu fyzick\u00fdch osob, ale tak\u00e9 na povinn\u00e9m pojistn\u00e9m, kter\u00e9 se klasicky po\u010d\u00edt\u00e1 z vym\u011b\u0159en\u00e9ho z\u00e1kladu. V\u00fddajov\u00e9 pau\u0161\u00e1ly jsou proto v\u00fdhodn\u00e9 pro velkou \u0159\u00e1dku lid\u00ed. Nejen, \u017ee zjednodu\u0161uj\u00ed administrativu, ale sni\u017euj\u00ed tak\u00e9 riziko chyby vznikl\u00e9 pr\u00e1v\u011b \u00fa\u010dtov\u00e1n\u00edm skute\u010dn\u00fdch v\u00fddaj\u016f a p\u0159\u00edjm\u016f. Krom\u011b toho tak\u00e9 vedou tedy k \u00faspo\u0159e na dan\u00edch.\tV novele je tedy uvedeno, \u017ee OSV\u010c maj\u00ed hranici pro uplatn\u011bn\u00ed pau\u0161\u00e1lu maxim\u00e1ln\u011b jeden milion korun v p\u0159\u00edjmech. Pokud jsou va\u0161e p\u0159\u00edjmy vy\u0161\u0161\u00ed, tak si je m\u016f\u017eete tak\u00e9 uplatnit, ale jen do maxim\u00e1ln\u00edho limitu.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pau\u0161\u00e1l 80 %\tTakovou v\u00fd\u0161i mohou vyu\u017e\u00edvat \u0159emesln\u00edci, podnikatel\u00e9 v zem\u011bd\u011blsk\u00e9 v\u00fdrob\u011b nebo ve vodn\u00edm hospod\u00e1\u0159stv\u00ed. Nyn\u00ed tedy tyto osoby mohou vyu\u017e\u00edt n\u00e1klady do v\u00fd\u0161e 800.000,- K\u010d oproti 1 600.000,- K\u010d, kter\u00fd platit je\u0161t\u011b v lo\u0148sk\u00e9m roce.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pau\u0161\u00e1l 60 %\tTento pau\u0161\u00e1l je prioritn\u011b ur\u010den pro podnikatele, kte\u0159\u00ed podnikaj\u00ed pr\u00e1v\u011b ve slu\u017eb\u00e1ch nebo v prodeji zbo\u017e\u00ed.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pau\u0161\u00e1l 40 %\tTento pau\u0161\u00e1l je ur\u010den pro svobodn\u00e1 povol\u00e1n\u00ed, tedy o pr\u00e1ce na honor\u00e1\u0159e \u010di \u010dinnosti a podnikatelsk\u00e9 \u010dinnosti podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f. Sem spadaj\u00ed makl\u00e9\u0159i, soudn\u00ed exekuto\u0159i, da\u0148ov\u00ed poradci a tak\u00e9 advok\u00e1ti. Zde tedy v p\u0159\u00edjmech do jednoho milionu korun ro\u010dn\u011b, mohou uplatnit n\u00e1klady do v\u00fd\u0161e maxim\u00e1ln\u011b 400.000,- K\u010d.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pau\u0161\u00e1l 30 %\tTento pau\u0161\u00e1l nen\u00ed tak zn\u00e1m\u00fd, proto\u017ee se jedn\u00e1 \u010dist\u011b o pau\u0161\u00e1l na p\u0159\u00edjmy z pron\u00e1jm\u016f. Zde tedy z milionu uplat\u0148ujete pau\u0161\u00e1lem v\u00fddaje maxim\u00e1ln\u011b ve v\u00fd\u0161i 300.000,- K\u010d.\tPokud m\u00e1te man\u017eelku \u010di d\u011bti, m\u016f\u017eete si staronov\u011b uplatit slevu na dan\u00edch pokud va\u0161e p\u0159\u00edjmy nep\u0159es\u00e1hnout zmi\u0148ovan\u00fd milion korun. Na d\u011bti si m\u016f\u017eete v takov\u00e9m p\u0159\u00edpad\u011b ode\u010d\u00edst za rok \u010d\u00e1stku ve v\u00fd\u0161i:\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 13.404,- K\u010d za prvn\u00ed d\u00edt\u011b\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 19.404,- K\u010d za druh\u00e9 d\u00edt\u011b\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 24.204,- K\u010d za t\u0159et\u00ed a za ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b\tSamoz\u0159ejm\u011b plat\u00ed, \u017ee si m\u016f\u017ee ode\u010d\u00edst tuto \u010d\u00e1stku jen jeden z rodi\u010d\u016f, nikoli oba.                                                                                                                                                                                                                                                                                                                                                                                        3.7\/5 - (8 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"V\u00fdrazn\u00e9 zm\u011bny v z\u00e1konu o dan\u00edch z p\u0159\u00edjmu!","item":"https:\/\/www.udedka.cz\/vyrazne-zmeny-v-zakonu-o-danich-z-prijmu\/#breadcrumbitem"}]}]