[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.eluxcz.cz\/jak-vsechny-prijmy-spravne-zahrnout-do-priznani\/#Article","mainEntityOfPage":"https:\/\/www.eluxcz.cz\/jak-vsechny-prijmy-spravne-zahrnout-do-priznani\/","headline":"Jak v\u0161echny p\u0159\u00edjmy spr\u00e1vn\u011b zahrnout do p\u0159izn\u00e1n\u00ed?","name":"Jak v\u0161echny p\u0159\u00edjmy spr\u00e1vn\u011b zahrnout do p\u0159izn\u00e1n\u00ed?","description":"Pokud se rozhodnete zalo\u017eit n\u011bjak\u00fd podnik \u010di pouhou \u017eivnost, mus\u00edte krom\u011b dobr\u00e9ho n\u00e1padu, z\u00e1le\u017eitostmi se zalo\u017een\u00edm po\u010d\u00edtat tak\u00e9 s pap\u00edrov\u00e1n\u00edm, kter\u00e9 nemus\u00ed b\u00fdt zrovna jednoduch\u00e9,...","datePublished":"2018-08-24","dateModified":"2023-05-06","author":{"@type":"Person","@id":"https:\/\/www.eluxcz.cz\/author\/#Person","name":"","url":"https:\/\/www.eluxcz.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/c36ac855b1ee9cce96e09824fb5426d6eaccd04233fbf51e04e067ccd1b5fe13?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c36ac855b1ee9cce96e09824fb5426d6eaccd04233fbf51e04e067ccd1b5fe13?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"eluxcz.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.eluxcz.cz\/wp-content\/uploads\/img_a322837_w2655_t1534618374.jpg","url":"https:\/\/www.eluxcz.cz\/wp-content\/uploads\/img_a322837_w2655_t1534618374.jpg","height":0,"width":0},"url":"https:\/\/www.eluxcz.cz\/jak-vsechny-prijmy-spravne-zahrnout-do-priznani\/","about":["Finance"],"wordCount":616,"articleBody":"Pokud se rozhodnete zalo\u017eit n\u011bjak\u00fd podnik \u010di pouhou \u017eivnost, mus\u00edte krom\u011b dobr\u00e9ho n\u00e1padu, z\u00e1le\u017eitostmi se zalo\u017een\u00edm po\u010d\u00edtat tak\u00e9 s pap\u00edrov\u00e1n\u00edm, kter\u00e9 nemus\u00ed b\u00fdt zrovna jednoduch\u00e9, nevyhne se v\u00e1m, kdy\u017e va\u0161e obchodn\u00ed firma nebude m\u00edt \u017e\u00e1dnou \u00fa\u010detn\u00ed \u010di pr\u00e1vn\u00ed odd\u011blen\u00ed a tak\u00e9 v\u00fdkon t\u011bchto \u010dinnost\u00ed p\u0159ipadne na v\u00e1s. M\u00e1te pot\u00e9 u\u017e jen dv\u011b mo\u017enosti, naj\u00edt si pr\u00e1vn\u00edka a da\u0148ov\u00e9ho poradce, kte\u0159\u00ed v\u00e1m pom\u016f\u017eou se smlouvami a da\u0148ov\u00fdmi p\u0159izn\u00e1n\u00edmi, nen\u00ed to v\u0161ak nejlevn\u011bj\u0161\u00ed z\u00e1le\u017eitost. Sestavit ale p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f nen\u00ed takov\u00fd o\u0159\u00ed\u0161ek, jak se na prvn\u00ed pohled zd\u00e1, . V dal\u0161\u00edch odstavc\u00edch si p\u0159edstav\u00edme paragrafy Z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f pot\u0159ebn\u00e9 pro spr\u00e1vn\u00e9 stanoven\u00ed p\u0159\u00edjm\u016f.\u00a7 6 \u2013 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti
 Jednodu\u0161e se d\u00e1 \u0159\u00edci, \u017ee tento paragraf p\u0159edstavuje plat \u010di mzdu z pracovn\u00edho vztahu zam\u011bstnanec-zam\u011bstnavatel. Spr\u00e1vn\u011b tak zahrnete odm\u011bny, p\u0159\u00edjmy ze spole\u010dnosti rozd\u011blen\u00e9 mezi spole\u010dn\u00edky \u010di bezplatn\u00e9 poskytov\u00e1n\u00ed motorov\u00e9ho vozidla od zam\u011bstnavatele na slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely. Od dan\u011b je ale spoustu p\u0159\u00edjm\u016f osvobozeno. Pokud pod \u017e\u00e1dn\u00fdm zam\u011bstnavatelem nepracujete a jste \u201evlastn\u00edm \u0161\u00e9fem\u201c, tato \u010d\u00e1st z\u00e1kona v\u00e1s nemus\u00ed v\u016fbec zaj\u00edmat. Naopak pokud zam\u011bstnanec nem\u00e1 \u017e\u00e1dn\u00fd jin\u00fd v\u00fdd\u011blek, pro pot\u0159eby dan\u011b z p\u0159\u00edjm\u016f pot\u0159ebuje pouze tento paragraf, za n\u011bj ale v\u0161e vykon\u00e1v\u00e1 da\u0148ov\u00fd \u00fa\u010detn\u00ed firmy.\u00a7 7 \u2013 p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti
 Pro podnikatele jsou naopak p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti nejv\u011bt\u0161\u00ed slo\u017ekou jeho pr\u00e1ce. Zahrnuje ve\u0161ker\u00e9 hlavn\u00ed p\u0159\u00edjmy z podnik\u00e1n\u00ed. Na druh\u00e9 stran\u011b se objevuj\u00ed samoz\u0159ejm\u011b tak\u00e9 v\u00fddaje, a\u0165 se jedn\u00e1 o v\u00fddaj na nov\u00e9 vozidlo nebo na pouh\u00fd n\u00e1kup propisek do kancel\u00e1\u0159e. Poplatn\u00edk se ale m\u016f\u017ee rozhodnout, jakou v\u00fd\u0161i uplatn\u00ed \u2013 jestli re\u00e1lnou nebo takzvanou pau\u0161\u00e1ln\u00ed. Z\u00e1kon stanov\u00ed, kolik procent z p\u0159\u00edjm\u016f a do jak\u00e9 maxim\u00e1ln\u00ed v\u00fd\u0161e, si p\u0159i dan\u00e9 podnikatelsk\u00e9 \u010dinnosti m\u016f\u017ee uplatnit za v\u00fddaje, podnikatel si pak logicky vybere tu v\u00fdhodn\u011bj\u0161\u00ed.\u00a7 8 \u2013 p\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku
 P\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku b\u00fdvaj\u00ed nejni\u017e\u0161\u00ed, a ne tolik b\u011b\u017en\u00e9. Jedn\u00e1 se v\u011bt\u0161inou pouze o r\u016fzn\u00e9 \u00faroky, pod\u00edly na zisku z cenn\u00fdch pap\u00edr\u016f, d\u00e1vky penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed aj.\u00a7 9 \u2013 p\u0159\u00edjmy z n\u00e1jmu
 N\u00e1jem b\u00fdv\u00e1 \u010dast\u00fdm p\u0159\u00edjmem spole\u010dnosti, kter\u00e1 vlastn\u00ed nepou\u017e\u00edvan\u00e9 prostory a r\u00e1da je pronajme, do tohoto paragrafu se tak zahrnuj\u00ed ve\u0161ker\u00e9 n\u00e1jmy z nemovit\u00fdch v\u011bc\u00ed a pravideln\u00e9 n\u00e1jmy movit\u00fdch v\u011bc\u00ed, nikoli v\u0161ak p\u0159\u00edle\u017eitostn\u00e9 n\u00e1jmy movitost\u00ed, pokud nap\u0159\u00edklad pronajmete auto na jeden den \u010di t\u00fdden a nepronaj\u00edm\u00e1te ho na ka\u017ed\u00fd m\u011bs\u00edc, zahrnete tento pron\u00e1jem do dal\u0161\u00edho paragrafu \u2013 \u010d\u00edslo 10.\u00a7 10 \u2013 ostatn\u00ed p\u0159\u00edjmy
 Sem spad\u00e1 v\u0161e ostatn\u00ed, ze kter\u00e9ho plyne p\u0159\u00edjem a nen\u00ed to sou\u010d\u00e1st\u00ed v\u00fd\u0161e uveden\u00fdch paragraf\u016f 6 a\u017e 9. Nej\u010dast\u011bji z p\u0159\u00edle\u017eitostn\u00fdch \u010dinnost\u00ed, kter\u00fdmi si p\u0159ivyd\u011bl\u00e1v\u00e1me \u2013 pomoc sousedovi, prodej plod\u016f ze zahrady aj. Do dan\u011b z p\u0159\u00edjm\u016f se zahrnou pouze za p\u0159edpokladu, kdy\u017e p\u0159es\u00e1hnou 30 000 K\u010d.
 Po spr\u00e1vn\u00e9m stanoven\u00ed v\u0161ech p\u0159\u00edjm\u016f zjist\u00edte spr\u00e1vn\u00fd z\u00e1klad dan\u011b.                                                                                                                                                                                                                                                                                                                                                                                        4.5\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak v\u0161echny p\u0159\u00edjmy spr\u00e1vn\u011b zahrnout do p\u0159izn\u00e1n\u00ed?","item":"https:\/\/www.eluxcz.cz\/jak-vsechny-prijmy-spravne-zahrnout-do-priznani\/#breadcrumbitem"}]}]