[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.doruzova.cz\/legislativni-zmeny-ktere-podnikatele-s-nejvetsi-pravdepodobnosti-uvitaji\/#Article","mainEntityOfPage":"https:\/\/www.doruzova.cz\/legislativni-zmeny-ktere-podnikatele-s-nejvetsi-pravdepodobnosti-uvitaji\/","headline":"Legislativn\u00ed zm\u011bny, kter\u00e9 podnikatel\u00e9 s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed uv\u00edtaj\u00ed","name":"Legislativn\u00ed zm\u011bny, kter\u00e9 podnikatel\u00e9 s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed uv\u00edtaj\u00ed","description":"Odpo\u010dty z\u00a0da\u0148ov\u00e9ho z\u00e1kladu na d\u011bti a nepracuj\u00edc\u00edho partnera (man\u017eelku, man\u017eela) Novela z\u00e1kona pamatuje na OSV\u010c, kter\u00e9 mohou nyn\u00ed uplatnit v\u00fddajov\u00fd da\u0148ov\u00fd pau\u0161\u00e1l na vy\u017eivovan\u00e9ho man\u017eela nebo man\u017eelku a na d\u00edt\u011b. T\u00fdk\u00e1 se to i osob, jejich\u017e da\u0148ov\u00fd z\u00e1klad z\u00a0podnikatelsk\u00e9 \u010dinnosti, p\u0159\u00edpadn\u011b z\u00a0pron\u00e1jmu, p\u0159es\u00e1hne polovinu celkov\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu.Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti se zvy\u0161uje Pro druh\u00e9 d\u00edt\u011b a dal\u0161\u00ed d\u011bti se navy\u0161uje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. Konkr\u00e9tn\u011b o 200 korun m\u011bs\u00ed\u010dn\u011b na druh\u00e9 d\u00edt\u011b a o 300 korun m\u011bs\u00ed\u010dn\u011b na ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b. Zv\u00fdhodn\u011bn\u00ed na dani tedy ro\u010dn\u011b vych\u00e1z\u00ed na druh\u00e9 vy\u017eivovan\u00e9 d\u00edt\u011b v\u00a0\u010d\u00e1stce 19\u00a0404 korun a na ka\u017ed\u00e9 dal\u0161\u00ed vy\u017eivovan\u00e9 d\u00edt\u011b na 24\u00a0204 korun.Elektronick\u00e1 podatelna Zam\u011bstnanec m\u016f\u017ee nyn\u00ed od tohoto da\u0148ov\u00e9ho obdob\u00ed p\u0159edlo\u017eit a podepsat formul\u00e1\u0159 Prohl\u00e1\u0161en\u00ed k\u00a0dani elektronickou cestou. Zapot\u0159eb\u00ed bude pouze doty\u010dn\u00e9ho jednozna\u010dn\u011b identifikovat, ov\u0161em jakou formu podnikatel zvol\u00ed, zda st\u00e1vaj\u00edc\u00ed pap\u00edrovou, nebo elektronickou, bude p\u0159\u00edmo v\u00a0jeho kompetenci.\u00da\u0159edn\u00ed poplatky kartou Nyn\u00ed lze hradit dan\u011b a dal\u0161\u00ed poplatky kartou, pokud toto pochopiteln\u011b doty\u010dn\u00fd \u00fa\u0159ad umo\u017en\u00ed.Pau\u0161\u00e1ln\u00ed da\u0148 na rok dop\u0159edu Po domluv\u011b s\u00a0pracovn\u00edky finan\u010dn\u00edho \u00fa\u0159adu bude mo\u017en\u00e9 platit da\u0148 pau\u0161\u00e1ln\u011b na rok dop\u0159edu. Bude se to t\u00fdkat jak podnikatelsk\u00fdch subjekt\u016f, tak i zam\u011bstnanc\u016f, nebo osob, kter\u00e9 si ke st\u00e1vaj\u00edc\u00edmu zam\u011bstn\u00e1n\u00ed p\u0159ivyd\u011bl\u00e1vaj\u00ed formou OSV\u010c.Jednodu\u0161\u0161\u00ed proces pro drobn\u00e9 podnikatelsk\u00e9 p\u0159\u00edjmy Na p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti do 2.500 korun m\u011bs\u00ed\u010dn\u011b, jsou to nap\u0159. dohody o pracovn\u00ed \u010dinnosti, bude mo\u017en\u00e9 uplatnit sr\u00e1\u017ekovou da\u0148, a nebude nutn\u00e9 je uv\u00e1d\u011bt v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. Toto opat\u0159en\u00ed roz\u0161i\u0159uje \u00falevy pro da\u0148ov\u00e9 poplatn\u00edky podobn\u011b, jako je tomu u dohod o proveden\u00ed pr\u00e1ce do 10 tis\u00edc korun m\u011bs\u00ed\u010dn\u011b.Odepisov\u00e1n\u00ed majetku V\u00a0sou\u010dasn\u00e9 dob\u011b bude moci odepisovat z\u00a0dan\u00ed osoba, kter\u00e9 byl p\u0159enech\u00e1n n\u011bjak\u00fd majetek do u\u017e\u00edv\u00e1n\u00ed, nap\u0159. podn\u00e1jemce. Ten bude m\u00edt stejn\u00e9 podm\u00ednky pro odpisy, jako n\u00e1jemci v\u00a0p\u0159\u00edpad\u011b finan\u010dn\u00edch leasing\u016f.T\u0159et\u00ed a \u010dtvrt\u00e1 vlna EET Elektronick\u00e1 evidence tr\u017eeb se na podnikatele val\u00ed ze v\u0161ech stran. V\u011bt\u0161\u00edm subjekt\u016fm nevad\u00ed a sp\u00ed\u0161e ji uv\u00edtaj\u00ed, drobn\u00ed \u017eivnostn\u00edci ji pova\u017euj\u00ed za dal\u0161\u00ed byrokratick\u00e9 omezen\u00ed a d\u016fvod ke stresu. Ka\u017edop\u00e1dn\u011b v\u00a0platnost vstupuje novela z\u00e1kona, kter\u00e1 do t\u0159et\u00ed vlny EET zahrnuje i pr\u00e1vn\u00edky, l\u00e9ka\u0159e, pneuservisy, autoservisy, soukrom\u00e9 zem\u011bd\u011blce, potravin\u00e1\u0159skou v\u00fdrobu, podnik\u00e1n\u00ed v\u00a0doprav\u011b, po\u0159adatele kulturn\u00edch a sportovn\u00edch akc\u00ed a dal\u0161\u00ed. \u010ctvrt\u00e1 vlna se spust\u00ed v\u00a0\u010dervnu 2018 a zahrne n\u011bkter\u00e9 \u0159emesln\u00e9 \u010dinnosti, kter\u00e9 zaji\u0161\u0165uj\u00ed v\u00fdrobu a slu\u017eby. 4.5\/5 - (11 votes)","datePublished":"2018-02-19","dateModified":"2023-05-02","author":{"@type":"Person","@id":"https:\/\/www.doruzova.cz\/author\/#Person","name":"","url":"https:\/\/www.doruzova.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/163f6c65c8acab43fa062eaf19866aeb6d6c2adc4d5c2462700a89e6feec77a0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/163f6c65c8acab43fa062eaf19866aeb6d6c2adc4d5c2462700a89e6feec77a0?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"doruzova.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.doruzova.cz\/wp-content\/uploads\/img_a313438_w2437_t1524166554.jpg","url":"https:\/\/www.doruzova.cz\/wp-content\/uploads\/img_a313438_w2437_t1524166554.jpg","height":0,"width":0},"url":"https:\/\/www.doruzova.cz\/legislativni-zmeny-ktere-podnikatele-s-nejvetsi-pravdepodobnosti-uvitaji\/","about":["N\u00e1kupy"],"wordCount":528,"articleBody":"Odpo\u010dty z\u00a0da\u0148ov\u00e9ho z\u00e1kladu na d\u011bti a nepracuj\u00edc\u00edho partnera (man\u017eelku, man\u017eela)Novela z\u00e1kona pamatuje na OSV\u010c, kter\u00e9 mohou nyn\u00ed uplatnit v\u00fddajov\u00fd da\u0148ov\u00fd pau\u0161\u00e1l na vy\u017eivovan\u00e9ho man\u017eela nebo man\u017eelku a na d\u00edt\u011b. T\u00fdk\u00e1 se to i osob, jejich\u017e da\u0148ov\u00fd z\u00e1klad z\u00a0podnikatelsk\u00e9 \u010dinnosti, p\u0159\u00edpadn\u011b z\u00a0pron\u00e1jmu, p\u0159es\u00e1hne polovinu celkov\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu.Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti se zvy\u0161ujePro druh\u00e9 d\u00edt\u011b a dal\u0161\u00ed d\u011bti se navy\u0161uje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. Konkr\u00e9tn\u011b o 200 korun m\u011bs\u00ed\u010dn\u011b na druh\u00e9 d\u00edt\u011b a o 300 korun m\u011bs\u00ed\u010dn\u011b na ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b. Zv\u00fdhodn\u011bn\u00ed na dani tedy ro\u010dn\u011b vych\u00e1z\u00ed na druh\u00e9 vy\u017eivovan\u00e9 d\u00edt\u011b v\u00a0\u010d\u00e1stce 19\u00a0404 korun a na ka\u017ed\u00e9 dal\u0161\u00ed vy\u017eivovan\u00e9 d\u00edt\u011b na 24\u00a0204 korun.Elektronick\u00e1 podatelnaZam\u011bstnanec m\u016f\u017ee nyn\u00ed od tohoto da\u0148ov\u00e9ho obdob\u00ed p\u0159edlo\u017eit a podepsat formul\u00e1\u0159 Prohl\u00e1\u0161en\u00ed k\u00a0dani elektronickou cestou. Zapot\u0159eb\u00ed bude pouze doty\u010dn\u00e9ho jednozna\u010dn\u011b identifikovat, ov\u0161em jakou formu podnikatel zvol\u00ed, zda st\u00e1vaj\u00edc\u00ed pap\u00edrovou, nebo elektronickou, bude p\u0159\u00edmo v\u00a0jeho kompetenci.\u00da\u0159edn\u00ed poplatky kartouNyn\u00ed lze hradit dan\u011b a dal\u0161\u00ed poplatky kartou, pokud toto pochopiteln\u011b doty\u010dn\u00fd \u00fa\u0159ad umo\u017en\u00ed.Pau\u0161\u00e1ln\u00ed da\u0148 na rok dop\u0159eduPo domluv\u011b s\u00a0pracovn\u00edky finan\u010dn\u00edho \u00fa\u0159adu bude mo\u017en\u00e9 platit da\u0148 pau\u0161\u00e1ln\u011b na rok dop\u0159edu. Bude se to t\u00fdkat jak podnikatelsk\u00fdch subjekt\u016f, tak i zam\u011bstnanc\u016f, nebo osob, kter\u00e9 si ke st\u00e1vaj\u00edc\u00edmu zam\u011bstn\u00e1n\u00ed p\u0159ivyd\u011bl\u00e1vaj\u00ed formou OSV\u010c.Jednodu\u0161\u0161\u00ed proces pro drobn\u00e9 podnikatelsk\u00e9 p\u0159\u00edjmyNa p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti do 2.500 korun m\u011bs\u00ed\u010dn\u011b, jsou to nap\u0159. dohody o pracovn\u00ed \u010dinnosti, bude mo\u017en\u00e9 uplatnit sr\u00e1\u017ekovou da\u0148, a nebude nutn\u00e9 je uv\u00e1d\u011bt v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. Toto opat\u0159en\u00ed roz\u0161i\u0159uje \u00falevy pro da\u0148ov\u00e9 poplatn\u00edky podobn\u011b, jako je tomu u dohod o proveden\u00ed pr\u00e1ce do 10 tis\u00edc korun m\u011bs\u00ed\u010dn\u011b.Odepisov\u00e1n\u00ed majetkuV\u00a0sou\u010dasn\u00e9 dob\u011b bude moci odepisovat z\u00a0dan\u00ed osoba, kter\u00e9 byl p\u0159enech\u00e1n n\u011bjak\u00fd majetek do u\u017e\u00edv\u00e1n\u00ed, nap\u0159. podn\u00e1jemce. Ten bude m\u00edt stejn\u00e9 podm\u00ednky pro odpisy, jako n\u00e1jemci v\u00a0p\u0159\u00edpad\u011b finan\u010dn\u00edch leasing\u016f.T\u0159et\u00ed a \u010dtvrt\u00e1 vlna EETElektronick\u00e1 evidence tr\u017eeb se na podnikatele val\u00ed ze v\u0161ech stran. V\u011bt\u0161\u00edm subjekt\u016fm nevad\u00ed a sp\u00ed\u0161e ji uv\u00edtaj\u00ed, drobn\u00ed \u017eivnostn\u00edci ji pova\u017euj\u00ed za dal\u0161\u00ed byrokratick\u00e9 omezen\u00ed a d\u016fvod ke stresu. Ka\u017edop\u00e1dn\u011b v\u00a0platnost vstupuje novela z\u00e1kona, kter\u00e1 do t\u0159et\u00ed vlny EET zahrnuje i pr\u00e1vn\u00edky, l\u00e9ka\u0159e, pneuservisy, autoservisy, soukrom\u00e9 zem\u011bd\u011blce, potravin\u00e1\u0159skou v\u00fdrobu, podnik\u00e1n\u00ed v\u00a0doprav\u011b, po\u0159adatele kulturn\u00edch a sportovn\u00edch akc\u00ed a dal\u0161\u00ed. \u010ctvrt\u00e1 vlna se spust\u00ed v\u00a0\u010dervnu 2018 a zahrne n\u011bkter\u00e9 \u0159emesln\u00e9 \u010dinnosti, kter\u00e9 zaji\u0161\u0165uj\u00ed v\u00fdrobu a slu\u017eby.                                                                                                                                                                                                                                                                                                                                                                                        4.5\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Legislativn\u00ed zm\u011bny, kter\u00e9 podnikatel\u00e9 s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed uv\u00edtaj\u00ed","item":"https:\/\/www.doruzova.cz\/legislativni-zmeny-ktere-podnikatele-s-nejvetsi-pravdepodobnosti-uvitaji\/#breadcrumbitem"}]}]