[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.krahor.cz\/trideni-dani\/#Article","mainEntityOfPage":"https:\/\/www.krahor.cz\/trideni-dani\/","headline":"T\u0159\u00edd\u011bn\u00ed dan\u00ed","name":"T\u0159\u00edd\u011bn\u00ed dan\u00ed","description":"Subjektem dan\u011b je fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 je povinna platit dan\u011b. Objektem je skute\u010dnost, kter\u00e1 je podkladem pro zdan\u011bn\u00ed. Sazba dan\u011b je m\u011b\u0159\u00edtko, podle kter\u00e9ho se stanovuje da\u0148ov\u00fd z\u00e1klad. Zda\u0148ovac\u00ed obdob\u00ed je ur\u010dit\u00fd \u010dasov\u00fd \u00fasek, za kter\u00fd se mus\u00ed zjistit z\u00e1klad dan\u011b. Jak ale m\u016f\u017eeme dan\u011b t\u0159\u00eddit? Podle zp\u016fsobu ukl\u00e1d\u00e1n\u00ed da\u0148ov\u00fdch povinnost\u00ed \u2013 \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0...","datePublished":"2023-05-05","dateModified":"2023-05-05","author":{"@type":"Person","@id":"https:\/\/www.krahor.cz\/author\/#Person","name":"","url":"https:\/\/www.krahor.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/69bd9b72104e3ccfb6214cbd23cb226f96c6ecf33a2a351fa1d4682235118df3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/69bd9b72104e3ccfb6214cbd23cb226f96c6ecf33a2a351fa1d4682235118df3?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"krahor.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.krahor.cz\/wp-content\/uploads\/img_a314274_w2553_t1525030455.jpg","url":"https:\/\/www.krahor.cz\/wp-content\/uploads\/img_a314274_w2553_t1525030455.jpg","height":0,"width":0},"url":"https:\/\/www.krahor.cz\/trideni-dani\/","about":["Finance"],"wordCount":445,"articleBody":"Subjektem dan\u011b je fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 je povinna platit dan\u011b. Objektem je skute\u010dnost, kter\u00e1 je podkladem pro zdan\u011bn\u00ed. Sazba dan\u011b je m\u011b\u0159\u00edtko, podle kter\u00e9ho se stanovuje da\u0148ov\u00fd z\u00e1klad. Zda\u0148ovac\u00ed obdob\u00ed je ur\u010dit\u00fd \u010dasov\u00fd \u00fasek, za kter\u00fd se mus\u00ed zjistit z\u00e1klad dan\u011b. Jak ale m\u016f\u017eeme dan\u011b t\u0159\u00eddit?\tPodle zp\u016fsobu ukl\u00e1d\u00e1n\u00ed da\u0148ov\u00fdch povinnost\u00ed \u2013\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 P\u0159\u00edm\u00e9 \u2013 ukl\u00e1d\u00e1ny poplatn\u00edk\u016fm finan\u010dn\u00edm org\u00e1nem p\u0159\u00edmo (nap\u0159. da\u0148 d\u011bdick\u00e1, darovac\u00ed, silni\u010dn\u00ed, z\u00a0p\u0159evodu nemovitost\u00ed, z\u00a0p\u0159\u00edjmu FO \u010di PO).\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nep\u0159\u00edm\u00e9 \u2013 odv\u00e1d\u011bj\u00ed v\u00fdrobci zda\u0148ovan\u00e9ho zbo\u017e\u00ed a slu\u017eeb a jsou zahrnuty do ceny zbo\u017e\u00ed (nap\u0159. da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, spot\u0159ebn\u00ed, dan\u011b na ochranu \u017eivotn\u00edho prost\u0159ed\u00ed).\tPodle subjektu spr\u00e1vce dan\u011b \u2013 m\u00edstn\u00ed (da\u0148 z\u00a0nemovitosti) a st\u00e1tn\u00ed (da\u0148 z\u00a0p\u0159\u00edjm\u016f).\tPodle charakteru veli\u010diny \u2013 \t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b kapit\u00e1lov\u00e9 \u2013 objektem je stavov\u00e1 veli\u010dina vyjad\u0159uj\u00edc\u00ed mno\u017estv\u00ed, z\u00e1sobu nebo stav. Zji\u0161\u0165uje se k\u00a0ur\u010dit\u00e9mu okam\u017eiku. Pat\u0159\u00ed sem dan\u011b z\u00a0majetku, d\u011bdick\u00e1 a darovac\u00ed.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b b\u011b\u017en\u00e9 \u2013 objektem je tokov\u00e1 veli\u010dina, vyjad\u0159uj\u00edc\u00ed tok, p\u0159esun za \u010dasov\u00fd \u00fasek, ohrani\u010den\u00fd dv\u011bma \u010dasov\u00fdmi okam\u017eiky. Pat\u0159\u00ed sem dan\u011b d\u016fchodov\u00e9, spot\u0159ebn\u00ed a z\u00a0p\u0159idan\u00e9 hodnoty.\t\tPodle vztahu k\u00a0platebn\u00ed schopnosti poplatn\u00edka \u2013\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b osobn\u00ed \u2013 adresn\u00e9, maj\u00ed vztah ke konkr\u00e9tn\u00edmu poplatn\u00edkovi t\u00edm, \u017ee zohled\u0148uj\u00ed jeho platebn\u00ed schopnost (dan\u011b d\u016fchodov\u00e9).\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b ,,in rem\u201c \u2013 plat\u00ed se bez ohledu na platebn\u00ed schopnost poplatn\u00edka (dan\u011b spot\u0159ebn\u00ed, z\u00a0p\u0159idan\u00e9 hodnoty, v\u00fdnosov\u00e9, d\u016fchodov\u00e9 placen\u00e9 spole\u010dnostmi, majetkov\u00e9).\tPodle vztahu mezi velikost\u00ed dan\u011b a velikost\u00ed da\u0148ov\u00e9ho z\u00e1kladu \u2013\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b bez vztahu k\u00a0da\u0148ov\u00e9mu z\u00e1kladu \u2013 dan\u011b pau\u0161\u00e1ln\u00ed, kter\u00e9 plat\u00ed v\u0161echny subjekty jenom proto, \u017ee existuj\u00ed.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b specifick\u00e9 \u2013 stanoveny dle mno\u017estv\u00ed natur\u00e1ln\u00edch jednotek da\u0148ov\u00e9ho z\u00e1kladu nebo mno\u017estv\u00ed jednotek u\u017eite\u010dn\u00e9 vlastnosti v\u00a0da\u0148ov\u00e9m z\u00e1kladu (nap\u0159. po\u010det litr\u016f \u010dist\u00e9ho alkoholu).\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b ,,ad valorem\u201c \u2013 ur\u010duj\u00ed se dle ceny zda\u0148ovan\u00e9ho z\u00e1kladu. Pat\u0159\u00ed zde da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, d\u016fchodov\u00e1 a v\u00fdnosov\u00e1.\tPodle okruhu platnost\u00ed \u2013 nadn\u00e1rodn\u00ed, \u00fast\u0159edn\u00ed, st\u0159edn\u00ed, nejni\u017e\u0161\u00ed spr\u00e1vn\u00ed.\tPodle subjektu \u2013 dan\u011b placen\u00e9 FO, dan\u011b placen\u00e9 PO.\tPodle zp\u016fsobu placen\u00ed \u2013\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dan\u011b vyb\u00edran\u00e9 na z\u00e1klad\u011b da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed \u2013 da\u0148 z\u00a0p\u0159\u00edjm\u016f, da\u0148 z\u00a0nemovitosti, silni\u010dn\u00ed da\u0148, DPH.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sr\u00e1\u017ekov\u00e9 dan\u011b \u2013 odv\u00e1d\u00ed zam\u011bstnavatel, kter\u00fd taky pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.                                                                                                                                                                                                                                                                                                                                                                                        4.4\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"T\u0159\u00edd\u011bn\u00ed dan\u00ed","item":"https:\/\/www.krahor.cz\/trideni-dani\/#breadcrumbitem"}]}]