[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ibf-cz.cz\/dve-varianty-danovych-priznani-pro-rok-2018\/#Article","mainEntityOfPage":"https:\/\/www.ibf-cz.cz\/dve-varianty-danovych-priznani-pro-rok-2018\/","headline":"Dv\u011b varianty da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed pro rok 2018","name":"Dv\u011b varianty da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed pro rok 2018","description":"Varianta PRVN\u00cd (ta je p\u016fvodn\u00ed, platn\u00e1 \u010d\u00e1ste\u010dn\u011b i pro p\u0159edchoz\u00ed rok 2017). U t\u00e9to prvn\u00ed varianty plat\u00ed, \u017ee da\u0148ov\u00fd poplatn\u00edk, pokud se pro ni rozhodne, nem\u016f\u017ee v\u00a0tomto p\u0159\u00edpad\u011b uplatnit ani slevu na man\u017eela (man\u017eelku), ani da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b (d\u011bti). Zem\u011bd\u011blsk\u00e1 v\u00fdroba, lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed a \u0159emesln\u00e9 \u017eivnostensk\u00e9 podnik\u00e1n\u00ed \u2013 u t\u011bchto p\u0159\u00edjm\u016f lze […]","datePublished":"2018-02-23","dateModified":"2023-04-30","author":{"@type":"Person","@id":"https:\/\/www.ibf-cz.cz\/author\/#Person","name":"","url":"https:\/\/www.ibf-cz.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/70b0b0c6ef7dca5d65c935edece415df3e99a7281ef835a281ae62fb4236351b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/70b0b0c6ef7dca5d65c935edece415df3e99a7281ef835a281ae62fb4236351b?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ibf-cz.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ibf-cz.cz\/wp-content\/uploads\/img_a313678_w2559_t1524520626.jpg","url":"https:\/\/www.ibf-cz.cz\/wp-content\/uploads\/img_a313678_w2559_t1524520626.jpg","height":0,"width":0},"url":"https:\/\/www.ibf-cz.cz\/dve-varianty-danovych-priznani-pro-rok-2018\/","about":["Podnik\u00e1n\u00ed"],"wordCount":366,"articleBody":"Varianta PRVN\u00cd (ta je p\u016fvodn\u00ed, platn\u00e1 \u010d\u00e1ste\u010dn\u011b i pro p\u0159edchoz\u00ed rok 2017). U t\u00e9to prvn\u00ed varianty plat\u00ed, \u017ee da\u0148ov\u00fd poplatn\u00edk, pokud se pro ni rozhodne, nem\u016f\u017ee v\u00a0tomto p\u0159\u00edpad\u011b uplatnit ani slevu na man\u017eela (man\u017eelku), ani da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b (d\u011bti).\t\tZem\u011bd\u011blsk\u00e1 v\u00fdroba, lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed a \u0159emesln\u00e9 \u017eivnostensk\u00e9 podnik\u00e1n\u00ed \u2013 u t\u011bchto p\u0159\u00edjm\u016f lze uplatnit 80% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, horn\u00ed limit t\u011bchto v\u00fddaj\u016f je 1.600.000 korun.\t\tJin\u00e9 \u017eivnostensk\u00e9 podnik\u00e1n\u00ed krom\u011b v\u00fd\u0161e uveden\u00e9ho \u2013 u t\u011bchto p\u0159\u00edjm\u016f lze uplatnit pouze 60% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f a horn\u00ed limit je 1.200.000 korun.\t\tJin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, nap\u0159. svobodn\u00e9 povol\u00e1n\u00ed) \u2013 u t\u011bchto p\u0159\u00edjm\u016f lze uplatnit pouze 40% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, maxim\u00e1ln\u00ed limit je 800.000 korun.\t\tN\u00e1jem majetku za\u0159azen\u00fd do obchodn\u00edho majetku \u2013 u t\u011bchto p\u0159\u00edjm\u016f uplatn\u00edte maxim\u00e1ln\u011b 30% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f a horn\u00ed limit je 600.000 K\u010d.\tV\u00a0z\u00e1sad\u011b je jedno, pro jakou variantu jste se rozhodliVarianta DRUH\u00c1 (tato varianta je novelizov\u00e1na a je platn\u00e1 od 1.ledna.2018). Jestli\u017ee se da\u0148ov\u00fd poplatn\u00edk rozhodne pou\u017e\u00edt tuto variantu, tedy s\u00a0polovi\u010dn\u00ed hodnotou horn\u00edch limit\u016f pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, m\u016f\u017ee tu uplat\u0148ovat slevu na man\u017eela (man\u017eelku) a rovn\u011b\u017e da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b (d\u011bti).\t\tZem\u011bd\u011blsk\u00e1 v\u00fdroba, lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed a \u0159emesln\u00e9 \u017eivnostensk\u00e9 podnik\u00e1n\u00ed \u2013 u t\u011bchto p\u0159\u00edjm\u016f lze uplatnit 80% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, horn\u00ed limit t\u011bchto v\u00fddaj\u016f je 800.000 korun.\t\tJin\u00e9 \u017eivnostensk\u00e9 podnik\u00e1n\u00ed krom\u011b v\u00fd\u0161e uveden\u00e9ho \u2013 u t\u011bchto p\u0159\u00edjm\u016f lze uplatnit pouze 60% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f a horn\u00ed limit je 600.000 korun.\t\tJin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, nap\u0159. svobodn\u00e9 povol\u00e1n\u00ed) \u2013 u t\u011bchto p\u0159\u00edjm\u016f lze uplatnit pouze 40% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f, maxim\u00e1ln\u00ed limit je 400.000 korun.\t\tN\u00e1jem majetku za\u0159azen\u00fd do obchodn\u00edho majetku \u2013 u t\u011bchto p\u0159\u00edjm\u016f uplatn\u00edte maxim\u00e1ln\u011b 30% pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f a horn\u00ed limit je 300.000 K\u010d.                                                                                                                                                                                                                                                                                                                                                                                        4.4\/5 - (9 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Dv\u011b varianty da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed pro rok 2018","item":"https:\/\/www.ibf-cz.cz\/dve-varianty-danovych-priznani-pro-rok-2018\/#breadcrumbitem"}]}]