[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.gomel.cz\/vydaje-stanovene-pausalem\/#Article","mainEntityOfPage":"https:\/\/www.gomel.cz\/vydaje-stanovene-pausalem\/","headline":"V\u00fddaje stanoven\u00e9 pau\u0161\u00e1lem","name":"V\u00fddaje stanoven\u00e9 pau\u0161\u00e1lem","description":"Term\u00edn doru\u010den\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2019 p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu je 31. 3. 2020, podnikatel\u00e9, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce, maj\u00ed term\u00edn prodlou\u017een do 30. 6. 2020. Podnikatel\u00e9 maj\u00ed mo\u017enost ve sv\u00e9m hospoda\u0159en\u00ed ode\u010d\u00edtat da\u0148ov\u011b uznateln\u00e9 v\u00fddaje, tj. v\u00fddaje (\u010di n\u00e1klady) vynalo\u017een\u00e9 na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f (dle \u00a7 24). Skute\u010dn\u00e9 v\u00fddaje si m\u016f\u017ee...","datePublished":"2020-02-12","dateModified":"2023-04-29","author":{"@type":"Person","@id":"https:\/\/www.gomel.cz\/author\/#Person","name":"","url":"https:\/\/www.gomel.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/9cac53ffad5d6e0659d72eaf216400c165f8fbf396c79017c66698a8aa5be23d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9cac53ffad5d6e0659d72eaf216400c165f8fbf396c79017c66698a8aa5be23d?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"gomel.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.gomel.cz\/wp-content\/uploads\/img_a370908_w3402_t1582606497.jpg","url":"https:\/\/www.gomel.cz\/wp-content\/uploads\/img_a370908_w3402_t1582606497.jpg","height":0,"width":0},"url":"https:\/\/www.gomel.cz\/vydaje-stanovene-pausalem\/","about":["Podnik\u00e1n\u00ed"],"wordCount":482,"articleBody":"Term\u00edn doru\u010den\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2019 p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu je 31. 3. 2020, podnikatel\u00e9, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce, maj\u00ed term\u00edn prodlou\u017een do 30. 6. 2020.\tPodnikatel\u00e9 maj\u00ed mo\u017enost ve sv\u00e9m hospoda\u0159en\u00ed ode\u010d\u00edtat da\u0148ov\u011b uznateln\u00e9 v\u00fddaje, tj. v\u00fddaje (\u010di n\u00e1klady) vynalo\u017een\u00e9 na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f (dle \u00a7 24).\tSkute\u010dn\u00e9 v\u00fddaje si m\u016f\u017ee osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 ode\u010d\u00edst bu\u010f na z\u00e1klad\u011b dolo\u017een\u00fdch doklad\u016f, anebo m\u00e1 mo\u017enost zvolit takzvan\u00e9 pau\u0161\u00e1ln\u00ed v\u00fddaje, \u010dili vypo\u010d\u00edtat je ur\u010dit\u00fdm procentem z\u00a0p\u0159\u00edjm\u016f. Tento zp\u016fsob je pro OSV\u010c nejjednodu\u0161\u0161\u00ed, a mnohdy i v\u00fdhodn\u011bj\u0161\u00ed \u2013 procentu\u00e1ln\u00ed v\u00fddaje mohou vyj\u00edt vy\u0161\u0161\u00ed, ne\u017e v\u00fddaje re\u00e1ln\u00e9, prok\u00e1zan\u00e9 dokladovou dokumentac\u00ed. Jestli\u017ee \u017eivnostn\u00edk zvolil v\u00fddajov\u00fd pau\u0161\u00e1l, nemus\u00ed v\u00e9st da\u0148ovou evidenci (d\u0159\u00edve jednoduch\u00e9 \u00fa\u010detnictv\u00ed), n\u00fdbr\u017e sta\u010d\u00ed evidovat p\u0159\u00edjmy a pohled\u00e1vky. (Pozn\u00e1mka: neple\u0165te si pau\u0161\u00e1ln\u00ed v\u00fddaje s\u00a0pau\u0161\u00e1ln\u00ed dan\u00ed z\u00a0p\u0159\u00edjmu ani s\u00a0pau\u0161\u00e1lem v\u00fddaj\u016f na auto).\tPro v\u00fdpo\u010det v\u00fddaj\u016f pau\u0161\u00e1lem jsou stanoveny ur\u010dit\u00e9 limity:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0159emesln\u00e1 \u017eivnost; zem\u011bd\u011blsk\u00e1 v\u00fdroba, lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed, kter\u00e9 jsou provozov\u00e1ny jako samostatn\u00e1 \u010dinnost \u2013 v\u00fddaje se stanov\u00ed 80 % z\u00a0celkov\u00fdch p\u0159\u00edjm\u016f, nejv\u00fd\u0161e v\u0161ak 1,6 milionu za rok\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 voln\u00e1, v\u00e1zan\u00e1 a koncesovan\u00e1 \u017eivnost \u2013 v\u00fddaje \u010din\u00ed 60 % z\u00a0p\u0159\u00edjm\u016f, limit je 1,2 milionu za rok\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 OSV\u010c bez \u017eivnosti \u2013 v\u00fddaje je mo\u017en\u00e9 ode\u010d\u00edst ve v\u00fd\u0161i 40 % p\u0159\u00edjm\u016f, nejv\u00fd\u0161e 0,8 milionu ro\u010dn\u011b\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159\u00edjmy z\u00a0pron\u00e1jmu a p\u0159\u00edjmy z\u00a0n\u00e1jmu majetku, kter\u00fd je za\u0159azen v\u00a0obchodn\u00edm majetku \u2013 30 % v\u00fddaje, limit 0,6 milionu za rokJestli\u017ee m\u00e1 OSV\u010c p\u0159\u00edjmy z\u00a0v\u00edce druh\u016f \u017eivnost\u00ed \u010di samostatn\u00fdch \u010dinnost\u00ed, mus\u00ed je evidovat zvl\u00e1\u0161\u0165 a u ka\u017ed\u00e9 z\u00a0nich se pak uplatn\u00ed v\u00fddajov\u00e1 procenta. \u00a0V\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed je pro tento p\u0159\u00edpad odd\u00edl, kde se rozep\u00ed\u0161\u00ed jednotliv\u00e9 druhy \u010dinnosti, k\u00a0nim se p\u0159i\u010dlen\u00ed dan\u00fd p\u0159\u00edjem a v\u00fddaje se vypo\u010dtou p\u0159\u00edslu\u0161n\u00fdmi procenty.P\u0159i p\u0159\u00edjmech v\u00a0r\u00e1mci d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b podle \u00a77 z\u00e1k. o dan\u00edch z\u00a0p\u0159\u00edjm\u016f nen\u00ed mo\u017en\u00e9 u n\u011bkter\u00fdch v\u00fddaj\u016f pou\u017e\u00edt pau\u0161\u00e1l a u dal\u0161\u00edch ode\u010d\u00edtat v\u00fddaje podle skute\u010dnosti. Druh v\u00fddaj\u016f mus\u00ed b\u00fdt sjednocen.Kdo v\u0161ak m\u00e1 nav\u00edc p\u0159\u00edjmy z\u00a0pron\u00e1jmu (dle \u00a79 z\u00e1k. o dan\u00edch z\u00a0p\u0159\u00edjm\u016f), ten druhy v\u00fddaj\u016f kombinovat m\u016f\u017ee \u2013 u jednoho z\u00a0paragraf\u016f si m\u016f\u017ee vybrat v\u00fddaje podle skute\u010dnosti a u druh\u00e9ho procentem.\u00a0                                                                                                                                                                                                                                                                                                                                                                                        4.5\/5 - (13 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"V\u00fddaje stanoven\u00e9 pau\u0161\u00e1lem","item":"https:\/\/www.gomel.cz\/vydaje-stanovene-pausalem\/#breadcrumbitem"}]}]