{"id":1527,"date":"2013-01-04T17:16:00","date_gmt":"2013-01-04T16:16:00","guid":{"rendered":"https:\/\/www.poradce-danovy.com\/?p=1527"},"modified":"2022-01-09T17:17:06","modified_gmt":"2022-01-09T16:17:06","slug":"novinky-2013-s-komentarem","status":"publish","type":"post","link":"https:\/\/www.poradce-danovy.com\/index.php\/2013\/01\/04\/novinky-2013-s-komentarem\/","title":{"rendered":"Novinky 2013 s koment\u00e1\u0159em"},"content":{"rendered":"\n<p><strong><em>Da\u0148 z p\u0159\u00edjm\u016f<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>r\u016fzn\u00e1 omezen\u00ed v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f u dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<ul><li>nemo\u017enost uplatnit slevy na man\u017eelku a d\u011bti a p\u0159i 30% a 40% je strop v\u00fddaj\u016f 600 a 800 tis.K\u010d, ale i p\u0159esto se \u010dasto bude pau\u0161\u00e1l vypl\u00e1cet, hodnota pau\u0161\u00e1l\u016f z\u016fstane zachov\u00e1na<\/li><\/ul><\/li><li>zv\u00fd\u0161en\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b z p\u0159\u00edjm\u016f (dividendy, \u00faroky, licen\u010dn\u00ed poplatky) v\u016f\u010di da\u0148ov\u00fdm r\u00e1j\u016fm z 15% na 35%&nbsp;<ul><li>je to v\u016f\u010di st\u00e1t\u016fm s nimi\u017e nen\u00ed uzav\u0159ena smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed<\/li><\/ul><\/li><li>solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ve v\u00fd\u0161i 7 % z p\u0159\u00edjmu p\u0159evy\u0161uj\u00edc\u00edho 48x pr\u016fm\u011brn\u00e9 mzdy v letech 2013-2015<ul><li>pozor historick\u00fd okam\u017eik, ODS zav\u00e1d\u00ed progresivn\u00ed zdan\u011bn\u00ed, v\u017edy se mus\u00ed podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, \u017e\u00e1dn\u00e9 ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed u zam\u011bstnavatele, zam\u011bstnanc\u016f s hrubou do 100 tis.K\u010d m\u011bs\u00ed\u010dn\u011b se tyto nav\u00fd\u0161en\u00ed nedotknou<\/li><\/ul><\/li><li>zru\u0161en\u00ed z\u00e1kladn\u00ed slevy na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob pro d\u016fchodce v letech 2013-2015<ul><li>d\u016fchodci si proto hromadn\u011b ru\u0161ili pob\u00edr\u00e1n\u00ed d\u016fchod\u016f na jeden den (1.1.2013), uvid\u00edme<\/li><\/ul><\/li><li>zru\u0161en\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b z dividend bude patrn\u011b a\u017e od 2014-2015<\/li><\/ul>\n\n\n\n<p><strong><em>Da\u0148 z p\u0159idan\u00e9 hodnoty<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>m\u011bs\u00ed\u010dn\u00ed zda\u0148ovac\u00ed obdob\u00ed bude z\u00e1kladn\u00edm zda\u0148ovac\u00edm obdob\u00edm pro prvopl\u00e1tce a z\u016fstanete v n\u011bm minim\u00e1ln\u011b 2 roky. \u010ctvrtletn\u00ed zda\u0148ovac\u00ed obdob\u00ed si m\u016f\u017eete pozd\u011bji zvolit p\u0159i obratu ni\u017e\u0161\u00edm ne\u017e 10 mil.K\u010d.<ul><li>prvopl\u00e1tce si budou v\u00edce hl\u00eddat<\/li><\/ul><\/li><li>&nbsp;zv\u00fd\u0161en\u00ed sazeb dan\u011b z p\u0159idan\u00e9 hodnoty na 21% a 15% v letech 2013-2015<ul><li>zdra\u017een\u00ed v\u0161eho kv\u016fli st\u00e1tn\u00edmu rozpo\u010dtu<\/li><\/ul><\/li><li>v\u011bt\u0161ina zdravotnick\u00e9 technicky byla p\u0159e\u0159azena do z\u00e1kladn\u00ed sazby (tedy 14 -&gt; 21%]<ul><li>\u010dasto v\u011bt\u0161\u00ed \u010d\u00e1stky a z toho v\u011bt\u0161\u00ed DPH do st\u00e1tn\u00edho rozpo\u010dtu<\/li><\/ul><\/li><li>uplatn\u011bn\u00ed odpo\u010dtu DPH z n\u00e1kupn\u00edch doklad\u016f (po\u017eadavek na auditn\u00ed stopu)<ul><li>p\u0159i kontrole m\u016f\u017eete \u010dekat, \u017ee u vy\u0161\u0161\u00edch \u010d\u00e1stek bude pracovn\u00edk F\u00da po\u017eadovat prok\u00e1z\u00e1n\u00ed n\u00e1kupu v\u00edce dokumenty (auditn\u00ed stopa), nap\u0159. objedn\u00e1vka, smlouva, z\u00e1lohov\u00e1 faktura, emaily, p\u0159epravn\u00ed listy, p\u0159\u00edjemka na sklad, kalkulace v\u00fdrobk\u016f apod.)<\/li><\/ul><\/li><li>\u00fapravou definice poji\u0161\u0165ovac\u00edch a zaji\u0161\u0165ovac\u00edch \u010dinnost\u00ed, kter\u00e9 jsou od DPH osvobozeny, do\u0161lo k tomu, \u017ee n\u011bkter\u00e9 d\u0159\u00edve osvobozen\u00e9 \u010dinnosti nyn\u00ed DPH podl\u00e9haj\u00ed (nap\u0159.likvid\u00e1to\u0159i)<ul><li>budou pro klienty a poji\u0161\u0165ovny dra\u017e\u0161\u00ed, nicm\u00e9n\u011b si budou moci ode\u010d\u00edtat DPH na vstupu<\/li><\/ul><\/li><li>prodlou\u017een\u00ed osvobozen\u00ed p\u0159i p\u0159evodu nemovitosti od DPH na v\u00fdstupu z 3 na 5 let. Po uplynut\u00ed t\u00e9to lh\u016fty si pl\u00e1tci mohou zvolit, zda osvobozen\u00ed vyu\u017eij\u00ed \u010di nikoliv.<ul><li>d\u016fle\u017eit\u00e1 je mo\u017enost volby na konci (z\u016fstane zachov\u00e1n n\u00e1rok na odpo\u010det p\u0159i v\u00fdstavb\u011b)<\/li><\/ul><\/li><li>roz\u0161\u00ed\u0159en\u00ed ru\u010den\u00ed za odvod DPH dodavatelem (ve\u0159ejn\u00fd \u00fa\u010det, nespolehliv\u00fd pl\u00e1tce)<ul><li>viz \u010dl\u00e1nek <a href=\"https:\/\/sites.google.com\/d\/1BP6jF196GECj-_X6aozrg6mxL2eNeGMR\/p\/1cy6iMnfDEwyS4RrOcM95tCsAsHkWiW6v\/edit\">Institut &#8222;nespolehliv\u00fd pl\u00e1tce&#8220; aneb samo\u010di\u0161t\u011bn\u00ed I.<\/a>&nbsp;<\/li><li>viz \u010dl\u00e1nek <a href=\"https:\/\/sites.google.com\/d\/1BP6jF196GECj-_X6aozrg6mxL2eNeGMR\/p\/19v_w5PDEfPoYO5jO8-wx0AaW0CvFIWOk\/edit\">Institut &#8222;ve\u0159ejn\u00fd \u00fa\u010det&#8220; aneb samo\u010di\u0161t\u011bn\u00ed II.<\/a><\/li><\/ul><\/li><li>mo\u017enost registrace v DPH jako osoby identifikovan\u00e9 k dani m\u00edsto registrace jako pln\u00e9ho pl\u00e1tce u n\u011bkter\u00fdch typ\u016f transakc\u00ed<ul><li>nap\u0159. tv\u016frci www str\u00e1nek s bannerem pro Google Ireland se u\u017e nebudou muset st\u00e1t pl\u00e1tci<\/li><\/ul><\/li><li>uklidn\u011bn\u00ed na poli re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<ul><li>novela umo\u017enila, \u017ee v p\u0159\u00edpad\u011b nejasnost\u00ed o za\u0159azen\u00ed stavebn\u00edch prac\u00ed, kdy\u017e se ob\u011b strany dohodnou a pou\u017eij\u00ed re\u017eim p\u0159enesen\u00ed, tak to nebude spr\u00e1vcem dan\u011b zpochyb\u0148ov\u00e1no<\/li><\/ul><\/li><li>&nbsp;DPH ze z\u00e1loh za\u010d\u00ednaj\u00ed platit i drobn\u00ed podnikatel\u00e9 s da\u0148ovou evidenc\u00ed<ul><li>dosud to byla povinnost pouze podnikatel\u016f vedouc\u00edch &#8222;podvojn\u00e9&#8220; \u00fa\u010detnictv\u00ed, nyn\u00ed se budou i drobn\u00ed podnikatel\u00e9 muset nau\u010dit vystavovat &#8222;da\u0148ov\u00fd doklad k p\u0159ijat\u00e9 platb\u011b&#8220; a hlavn\u011b pak to n\u00e1sledn\u011b dorovn\u00e1vat kone\u010dn\u00fdm &#8222;da\u0148ov\u00fdm dokladem&#8220;<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>zv\u00fd\u0161en\u00ed dan\u011b z p\u0159evodu nemovitost\u00ed ze 3 % na 4 %<ul><li>administrativa s touto dan\u00ed spojen\u00e1 je vy\u0161\u0161\u00ed ne\u017e p\u0159\u00edjem z n\u00ed<\/li><\/ul><\/li><li>od 2014 bude da\u0148 z p\u0159evodu patrn\u011b platit kupuj\u00edc\u00ed<ul><li>MF\u010cR do\u0161lo k z\u00e1v\u011bru, \u017ee pen\u00edze se d\u0159\u00edv rozkut\u00e1lej\u00ed ne\u017e nemovitost u kupuj\u00edc\u00edho<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Soci\u00e1ln\u00ed a d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>start d\u016fchodov\u00e9 reformy od 1.1.2013<ul><li>hlavn\u011b vytvo\u0159en\u00ed II.pil\u00ed\u0159e je komentov\u00e1no v p\u0159\u00edsp\u011bvku <a href=\"https:\/\/sites.google.com\/d\/1BP6jF196GECj-_X6aozrg6mxL2eNeGMR\/p\/1FfgCK6XOA2S_949v9axTV5dXlyiPCYYo\/edit\">II. pil\u00ed\u0159 d\u016fchodov\u00e9 reformy<\/a><\/li><\/ul><\/li><li>nav\u00fd\u0161en\u00ed z\u00e1loh na SP (d\u0159\u00edve min.1836 na dne\u0161n\u00edch 1890 K\u010d)<ul><li>pokud plat\u00edte minim\u00e1ln\u00ed \u010d\u00e1stku, tak m\u016f\u017eete v klidu po\u010dkat na pod\u00e1n\u00ed P\u0159ehledu spolu s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00ed, do t\u00e9 doby od V\u00e1s OSSZ o\u010dek\u00e1v\u00e1 st\u00e1le starou \u010d\u00e1stku<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>zru\u0161en\u00ed strop\u016f u pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn\u00ed v letech 2013-2015<ul><li>asi ty pen\u00edze ve zdravotnictv\u00ed chyb\u00ed, dopad na OSV\u010c a zam\u011bstnance, pokud chcete zam\u011bstnanci vyplatit mimo\u0159\u00e1dn\u00e9 odm\u011bny, tak nejl\u00e9pe je\u0161t\u011b do prosincov\u00e9 mzdy<\/li><\/ul><\/li><li>nav\u00fd\u0161en\u00ed z\u00e1loh na ZP (d\u0159\u00edve min.1697 na dne\u0161n\u00edch 1748 K\u010d)<ul><li>pokud plat\u00edte minim\u00e1ln\u00ed \u010d\u00e1stku zm\u011b\u0148te si p\u0159evodn\u00ed p\u0159\u00edkaz hned v lednu (do 8.2.2013)<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Spr\u00e1va dan\u00ed<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>do\u0161lo k reorganizaci FU, tak\u017ee je 14 krajsk\u00fdch Finan\u010dn\u00edch \u00fa\u0159ad\u016f a v m\u00edstech p\u016fvodn\u00edch z\u016fstaly jen \u00fazemn\u00ed pracovi\u0161t\u011b<ul><li>minim\u00e1ln\u011b varianta bude existence pouh\u00e9 podatelny a spisovna, V\u00e1\u0161 spis z\u016fstane tam kde je<\/li><\/ul><\/li><li>se zm\u011bnou ve struktu\u0159e FU do\u0161lo i ke zm\u011bn\u011b \u00fa\u010dt\u016f na kter\u00e9 se maj\u00ed zas\u00edlat ve\u0161ker\u00e9 platby<ul><li>zm\u011bnit v p\u0159evodn\u00edch p\u0159\u00edkazech kmenovou \u010d\u00e1st \u00fa\u010dtu<\/li><\/ul><\/li><li>se zm\u011bnou ve struktu\u0159e FU do\u0161lo i ke zm\u011bn\u011b datov\u00fdch schr\u00e1nek FU (pokud pos\u00edl\u00e1te pod\u00e1n\u00ed na FU p\u0159es svou datovou schr\u00e1nku)<ul><li>pod\u00e1n\u00ed poslan\u00e1 z datov\u00e9 schr\u00e1nky t\u011bsn\u011b ke konci 2012 budou patrn\u011b ztracena<\/li><\/ul><\/li><li>vznik\u00e1 1 ks centr\u00e1ln\u00edho Odvolac\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed v Brn\u011b<ul><li>centralizuj\u00ed tam specialisty, pro\u0161kol\u00ed, poznatky budou \u0161\u00ed\u0159it mezi sebou a tak bude t\u011b\u017e\u0161\u00ed s odvol\u00e1n\u00edm &#8222;prorazit&#8220;<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Ceny energi\u00ed<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>zdra\u017een\u00ed z d\u016fvodu nav\u00fd\u0161en\u00ed sazeb DPH o 1%<\/li><li>zdra\u017een\u00ed elekt\u0159iny v d\u016fvodu r\u016fstu p\u0159\u00edsp\u011bvku na dotace obnoviteln\u00fdch zdroj\u016f<ul><li>u mnou pou\u017e\u00edvan\u00e9 sazby el.eng. vzrostla \u010d\u00e1stka za podporu OZ o 40% oproti 2012, na\u0161t\u011bst\u00ed z mal\u00e9 \u010d\u00e1stky, tak\u017ee celkov\u00fd dopad nen\u00ed tak dramatick\u00fd<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Exekuce<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>bude mo\u017en\u00e9 postihnout sr\u00e1\u017ekami ze mzdy i mzdu man\u017eelky (man\u017eela)<\/li><li>stejn\u011b tak se dostane i na bankovn\u00ed \u00fa\u010det druh\u00e9 z man\u017eel\u016f<\/li><li>kon\u010d\u00ed mo\u017enost donutit dlu\u017en\u00edka podepsat exekutorsk\u00fd z\u00e1pis, kter\u00fd m\u011bl&nbsp; p\u0159\u00edmou vykonatelnost<ul><li>st\u00e1le z\u016fst\u00e1v\u00e1 mo\u017enost u\u010dinit toto formou &#8222;not\u00e1\u0159sk\u00e9ho z\u00e1pisu&#8220; tak jako v\u017edy<\/li><\/ul><\/li><li>omezen\u00ed dvojkolejnosti (soudn\u00ed exekutor X exekuce skrze soud)<ul><li>ono se vymo\u017een\u00ed pohled\u00e1vky skrze soudn\u00ed v\u00fdkon rozhodnut\u00ed stejn\u011b mezi podnikateli moc nepou\u017e\u00edvalo<\/li><\/ul><\/li><li>p\u0159\u00edm\u00e1 cesta k exekutorovi (ve v\u011bt\u0161in\u011b nebude prvn\u00ed krok vymo\u017een\u00ed muset sm\u011b\u0159ovat k soudu)<ul><li>po\u0159\u00e1d mus\u00edte proj\u00edt 2 etapami, PRVN\u00cd &#8211; prok\u00e1z\u00e1n\u00ed pravosti pohled\u00e1vky (\u0159\u00edzen\u00ed nal\u00e9zac\u00ed &#8222;pravdu&#8220;) a DRUH\u00c9 &#8211; \u0159\u00edzen\u00ed vym\u00e1hac\u00ed, ale v 2012 se se je\u0161t\u011b \u00fapln\u011b prvn\u00ed dokument v t\u00e9 druh\u00e9 etap\u011b pos\u00edlal tak\u00e9 na soud (a ty to ve v\u011bt\u0161in\u011b odsouhlasili a p\u0159eposlali exekutor\u016fm), a pr\u00e1v\u011b toto se ru\u0161\u00ed<\/li><\/ul><\/li><li>slu\u010dov\u00e1n\u00ed exekuc\u00ed<ul><li>exekuce bude prov\u00e1d\u011bt jeden exekutor, sn\u00ed\u017e\u00ed se t\u00edm n\u00e1klady v p\u0159\u00edpad\u011b v\u00edce v\u011b\u0159itel\u016f a t\u00edm z\u016fstane i v\u00edce na zaplacen\u00ed dluh\u016f (na na\u0161e pohled\u00e1vky)<\/li><\/ul><\/li><li>P\u0158ED\u017dALOBN\u00cd V\u00ddZVA, ne\u017e se po\u0161le n\u00e1vrh na zah\u00e1jen\u00ed exeku\u010dn\u00edho \u0159\u00edzen\u00ed<ul><li>to nen\u00ed pro n\u00e1s dobr\u00e9, dlu\u017en\u00edk bude varov\u00e1n a my p\u0159ijdeme o moment p\u0159ekvapen\u00ed<\/li><li>na druhou stranu on bude varov\u00e1n u\u017e na\u0161\u00edm pokusem o projit\u00ed prvn\u00ed etapou (nal\u00e9zac\u00ed)<\/li><li>sta\u010d\u00ed prok\u00e1zat odesl\u00e1n\u00ed, dlu\u017en\u00ed nemus\u00ed toto varov\u00e1n\u00ed dostat do rukou<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Ob\u010dansk\u00fd z\u00e1kon\u00edk<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>v 2012 byl schv\u00e1len nov\u00fd ob\u010dansk\u00fd z\u00e1kon\u00edk jeho\u017e platnost m\u00e1 nastat a\u017e od 1.1.2014<ul><li>vznikaj\u00ed kompletn\u011b nov\u00e9 pr\u00e1vn\u00ed instituty, kompletn\u011b p\u0159ed\u011blan\u00e9 d\u011bd\u011bn\u00ed<\/li><\/ul><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148 z p\u0159\u00edjm\u016f r\u016fzn\u00e1 omezen\u00ed v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f u dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob nemo\u017enost uplatnit slevy na man\u017eelku a d\u011bti a p\u0159i 30% a 40% je strop v\u00fddaj\u016f 600 a 800 tis.K\u010d, ale i p\u0159esto se \u010dasto bude pau\u0161\u00e1l vypl\u00e1cet, hodnota pau\u0161\u00e1l\u016f z\u016fstane zachov\u00e1na zv\u00fd\u0161en\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b z p\u0159\u00edjm\u016f (dividendy, \u00faroky, licen\u010dn\u00ed poplatky) v\u016f\u010di da\u0148ov\u00fdm [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_regular_price":[],"currency_symbol":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1527","post","type-post","status-publish","format-standard","hentry","category-nezarazene"],"post_slider_layout_featured_media_urls":{"thumbnail":"","post_slider_layout_landscape_large":"","post_slider_layout_portrait_large":"","post_slider_layout_square_large":"","post_slider_layout_landscape":"","post_slider_layout_portrait":"","post_slider_layout_square":"","full":""},"_links":{"self":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts\/1527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/comments?post=1527"}],"version-history":[{"count":0,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts\/1527\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/media?parent=1527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/categories?post=1527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/tags?post=1527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}