[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.vitka.cz\/daneni-pausalem-pro-podnikatele\/#Article","mainEntityOfPage":"https:\/\/www.vitka.cz\/daneni-pausalem-pro-podnikatele\/","headline":"Dan\u011bn\u00ed pau\u0161\u00e1lem pro podnikatele","name":"Dan\u011bn\u00ed pau\u0161\u00e1lem pro podnikatele","description":"Kdo m\u016f\u017ee uplatnit dan\u011bn\u00ed pau\u0161\u00e1lem? Pouze fyzick\u00e1 osoba. Pokud tedy jste fyzickou osobou, m\u016f\u017eete danit pau\u0161\u00e1lem. Pro spoustu OSV\u010c je tento zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f v\u00fdhodn\u011bj\u0161\u00ed,…","datePublished":"2019-09-27","dateModified":"2023-06-08","author":{"@type":"Person","@id":"https:\/\/www.vitka.cz\/author\/#Person","name":"","url":"https:\/\/www.vitka.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/4faace62981be50719be6a25151192978e6d585737a520836dcb98934de3bb45?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faace62981be50719be6a25151192978e6d585737a520836dcb98934de3bb45?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"vitka.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.vitka.cz\/wp-content\/uploads\/img_a356844_w3703_t1571465384.jpg","url":"https:\/\/www.vitka.cz\/wp-content\/uploads\/img_a356844_w3703_t1571465384.jpg","height":0,"width":0},"url":"https:\/\/www.vitka.cz\/daneni-pausalem-pro-podnikatele\/","about":["Business"],"wordCount":424,"articleBody":"Kdo m\u016f\u017ee uplatnit dan\u011bn\u00ed pau\u0161\u00e1lem? Pouze fyzick\u00e1 osoba. Pokud tedy jste fyzickou osobou, m\u016f\u017eete danit pau\u0161\u00e1lem. Pro spoustu OSV\u010c je tento zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f v\u00fdhodn\u011bj\u0161\u00ed, ne\u017e vykazov\u00e1n\u00ed skute\u010dn\u00fdch v\u00fddaj\u016f. Nav\u00edc odpad\u00e1 v\u00fdznamn\u00e1 \u010d\u00e1st administrativy. P\u0159i p\u0159\u00edpadn\u00e9 da\u0148ov\u00e9 kontrole toti\u017e neprokazujete opr\u00e1vn\u011bnost p\u0159edlo\u017een\u00fdch doklad\u016f.\tKdy se dan\u011bn\u00ed pau\u0161\u00e1lem vyplat\u00ed? Stru\u010dn\u011b \u0159e\u010deno tam, kde nejsou vysok\u00e9 n\u00e1klady. V takov\u00e9m podnik\u00e1n\u00ed je v\u00fdhodn\u00e9 danit t\u00edmto zp\u016fsobem. Pozor si d\u00e1vejte ov\u0161em na to, \u017ee u\u017e nem\u016f\u017eete do v\u00fddaj\u016f zahrnout \u017e\u00e1dn\u00e9 dal\u0161\u00ed v\u00fddaje poplatn\u00edka. Ani platby zdravotn\u00edho a soci\u00e1ln\u00edho. Nebo nap\u0159\u00edklad v\u00fddaje za provoz vozidla.Procentu\u00e1ln\u00ed sazbyProcentu\u00e1ln\u00ed sazby jsou stanoveny ve \u010dty\u0159ech hladin\u00e1ch. 80, 60, 40 a 30 procent.30 %Pro p\u0159\u00edjmy plynouc\u00ed z pron\u00e1jmu obchodn\u00edho majetku.40 %Pro p\u0159\u00edjmy plynouc\u00ed z podnik\u00e1n\u00ed, zalo\u017een\u00e9m na jin\u00e9m ne\u017e \u017eivnostensk\u00e9m opr\u00e1vn\u011bn\u00ed. Tyto p\u0159\u00edjmy se \u0159\u00edd\u00ed zvl\u00e1\u0161tn\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy. Jedn\u00e1 se nap\u0159\u00edklad o da\u0148ov\u00e9 poradce, pr\u00e1vn\u00edky a l\u00e9ka\u0159e, o lidi provozuj\u00edc\u00ed \u010dinnosti na z\u00e1klad\u011b autorsk\u00e9ho z\u00e1kona a osoby vykon\u00e1vaj\u00edc\u00ed svobodn\u00e1 povol\u00e1n\u00ed.60 % Do t\u00e9to kategorie spadaj\u00ed v\u0161echny ostatn\u00ed ne\u0159emesln\u00e9 \u017eivnosti. Jsou to v\u0161echny \u017eivnosti definovan\u00e9 v \u017eivnostensk\u00e9m z\u00e1kon\u011b jako v\u00e1zan\u00e9, koncesovan\u00e9 a voln\u00e9.80 %Do nejvy\u0161\u0161\u00ed kategorie spadaj\u00ed p\u0159\u00edjmy zem\u011bd\u011blc\u016f, lesn\u00edk\u016f a \u0159emesln\u00edk\u016f. \u0158emesln\u00e9 \u010dinnosti definuje \u017eivnostensk\u00fd z\u00e1kon. Osobu podnikaj\u00edc\u00ed v zem\u011bd\u011blstv\u00ed a lesnictv\u00ed zase pojmenov\u00e1v\u00e1 z\u00e1kon o zem\u011bd\u011blstv\u00ed.  V\u00fdhody dan\u011bn\u00ed pau\u0161\u00e1lemV\u00fdhody tohoto zp\u016fsobu dokl\u00e1d\u00e1n\u00ed v\u00fddaj\u016f jsou celkem jasn\u00e9. Nejv\u011bt\u0161\u00ed v\u00fdhoda tkv\u00ed ve sn\u00ed\u017een\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee podnikatele. Nemus\u00edte dokladovat sv\u00e9 v\u00fddaje a s nimi spojen\u00e9 dokumenty. V\u00fddaje jsou v\u00e1m ur\u010deny procentu\u00e1ln\u00edm pod\u00edlem z p\u0159\u00edjm\u016f.Velmi v\u00fdhodn\u00fd je tento zp\u016fsob p\u0159ev\u00e1\u017en\u011b tehdy, kdy re\u00e1ln\u00e9 n\u00e1klady nedosahuj\u00ed v\u00fd\u0161e nastaven\u00e9ho pau\u0161\u00e1lu.Pokud si nejste jist\u00ed t\u00edm, zda je pro v\u00e1s tento zp\u016fsob vhodn\u00fd, pora\u010fte se s \u010dlov\u011bkem, kter\u00fd v\u00e1m vede \u00fa\u010detnictv\u00ed. Nebo rovnou se sv\u00fdm da\u0148ov\u00fdm poradcem.                                                                                                                                                                                                                                                                                                                                                                                          4\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Dan\u011bn\u00ed pau\u0161\u00e1lem pro podnikatele","item":"https:\/\/www.vitka.cz\/daneni-pausalem-pro-podnikatele\/#breadcrumbitem"}]}]