{"id":1340,"date":"2013-02-27T16:41:04","date_gmt":"2013-02-27T15:41:04","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=1340"},"modified":"2013-03-04T12:12:05","modified_gmt":"2013-03-04T11:12:05","slug":"kdy-neplatite-dan-z-prijmu","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=1340","title":{"rendered":"Kdy neplat\u00edte da\u0148 z p\u0159\u00edjmu?"},"content":{"rendered":"<p>Nepla\u0165te zbyte\u010dn\u011b dan\u011b tam, kde nemus\u00edte. P\u0159e\u010dt\u011bte si, kdy da\u0148 v penzijn\u00ed a soci\u00e1ln\u00ed oblasti nemus\u00edte hradit. Pozor,\u00a0m\u00e1te-li p\u0159\u00edjmy z pravideln\u011b vypl\u00e1cen\u00fdch d\u016fchod\u016f nebo penz\u00ed, je v tomto p\u0159\u00edpad\u011b osvobozena od dan\u011b jen \u010d\u00e1stka ve v\u00fd\u0161i 36n\u00e1sobku minim\u00e1ln\u00ed mzdy platn\u00e9 v dan\u00e9m kalend\u00e1\u0159n\u00edm roce.<!--more--><\/p>\n<p><strong>Penze a invalidn\u00ed penze<\/strong><\/p>\n<p>Od dan\u011b z p\u0159\u00edjmu jsou osvobozeny penze z penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed, penze vypl\u00e1cen\u00e9 z penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem a d\u016fchod z poji\u0161t\u011bn\u00ed pro p\u0159\u00edpad do\u017eit\u00ed s v\u00fdplatou d\u016fchodu.<\/p>\n<p>Povinnost platit da\u0148 z p\u0159\u00edjmu nevznik\u00e1 u invalidn\u00ed penze z penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem na dobu ur\u010ditou, u invalidn\u00ed penze na ur\u010denou dobu a jednor\u00e1zov\u00e9 pojistn\u00e9 pro penzi.<\/p>\n<p><strong>Soci\u00e1ln\u00ed oblast<\/strong><\/p>\n<p>St\u00e1t nedan\u00ed p\u0159\u00edjem z\u00edskan\u00fd v podob\u011b d\u00e1vek a slu\u017eeb z nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory a pen\u011b\u017en\u00ed pomoci ob\u011btem trestn\u00e9 \u010dinnosti.<\/p>\n<p>D\u00e1le se osvobozuj\u00ed od dan\u011b z p\u0159\u00edjmu d\u00e1vky a slu\u017eby ze soci\u00e1ln\u00edho zabezpe\u010den\u00ed, ze v\u0161eobecn\u00e9ho zdravotn\u00edho poji\u0161t\u011bn\u00ed, pln\u011bn\u00ed z pojistn\u00e9 smlouvy o poji\u0161t\u011bn\u00ed d\u016fchodu a pln\u011bn\u00ed ze zahrani\u010dn\u00edho povinn\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n<p>Jedn\u00e1-li se o o p\u0159\u00edjmy z pravideln\u011b vypl\u00e1cen\u00fdch d\u016fchod\u016f nebo penz\u00ed, je v tomto p\u0159\u00edpad\u011b osvobozena od dan\u011b jen \u010d\u00e1stka ve v\u00fd\u0161i 36n\u00e1sobku minim\u00e1ln\u00ed mzdy platn\u00e9 v dan\u00e9m kalend\u00e1\u0159n\u00edm roce.<\/p>\n<p>Nedan\u00ed se tak\u00e9 p\u0159\u00edjem p\u0159ijat\u00fd v r\u00e1mci pln\u011bn\u00ed vy\u017eivovac\u00ed povinnosti nebo jeho n\u00e1hrada.<\/p>\n<p>D\u00e1rc\u016fm krve, kostn\u00ed d\u0159en\u011b apod. nevznik\u00e1 povinnost zdanit odm\u011bny, kter\u00e9 jim vyplat\u00ed zdravotn\u00ed spr\u00e1va.<\/p>\n<p>Studenti nemus\u00ed danit stipendium ze st\u00e1tn\u00edho rozpo\u010dtu, rozpo\u010dtu kraje, z prost\u0159edk\u016f vysok\u00e9 \u0161koly nebo ve\u0159ejn\u00e9 v\u00fdzkumn\u00e9 instituce. Od dan\u011b jsou osvobozena i stipendia na st\u0159edn\u00edch a vy\u0161\u0161\u00edch odborn\u00fdch \u0161kol\u00e1ch (i ze zahrani\u010d\u00ed), p\u0159\u00edsp\u011bvky z prost\u0159edk\u016f nadac\u00ed a ob\u010dansk\u00fdch sdru\u017een\u00ed. Nedan\u00edte ani p\u0159\u00edjem soci\u00e1ln\u00ed v\u00fdpomoci poskytovan\u00fd zam\u011bstnavatelem nejbli\u017e\u0161\u00edm poz\u016fstal\u00fdm.<\/p>\n<p><strong>Movit\u00e9 v\u011bci<\/strong><\/p>\n<p>V\u011bt\u0161ina prodan\u00fdch movit\u00fdch v\u011bc\u00ed je osvobozena od dan\u011b z p\u0159\u00edjmu. Osvobozen\u00ed se nevztahuje na p\u0159\u00edjmy z prodeje motorov\u00fdch vozidel, letadel a lod\u00ed je-li doba mezi nabyt\u00edm a prodejem krat\u0161\u00ed ne\u017e 1 rok.<\/p>\n<p>Da\u0148 nemus\u00edte platit z p\u0159ijat\u00e9 n\u00e1hrady \u0161kody, v\u010detn\u011b \u00famrtn\u00e9ho a p\u0159\u00edsp\u011bvku na poh\u0159eb, z n\u00e1hrady nemajetkov\u00e9 \u00fajmy, z pln\u011bn\u00ed z poji\u0161t\u011bn\u00ed majetku s z poji\u0161t\u011bn\u00ed odpov\u011bdnosti za \u0161kody.<\/p>\n<p><strong>V\u00fdhry<\/strong><\/p>\n<p>Pokud vyhrajete cenu ve ve\u0159ejn\u00e9 nebo reklamn\u00ed sout\u011b\u017ei, v reklamn\u00edm slosov\u00e1n\u00ed, ve sportovn\u00ed sout\u011b\u017ei (nep\u0159esahuje-li hodnotu 10 000 K\u010d) nebo ocen\u011bn\u00ed v oblasti kultury.<\/p>\n<p>invArena.cz<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Nepla\u0165te zbyte\u010dn\u011b dan\u011b tam, kde nemus\u00edte. P\u0159e\u010dt\u011bte si, kdy da\u0148 v penzijn\u00ed a soci\u00e1ln\u00ed oblasti nemus\u00edte hradit. Pozor,\u00a0m\u00e1te-li p\u0159\u00edjmy z pravideln\u011b vypl\u00e1cen\u00fdch d\u016fchod\u016f nebo penz\u00ed, <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=1340\" title=\"Kdy neplat\u00edte da\u0148 z p\u0159\u00edjmu?\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,9],"tags":[],"class_list":["post-1340","post","type-post","status-publish","format-standard","hentry","category-poradna","category-zpravy"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/1340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1340"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/1340\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}