{"id":18863,"date":"2014-12-10T12:10:17","date_gmt":"2014-12-10T11:10:17","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=18863"},"modified":"2014-12-10T12:10:17","modified_gmt":"2014-12-10T11:10:17","slug":"danove-novinky-2015-zvyhodneni-rodicu","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=18863","title":{"rendered":"Da\u0148ov\u00e9 novinky 2015: zv\u00fdhodn\u011bn\u00ed rodi\u010d\u016f"},"content":{"rendered":"

Da\u0148ov\u00e9 zm\u011bny pro rok 2015 jsou pro poplatn\u00edky veskrze p\u0159\u00edzniv\u00e9. Nejv\u00edce si polep\u0161\u00ed rodi\u010de p\u0159ed\u0161koln\u00edch d\u011bt\u00ed a v\u00edce\u010detn\u00e9 rodiny. Pracuj\u00edc\u00ed senio\u0159i mohou op\u011bt uplatnit slevu na dani. <\/strong><\/p>\n

ilustra\u010dn\u00ed foto: photoXpress<\/em><\/p>\n

Dlouho o\u010dek\u00e1vanou novinkou je druh\u00e1 sn\u00ed\u017een\u00e1 sazba DPH, ot\u00e1zkou v\u0161ak z\u016fst\u00e1v\u00e1, zda ji poc\u00edt\u00ed i koncov\u00ed spot\u0159ebitel\u00e9 nebo jen firmy zat\u00ed\u017een\u00e9 v\u011bt\u0161\u00ed administrativou. Z\u00a0pohledu poplatn\u00edka je jedinou negativn\u00ed zm\u011bnou zaveden\u00ed strop\u016f na pau\u0161\u00e1ln\u00ed v\u00fddaje OSV\u010c.<\/p>\n

PRO RODI\u010cE \u0160KOLKOVN\u00c9 A SLEVY NA D\u011aTI<\/strong>
\nU\u017e za rok 2014 si ulev\u00ed v\u0161ichni rodi\u010de, kte\u0159\u00ed m\u011bli sv\u00e9 d\u011bti ve \u0161kolk\u00e1ch a dal\u0161\u00edch pe\u010duj\u00edc\u00edch p\u0159ed\u0161koln\u00edch za\u0159\u00edzen\u00edch. \u201eV da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed nebo v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed u zam\u011bstnavatele budou moci uplatnit slevu na dani ve v\u00fd\u0161i prok\u00e1zan\u00fdch p\u0159\u00edsp\u011bvk\u016f p\u0159ed\u0161koln\u00edmu za\u0159\u00edzen\u00ed a v maxim\u00e1ln\u00ed v\u00fd\u0161i 8500 korun na jedno d\u00edt\u011b,\u201c uvedla Blanka \u0160tarmanov\u00e1, da\u0148ov\u00e1 poradkyn\u011b spole\u010dnosti TaxVision.<\/p>\n

Lep\u0161\u00ed da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed d\u00e1le poc\u00edt\u00ed v\u0161echny rodiny s\u00a0dv\u011bma a v\u00edce d\u011btmi. Sleva na prvn\u00ed d\u00edt\u011b sice z\u016fst\u00e1v\u00e1 stejn\u00e1 jako letos ve v\u00fd\u0161i 1117 korun m\u011bs\u00ed\u010dn\u011b, ale na druh\u00e9 d\u00edt\u011b u\u017e rodi\u010d z\u00edsk\u00e1 o 200 korun navrch, a na t\u0159et\u00ed si polep\u0161\u00ed dokonce o 300 korun. Mus\u00ed v\u0161ak zam\u011bstnavateli sd\u011blit, \u017ee slevu na prvn\u00ed, druh\u00e9, t\u0159et\u00ed nebo dal\u0161\u00ed d\u00edt\u011b uplat\u0148uje.<\/p>\n

\u201eA to t\u00edm zp\u016fsobem, \u017ee podep\u00ed\u0161e nov\u00fd vzor \u010d. 24 Prohl\u00e1\u0161en\u00ed poplatn\u00edka k\u00a0dani (takzvan\u00e9 r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed), kter\u00fd je p\u0159ipraven na uplatn\u011bn\u00ed slev na druh\u00e9, t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b,\u201c poradila Blanka \u0160tarmanov\u00e1. \u201ePokud maj\u00ed man\u017eel\u00e9 nap\u0159\u00edklad t\u0159i d\u011bti, z\u00a0nich\u017e prvn\u00ed a t\u0159et\u00ed d\u00edt\u011b studuje a prost\u0159edn\u00ed studium ji\u017e ukon\u010dilo, m\u016f\u017ee jeden z\u00a0man\u017eel\u016f uplatnit slevu na prvn\u00ed d\u00edt\u011b a druh\u00fd z\u00a0man\u017eel\u016f si uplatn\u00ed slevu na druh\u00e9 d\u00edt\u011b vzta\u017eenou na sv\u00e9 t\u0159et\u00ed d\u00edt\u011b. U druh\u00e9ho d\u00edt\u011bte, kter\u00e9 nestuduje, n\u00e1rok nevznik\u00e1.\u201c Pokud by studovaly v\u0161echny t\u0159i d\u011bti, m\u016f\u017ee si jeden z\u00a0man\u017eel\u016f uplatnit slevy i dv\u011b. Slevy lze libovoln\u011b kombinovat a po\u0159ad\u00ed d\u011bt\u00ed je mo\u017en\u00e9 volit bez ohledu na jejich skute\u010dn\u00e9 datum narozen\u00ed.<\/p>\n

 <\/p>\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n
\n

Slevy na dani<\/span><\/span><\/p>\n<\/td>\n

\n

K\u010d\/rok<\/span><\/span><\/p>\n<\/td>\n

\n

K\u010d\/m\u011bs\u00edc<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1. d\u00edt\u011b<\/span><\/span><\/p>\n<\/td>\n

\n

13 404<\/span><\/span><\/p>\n<\/td>\n

\n

1117<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2. d\u00edt\u011b<\/span><\/span><\/p>\n<\/td>\n

\n

15 804<\/span><\/span><\/p>\n<\/td>\n

\n

1317<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3. d\u00edt\u011b<\/span><\/span><\/p>\n<\/td>\n

\n

17 004<\/span><\/span><\/p>\n<\/td>\n

\n

1417<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

PRO SENIORY S\u00a0VYSOK\u00ddM P\u0158\u00cdJMEM ZDAN\u011aN\u00cd D\u016eCHOD\u016e
\nOd 1. ledna 2015 se v\u00a0souvislosti se zdan\u011bn\u00edm starobn\u00edch d\u016fchod\u016f vr\u00e1t\u00ed legislativa ke stavu, kter\u00fd platil do roku 2012. Pokud senior dos\u00e1hne dal\u0161\u00edho zdaniteln\u00e9ho p\u0159\u00edjmu mimo d\u016fchod vy\u0161\u0161\u00edho ne\u017e 840 tis\u00edc korun za rok, zdanit bude muset i cel\u00fd sv\u016fj starobn\u00ed d\u016fchod. \u201eNaopak loni zru\u0161en\u00e1 a op\u011bt zaveden\u00e1 sleva na dani pro pracuj\u00edc\u00ed d\u016fchodce, kter\u00e1 u v\u0161ech poplatn\u00edk\u016f \u010din\u00ed 24 840 korun ro\u010dn\u011b, z\u016fst\u00e1v\u00e1 n\u00e1sleduj\u00edc\u00ed roky v\u00a0platnosti,\u201c doplnila Blanka \u0160tarmanov\u00e1.<\/p>\n

PRO \u017dIVNOSTN\u00cdKY PAU\u0160\u00c1LN\u00cd STROPY
\nP\u0159i srovn\u00e1n\u00ed v\u0161ech velk\u00fdch zm\u011bn by se dalo \u0159\u00edct, \u017ee jedinou novinkou v\u00a0neprosp\u011bch da\u0148ov\u00fdch poplatn\u00edk\u016f je vyty\u010den\u00ed strop\u016f pro pau\u0161\u00e1ln\u00ed v\u00fddaje pro v\u0161echny kategorie samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. \u201eOmezen\u00ed v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f se dotkne p\u0159edev\u0161\u00edm \u017eivnostn\u00edk\u016f a \u0159emesln\u00edk\u016f, kte\u0159\u00ed dosud vyu\u017e\u00edvali neomezen\u00e9 pau\u0161\u00e1ly 60 a 80 procent. OSV\u010c, kter\u00e9 danily p\u0159\u00edjmy z\u00a0pron\u00e1jmu 30procentn\u00edm pau\u0161\u00e1lem, a profese jako l\u00e9ka\u0159, advok\u00e1t, da\u0148ov\u00fd poradce, kter\u00e9 spadaj\u00ed pod 40procentn\u00ed pau\u0161\u00e1l, u\u017e sv\u00e9 stropy d\u0159\u00edve m\u011bly,\u201c prohl\u00e1sila Blanka \u0160tarmanov\u00e1 z TaxVision.<\/p>\n

Nov\u00fd limit pro nejvy\u0161\u0161\u00ed, 80procentn\u00ed pau\u0161\u00e1l nyn\u00ed \u010din\u00ed 1,6 milionu korun, pro 60procentn\u00ed pak 1,2 milionu korun, stanoven\u00e1 nejvy\u0161\u0161\u00ed hranice v\u017edy odpov\u00edd\u00e1 p\u0159\u00edslu\u0161n\u00e9mu procentu z p\u0159\u00edjm\u016f ve v\u00fd\u0161i dvou milion\u016f korun.<\/p>\n

 <\/p>\n\n\n\n\n\n\n<\/colgroup>\n\n\n\n
\n

Kategorie pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f<\/span><\/span><\/p>\n<\/td>\n

\n

80 %<\/span><\/span><\/p>\n<\/td>\n

\n

60 %<\/span><\/span><\/p>\n<\/td>\n

\n

40 %<\/span><\/span><\/p>\n<\/td>\n

\n

30 %<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Maxim\u00e1ln\u00ed v\u00fd\u0161e v\u00a0K\u010d<\/span><\/span><\/p>\n<\/td>\n

\n

1,6 milionu<\/span><\/span><\/p>\n<\/td>\n

\n

1,2 milionu<\/span><\/span><\/p>\n<\/td>\n

\n

800 tis\u00edc<\/span><\/span><\/p>\n<\/td>\n

\n

600 tis\u00edc<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

NA CO NEZAPOMENOUT<\/p>\n

Nov\u00e1 je tak\u00e9 povinnost pro fyzick\u00e9 osoby oznamovat finan\u010dn\u00edmu \u00fa\u0159adu p\u0159ijet\u00ed osvobozen\u00e9ho p\u0159\u00edjmu, kter\u00fd p\u0159esahuje p\u011bt milion\u016f korun. Ozn\u00e1men\u00ed mus\u00ed u\u010dinit ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, tedy 1. dubna nebo p\u0159i spolupr\u00e1ci s\u00a0da\u0148ov\u00fdm poradcem 1. \u010dervence n\u00e1sleduj\u00edc\u00edho roku, a to i v p\u0159\u00edpad\u011b, \u017ee nem\u00e1 povinnost pod\u00e1vat p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f. \u201ePokud tak neu\u010din\u00ed, hroz\u00ed fyzick\u00e9 osob\u011b pokuta ve v\u00fd\u0161i dan\u011b, tedy 15 procent z tohoto p\u0159\u00edjmu. Oznamovac\u00ed povinnost se bude vztahovat pouze na p\u0159\u00edjmy od 1. ledna 2015,\u201c upozornila Blanka \u0160tarmanov\u00e1.<\/p>\n

ZM\u011aNY PRO PL\u00c1TCE DPH
\nZaveden\u00ed druh\u00e9 sn\u00ed\u017een\u00e9 sazby DPH ve v\u00fd\u0161i 10 procent se vztahuje na l\u00e9ky, knihy a hudebniny a nezbytn\u011b nutnou d\u011btskou v\u00fd\u017eivu. \u201eOb\u00e1v\u00e1m se ale, \u017ee v\u011bt\u0161iny lid\u00ed jako spot\u0159ebitel\u016f se zaveden\u00ed nov\u00e9 sazby DPH t\u00e9m\u011b\u0159 v\u016fbec nedotkne. Teoreticky by mohlo v\u00e9st ke sn\u00ed\u017een\u00ed kone\u010dn\u00fdch cen, ale obchodn\u00edk\u016fm p\u0159ibude administrativa a je pouze na nich, zda sn\u00ed\u017een\u00fd odvod na DPH prom\u00edtnou do sn\u00ed\u017een\u00ed cen, nebo zv\u00fd\u0161\u00ed sv\u016fj zisk,\u201c m\u00edn\u00ed Blanka \u0160tarmanov\u00e1.<\/p>\n

Z\u00a0pohledu firem se novinky v DPH dotknou p\u0159edev\u0161\u00edm poskytovatel\u016f elektronick\u00fdch slu\u017eeb, telekomunika\u010dn\u00edch a vys\u00edlac\u00edch slu\u017eeb a slu\u017eeb rozhlasov\u00e9ho a televizn\u00edho vys\u00edl\u00e1n\u00ed. U nich se nov\u011b stanov\u00ed m\u00edsto pln\u011bn\u00ed ve st\u00e1t\u011b p\u0159\u00edjemce slu\u017eby. \u201ePrakticky to znamen\u00e1, \u017ee p\u0159i poskytov\u00e1n\u00ed uveden\u00fdch slu\u017eeb nepodnikatel\u016fm v\u00a0EU maj\u00ed povinnost odv\u00e1d\u011bt DPH v re\u017eimu takzvan\u00e9ho jednotn\u00e9ho spr\u00e1vn\u00edho m\u00edsta (Mini one stop shop), nebo se registrovat jako pl\u00e1tce DPH ve v\u0161ech \u010dlensk\u00fdch st\u00e1tech EU, do kter\u00fdch je slu\u017eba dod\u00e1v\u00e1na,\u201c popsala Blanka \u0160tarmanov\u00e1.<\/p>\n

Medializovan\u00e9 \u201ekontroln\u00ed hl\u00e1\u0161en\u00ed\u201c pro DPH, tedy soupisy da\u0148ov\u00fdch doklad\u016f k jednotliv\u00fdm polo\u017ek\u00e1m da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, vstoup\u00ed v platnost a\u017e od 1. ledna 2016. \u201eKontroln\u00ed hl\u00e1\u0161en\u00ed bude t\u0159eba pod\u00e1vat v\u00fdhradn\u011b elektronicky, a to ka\u017ed\u00fd m\u011bs\u00edc i v p\u0159\u00edpad\u011b \u010dtvrtletn\u00edch pl\u00e1tc\u016f DPH. Elektronick\u00e1 evidence tr\u017eeb by m\u011bla b\u00fdt uvedena do praxe tak\u00e9 a\u017e b\u011bhem roku 2016,\u201c doplnila \u0160tarmanov\u00e1.<\/p>\n

O spole\u010dnosti TaxVision<\/strong>
\nTaxVision p\u016fsob\u00ed na \u010desk\u00e9m trhu d\u00e9le ne\u017e deset let a sv\u00e9 slu\u017eby poskytuje jak \u010desk\u00fdm, tak zahrani\u010dn\u00edm klient\u016fm.Mezi klienty spole\u010dnosti TaxVision se \u0159ad\u00ed fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby, mal\u00e9\u00a0 i velk\u00e9 podniky, i neziskov\u00e9 organizace.<\/p>\n","protected":false},"excerpt":{"rendered":"

Da\u0148ov\u00e9 zm\u011bny pro rok 2015 jsou pro poplatn\u00edky veskrze p\u0159\u00edzniv\u00e9. Nejv\u00edce si polep\u0161\u00ed rodi\u010de p\u0159ed\u0161koln\u00edch d\u011bt\u00ed a v\u00edce\u010detn\u00e9 rodiny. Pracuj\u00edc\u00ed senio\u0159i mohou op\u011bt uplatnit slevu […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":16393,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-18863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/18863","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=18863"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/18863\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/16393"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}