{"id":19954,"date":"2015-02-17T09:45:55","date_gmt":"2015-02-17T08:45:55","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=19954"},"modified":"2015-02-17T09:46:03","modified_gmt":"2015-02-17T08:46:03","slug":"danove-priznani-podnikatelu-pozor-na-nepriznane-prijmy-i-spatne-zahrnuti-vydaju","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=19954","title":{"rendered":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podnikatel\u016f: pozor na nep\u0159iznan\u00e9 p\u0159\u00edjmy i \u0161patn\u00e9 zahrnut\u00ed v\u00fddaj\u016f"},"content":{"rendered":"

Mnoz\u00ed hendikepovan\u00ed podnikaj\u00ed. I jim se mo\u017en\u00e1 budou hodit aktu\u00e1ln\u00ed rady da\u0148ov\u00fdch odborn\u00edk\u016f, podle nich\u017e podnikatel\u00e9 opakovan\u011b chybuj\u00ed p\u0159i vypln\u011bn\u00ed polo\u017eek sni\u017euj\u00edc\u00edch a zvy\u0161uj\u00edc\u00edch z\u00e1klad dan\u011b. <\/strong><\/p>\n

ilustra\u010dn\u00ed foto: PhotoRack.net<\/p>\n

Podnikatel\u00e9 nav\u00edc \u010dasto naprosto v\u011bdom\u011b zkou\u0161ej\u00ed \u00fapln\u00e9 odpo\u010dty soukrom\u00fdch v\u00fddaj\u016f a vystavuj\u00ed se t\u00edm riziku sankc\u00ed. Zapom\u00ednaj\u00ed p\u0159iznat dal\u0161\u00ed d\u016fle\u017eit\u00e9 p\u0159\u00edjmy a uplat\u0148uj\u00ed v\u00fddajov\u00fd pau\u0161\u00e1l, a\u010dkoli da\u0148ov\u00e1 evidence by jim v\u00fdrazn\u011b u\u0161et\u0159ila. P\u0159ehledn\u00e9 tipy pro podnikatele, na co si d\u00e1t pozor a \u010deho se vyvarovat p\u0159i vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, sestavili da\u0148ov\u00ed poradci ze spole\u010dnosti TaxVision.<\/p>\n

NEJV\u011aT\u0160\u00cd CHYBY Z\u00a0NEZNALOSTI<\/p>\n

1. Nep\u0159iznan\u00fd pron\u00e1jem
\nDo celkov\u00fdch p\u0159\u00edjm\u016f je t\u0159eba zahrnout nejenom p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed, ale tak\u00e9 z\u00a0pron\u00e1jmu nemovitost\u00ed, z\u00a0autorsk\u00fdch honor\u00e1\u0159\u016f, z \u00farok\u016f z\u00a0poskytnut\u00fdch p\u016fj\u010dek a dal\u0161\u00ed p\u0159\u00edjmy. \u201eM\u00e1lokdo si uv\u011bdom\u00ed, \u017ee t\u011bch p\u00e1r korun ro\u010dn\u011b, kter\u00e9 dost\u00e1v\u00e1 za pron\u00e1jem sv\u00fdch pol\u00ed dru\u017estvu, by m\u011bl p\u0159iznat, stejn\u011b tak jednor\u00e1zov\u00e9 v\u00fdd\u011blky nap\u0159\u00edklad z\u00a0p\u0159\u00edsp\u011bvk\u016f do odborn\u00fdch m\u00e9di\u00ed, pokud nejsou zdan\u011bny sr\u00e1\u017ekou u zdroje,\u201c uvedla Blanka \u0160tarmanov\u00e1, da\u0148ov\u00e1 poradkyn\u011b spole\u010dnosti TaxVision.<\/p>\n

2. Zahrnut\u00ed majetku nad 40 tis\u00edc do v\u00fddaj\u016f
\nPokud byla po\u0159izovac\u00ed cena jak\u00e9hokoli stroje, n\u00e1bytku \u010di vybaven\u00ed vy\u0161\u0161\u00ed ne\u017e 40 tis\u00edc korun, je nutn\u00e9 v\u011bc \u00fa\u010dtovat jako majetek a do v\u00fddaj\u016f uplat\u0148ovat pouze ro\u010dn\u00ed odpisy. \u201eNejde o da\u0148ov\u011b uznateln\u00fd v\u00fddaj! Dobu odepisov\u00e1n\u00ed a v\u00fdpo\u010det upravuje \u00a7 26 z\u00e1kona o dani z\u00a0p\u0159\u00edjm\u016f. Pokud v\u00a0dan\u00e9m roce podnikateli odpisy nijak neuleh\u010d\u00ed, je mo\u017en\u00e9 odpisov\u00e1n\u00ed p\u0159eru\u0161it a zbyte\u010dn\u011b si tento da\u0148ov\u011b uznateln\u00fd v\u00fddaj nevypl\u00fdtvat,\u201c rad\u00ed Blanka \u0160tarmanov\u00e1.<\/p>\n

3. DPH v p\u0159\u00edjmech a poji\u0161t\u011bn\u00ed ve v\u00fddaj\u00edch
\nZat\u00edmco OSV\u010c si svoje soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed do da\u0148ov\u00fdch v\u00fddaj\u016f nemohou zahrnout, soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed placen\u00e9 za zam\u011bstnance da\u0148ov\u011b uznateln\u00fdm v\u00fddajem je. \u201ePro pl\u00e1tce DPH m\u016f\u017ee b\u00fdt tak\u00e9 matouc\u00ed, \u017ee p\u0159\u00edjmy po\u010d\u00edt\u00e1 z\u00a0\u010d\u00e1stek bez DPH. U\u017e jsem se setkala s t\u00edm, \u017ee podnikatel se\u010detl sv\u00e9 p\u0159\u00edjmy podle plateb, kter\u00e9 mu p\u0159i\u0161ly na bankovn\u00ed \u00fa\u010det, tedy v\u010detn\u011b DPH, \u010d\u00edm\u017e si rapidn\u011b a hlavn\u011b zcela zbyte\u010dn\u011b nav\u00fd\u0161il svou da\u0148ovou povinnost,\u201c popsala Blanka \u0160tarmanov\u00e1. \u201eD\u00e1le je t\u0159eba si uv\u011bdomit, \u017ee da\u0148 z\u00a0p\u0159\u00edjmu se po\u010d\u00edt\u00e1 pouze z\u00a0\u010d\u00e1stek uhrazen\u00fdch v\u00a0dan\u00e9m roce, na rozd\u00edl od DPH, kter\u00e9 odv\u00e1d\u00edme podle vystaven\u00fdch da\u0148ov\u00fdch doklad\u016f bez ohledu na jejich \u00fahradu.\u201c<\/p>\n

4. Dom\u00e1c\u00ed internet jako podnikatelsk\u00fd v\u00fddaj?
\nPokud poplatn\u00edk pracuje z\u00a0domova, lze platbu za internet, kter\u00fd se vyu\u017e\u00edv\u00e1 soukrom\u011b i p\u0159i podnik\u00e1n\u00ed, uznat jako da\u0148ov\u00fd v\u00fddaj. \u201eV takov\u00fdch p\u0159\u00edpadech doporu\u010dujeme uv\u00e9st ve v\u00fddaj\u00edch 50procentn\u00ed \u010d\u00e1stky. Pokud je nemovitost vyu\u017e\u00edv\u00e1na i pro podnik\u00e1n\u00ed, doporu\u010dujeme n\u00e1klady rozd\u011blit na soukrom\u00e9 a da\u0148ov\u011b uznateln\u00e9 podle pom\u011bru podlahov\u00e9 plochy,\u201c rad\u00ed Blanka \u0160tarmanov\u00e1.<\/p>\n

RIZIKOV\u00c9 POKUSY O KR\u00c1CEN\u00cd DAN\u00cd<\/p>\n

Ka\u017ed\u00e9 zatajen\u00ed p\u0159\u00edjm\u016f je pova\u017eov\u00e1no za da\u0148ov\u00fd \u00fanik. Nez\u00e1le\u017e\u00ed, na jak\u00fd bankovn\u00ed \u00fa\u010det jsou p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed p\u0159ijaty. \u201eLid\u00e9 se myln\u011b domn\u00edvaj\u00ed, \u017ee pokud maj\u00ed podnikatelsk\u00fd \u00fa\u010det nahl\u00e1\u0161en\u00fd na finan\u010dn\u00edm \u00fa\u0159adu a nechaj\u00ed si p\u0159\u00edjem z\u00a0podnik\u00e1n\u00ed zaslat na soukrom\u00fd \u00fa\u010det, na podvod nikdo nep\u0159ijde. Stejn\u00e1 iluze panuje i o bankovn\u00edch \u00fa\u010dtech v\u00a0zahrani\u010d\u00ed, a\u010dkoli funguje v\u00fdm\u011bna informac\u00ed mezi st\u00e1ty, nebo o nep\u0159iznan\u00fdch p\u0159\u00edjmech v\u00a0hotovosti, u kter\u00fdch v\u0161ak existuje objedn\u00e1vka, faktura \u010di jin\u00fd doklad druh\u00e9 strany,\u201c upozornila Blanka \u0160tarmanov\u00e1.<\/p>\n

Naprost\u00fdm omylem je zahrnovat do n\u00e1klad\u016f soukrom\u00e9 cesty s\u00a0rodinou i m\u00e9n\u011b okat\u00e9 ob\u010derstven\u00ed v\u00a0r\u00e1mci firemn\u00edch ve\u010d\u00edrk\u016f a sebed\u016fle\u017eit\u011bj\u0161\u00edch sch\u016fzek s klienty. \u201eRiziko vyvol\u00e1v\u00e1 tak\u00e9 deklarace soukrom\u00fdch j\u00edzd slu\u017eebn\u00edm vozem jako pracovn\u00edch, a\u010dkoli lokality, kde \u0159idi\u010d tankuje, zvl\u00e1\u0161\u0165 o v\u00edkendu, v\u00edce odpov\u00eddaj\u00ed jeho bydli\u0161ti ne\u017e z\u00e1pisu v\u00a0knize j\u00edzd,\u201c up\u0159esnila Blanka \u0160tarmanov\u00e1.<\/p>\n

PAU\u0160\u00c1L NEBO EVIDENCE?
\nV\u00fddajov\u00e9 pau\u0161\u00e1ly se vyplat\u00ed pouze podnikatel\u016fm, kte\u0159\u00ed maj\u00ed n\u00edzk\u00e9 skute\u010dn\u00e9 v\u00fddaje. V\u011bt\u0161inou tedy nemanu\u00e1ln\u00edm profes\u00edm bez zam\u011bstnanc\u016f. \u201eNap\u0159\u00edklad copywriter m\u00e1 maxim\u00e1ln\u00ed n\u00e1klady v po\u010d\u00edta\u010dov\u00e9m softwaru a 60procentn\u00edch v\u00fddaj\u016f z\u00a0p\u0159\u00edjm\u016f, kter\u00e9 mu umo\u017e\u0148uje v\u00fddajov\u00fd pau\u0161\u00e1l, by s\u00a0da\u0148ovou evidenc\u00ed t\u011b\u017eko dos\u00e1hl. Naopak maloobchod zcela jist\u011b pracuje s\u00a0ni\u017e\u0161\u00ed mar\u017e\u00ed ne\u017e v\u00a0p\u0159\u00edpad\u011b 60procentn\u00edch v\u00fddaj\u016f a s\u00a0pau\u0161\u00e1ly by m\u011bl zbyte\u010dn\u011b vysokou da\u0148ovou povinnost,\u201c m\u00edn\u00ed Blanka \u0160tarmanov\u00e1. <\/p>\n

V\u00a0p\u0159\u00edpad\u011b srovnateln\u00fdch v\u00fddaj\u016f jsou v\u00fddaje pau\u0161\u00e1lem v\u00fdhodn\u011bj\u0161\u00ed z\u00a0hlediska snadn\u011bj\u0161\u00ed administrativy. Ov\u0161em p\u0159i jejich pou\u017eit\u00ed nesm\u00ed podnikatel uplatnit slevu na man\u017eelku, man\u017eela nebo d\u011bti.<\/p>\n

VYPL\u0147TE SI DA\u0147OV\u00c9 P\u0158IZN\u00c1N\u00cd S ODBORN\u00cdKEM<\/p>\n

V p\u00e1tek 20. \u00fanora odpoledne a celou sobotu 14. b\u0159ezna v\u00a0kancel\u00e1\u0159\u00edch TaxVision nedaleko Florence.
\nElektronick\u00fd formul\u00e1\u0159 pro p\u0159ihl\u00e1\u0161en\u00ed \u00fa\u010dastn\u00edk\u016f: www.taxvision.cz.
\nPokud \u00fa\u010dastn\u00edci p\u0159inesou v\u0161echny pot\u0159ebn\u00e9 podklady, jejich\u017e seznam si mohou ov\u011b\u0159it nap\u0159\u00edklad na www.eDane.cz, odejdou s kompletn\u011b vypln\u011bn\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm. Ak\u010dn\u00ed cena: 500 korun.<\/p>\n

TaxVision<\/strong> 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, st\u0159edn\u00ed i velk\u00e9 podniky<\/p>\n","protected":false},"excerpt":{"rendered":"

Mnoz\u00ed hendikepovan\u00ed podnikaj\u00ed. I jim se mo\u017en\u00e1 budou hodit aktu\u00e1ln\u00ed rady da\u0148ov\u00fdch odborn\u00edk\u016f, podle nich\u017e podnikatel\u00e9 opakovan\u011b chybuj\u00ed p\u0159i vypln\u011bn\u00ed polo\u017eek sni\u017euj\u00edc\u00edch a zvy\u0161uj\u00edc\u00edch z\u00e1klad […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":17229,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-19954","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\/19954","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=19954"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/19954\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/17229"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}