{"id":20364,"date":"2015-03-11T11:47:58","date_gmt":"2015-03-11T10:47:58","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=20364"},"modified":"2015-03-11T11:47:58","modified_gmt":"2015-03-11T10:47:58","slug":"novinky-v-letosnim-danovem-priznani-co-uz-neplati-co-opet-ano-a-kdo-si-polepsi","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=20364","title":{"rendered":"Novinky v leto\u0161n\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed: co u\u017e neplat\u00ed, co op\u011bt ano a kdo si polep\u0161\u00ed?"},"content":{"rendered":"

Ka\u017ed\u00fd rok mus\u00ed da\u0148ov\u00ed poplatn\u00edci \u010delit \u0159ad\u011b zm\u011bn. Mnoz\u00ed se myln\u011b domn\u00edvaj\u00ed, \u017ee sv\u00e1 p\u0159izn\u00e1n\u00ed vypl\u0148uj\u00ed ide\u00e1ln\u00edm zp\u016fsobem, ale opak je pravdou \u2013 nevyu\u017eij\u00ed v\u0161echny slevy, kter\u00e9 jim n\u00e1le\u017e\u00ed, anebo naopak uplat\u0148uj\u00ed pravidla, kter\u00e1 u\u017e neexistuj\u00ed. Jak\u00e9 novinky by \u00a0letos v da\u0148ov\u00fdch p\u0159izn\u00e1n\u00edch mohly p\u0159ekvapit?<\/strong><\/p>\n

foto: sxc.hu<\/p>\n

\u201eNa\u00a0dani z\u00a0p\u0159\u00edjm\u016f oproti lo\u0148sku u\u0161et\u0159\u00ed p\u0159edev\u0161\u00edm rodi\u010de mal\u00fdch d\u011bt\u00ed a senio\u0159i. D\u00edky \u0161kolkovn\u00e9mu a op\u011btovn\u011b zaveden\u00e9 slev\u011b na poplatn\u00edka pro pracuj\u00edc\u00ed d\u016fchodce si ob\u011b skupiny polep\u0161\u00ed a\u017e o des\u00edtky tis\u00edc korun. Da\u0148ov\u00e1 povinnost ostatn\u00edch poplatn\u00edk\u016f by se m\u011bla rovnat podm\u00ednk\u00e1m v\u00a0lo\u0148sk\u00e9m roce,\u201c m\u00edn\u00ed da\u0148ov\u00e1 poradkyn\u011b Blanka \u0160tarmanov\u00e1 ze spole\u010dnosti TaxVision a port\u00e1lu www.eDane.cz.<\/p>\n

Nejv\u011bt\u0161\u00ed novinka leto\u0161n\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f, takzvan\u00e9 \u0161kolkovn\u00e9, se t\u00fdk\u00e1 p\u0159edev\u0161\u00edm rodi\u010d\u016f, kte\u0159\u00ed plat\u00ed p\u0159ed\u0161koln\u00ed doch\u00e1zku sv\u00fdch d\u011bt\u00ed do mate\u0159sk\u00fdch \u0161kol nebo jin\u00fdch d\u011btsk\u00fdch skupin. Ze sv\u00fdch dan\u00ed si mohou ode\u010d\u00edst tyto v\u00fddaje, krom\u011b stravn\u00e9ho, a\u017e do maxim\u00e1ln\u00ed v\u00fd\u0161e 8500 korun za ka\u017ed\u00e9ho potomka. \u201eN\u00e1rok na slevu ve v\u00fd\u0161i zaplacen\u00fdch a prok\u00e1zan\u00fdch p\u0159\u00edsp\u011bvk\u016f za um\u00edst\u011bn\u00ed d\u00edt\u011bte m\u00e1 pouze jeden z\u00a0rodi\u010d\u016f \u2013 poplatn\u00edk\u016f \u017eij\u00edc\u00ed s\u00a0d\u00edt\u011btem ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti. V\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed mus\u00ed n\u00e1rok na slevu prok\u00e1zat potvrzen\u00edm za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly o v\u00fd\u0161i vynalo\u017een\u00fdch v\u00fddaj\u016f poplatn\u00edka za um\u00edst\u011bn\u00ed vy\u017eivovan\u00e9ho d\u00edt\u011bte v t\u011bchto za\u0159\u00edzen\u00edch v roce 2014,\u201c doplnila Blanka \u0160tarmanov\u00e1. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed je na tuto slevu nov\u00fd \u0159\u00e1dek 69a a potvrzen\u00ed je povinnou p\u0159\u00edlohou da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n

U n\u011bkter\u00fdch podnikaj\u00edc\u00edch senior\u016f st\u00e1le vyvol\u00e1v\u00e1 zmatky znovu zaveden\u00e1 sleva na poplatn\u00edka. Loni pracuj\u00edc\u00ed d\u016fchodci n\u00e1rok na slevu jako jedin\u00ed pozbyli, ov\u0161em i za rok 2013 mohou zp\u011btn\u011b za\u017e\u00e1dat o navr\u00e1cen\u00ed ji\u017e zaplacen\u00e9 \u010d\u00e1stky a v\u00a0nyn\u011bj\u0161\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed u\u017e je op\u011bt mo\u017en\u00e9 slevu ve v\u00fd\u0161i 24\u00a0840 korun uplatnit. \u201eV da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2014 lze zohlednit pouze slevu za rok 2014. Co se t\u00fd\u010de vr\u00e1cen\u00ed slevy na poplatn\u00edka za rok 2013, je nutn\u00e9 podat dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed za rok 2013, nelze ji zahrnout do\u00a0aktu\u00e1ln\u00edho p\u0159izn\u00e1n\u00ed. V\u00a0dodate\u010dn\u00e9m p\u0159izn\u00e1n\u00ed za\u017e\u00e1d\u00e1 poplatn\u00edk o vr\u00e1cen\u00ed p\u0159eplatku a uvede sv\u00e9 \u010d\u00edslo \u00fa\u010dtu, na kter\u00fd jej finan\u010dn\u00ed \u00fa\u0159ad vr\u00e1t\u00ed. Dle sd\u011blen\u00ed finan\u010dn\u00ed spr\u00e1vy nebude uplat\u0148ov\u00e1na \u017e\u00e1dn\u00e1 sankce za pozdn\u011b podan\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2013,\u201c popsala Blanka \u0160tarmanov\u00e1. Povinnost zdanit d\u016fchod p\u0159i p\u0159\u00edjmech nad 840 tis\u00edc korun plat\u00ed a\u017e od 1. ledna 2015, nyn\u00ed tedy \u017e\u00e1dn\u00e9 dal\u0161\u00ed da\u0148ov\u00e9 povinnosti senior\u016fm nehroz\u00ed.<\/p>\n

Pro pl\u00e1tce DPH a v\u0161echny poplatn\u00edky se z\u0159\u00edzenou datovou schr\u00e1nkou je nov\u00e1 povinnost podat p\u0159izn\u00e1n\u00ed k\u00a0dani z p\u0159\u00edjm\u016f pouze elektronicky, v\u00fdjimku tvo\u0159\u00ed fyzick\u00e9 osoby s obratem do \u0161esti milion\u016f korun. \u201eNa z\u00e1klad\u011b sd\u011blen\u00ed Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed lze elektronick\u00e9 pod\u00e1n\u00ed u\u010dinit mimo jin\u00e9 tak\u00e9 datovou zpr\u00e1vou bez uzn\u00e1van\u00e9ho elektronick\u00e9ho podpisu, kterou poplatn\u00edk pod\u00e1 prost\u0159ednictv\u00edm Da\u0148ov\u00e9ho port\u00e1lu, pokud je toto pod\u00e1n\u00ed do p\u011bti dn\u016f spr\u00e1vci dan\u011b potvrzeno nebo opakov\u00e1no p\u00edsemn\u011b \u010di \u00fastn\u011b do protokolu,\u201c uvedla Blanka \u0160tarmanov\u00e1.<\/p>\n

Z\u00e1sadn\u00ed zm\u011bnu spojenou s\u00a0da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm letos prvn\u011b vyzkou\u0161\u00ed tak\u00e9 pr\u00e1vnick\u00e9 osoby, kter\u00e9 obchoduj\u00ed s\u00a0osobami spojen\u00fdmi, tedy mate\u0159sk\u00fdmi a sestersk\u00fdmi spole\u010dnostmi, nebo maj\u00ed obrat v\u00edce ne\u017e 80 milion\u016f korun ro\u010dn\u011b, v\u00edce ne\u017e 40milionov\u00e1 aktiva \u010di p\u0159es 50 zam\u011bstnanc\u016f. \u201ePr\u00e1vnick\u00e9 osoby, kter\u00e9 spl\u0148uj\u00ed alespo\u0148 jedno z\u00a0vyjmenovan\u00fdch krit\u00e9ri\u00ed pro povinn\u00fd audit, mus\u00ed k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed p\u0159ilo\u017eit novou p\u0159\u00edlohu \u2013 p\u0159ehled realizovan\u00fdch transakc\u00ed se spojen\u00fdmi osobami. Formul\u00e1\u0159 t\u00e9to p\u0159\u00edlohy ji\u017e vydalo Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed,\u201c upozornila Blanka \u0160tarmanov\u00e1. \u201eV p\u0159\u00edpad\u011b, \u017ee spole\u010dnost vyk\u00e1\u017ee ztr\u00e1tu \u010di bude dr\u017eitelem p\u0159\u00edslibu investi\u010dn\u00edch pob\u00eddek, bude p\u0159\u00edlohu vypl\u0148ovat za v\u0161echny spojen\u00e9 osoby, se kter\u00fdmi realizovala v dan\u00e9m obdob\u00ed n\u011bjakou transakci. V ostatn\u00edch p\u0159\u00edpadech bude uv\u00e1d\u011bt pouze transakce se spojen\u00fdmi osobami s\u00eddl\u00edc\u00edmi v zahrani\u010d\u00ed.\u201c<\/p>\n

Pozor na novinky, kter\u00e9 se v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2014 objev\u00ed poprv\u00e9:
\n– Ka\u017ed\u00fd rodi\u010d p\u0159ed\u0161koln\u00edch d\u011bt\u00ed, kter\u00e9 doch\u00e1zej\u00ed do mate\u0159sk\u00e9 \u0161koly \u010di jin\u00fdch d\u011btsk\u00fdch skupin, m\u016f\u017ee tento v\u00fddaj uplatnit a\u017e do v\u00fd\u0161e 8500 korun za ka\u017ed\u00e9ho potomka.
\n– Pracuj\u00edc\u00ed d\u016fchodci mohou op\u011bt uplatnit slevu na poplatn\u00edka ve v\u00fd\u0161i 24\u00a0840 korun. O navr\u00e1cen\u00ed \u010d\u00e1stky, kter\u00e1 jim byla loni up\u0159ena, mohou za\u017e\u00e1dat zvl\u00e1\u0161\u0165 v\u00a0dodate\u010dn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2013.
\n– Pl\u00e1tci DPH a poplatn\u00edci se z\u0159\u00edzenou datovou schr\u00e1nkou mus\u00ed podat p\u0159izn\u00e1n\u00ed elektronicky. Jedinou v\u00fdjimku maj\u00ed pl\u00e1tci DPH \u2013 fyzick\u00e9 osoby s obratem ni\u017e\u0161\u00edm ne\u017e \u0161est milion\u016f korun, pokud nemaj\u00ed povinnost podat hl\u00e1\u0161en\u00ed k DPH (souhrnn\u00e9 hl\u00e1\u0161en\u00ed, hl\u00e1\u0161en\u00ed o p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti).
\n– Pr\u00e1vnick\u00e9 osoby, kter\u00e9 spl\u0148uj\u00ed alespo\u0148 jedno z krit\u00e9ri\u00ed pro povinn\u00fd audit, mus\u00ed k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed uv\u00e9st p\u0159\u00edlohu s\u00a0realizovan\u00fdmi transakcemi se spojen\u00fdmi osobami.<\/p>\n

O spole\u010dnosti TaxVision
\nTaxVision vynik\u00e1 v procesech veden\u00ed \u00fa\u010detnictv\u00ed, zpracov\u00e1n\u00ed mezd a da\u0148ov\u00e9ho poradenstv\u00ed \u2013 cel\u00fd t\u00fdm TaxVision tvo\u0159\u00ed zku\u0161en\u00ed odborn\u00edci p\u016fsob\u00edc\u00ed dlouhodob\u011b ve sv\u00e9m oboru, kte\u0159\u00ed se neust\u00e1le vzd\u011bl\u00e1vaj\u00ed a \u00fa\u010dastn\u00ed se \u0161kolen\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ka\u017ed\u00fd rok mus\u00ed da\u0148ov\u00ed poplatn\u00edci \u010delit \u0159ad\u011b zm\u011bn. Mnoz\u00ed se myln\u011b domn\u00edvaj\u00ed, \u017ee sv\u00e1 p\u0159izn\u00e1n\u00ed vypl\u0148uj\u00ed ide\u00e1ln\u00edm zp\u016fsobem, ale opak je pravdou \u2013 nevyu\u017eij\u00ed v\u0161echny […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14519,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-20364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20364","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=20364"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/20364\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14519"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}