{"id":843,"date":"2015-03-05T11:56:00","date_gmt":"2015-03-05T10:56:00","guid":{"rendered":"https:\/\/www.hast-ak.com\/wp\/?p=843"},"modified":"2021-09-09T22:58:20","modified_gmt":"2021-09-09T20:58:20","slug":"dan-z-prijmu-na-otazniky-ctenaru-odpovida-danovy-poradce","status":"publish","type":"post","link":"https:\/\/www.hast-ak.com\/dane\/dan-z-prijmu-na-otazniky-ctenaru-odpovida-danovy-poradce\/","title":{"rendered":"Da\u0148 z p\u0159\u00edjmu: na otazn\u00edky \u010dten\u00e1\u0159\u016f odpov\u00edd\u00e1 da\u0148ov\u00fd poradce"},"content":{"rendered":"\n

Vyplnit da\u0148ov\u00fd formul\u00e1\u0159 a neud\u011blat chybu v p\u0159izn\u00e1n\u00ed dani nen\u00ed v\u017edy snadn\u00e9. Na nej\u010dast\u011bj\u0161\u00ed dotazy \u010dten\u00e1\u0159\u016f odpov\u00edd\u00e1 da\u0148ov\u00fd poradce Ond\u0159ej Homolka ze spole\u010dnosti AK Hartmanov\u00e1 & AK Steininger.<\/p>\n\n\n\n

Jsem zam\u011bstnan\u00fd a m\u00e1m \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed, v\u00fddaje z podnik\u00e1n\u00ed uv\u00e1d\u00edm pau\u0161\u00e1ln\u011b. Mohu si ode\u010d\u00edst slevu na vy\u017eivovan\u00e9 d\u00edt\u011b?<\/h2>\n\n\n\n

V p\u0159\u00edpad\u011b soub\u011bhu p\u0159\u00edjm\u016f z \u010dinnost\u00ed, u nich\u017e vyu\u017e\u00edv\u00e1te pau\u0161\u00e1ln\u00edho ode\u010dtu v\u00fddaj\u016f s p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, m\u00e1te n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti, pokud v\u00e1\u0161 sou\u010det z\u00e1klad\u016f dan\u011b s vyu\u017eit\u00edm pau\u0161\u00e1l\u016f bude ni\u017e\u0161\u00ed ne\u017e polovina celkov\u00e9ho z\u00e1kladu dan\u011b. P\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed se po\u010d\u00edtaj\u00ed v\u010detn\u011b soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed placen\u00e9ho zam\u011bstnavatelem.<\/p>\n\n\n\n

Od ledna do \u010dervna 2014 jsem studovala na V\u0160, v \u010dervnu jsem studium zakon\u010dila st\u00e1tnicemi a od srpna nastoupila do pr\u00e1ce. Kdy\u017e pod\u00e1m p\u0159izn\u00e1n\u00ed sama, mohu uplatnit ke slev\u011b na poplatn\u00edka i slevu na studenta?<\/h2>\n\n\n\n

Slevu na studenta m\u016f\u017eete uplatnit ve v\u00fd\u0161i jedn\u00e9 dvan\u00e1ctiny ro\u010dn\u00ed \u010d\u00e1stky 4 020 korun za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, na jeho\u017e po\u010d\u00e1tku byly podm\u00ednky pro uplatn\u011bn\u00ed n\u00e1roku na sn\u00ed\u017een\u00ed dan\u011b spln\u011bny. Pokud bylo va\u0161e studium ukon\u010deno je\u0161t\u011b v \u010dervnu, kdy jste slo\u017eila st\u00e1tn\u00ed zkou\u0161ky, m\u016f\u017eete uplatnit jen polovinu celkov\u00e9 ro\u010dn\u00ed slevy.<\/p>\n\n\n\n

Jsem na rodi\u010dovsk\u00e9 s mlad\u0161\u00edm d\u00edt\u011btem, a tak star\u0161\u00ed nechod\u00ed do \u0161kolky. Kv\u016fli kolektivu v\u0161ak syn nav\u0161t\u011bvuje t\u0159ikr\u00e1t t\u00fddn\u011b \u0161kolkov\u00e9 krou\u017eky, kter\u00e9 plat\u00edme. Mohu tyto platby uplatnit v r\u00e1mci \u0161kolkovn\u00e9ho?<\/h2>\n\n\n\n

Nov\u011b schv\u00e1len\u00e1 sleva – \u0161kolkovn\u00e9 – se poskytuje za um\u00edstn\u011bn\u00ed d\u00edt\u011bte do za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku. Za to lze pova\u017eovat jak\u00e9koliv za\u0159\u00edzen\u00ed zab\u00fdvaj\u00edc\u00ed se celodenn\u00ed p\u00e9\u010d\u00ed o d\u00edt\u011b p\u0159ed\u0161koln\u00edho v\u011bku. P\u0159edpokl\u00e1d\u00e1m, \u017ee u v\u00e1s nebudou tyto podm\u00ednky spln\u011bny.<\/p>\n\n\n\n

Mus\u00edm pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, kdy\u017e jsem doma s d\u00edt\u011btem a m\u00fdm p\u0159\u00edjmem je jen rodi\u010dovsk\u00e1?<\/h2>\n\n\n\n

Rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek je jednou z d\u00e1vek st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory, kter\u00e9 jsou osvobozen\u00e9 od dan\u011b z p\u0159\u00edjm\u016f. Pokud jste v minul\u00e9m roce nem\u011bla dal\u0161\u00ed p\u0159\u00edjmy, tak p\u0159izn\u00e1n\u00ed pod\u00e1vat nemus\u00edte. Jestli jste p\u0159izn\u00e1n\u00ed doposud pod\u00e1vala, je vhodn\u00e9 finan\u010dn\u00edmu \u00fa\u0159adu dopisem ozn\u00e1mit, \u017ee jste nem\u011bla za rok 2014 \u017e\u00e1dn\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy a vyhnout se tak p\u0159\u00edpadn\u00e9 v\u00fdzv\u011b k pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n

Je mo\u017en\u00e9 po\u017e\u00e1dat finan\u010dn\u00ed \u00fa\u0159ad o v\u00fdpis, abych v\u011bd\u011bl, jak\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed a data k jednotliv\u00fdm let\u016fm u m\u011b eviduj\u00ed?<\/h2>\n\n\n\n

Finan\u010dn\u00ed \u00fa\u0159ady takov\u00fdto druh v\u00fdpisu neposkytuj\u00ed. Pokud by spr\u00e1vce dan\u011b v uplynul\u00fdch letech vym\u011b\u0159il da\u0148 jinak, ne\u017e jste ji s\u00e1m p\u0159iznal, obdr\u017eel byste platebn\u00ed v\u00fdm\u011br, a tak se o tom dozv\u011bd\u011bl. M\u00e1te-li z n\u011bjak\u00fdch d\u016fvod\u016f pochybnosti, je mo\u017en\u00e9 spr\u00e1vce dan\u011b po\u017e\u00e1dat o nahl\u00e9dnut\u00ed do va\u0161eho da\u0148ov\u00e9ho spisu. Ten je veden pro poplatn\u00edky, kte\u0159\u00ed p\u0159izn\u00e1vaj\u00ed dan\u011b samostatn\u011b, nikoliv pro zam\u011bstnance, za kter\u00e9 odv\u00e1d\u00ed da\u0148 z p\u0159\u00edjm\u016f zam\u011bstnavatel.<\/p>\n\n\n\n

Uva\u017euji o st\u011bhov\u00e1n\u00ed do zahrani\u010d\u00ed, v \u010cesk\u00e9 republice si ponech\u00e1m trval\u00fd pobyt. Kdy\u017e zde nebudu m\u00edt \u017e\u00e1dn\u00e9 p\u0159\u00edjmy, budu tu muset pod\u00e1vat p\u0159izn\u00e1n\u00ed?<\/h2>\n\n\n\n

Povinnosti budete zbaven tehdy, pokud u\u017e nebudete da\u0148ov\u00fdm rezidentem v \u010cR, ale budete j\u00edm v jin\u00e9m st\u00e1t\u011b a nebudou v\u00e1m z \u010ceska plynout \u017e\u00e1dn\u00e9 p\u0159\u00edjmy. O tom, kde je fyzick\u00e1 osoba rezidentem, se rozhoduje podle podm\u00ednek uveden\u00fdch v da\u0148ov\u00fdch z\u00e1konech dot\u010den\u00fdch st\u00e1t\u016f a smluv o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed uzav\u0159en\u00fdch mezi nimi. Prvn\u00ed podm\u00ednkou je st\u00e1l\u00fd byt, tedy m\u00edsto, kter\u00e9 m\u016f\u017eete vyu\u017e\u00edvat pro dlouhodob\u00e9 bydlen\u00ed. Pokud budete m\u00edt st\u00e1l\u00fd byt ve dvou \u010di v\u00edce zem\u00edch, je dal\u0161\u00edm krit\u00e9riem to, ve kter\u00e9 m\u00e1te u\u017e\u0161\u00ed osobn\u00ed a pracovn\u00ed vztahy. Kdy\u017e ani pak nelze st\u00e1t jednozna\u010dn\u011b ur\u010dit, posuzuje se statut rezidenta podle d\u00e9lky pobytu v jednotliv\u00fdch zem\u00edch.<\/p>\n\n\n\n

Man\u017eelka je na rodi\u010dovsk\u00e9, se zam\u011bstnavatelem m\u00e1 platnou pracovn\u00ed smlouvu. Kdo je zodpov\u011bdn\u00fd za da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed? Pokud zam\u011bstnavatel, mus\u00ed ho d\u00e1t man\u017eelce podepsat?<\/h2>\n\n\n\n

Zam\u011bstnanci, kte\u0159\u00ed nemaj\u00ed dal\u0161\u00ed p\u0159\u00edjmy ne\u017e ze zam\u011bstn\u00e1n\u00ed, nemus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Zam\u011bstnavatel za n\u011b provede takzvan\u00e9 ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed, kter\u00e9 zam\u011bstnanec nepodepisuje. O proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh je t\u0159eba zam\u011bstnavatele po\u017e\u00e1dat, a to nejpozd\u011bji do 15. \u00fanora n\u00e1sleduj\u00edc\u00edho roku. To se t\u00fdk\u00e1 roku, kdy va\u0161e man\u017eelka nastoupila na mate\u0159skou a n\u00e1sledn\u011b za\u010dala pob\u00edrat rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek. Pokud pob\u00edrala rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek po cel\u00fd rok a nem\u011bla \u017e\u00e1dn\u00e9 p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, nen\u00ed nutn\u00e9 prov\u00e1d\u011bt ani ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vyplnit da\u0148ov\u00fd formul\u00e1\u0159 a neud\u011blat chybu v p\u0159izn\u00e1n\u00ed dani nen\u00ed v\u017edy snadn\u00e9. Na nej\u010dast\u011bj\u0161\u00ed dotazy \u010dten\u00e1\u0159\u016f odpov\u00edd\u00e1 da\u0148ov\u00fd poradce Ond\u0159ej Homolka ze spole\u010dnosti AK Hartmanov\u00e1 & AK Steininger. Jsem zam\u011bstnan\u00fd a m\u00e1m \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed, v\u00fddaje z podnik\u00e1n\u00ed uv\u00e1d\u00edm pau\u0161\u00e1ln\u011b. Mohu si ode\u010d\u00edst slevu na vy\u017eivovan\u00e9 d\u00edt\u011b? V p\u0159\u00edpad\u011b soub\u011bhu p\u0159\u00edjm\u016f z \u010dinnost\u00ed, u nich\u017e vyu\u017e\u00edv\u00e1te […]<\/p>\n","protected":false},"author":1,"featured_media":1720,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[18],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/posts\/843"}],"collection":[{"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/comments?post=843"}],"version-history":[{"count":5,"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/posts\/843\/revisions"}],"predecessor-version":[{"id":1723,"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/posts\/843\/revisions\/1723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/media\/1720"}],"wp:attachment":[{"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/media?parent=843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/categories?post=843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hast-ak.com\/wp-json\/wp\/v2\/tags?post=843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}