[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.jasama.cz\/danova-soustava-neprime-dane\/#Article","mainEntityOfPage":"https:\/\/www.jasama.cz\/danova-soustava-neprime-dane\/","headline":"Da\u0148ov\u00e1 soustava- nep\u0159\u00edm\u00e9 dan\u011b","name":"Da\u0148ov\u00e1 soustava- nep\u0159\u00edm\u00e9 dan\u011b","description":"\u00a0= soustava dan\u00ed na \u00fazem\u00ed dan\u00e9ho st\u00e1tu, jsou d\u016fle\u017eit\u00fdm p\u0159\u00edjmem st\u00e1tn\u00edho rozpo\u010dtu Nep\u0159\u00edm\u00e9 dan\u011b Nep\u0159\u00edmo se vztahuj\u00ed k\u00a0p\u0159\u00edjmu poplatn\u00edka, jsou […]","datePublished":"2025-03-04","dateModified":"2025-03-04","author":{"@type":"Person","@id":"https:\/\/www.jasama.cz\/author\/#Person","name":"","url":"https:\/\/www.jasama.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/87132efef9f5972c3e770e1fb0907fb3dcc1311f82da5f30bffbae0bd81cf8c0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/87132efef9f5972c3e770e1fb0907fb3dcc1311f82da5f30bffbae0bd81cf8c0?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"jasama.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.jasama.cz\/wp-content\/uploads\/img_a319481_w1779_t1530517406.jpg","url":"https:\/\/www.jasama.cz\/wp-content\/uploads\/img_a319481_w1779_t1530517406.jpg","height":0,"width":0},"url":"https:\/\/www.jasama.cz\/danova-soustava-neprime-dane\/","wordCount":387,"articleBody":"\u00a0= soustava dan\u00ed na \u00fazem\u00ed dan\u00e9ho st\u00e1tu, jsou d\u016fle\u017eit\u00fdm p\u0159\u00edjmem st\u00e1tn\u00edho rozpo\u010dtu\tNep\u0159\u00edm\u00e9 dan\u011b\tNep\u0159\u00edmo se vztahuj\u00ed k\u00a0p\u0159\u00edjmu poplatn\u00edka, jsou zahrnuty v\u00a0cen\u011b vybran\u00e9ho zbo\u017e\u00ed nebo slu\u017eeb, kterou navy\u0161uj\u00ed. Pat\u0159\u00ed mezi n\u011b: da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, da\u0148 spot\u0159ebn\u00ed a da\u0148 ekologick\u00e1.\t1. Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty\tz\u00e1kladem pro v\u00fdpo\u010det je p\u0159idan\u00e1 hodnota (rozd\u00edl ceny na v\u00fdstupu a ceny na vstupu). Cena na vstupu = cena zbo\u017e\u00ed\/slu\u017eeb, kterou podniku vyfakturovali jeho dodavatel\u00e9. Cena na v\u00fdstupu = cena, kterou podnik vyfakturoval sv\u00fdm odb\u011bratel\u016fm.\tPl\u00e1tcem DPH jsou v\u0161echny osoby zaregistrovan\u00e9 na finan\u010dn\u00edm \u00fa\u0159ad\u011b jako pl\u00e1tci DPH.\tNepl\u00e1tce DPH si nem\u016f\u017ee na v\u00fdstupu ode\u010d\u00edst DPH, kter\u00e9 uhradil na stran\u011b vstupu, n\u00e1klad nav\u00fd\u0161\u00ed cenu.\t\u00a0\tOd roku 2015 Jsou sazby DPH: 21% (z\u00e1kladn\u00ed sazba), 15% (sn\u00ed\u017een\u00e1 sazba- potraviny) a 10% (sn\u00ed\u017een\u00e1 sazba-zdrav\u00e9 potraviny, l\u00e9ky, knihy)\t\tP\u0159edm\u011bt dan\u011b\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 zdaniteln\u00e9 pln\u011bn\u00ed v\u00a0tuzemsku (dod\u00e1n\u00ed zbo\u017e\u00ed, poskytov\u00e1n\u00ed slu\u017eeb), pl\u00e1tcem FO\/PO registrovan\u00e9 na finan\u010dn\u00edm \u00fa\u0159ad\u011b, kter\u00fd je spr\u00e1vcem\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 dovoz zbo\u017e\u00ed (obchody mimo EU), pl\u00e1tcem dovozce, spr\u00e1vcem celn\u00ed \u00fa\u0159ad\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 osvobozen\u00e9 \u010dinnosti \u2013 po\u0161ty, banky, poji\u0161\u0165ovny, nemocnice, \u0161koly, rozhlas, TV\t\u00a0\tDa\u0148ov\u00e1 povinnost vznik\u00e1 dnem uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.\ta)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 dod\u00e1n\u00ed zbo\u017e\u00ed \u2013 v\u00a0den dod\u00e1n\u00ed\/ den p\u0159evzet\u00ed\/ den zaplacen\u00ed\tb)\u00a0\u00a0\u00a0\u00a0\u00a0 poskytov\u00e1n\u00ed slu\u017eeb \u2013 den poskytnut\u00ed\/ den zaplacen\u00ed\t(rozhoduje den, kter\u00fd nastal d\u0159\u00edve)\t2. Spot\u0159ebn\u00ed da\u0148\tJe sou\u010d\u00e1st\u00ed ceny vybran\u00e9ho zbo\u017e\u00ed, jeho\u017e spot\u0159ebu chce st\u00e1t omezit, proto\u017ee \u0161kod\u00ed lidsk\u00e9mu organismu nebo zne\u010di\u0161\u0165uje \u017eivotn\u00ed prost\u0159ed\u00ed.\tMezi zbo\u017e\u00ed podl\u00e9haj\u00edc\u00ed spot\u0159ebn\u00ed dani pat\u0159\u00ed nap\u0159\u00edklad: miner\u00e1ln\u00ed oleje, l\u00edh a lihoviny (krom\u011b zdravotn\u00edch \u00fa\u010del\u016f), pivo, \u0161umiv\u00e1 v\u00edna, tab\u00e1kov\u00e9 v\u00fdrobky\u2026\t3. Da\u0148 energetick\u00e1\tPlat\u00ed se od roku 2008.\tP\u0159edm\u011bt dan\u011b je: elekt\u0159ina, zemn\u00ed plyn, pevn\u00e1 paliva (\u010dern\u00e1 a hn\u011bd\u00e1 uhl\u00ed, koks).\tOsvobozen\u00ed od placen\u00ed dan\u011b: elektrick\u00e1 energie a pevn\u00e1 paliva na provoz ve\u0159ejn\u00e9 p\u0159epravy osob, na plavby po vod\u00e1ch na \u00fazem\u00ed \u010cR (krom\u011b soukrom\u00fdch plavidel), zemn\u00ed plyn na v\u00fdrobu tepla v\u00a0dom\u00e1cnostech nebo domovn\u00edch koteln\u00e1ch                                                                                                                                                                                                                                                                                                                                                                                        4.7\/5 - (3 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148ov\u00e1 soustava- nep\u0159\u00edm\u00e9 dan\u011b","item":"https:\/\/www.jasama.cz\/danova-soustava-neprime-dane\/#breadcrumbitem"}]}]