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O÷UÊéPÊM é TQéPÊM ::8 Vydavatel Poradce s.r.o. Hlavní třída 28/2020, Český Těšín IČ: 25836200 e-shop: www.i-poradce.cz Odpovědná redaktorka Jarmila Blaščíková Spolupracovníci Ing. Martin Děrgel Ing. Václav Benda JUDr. Ladislav Jouza Ing. Ivan Macháček Ing. Antonín Daněk Ing. Pavel Novák Objednávky a distribuce www.i-poradce.cz, e-shop Doručíme poštou nebo kurýrem. Zákaznické centrum pondělí – pátek - 9.00 – 15.00 558-731 125, 731 126, 731 127, 732 708 627, 773 670 836 abo@i-poradce.cz www.i-poradce.cz Sazba/Tisk inFORM vydavateľstvo, s.r.o. listopad 2023 Za správnost údajů v příspěvcích odpovídají autoři.
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?^ZdS Qh ]P^_PZ _[ĻcRT d _ĉXYPcĴW^ \Tcaö iP daķXcĴ ^QS^Qİ ;iT ehYİc cPZĴ iT iSP]XcT[]ĴW^ _[]Ħ]İ ZcTaĴ UPZcXRZh _^- iĻi]P\ö ^ ehdýİeĻ]İ \PYTcZd i ķPb^eĴdýXYT _a^ ĨķT[h beðRW dbZdcTķ]Ħ]ðRW W^ W[TSXbZP ]P_ĉ d bca^YT _^S[T _^Sİ[d _[]Ħ]İ cPZ _a^ YX]Ĵ ĨķT[h ]Td_[Pc]X[ YTW^ ķPb^eĴW^ ehdýXcİ _a^ ĨķT[h dbZdcTķ^S_^ķTc ]TYTS]P[^ Qh bT ^ _^adąT]İ ]Ħ]ðRW _[]Ħ]İ Z RT[Z^eĴ\d ķPb^eĴ\d iĻZ^]P ^ 3?7 _a^c^ýT ^S_^ķTc ]T]İ a^ibPWd YTW^ ehdýXcİ E _ĉİ_PSĦ QdS^e _a^ _[ĻcRT _^eX]]^bc P[T ]Ļa^Z ZcTað YT \^ý]^ ehRWĻiTc i _^Sİ[d _^S[PW^eĴ _[^RWh QdS^eh ehdýİeP]Ĵ Z YTS]^c[Xeð\ _[ĻcRT \öýT P[T ]T\dbİ d_[Pc]Xc ?ĉX _^ĉİiT]İ S[^dW^S^QĴW^ \PYTcZd ķX]]^bcT\ ?ĉX bcP]^eT]İ _^Sİ[d _^dýXZcTað _[ĻcRT _^dýXYT YPZ _a^ ĨķT[h beðRW cİ [iT a^e]Ħý _^dýİePc ZaXcĴaXd\ _^Sİ[d dbZdcTķ]Ħ]ðRW _[]Ħ]İ cPZ _a^ YX]Ĵ ĨķT- dbZdcTķ]Ħ]ðRW ķX]]^bcİ >QRT P YX]Ĵ [h YT _[ĻcRT _^eX]T] _^bcd_^ePc _^S[T bdQYTZch ZcTaĴ _a^eĻSĦYİ eðZ^]h eTĉTY]Ĵ r &$ ^Sbc iĻZ^]P ^ 3?7 cY d_[Pc]Xc b_aĻeh YTý ]TYb^d TZ^]^\XRZ^d ķX]]^b^S_^ķTc e _^\Ħa]Ĵ eðąX PeąPZ d _ĉXYP- cİ \^W^d bcP]^eXc _^\Ħa]ð Z^TUXRXT]c cĴW^ iSP]XcT[]ĴW^ _[]Ħ]İ ZcTaĴ ]T]İ YPZ^ _^Sİ[ _ĉİY\ö P eð]^bö iP dbZdS[^dW^S^Qð\ \PYTcZT\ \öýT _[ĻcRT cTķ]Ħ]Ļ iSP]XcT[]Ļ _[]Ħ]İ e aĻ\RX beĴ _^bcd_^ePc cPZĴ _^S[T r &$ ^Sbc ! iĻ- TZ^]^\XRZĴ ķX]]^bcX ]P b^dķcd eąTRW Z^]P ^ 3?7 Onckd sngnsn ncrs`ubd rh _ĉİY\ö P eð]^bö eķTc]Ħ _ĉİY\ö i eðZ^]ö lĬ d ok sbd yunkhs+ d tok`sm t oġh- eTĉTY]Ĵ b_aĻeh P S^cPRİ P _ĉİb_ĦeZö ZcTi`s gn yc`mhsdkm gn okmăm + jsdq aĴ Yb^d daķT]h ]P eðZ^]h eTĉTY]Ĵ b_aĻeh mdm ckntgncna l l`idsjdl+ m qnj >QS^Q]ð\ i_öb^QT\ \^W^d _ĉX bcP]^eT]İ _^\Ħa]ĴW^ Z^TUXRXT]cd _^bcd_^ePc m` ncon ds c`mă u okm u h ` atcd _ĉİb_ĦeZ^eĴ ^aVP]XiPRT oġhym u`s c`Ę m` u rstot oġh idgn uxt hs oqn nrnam onsġdat mdan oqn Onckd u jk`ct FEĞ ax lăkx a s duhcdmnrnam onsġdat ru bg y`lărsm`mbĬ- bd ` y ym`lx+ m` y jk`că jsdq bg ok sC`Ę m` u rstot onsnl ok sbd oġhym - bd rs`mnu onlăqm jndehbhdms+ udcdmx u i`jn oġh cnc m yan onckd ¢ 02 u idgn duhcdmbh oqn c`Ęnu dkx+ oqnncrs- 3 o rl- `( y jnm` n COG mdan sn d u c`Ęnu l oġhym m + `mh u jnmi`jn oġh onrjxsmts rkt ax onckd ¢ 03 sqnkm l gk dm rd onlăqm jndehbhdms mduxj`ytid- I r iĻZ^]P ^ 3?7 ehncrs- 2 o rl- `( y jnm` n COG- _[ðeĻ ýT _[ĻcRT YT _^eX]T] eĴbc e TeXST]RX _a^ ĨķT[h 3?7 eTąZTaĴ ĨSPYT eicPWdYİRİ EðąT ^S_^ķcd SP]Ħ e _^\Ħa]Ĵ eðąX bT Z YTW^ SPĒ^eð\ _^eX]]^bcT\ P c^ bT eh_^ķcT _^S[T r &$ ^Sbc " iĻZ^]P e ķ[T]Ħ]İ _^cĉTQ]Ĵ\ _a^ bTbcPeT]İ SP^ 3?7 YPZ^ b^dķX] SP]Ħ ]P ebcd_d Ē^eĴW^ _ĉXi]Ļ]İ b^dWa]]ĴW^ W[ĻąT]İ d _ĉXYPcĴW^ iSP]XcT[]ĴW^ _[]Ħ]İ d ]Ħ]TQ^ Z^]ca^[]İW^ W[ĻąT]İ 9T cĉTQP bX deĦW^ý \Ļ _[ĻcRT ]Ļa^Z ]P ^S_^ķTc SP]Ħ S^\Xc ýT iPcİ\R^ Z^TUXRXT]c _a^ ZaĻRT]İ e _^\Ħa]Ĵ eðąX P _^Sİ[d _^dýXcİ c^W^]Ļa^Zd ]P ^S_^ķTc SP]Ħ _^S[T r &% iĻZ^c^ _[]Ħ]İ _a^ ĨķT[h beðRW dbZdcTķ]Ħ]P ^ 3?7 bT bcP]^eİ YTS]^c]Ħ _a^ eąTRW]ðRW _[]Ħ]İ ZcTað YT RWĻ_Ļ] YPZ^ cie ]P _ĉXYPcĻ iSP]XcT[]Ļ _[]Ħ]İ d ZcTaðRW YT _^\Ħa]ð Z^TUXRXT]c CT]c^ _^\Ħa]ð _[ĻcRT _^eX]T] ]Ļa^Z ]P ^S_^ķTc SP]Ħ Z^TUXRXT]c bT bcP]^eİ YPZ^ _a^RT]c]İ _^S[T c^W^c^ dbcP]^eT]İ ZaĻcXc PeąPZ _^Sİ[ iP^Za^dW[T]ð ]P RT[Ĵ _a^RT]c^ _^\Ħa]ð Z^TUXRXT]c _^S[T r &$ iĻZ^]P ]PW^ad E iĻZ^]Ħ ^ 3?7 bT eąPZ eð- ^ 3?7 bT ^QTR]Ħ daķdYT eT eicPWd Z SPb[^e]Ħ ]TdeĻSİ YPZ Qh W^ \Ħ[ _[ĻcRT ]Ĵ\d _ĉXYPcĴ\d iSP]XcT[]Ĵ\d _[]Ħ]İ
&CP÷ X è4
&CP÷ X 54
výdavky 2021
Oprava poměrného odpočtu daně
AKTUÁLNĚ
A–Z
202
DAÒOVÉ
NE ED E D DA AÒ A ÒO OV VÉ É
VÝDAVKY
Onckd oq um gn m ynqt FEĞ YT bcP]^Uxj`ynu m onlăqm gn eT]İ _^\Ħa]ĴW^ Z^TUXRXT]cd SöZPi]İ\ ncon st u c`Ęnu l oġhym m QĉT\T]T\ _[ĻcRT ?^\Ħa]ð Z^TUXRXT]c ` u jnmsqnkm l gk dm \öýT Qðc _^S[T eðZ[PSd 65Ċ bcP]^eT] ]P iĻZ[PSĦ _^Sİ[d _^dýXcİ _a^ ĨķT[h dbZd- U c`Ęnu l oġhym m uxj`ytid ok sbd cTķ]Ħ]ðRW _[]Ħ]İ iP[^ýT]Ĵ\ ]P ie[Ļąc- c`id n tok`smăm m qnjt m` ncon ds ]İ TeXST]RX ^ ehdýXcİ SP]ĴW^ \PYTcZd c`mă u ncc kd HU- c`Ęnu gn oġhym m ]P_ĉ e Z]XiT YİiS _^S[T _^\Ħad _^ķcd E ĉ # ]TQ^ # SPĒ^eĴW^ _ĉXi]Ļ]İ ehZX[^\Tcaö dYTcðRW _a^ ĨķT[h dbZdcTķ]Ħ- ZPidYT _[ĻcRT ZcTað d_[PcĒdYT ^S_^ķTc ]ðRW _[]Ħ]İ Z RT[Z^eĴ eðąX dYTcðRW ZX[^- SP]Ħ e _^\Ħa]Ĵ eðąX _^S[T r &$ iĻZ^]P
4
Daně a účetnictví – bez chyb, pokut a penále ®
AKTUÁLNĚ ^ 3?7 eT b[^d_RX ©iĻZ[PS SP]Ħ _^- m` ncon ds c`mă+ uxj`ytid ok sbd c^d S^ :ķ eķTc]Ħ SP]Ħ ZcTaĴ bT diT _^\Ħa]^d ķĻbc iĻZ[PSd SP]Ħ P eT u rsdbg A-1 ` A-2 jnmsqnkm gn gk - e _ĉXi]Ļ]İ Z 3?7 deĻSĦYİ cPZĴ e ĉĻSb[^d_RX ©e _[]Ĵ eðąX ehZPidYT _^diT dm - ?aPZcXRZh bT YTS]Ļ _^diT ^ ĨSPYT RİRW # P # EhZPidYİ bT _^diT ĨSPYT _^\Ħa]^d ķĻbc SP]Ħ ]P ebcd_d Opro- ehZPi^eP]Ĵ e ĉ # P # _ĉİb[dą]ĴW^ SP- ^ iĻZ[PSd SP]Ħ P SP]X e ķ[T]Ħ]İ _^ YTSsh ncon st c`mă u jq bdm u h+ jcx rd Ē^eĴW^ _ĉXi]Ļ]İ E Z^]ca^[]İ\ W[ĻąT]İ ]^c[XeðRW bPiQĻRW SP]Ħ ZcTa^d _[ĻcRT u săbgsn ġ cb bg uxj`ytid ud rkntobh cTSh _[ĻcRT ]TehZPidYT ĨSPYT ^ _ĉXYPcðRW deTS[ S^ ĉ # P # SPĒ^eĴW^ _ĉXi]Ļ]İ ßy jk`c c`măÏ bdk y jk`c c`mă ` ud iSP]XcT[]ðRW _[]Ħ]İRW eT bcP]SPaS]İ\ ?ĉİ_PS]Ĵ d_[Pc]Ħ]İ ^S_^ķcd SP]Ħ e _^rkntobh ßu jq bdm u hÏ bdk rsj` aTýX\d iSP]Ħ]İ i ]XRWý ]TQdST d_[PcĒ^- \Ħa]Ĵ eðąX bT e cĴc^ ķĻbcX Z^]ca^[]İW^ c`mă m` urstot+ rd sdcx tu c oġ ln ePc ^S_^ķTc SP]Ħ =TehZPidYT P]X ĨSPYT W[ĻąT]İ ]T^i]PķdYT DeTST bT iST a^eonlăqm rs y jk`ct c`mă h onlăq- ^ ^S_^ķcd SP]Ħ _ĉX S^e^id iQ^ýİ P ĨSPYT ]^d _^\Ħa]ð iĻZ[PS SP]Ħ P _^\Ħa]Ļ m u d c`mă m` urstot- ^ ^S_^ķcd SP]Ħ i _ĉXYPcðRW iSP]XcT[]ðRW ķĻbcZP SP]Ħ eT ePiQĦ ]P ehZĻiĻ]İ e SPE ĉ #" P ## _ĉXi]Ļ]İ _[ĻcRT deĻSİ ]Ļa^Z _[]Ħ]İ i ]XRWý _ĉXi]P[ SPĒ _[ĻcRT YPZ^ YT- Ē^eĴ\ _ĉXi]Ļ]İ ]P ^S_^ķTc SP]Ħ i _ĉXYPcðRW iSP]XcT[- YXRW _ĉİYT\RT ĉ #" P ## _ĉXi]Ļ]İ Onrsto oġh noq`uă ]ðRW _[]Ħ]İ i ]XRWý _ĉXi]P[ SPĒ bĻ\ E YTS]^c[XeðRW ĉĻSRİRW ķĻbcX 1 ! Z^]ca^[onlăqm gn ncon st P c^ e _ĉTSRW^iİRW ĉĻSRİRW " Pý " cY _ĉX ]İW^ W[ĻąT]İ deĻSİ _[ĻcRT ĨSPYT ^ _ĉXYP_^ĉİiT]İ iQ^ýİ i YX]ĴW^ ķ[T]bZĴW^ bcĻcd cðRW iSP]XcT[]ðRW _[]Ħ]İRW d ZcTaðRW Y ¢ 64 ncrs- 3 y jnm` n COG uxok u + _ĉX _ĉXYTcİ b[dýQh ^S ^b^Qh ]TdbPiT]Ĵ YPZ^ YTYXRW _ĉİYT\RT d_[PcĒdYT ^S_^ķTc d mdm ,kh ln mn u nj`l hjt tok`se cdiT\bZd _ĉX S^e^id iQ^ýİ _ĉX _^ĉİ- SP]Ħ _^S[T r &" ^Sbc _İb\ P iĻZ^]P măm ncon st c`mă rs`mnuhs u h oniT]İ ]^eĴW^ S^_aPe]İW^ _a^bcĉTSZd _ĉX ^ 3?7 b W^S]^c^d ]PS :ķ eķTc- lăqm gn jndehbhdmst onckd rjtsd _ĉXYTcİ iSP]XcT[]ĴW^ _[]Ħ]İ e aTýX\d _ĉT- ]Ħ SP]Ħ P eąTRW]h _a^eTST]Ĵ ^_aPeh m gn onc kt ont hs + rs`mnu ih ok sbd ]TbT]İ SPĒ^eĴ _^eX]]^bcX _^S[T r (!P e b^deXb[^bcX b ]TS^Qhc]ð\X _^W[TSĻe- ju`khehjnu`m l ncg`cdl- ?^ bZ^]iĻZ^]P ^ 3?7 P cPZĴ _ĉX _ĉXYTcİ ^bcPc- ZP\X QTi ^W[TSd ]P [X\Xc ?aPZcXRZh c^ ķT]İ ZP[T]SĻĉ]İW^ a^Zd eT ZcTaĴ\ Qh[ ]İRW iSP]XcT[]ðRW _[]Ħ]İ i ]XRWý ei]XZ- i]P\T]Ļ ýT e cĴc^ ķĻbcX Z^]ca^[]İW^ _^ dbZdcTķ]Ħ]İ iSP]XcT[]ĴW^ _[]Ħ]İ [P _[ĻcRX _^eX]]^bc _ĉXi]Pc SPĒ _^S[T W[ĻąT]İ _[ĻcRT ehZPidYT _ĉTST_bP]Ĵ _[ĻcRT ^_aĻe]Ħ] d_[Pc]Xc ]Ļa^Z ]P ^Sr ' iĻZ^]P ^ 3?7 ?^ZdS d cĦRWc^ ĨSPYT i YTS]^c[XeðRW _ĉXYPcðRW SPĒ^eðRW _^ķTc P cT]c^ ]Ļa^Z d_[Pc]X[ P _ĉXYPcĴ _ĉXYPcðRW _[]Ħ]İ ei]XZĻ _[ĻcRX ^S_^ķTc S^Z[PSö ]P S^SĻ]İ iQ^ýİ P _^bZhc]dcİ iSP]XcT[]Ĵ _[]Ħ]İ _^dýX[ _[ĻcRT bcP]^_^diT e _^\Ħa]Ĵ eðąX ehZPidYT e ĉ #" b[dýQh iT ZcTaðRW bX e SP]Ĵ\ iSPĒ^eP- eİ _^\Ħa]ð Z^TUXRXT]c _^S[T bZdcTķ]ĴP ## cPZĴ _^diT _^\Ħa]^d ķĻbc iĻZ[PSd Rİ\ ^QS^Qİ d_[PcĒdYT ^S_^ķTc e ĉ # W^ a^ibPWd _^dýXcİ _ĉİb[dą]ĴW^ _[]Ħ]İ _a^ ĨķT[h beðRW dbZdcTķ]Ħ]ðRW _[]Ħ]İ SP]Ħ P _^\Ħa]^d ķĻbc SP]Ħ ]P ebcd_d ]TQ^ # SPĒ^eĴW^ _ĉXi]Ļ]İ e SP]Ĵ\ a^RT 9Tbc[XýT bT QdST cPZc^ B^dķTc ĨSPYö i _ĉTSRW^iİRW ĉ # Pý #$ bcP]^eT]ð _^\Ħa]ð Z^TUXRXT]c [XąXc bT deĻSİ e bd\Ļa]İ\ ĉĻSZd #% _ĉXi]Ļ]İ D _^\Ħa]ĴW^ ^S_^ķcd SP]Ħ _^S[T ^S _^\Ħa]ĴW^ Z^TUXRXT]cd bcP]^eT]ĴE ĉ #& SPĒ^eĴW^ _ĉXi]Ļ]İ bT deĻSİ W^S- r &$ iĻZ^]P ^ 3?7 bT S^ Z^]ca^[]İW^ W^ ZeP[XUXZ^eP]ð\ ^SWPST\ ^ eİRT ]Tý ]^cP _^ĉİiT]ĴW^ S[^dW^S^QĴW^ \PYTc- W[ĻąT]İ ^QS^Q]Ħ YPZ^ e _ĉİ_PSĦ SPĒ^ _a^RT]c]İRW Q^Sö eðąT d_[Pc]Ħ]ĴZd P ^S_^ķTc SP]Ħ e _[]Ĵ ]TQ^ ZaĻRT]Ĵ eĴW^ _ĉXi]Ļ]İ deTST _^diT _^\Ħa]Ļ W^ ^S_^ķcd SP]Ħ bT ^_aPeİ Tuto opraeðąX 9TS]Ļ bT _^diT ^ X]U^a\PcXe]İ ĨSPY ķĻbc iĻZ[PSd SP]Ħ P Z c^\d _ĉİb[dąut ncon st ok sbd tudcd u c`Ęnu l _a^ b_aĻeRT SP]Ħ ZcTað ]T^e[XeĒdYX eðąX ]Ļ SPĒ iT ZcTaĴ \Ļ _[ĻcRT ]Ļa^Z ]P oġhym m u ġ cjt 34+ ` sn y` onrkdc_ĉXi]P]Ĵ SP]Ħ D \PYTcZd _^ĉİiT]ĴW^ ^S_^ķTc SP]Ħ ZcTað deĻSİ e _ĉXi]Ļ]İ m yc`Ęnu`b nacna j`kdmc ġm gn ]TQ^ ehce^ĉT]ĴW^ e[Pbc]İ ķX]]^bcİ bT Z 3?7 P eT b[^d_RX Z^]ca^[]İW^ qnjt+ ud jsdq l on trjtsd măm yc`cPc^ W^S]^cP deĻSİ ]PYTS]^d P c^ e SP- W[ĻąT]İ bT deTST _^i]Ļ\ZP ©0=> mhsdkm gn okmăm id noq umăm tok`sĒ^eĴ\ _ĉXi]Ļ]İ iP iSPĒ^ePRİ ^QS^Qİ ^i]PķdYİRİ ýT Qh[ _^dýXc eð_^ķTc ^S- mhs m qnj m` ncon ds c`mă+ idgn ZSh Qh[ cT]c^ \PYTcTZ deTST] S^ dýİeĻ]İ _^ķcd SP]Ħ e _^\Ħa]Ĵ eðąX rd noq`u` s j - U jnmsqnkm l gk dm =TdeĻSĦYİ bT iST iĻ[^Wh ]TQ^ _ĉXYPcĻ Sİ[rd s`sn noq`u` ncon st mduxj`ytidķİ _[]Ħ]İ _ĉX _^ĉXi^eĻ]İ \PYTcZd e[Pbc]İ E ķĻbcX 1 " Z^]ca^[]İW^ W[ĻąT]İ deTķX]]^bcİ ?^ZdS YT ^S_^ķTc SP]Ħ d_[Pc- ST _[ĻcRT b^dWa]]Ħ ĨSPYT ^ _ĉXYPcðRW ?aPZcXRZð _^bcd_ _ĉX _a^eĻSĦ]İ ^_aP]Ħ] e _^\Ħa]Ĵ eðąX _^S[T r &$ iĻZ^]P iSP]XcT[]ðRW _[]Ħ]İRW d ZcTaðRW YPZ^ eh ^S_^ķcd _^S[T r &$ ^Sbc # iĻZ^]P ^ 3?7 deTST bT e c^\c^ ĉĻSZd cPZĴ YTYXRW _ĉİYT\RT d_[PcĒdYT ^S_^ķTc SP]Ħ ^ 3?7 e SPĒ^eĴ\ _ĉXi]Ļ]İ iP _^b[TSe _^\Ħa]Ĵ eðąX 3öe^ST\ ehZPi^eĻ]İ _^S[T r &" ^Sbc _İb\ P iĻZ^]P ]İ iSPĒ^ePRİ ^QS^Qİ a^Zd ! !" YT ehcĦRWc^ ĨSPYö YT PQh \Ħ[ b_aĻeRT SP]Ħ ^ 3?7 b W^S]^c^d S^ :ķ eķTc- beĦc[T] ]P _ĉİZ[PSd) X]U^a\PRX ^ c^\ ýT _[ĻcRT _^ĉİSX[ S[^d- ]Ħ SP]Ħ ÷SPYT bT deĻSĦYİ S^ YTS]^W^ NĠ ij_b / W^S^Qð \PYTcTZ d ]ĦW^ý _ĉXRWĻiİ e ĨeP- ĉĻSZd Z^]ca^[]İW^ W[ĻąT]İ Zd\d[PcXe]Ħ Mnp_t_ mbnm rs nĠg nmĠ xcl mqm`l fm Wd e _ĉİ_PSĦ i\Ħ]h a^ibPWd YTW^ _^dýXcİ iP RT[Ĵ b[TS^eP]Ĵ ^QS^Qİ ?aPZcXRZh c^ _srmkm`gjs Ĩ_aPeP ^S_^ķcd SP]Ħ i]P\T]Ļ ýT e cĴc^ ķĻbcX W[ĻąT]İ bT deĻ- M`afmbl qnmjc lmqr* ircp hc nj rack Uxaq`m c`id n oġhi`s bg yc`mhsdk- SĦYİ iTY\Ĵ]P ^S_^ķch SP]Ħ i _ĉXYPcðRW b_lĄ q kĄq l k xb_ėmt_a k m`bmm bg okmăm bg ud rs`mc`qcm l qd h- iYTS]^SdąT]ðRW SPĒ^eðRW S^Z[PSö ` k* nmĠ bgj_ bm m`afmbl fm k_hcris lt yc`măm + y mhbg tok`sĘtid m qnj P SP[ąİRW SPĒ^eðRW S^Z[PSö b W^S]^- t `Ġcxls 0.01 mqm`l _srmkm`gj q r k*
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5
A
Oprava poměrného odpočtu daně
AKTUÁLNĚ c `sbc tws t l m`afmbl qnmjc lmqr NĠ ij_b 0 iP _^b[TS]İ iSPĒ^ePRİ ^QS^Qİ ZP[T]xchk l_ npm cimlmkgaims gllmqr* irc- Mbnm cr b_lĄ s l ij_bĨ qnmhcl af SĻĉ]İW^ a^Zd _a^eĴbc cPZĴ ^_aPed ^Sp hc t fp_blĄ xb_lgrcjl k njlĄl k, q npmtmxck mqm`l fm _srmkm`gjs _^ķcd SP]Ħ _^S[T r &$ ^Sbc # iĻZ^]P Mqm`l _srmkm`gj `sbc x qrg tws t_r S l ij_bĨ qnmhcl af q npmtmxck mqm`- ^ 3?7 YPZ YT ehbeĦc[T]^ e ]Ļb[TSdYİnpm qtms mqm`l nmrĠc`s r_i x_kĄqr- l fm _srmkm`gjs* ircp hc tws t l npm Rİ\ _ĉİZ[PSd) l_lca m`afmbl qnmjc lmqrg* hcks qjs c`l g mqm`l nmrĠc`s* kĨ c nj rac `wj _srmkm`gj nĠgbĄjcl, Mqm`l _srm- txfjcbck i rmks* c qc lchcbl m bjmsfm- NĠ ij_b 1 km`gj `wj nmĠ xcl x_ acls 33. ... I bm` k_hcrci nmqrsnmt_r btĄk_ xnĨqm`w, NmkĄpl mbnm cr _ hcfm mnp_t_ s nĠ qnĄt`cx b_lĄ _ b_ė stcbcl npmbchack l_ Oqum l ln m l yoĩrnadl id nacnamą imt mpe_lgx_ac b_ėmt k bmij_bs rcbw glgj_ nĠg q_x`Ą i`jn oĦh onĦ ydm ckntgncna gn l`- NĠ qnĄtimt mpe_lgx_ac* ircp hc nj r0/ # qris //3 3.. I , idsjt tok`sĘnu`s onląqm ncon ds y` ack qc rtprjcrl k xb_ėmt_a k m`bmNrnam `tsnlnahk id ckntgncna l l`- j` c yc`Ęnu`b nacna + ` sn r oĦ o`c- ` k* npmt b tcbjc gllmqr npm qt fm idsjdl+ ` oqnsn ltr nabgncm ronkd mnrs mnt noq`unt ncon st c`mą u onrkdcm l xĠgxmt_rcjc r_i cimlmkgai gllmqrg oĦh tok`sĘnu m ncon st c`mą uygkdcdl yc`Ęnu`b l nacna j`kdmc Ħm gn qnjt+ &sqisrc lĄl njlĄl ', gllmqrg npmt bĄj oĦdconjk c`m lt dkx uxt u m sn- oĦ o`cmą lĩ d t sąbgsn oqnunym bg l npm xĠgxmt_rcjc dgl_lashc mpe_lgx_ac gnsn `tsnlnahkt onrstonu`s onckd ¢ 64 m jk`cĩ onrstonu`s onckd ¢ 64 ncrs- 1 x nĠ qnĄtiĨ mb xĠgxmt_rcjc, T p kag sqisy jnm` n COG- U c`Ęnu l oĦhym m y` y jnm` n COG+ si- tok`smhs t mhbg m qnj rc lĄl af njlĄl npmt b nĠ qnĄtimt aĦdydm 1/12 tok`smhk` nabgncm ronkd - m` ncon ds c`mą u okm u h ` oĦhym`s mpe_lgx_ac nmsxc xb_lgrcjl njlĄl , Npm mnrs ncon ds c`mą u onląqm u h- Onląq- c`Ę m` u rstot y` j` c yc`Ęnu`b snj_rėmt l l pmis l_ mbnm cr b_lĄ m jndehbhdms rs`mnuhk` ju`khehjnu`m l nacna y onląqm rsh sąbgsn m jk`cĩ t nmkĄpl t g qr_lmtgj_ l_ x_ ris ncg`cdl onckd uxt u m nrnam gn `t- ronsĦdanu`m bg oqn nrnam onsĦdat+ i`j pmis 0.01 nĠ qnĄtimt mpe_lgx_ac nmsnlnahkt+ jsdq uxt u`k y`ląrsm`mdb+ ih axkn uxruąskdmn u oĦdcbgny l sdwst- kĄpl imcdgagclr it_jgdgimt_l k mbf_bck _ tw j_ nĠgrmk x nĠcbnmij b_l fm idlt axk `tsnlnahk oĦhcąkdm+ u oĦdcbgny l nacna + ` sn ud u h 7/ $- Ncon ds Noq`u` ncon st onckd ¢ 64 ncrs- 3 nmb js nĠ hkĨ _ t lmqĨ x_ sqisrc lĄl c`mą tok`smąm r uxt hs l sngnsn onląq- y jnm` n COG rd u oq`wh s j s`j njlĄl l_ qms rs t caf nĠ hkĨ _ t lmqĨ* m gn jndehbhdmst u aĦdymt 1/12 sdcx hmhk nab ` c`k bg rtaidjsĬ+ jsdq oqnu - t crlĄ nĠ qnĄtiĨ mb xĠgxmt_rcjc, 81 3// J '7/ $ y rsjx c`mą m` urstot căi u jnmx udġdim roq ux oġ roău- S lsn ncg`cdl axk rs`mnudm onląq004 4// J (- Ud ya u`i b rsh qnjt 1/12 jnu bg nqf`mhy`b + jsdq udckd m jndehbhdms oqn qnj 1/12 ud u h 14 $- y`ląrsm`mdb duhcnu`k i ycx oqn rkt dam hmmnrs oqn ru gn yġhynu`sdkd oqn- U rqomt 1/12 onĦ chk` oĦ roąujnu nq dkx ` nrnam onsĦdat ` on rjnm dm qnjt u căi s`j djnmnlhbjnt hmmnrs- f`mhy`bd y` bdmt 1// /// J ady c`mą 1/12 yihrs + d rjtsd m qnyr`g uxt hs sn- Chc^ bdQYTZch Yb^d [X _[ĻcRX _^bcd_dYİ * c`Ę ud u h 31 /// J mnsdannjx+ jsdq gnsn nrnam gn `tsnlnahkt oqn djnmnlhb- _^S[T r &$ iĻZ^]P ^ 3?7 _ĉX d_[PcĒ^- atcd ont u`s i`j oqn hmmnrsh oqnu cąjnt hmmnrs axk y` qnj 1/12 ontyd 54 $- eĻ]İ _^\Ħa]ĴW^ ^S_^ķcd SP]Ħ d _ĉX- m oqn yĦhynu`sdkd+ s`j h oqn trjtsd mąm Y sngn uxok u + d u onrkdcm l c`Ęnu l YPcðRW iSP]XcT[]ðRW ZcTaĻ _^dýXYİ YPZ okmąm + jsdq irnt yc`mhsdkm l okmąm l- oĦhym m y` qnj 1/12+ s-i- u oĦhym m y` _a^ dbZdcTķ]Ħ]Ļ _[]Ħ]İ _a^eĻSĦ]ðRW U c`Ęnu l oĦhym m y` HHH- suqskds 1/12 ląr b oqnrhmdb 1/12 id nabgncm ron- e aĻ\RX TZ^]^\XRZĴ ķX]]^bcX cPZ X _a^ y mhbg tok`smhk` oĦ roąujnu nqf`mhy`bd kd mnrs onuhmm` oqnu rs noq`ut ncon st eðZ^]h eTĉTY]Ĵ b_aĻeh ]TQ^ _a^ ķX]- ncon ds c`mą u onląqm u h- Ncon ds onckd ¢ 64 ncrs- 3 y jnm` n COG- OĦh s sn ]^bcX _a^eĻSĦ]Ĵ _a^ iĉXi^ePcT[T e _ĉİ- c`mą tok`smąm r ont hs l onląqm gn jndehbhdmst rs`mnudm gn ncg`cdl '14 $( noq`uą atcd oĩuncmą tok`smąm onląqm _PSĦ _ĉİb_ĦeZ^eðRW ^aVP]XiPRİ sdcx hmhk 0/ 4// J '14 $ y 31 /// J (- ncon ds c`mą ud u h 81 3// J rm dm Rjtsd m qnyr`g uxt hs oqn trjtsd mąn 06 214 J m` qnudĘ rjtsd m gn qnyr`?^\Ħa]ð Z^TUXRXT]c _a^ eð_^ķTc ]Ļm okmąm tq oĦ roąujnu nqf`mhy`bd gt uxt hs `tsnlnahkt oqn djnmnlhbjnt a^Zd ]P ^S_^ķTc SP]Ħ \^W^d cXc^ onckd rjtsd m bg c`iĩ on rjnm dm j` hmmnrs '54 $(- Tudcdmnt rsjt rd y _[ĻcRX _^S[T _aĻe]İW^ ]Ļi^ad 65Ċ kdmc Ħm gn qnjt 1/12- Onjtc ax s`jsn onqm l ym`l mjdl tudcd nabgncm ronbcP]^eXc YPZ^ _^Sİ[ _ĉİY\ö P eð]^bö rs`mnudm onląqm jndehbhdms hmhk 11 $+ kd mnrs u c`Ęnu l oĦhym m y` oqnrhmdb 1/12 u Ħ- 34+ u mąl rd tu c syu- jnqdj- iP dbZdcTķ]Ħ]Ļ iSP]XcT[]Ļ _[]Ħ]İ ]P mduymhjk` ax oĦ roąujnu nqf`mhy`bh u onbd ncon sĩ- U jnmsqnkm l gk dm rd s`sn b^dķcd eąTRW _ĉİY\ö P eð]^bö eķTc- rkdcm l c`Ęnu l oĦhym m y` qnj 1/12+ ]Ħ _ĉİY\ö i eðZ^]ö eTĉTY]Ĵ b_aĻeh s-i- u oĦhym m y` HU- suqskds 1/12 onuhmnoq`u` ncon st c`mą mduxj`ytidP S^cPRİ P _ĉİb_ĦeZö ZcTaĴ Yb^d da- mnrs oqnu cąs noq`ut ncon st c`mą onckd ?ĉX d_[PcĒ^eĻ]İ ]Ļa^Zd ]P ^S_^ķTc ķT]h ]P eðZ^]h eTĉTY]Ĵ b_aĻeh ķX ķX]- ¢ 64 ncrs- 3 y jnm` n COG+ onckd mągn rd noq`u` ncon st c`mą oqnu c ontyd SP]Ħ i ^_aPe ĨSaýQh P SP[ąİRW ]ĻZ[PSö ]^bcX _a^eĻSĦ]Ĵ _a^ iĉXi^ePcT[T u oĦ o`cą+ d rd onląqm jndehbhdms uxb_^YT]ðRW b _a^e^iT\ Pdc^\^QX[d ZcTað YT _[ĻcRT\ ehdýİeĻ] YPZ _a^ dbZd- 9T [X cT]c^ _^\Ħa]ð Z^TUXRXT]c _a^ _ĉİb- on sdm onckd rjtsd m bg c`iĩ ncbgxktid cTķ]Ħ]Ļ iSP]XcT[]Ļ _[]Ħ]İ cPZ X _a^ [dą]ð ZP[T]SĻĉ]İ a^Z bcP]^eT] ZeP[XUX- nc onląqm gn jndehbhdmst rs`mnudm gn YX]Ĵ ĨķT[h YT \^ý]^ _^bcd_^ePc SeĦ\P Z^eP]ð\ ^SWPST\ YT cĉTQP _^ bZ^]- ncg`cdl n u bd md 0/ oqnbdmsm bg ancĩ- Hmf- U bk`u Admc` i_öb^Qh YPZ YT ehbeĦc[T]^ e _ĉİZ[PSd) ķT]İ ZP[T]SĻĉ]İW^ e SPĒ^eĴ\ _ĉXi]Ļ]İ
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Daně a účetnictví – bez chyb, pokut a penále ®
mČbpĺ^pv) cibuf_fikij alelav) kbmČbqoĀfqó lamlĺfkbh) moľ`b k^ aľihr
AKTUÁLNĚ
Zákoník práce – změny po novele Npcxgbclr ns`jgiw nmbcnq_j /5, x Ġ 0.01 lmtcjs x iml is np ac, Hch gllmqr hc mb /, Ġ hl_ 0.01, M h_i m`j_qrg lmtcjw x iml is np ac qc hcbl =
A Oġdr `rx ud ycq`unsmhbsu
Mnudk` YO rs`mnu c`k oncl mjx oqn ok`smnrs cngncx
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