{"id":11614,"date":"2016-09-20T07:48:26","date_gmt":"2016-09-20T05:48:26","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/5-planovanych-zmien-ktore-ovplyvnia-podnikatelov\/"},"modified":"2023-06-26T11:01:35","modified_gmt":"2023-06-26T09:01:35","slug":"5-planovanych-zmien-ktore-ovplyvnia-podnikatelov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/5-planovanych-zmien-ktore-ovplyvnia-podnikatelov\/","title":{"rendered":"5 pl\u00e1novan\u00fdch zmien, ktor\u00e9 ovplyvnia podnikate\u013eov"},"content":{"rendered":"

Bl\u00ed\u017eiace sa da\u0148ov\u00e9 zmeny podnikate\u013eov sk\u00f4r znepokojuj\u00fa ako te\u0161ia. Ako ste na tom vy? Tie\u017e\u00a0V\u00e1m nerob\u00ed rados\u0165\u00a0zdanenie dividend a\u00a0naopak uv\u00edtate zn\u00ed\u017eenie dan\u00ed pre firmy? Pripravili sme pre V\u00e1s prierez pl\u00e1novan\u00fdmi da\u0148ov\u00fdmi zmenami. Pozor kone\u010dn\u00e1 podoba zmien e\u0161te nie je zn\u00e1ma.<\/p>\n

<\/p>\n

1. Zda\u0148ovanie dividend<\/strong><\/h2>\n

Od roku 2011 dividendy podliehaj\u00fa zdravotn\u00e9mu poisteniu, pri\u010dom je ur\u010den\u00fd maxim\u00e1lny strop, nad ktor\u00fd sa poistenie u\u017e neplat\u00ed.\u00a0Vl\u00e1da pl\u00e1nuje\u00a0zru\u0161i\u0165 stanoven\u00fd strop a\u00a0celkovo tie\u017e platenie zdravotn\u00e9ho poistenia z\u00a0dividend.\u00a0Na opl\u00e1tku chce zavies\u0165 zdanenie v\u00fdplaty dividend 15 % sadzbou dane.<\/p>\n

2. Kompenz\u00e1cia zadr\u017eiavan\u00e9ho nadmern\u00e9ho odpo\u010dtu DPH<\/strong><\/h2>\n

Podnikatelia na Slovensku v\u00a0s\u00fa\u010dasnosti musia \u010daka\u0165 na vr\u00e1tenie nadmern\u00e9ho odpo\u010dtu DPH cel\u00e9 zda\u0148ovacie obdobie + 30 dn\u00ed + \u010fal\u0161ie pred\u013a\u017eenie v\u00a0pr\u00edpade realiz\u00e1cie da\u0148ovej kontroly. Po novom v\u0161ak maj\u00fa by\u0165 podnikate\u013eom ako kompenz\u00e1cia vypl\u00e1can\u00e9 \u00faroky z ome\u0161kania. No tieto \u00faroky sa maj\u00fa prizna\u0165 a\u017e po 6 mesiacoch, \u010do mnoh\u00ed odborn\u00edci pova\u017euj\u00fa za nedostato\u010dn\u00e9.<\/p>\n

3. M\u00e1te auto\u00a0s\u00a0vy\u0161\u0161\u00edm v\u00fdkonom? Tak pozor…<\/strong><\/h2>\n

Po \u00faprave registra\u010dnej dane v\u00a0roku 2014, sa na febru\u00e1r 2017 pl\u00e1nuje jej \u010fal\u0161ie zv\u00fd\u0161enie. S\u00a0najvy\u0161\u0161ou sadzbou m\u00f4\u017eete r\u00e1ta\u0165 pri aut\u00e1ch s\u00a0v\u00fdkonom vy\u0161\u0161\u00edm ako 254 W. Zv\u00fd\u0161enie bude naozaj cite\u013en\u00e9 (z\u00a02\u00a0997 \u20ac na 6\u00a0308 \u20ac). Preto u\u017e teraz mnoh\u00ed podnikatelia zva\u017euj\u00fa registr\u00e1ciu \u00e1ut v\u00a0\u010ceskej republike a tie\u017e zv\u00fd\u0161enie z\u00e1ujmu o\u00a0prepis auta na nov\u00e9ho majite\u013ea.<\/p>\n

4. Za chyby sa plat\u00ed! Mysl\u00ed si to aj vl\u00e1da, ktor\u00e1 spr\u00edsni sankcie<\/strong><\/h2>\n

Vl\u00e1da navrhuje zdvojn\u00e1sobenie sankci\u00ed t\u00fdm podnikate\u013eom, ktor\u00ed sa pomocou nespr\u00e1vne ur\u010den\u00fdch transferov\u00fdch cien \u00famyselne vyh\u00fdbaj\u00fa daniam. K odpusteniu zdvojn\u00e1soben\u00fdch sankci\u00ed by malo pr\u00eds\u0165 len v\u00a0pr\u00edpade, \u017ee da\u0148ovn\u00edk uzn\u00e1 svoje pochybenie a\u00a0v\u00a0stanovenej lehote zaplat\u00ed rozdiel vyrubenej dane. Pr\u00edpadne, ak da\u0148ovn\u00edk po\u017eiada spr\u00e1vcu dane o\u00a0ods\u00fahlasenie met\u00f3dy ocenenia.<\/p>\n

5. Zn\u00ed\u017eenie dane z pr\u00edjmov pre podnikate\u013eov<\/strong><\/h2>\n

Od janu\u00e1ra 2017 sa zn\u00ed\u017ei da\u0148 z\u00a0pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b o\u00a01 % (z\u00a022 % na 21 %). Aj napriek zn\u00ed\u017eeniu, bude t\u00e1to da\u0148 na Slovensku najvy\u0161\u0161ia spomedzi kraj\u00edn V4. V\u00e4\u010d\u0161ina firiem, ktor\u00e9 maj\u00fa n\u00edzky da\u0148ov\u00fd z\u00e1klad a platia da\u0148ov\u00e9 licencie v\u0161ak t\u00fato zmenu nepoc\u00edtia.<\/p>\n

Vieme, \u017ee pri podnikan\u00ed v\u00e1m najviac pom\u00e1ha stabiln\u00e9 legislat\u00edvne prostredie, ktor\u00e9 v\u010faka pravideln\u00fdm zmen\u00e1m z\u00e1konov nie je mo\u017en\u00e9. Pom\u00f4c\u0165 v\u00e1m v\u0161ak m\u00f4\u017ee pravidelne aktualizovan\u00fd ekonomick\u00fd softv\u00e9r. N\u00e1\u0161 t\u00edm za V\u00e1s pozorne sleduje v\u0161etky legislat\u00edvne zmeny tak, aby sme v\u00e1m ich priniesli v podobe aktualiz\u00e1ci\u00ed \u00fa\u010dtovn\u00e9ho programu Money S3.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Bl\u00ed\u017eiace sa da\u0148ov\u00e9 zmeny podnikate\u013eov sk\u00f4r znepokojuj\u00fa ako te\u0161ia. Ako ste na tom vy? Tie\u017e\u00a0V\u00e1m nerob\u00ed rados\u0165\u00a0zdanenie dividend a\u00a0naopak uv\u00edtate zn\u00ed\u017eenie dan\u00ed pre firmy? Pripravili …<\/p>\n","protected":false},"author":2,"featured_media":11615,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29,5],"tags":[481,647,696],"class_list":["post-11614","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa","category-podnikanie","tag-legislativa","tag-podnikatelia","tag-zmeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11614"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11614\/revisions"}],"predecessor-version":[{"id":13116,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11614\/revisions\/13116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11615"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}