{"id":11616,"date":"2016-09-26T13:18:21","date_gmt":"2016-09-26T11:18:21","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/vlada-schvalila-danovy-balik-tyka-sa-znizenie-dani-aj-vas\/"},"modified":"2023-06-26T11:01:35","modified_gmt":"2023-06-26T09:01:35","slug":"vlada-schvalila-danovy-balik-tyka-sa-znizenie-dani-aj-vas","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/vlada-schvalila-danovy-balik-tyka-sa-znizenie-dani-aj-vas\/","title":{"rendered":"Vl\u00e1da posunula do parlamentu da\u0148ov\u00fd bal\u00edk \u2013 t\u00fdka sa zn\u00ed\u017eenie dan\u00ed aj V\u00e1s?"},"content":{"rendered":"

Vl\u00e1da posunula do parlamentu\u00a0bal\u00edk vl\u00e1dnych z\u00e1konov, ktor\u00e9 upravuj\u00fa dane firm\u00e1m a podnikate\u013eom. M\u00f4\u017eete si by\u0165 ist\u00fd, \u017ee \u00fa\u010dtovn\u00fd program Money je\u00a0v\u017edy pod\u013ea aktu\u00e1lne platnej legislat\u00edvy. Komu sa dane zn\u00ed\u017eia a komu naopak zv\u00fd\u0161ia? To v\u00e1m prezrad\u00ed nasleduj\u00faci stru\u010dn\u00fd preh\u013ead.<\/p>\n

<\/p>\n

Sadzba dane z pr\u00edjmov pre pr\u00e1vnick\u00e9 osoby klesne z 22 % na 21 %<\/h2>\n

Zn\u00ed\u017eenie dane z pr\u00edjmov sa t\u00fdka\u00a0sro-\u010diek, akciov\u00fdch alebo tie\u017e komanditn\u00fdch spolo\u010dnost\u00ed, \u010di dru\u017estiev.\u00a0Ide o\u00a0zn\u00ed\u017eenie dane z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b (DPPO) v roku 2017, t.j. ni\u017e\u0161iu da\u0148 firmy vo v\u00e4\u010d\u0161ine pr\u00edpadov zaplatia a\u017e po da\u0148ovom priznan\u00ed v marci 2018.<\/p>\n

Pau\u0161\u00e1lne v\u00fddavky sa zvy\u0161uj\u00fa na 60 % pr\u00edjmov, maxim\u00e1lne v\u0161ak 20 000 eur\u00a0ro\u010dne<\/h2>\n

V praxi to znamen\u00e1, \u017ee \u017eivnostn\u00edk si m\u00f4\u017ee od tr\u017eieb odpo\u010d\u00edta\u0165 60 % a uplatni\u0165 si ich ako pau\u0161\u00e1lne v\u00fddavky. Bez toho, aby musel evidova\u0165\u00a0doklady\u00a0o n\u00e1kupe tovaru a slu\u017eieb, ktor\u00e9 pou\u017eil na podnikanie. Oplat\u00ed sa to najm\u00e4 podnikate\u013eom, ktor\u00ed maj\u00fa m\u00e1lo n\u00e1kladov alebo ich maj\u00fa n\u00edzke, a poskytuj\u00fa slu\u017eby napr. \u00fa\u010dtovn\u00edci, prekladatelia a pod.<\/p>\n

Nie v\u0161etk\u00fdm sa v\u0161ak dane zni\u017euj\u00fa, zav\u00e1dza sa nov\u00e1 da\u0148 z dividend<\/h2>\n

Akcion\u00e1rom akciov\u00fdch spolo\u010dnost\u00ed sa naopak dane zv\u00fd\u0161ia. Po tom, \u010do akciovky zdania svoj zisk, bud\u00fa zdanen\u00e9 aj dividendy v pr\u00edpade, \u017ee si ich akcion\u00e1ri vyplatia. Na rozdiel od n\u00e1vrhov m\u00e1 prijat\u00fd z\u00e1kon ni\u017e\u0161iu sadzbu. Dividendy sa zdania 7 % da\u0148ou. Z\u00e1rove\u0148 sa tie\u017e od roku 2017 ru\u0161\u00ed 14 % odvod z dividend do zdravotn\u00e9ho poistenia. Pri\u010dom zdanenie sa net\u00fdka v\u00fdplaty dividend z minulosti.<\/p>\n

Pod\u013ea odborn\u00edkov v\u0161ak zn\u00ed\u017eenie dan\u00ed, \u010di zv\u00fd\u0161enie pau\u0161\u00e1lnych v\u00fddavkov nemus\u00ed hne\u010f znamena\u0165, \u017ee \u0161t\u00e1t vyberie na daniach menej. Zaplaten\u00fa da\u0148 toti\u017e v\u00fdznamne ovplyv\u0148uj\u00fa aj tzv. pripo\u010d\u00edtate\u013en\u00e9 a odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky, povinnos\u0165 plati\u0165 da\u0148ov\u00e9 licencie, ak je firma v strate a nevykazuje da\u0148 alebo fakt, \u017ee pri daniach z dividend nie je stanoven\u00e1 horn\u00e1 hranica. 7 % da\u0148 sa plat\u00ed za\u00a0cel\u00fa vyplaten\u00fa sumu, na rozdiel od 14 % zdravotn\u00e9ho odvodu, ktor\u00fd mal vy\u0161\u0161iu sadzbu a z\u00e1rove\u0148 stanoven\u00fd strop.<\/p>\n

Napriek tomu je mo\u017en\u00e9, \u017ee sa viac ako v minulosti oplat\u00ed \u017eivnostn\u00edkom zalo\u017ei\u0165 si \u017eivnos\u0165, namiesto spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm.<\/p>\n

[poll id=“4″]<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Vl\u00e1da posunula do parlamentu\u00a0bal\u00edk vl\u00e1dnych z\u00e1konov, ktor\u00e9 upravuj\u00fa dane firm\u00e1m a podnikate\u013eom. M\u00f4\u017eete si by\u0165 ist\u00fd, \u017ee \u00fa\u010dtovn\u00fd program Money je\u00a0v\u017edy pod\u013ea aktu\u00e1lne platnej legislat\u00edvy. …<\/p>\n","protected":false},"author":2,"featured_media":11451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[906,795,907],"class_list":["post-11616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danovy-balik","tag-vlada","tag-znizenie-dani"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11616","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=11616"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11616\/revisions"}],"predecessor-version":[{"id":13117,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11616\/revisions\/13117"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11451"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}