[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ebiotop.cz\/zakladni-charakteristika-osobni-duchodove-dane\/#Article","mainEntityOfPage":"https:\/\/www.ebiotop.cz\/zakladni-charakteristika-osobni-duchodove-dane\/","headline":"Z\u00e1kladn\u00ed charakteristika osobn\u00ed d\u016fchodov\u00e9 dan\u011b","name":"Z\u00e1kladn\u00ed charakteristika osobn\u00ed d\u016fchodov\u00e9 dan\u011b","description":"P\u0159edm\u011bt d\u016fchodov\u00e9 dan\u011b: p\u0159edm\u011btem je samoz\u0159ejm\u011b dosa\u017een\u00fd d\u016fchod v\u00a0r\u00e1mci ur\u010dit\u00e9ho \u010dasov\u00e9ho obdob\u00ed. Osobn\u00ed d\u016fchod p\u0159edstavuje p\u0159\u00edr\u016fstek schopnosti uspokojovat osobn\u00ed pot\u0159eby…","datePublished":"2018-02-28","dateModified":"2023-04-30","author":{"@type":"Person","@id":"https:\/\/www.ebiotop.cz\/author\/#Person","name":"","url":"https:\/\/www.ebiotop.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/fb50772173929303fbe6024f179e4dd9837c71f6efc661bdb046860d442d05b5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/fb50772173929303fbe6024f179e4dd9837c71f6efc661bdb046860d442d05b5?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ebiotop.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ebiotop.cz\/wp-content\/uploads\/img_a314269_w2457_t1525029908.jpg","url":"https:\/\/www.ebiotop.cz\/wp-content\/uploads\/img_a314269_w2457_t1525029908.jpg","height":0,"width":0},"url":"https:\/\/www.ebiotop.cz\/zakladni-charakteristika-osobni-duchodove-dane\/","wordCount":414,"articleBody":"P\u0159edm\u011bt d\u016fchodov\u00e9 dan\u011b: p\u0159edm\u011btem je samoz\u0159ejm\u011b dosa\u017een\u00fd d\u016fchod v\u00a0r\u00e1mci ur\u010dit\u00e9ho \u010dasov\u00e9ho obdob\u00ed. Osobn\u00ed d\u016fchod p\u0159edstavuje p\u0159\u00edr\u016fstek schopnosti uspokojovat osobn\u00ed pot\u0159eby za ur\u010dit\u00e9 obdob\u00ed.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pen\u011b\u017en\u00ed d\u016fchod \u2013 plynouc\u00ed z\u00a0pracovn\u00ed \u010dinnosti, z\u00a0podnik\u00e1n\u00ed, z\u00a0n\u00e1jmu \u010di kapit\u00e1lov\u00fdch v\u00fdnos\u016f.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nepen\u011b\u017en\u00ed d\u016fchod (natur\u00e1ln\u00ed) \u2013 \u010dasto se nezda\u0148uj\u00ed, nebo\u0165 je t\u011b\u017ek\u00e9 je oce\u0148ovat.\tVznik da\u0148ov\u00e9 povinnosti:\t1.\u00a0\u00a0\u00a0\u00a0\u00a0 Se\u010dtou se v\u0161echny zdaniteln\u00e9 d\u016fchody plynouc\u00ed ze v\u0161ech zdroj\u016f.\t2.\u00a0\u00a0\u00a0\u00a0\u00a0 Od t\u00e9to \u010d\u00e1stky se n\u00e1sledn\u011b ode\u010dtou \u00falevy, jinak \u0159e\u010deno od\u010ditateln\u00e9 polo\u017eky.\t3.\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00fdsledn\u00fd da\u0148ov\u00fd z\u00e1klad se n\u00e1sledn\u011b zdan\u00ed podle p\u0159edpisu.\t4.\u00a0\u00a0\u00a0\u00a0\u00a0 Z\u00a0vypo\u010dten\u00e9 dan\u011b se ode\u010dtou \u00falevy ve form\u011b slevy na dani.\t5.\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00fdsledkem je da\u0148, kter\u00e1 mus\u00ed b\u00fdt zaplacena.\tDa\u0148ov\u00e9 \u00falevy:\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 standardn\u00ed \u2013 nejsou z\u00e1visl\u00e9 na skute\u010dn\u00fdch v\u00fddaj\u00edch poplatn\u00edk\u016f, to znamen\u00e1, \u017ee se vztahuj\u00ed na v\u0161echny poplatn\u00edky a jsou tedy dosa\u017eiteln\u00e9 pro v\u0161echny.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 nestandardn\u00ed \u2013 jsou z\u00e1visl\u00e9 na skute\u010dn\u00fdch v\u00fddaj\u00edch poplatn\u00edk\u016f. Velice \u010dasto b\u00fdvaj\u00ed limitov\u00e1ny, nebo\u0165 slou\u017e\u00ed k\u00a0ur\u010dit\u00e9 stimulaci poplatn\u00edk\u016f, aby se n\u011bjak\u00fdm zp\u016fsobem chovali (nap\u0159. spo\u0159ili\u2026). M\u016f\u017ee se jednat o od\u010ditatelnost \u00farok\u016f z\u00a0ur\u010dit\u00fdch dluh\u016f, p\u0159\u00edsp\u011bvky na penze, \u00falevy na investice, \u00falevy pro mal\u00e9 podnikatele\u2026\tSazby dan\u011b: sazby jsou u v\u011bt\u0161iny d\u016fchod\u016f progresivn\u00ed. Aby mohla b\u00fdt progresivita zaji\u0161t\u011bna, vyu\u017e\u00edvaj\u00ed se techniky, jako jsou tabulky da\u0148ov\u00fdch sazeb \u010di vzorce. Minim\u00e1ln\u00ed sazby se v\u011bt\u0161inou pohybuj\u00ed v\u00a0rozmez\u00ed 5 % \u2013 25 %, naopak maxim\u00e1ln\u00ed sazby se pohybuj\u00ed a\u017e okolo 60\u00a0%. Hladina da\u0148ov\u00fdch p\u00e1sem je v\u00a0\u010dlensk\u00fdch zem\u00edch EU velmi rozd\u00edln\u00e1. D\u016fchodov\u00e9 dan\u011b se plat\u00ed na z\u00e1klad\u011b vypln\u011bn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed poplatn\u00edka.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 St\u00e1ty s\u00a0mal\u00fdm pod\u00edlem d\u016fchodov\u00e9 dan\u011b \u2013 jedn\u00e1 se o st\u00e1ty, kter\u00e9 se vyzna\u010duj\u00ed mal\u00fdm HDP na hlavu, n\u00edzkou pr\u016fm\u011brnou mzdou, vysok\u00fdm odhadem da\u0148ov\u00fdch \u00fanik\u016f kv\u016fli nedostate\u010dn\u00e9 da\u0148ov\u00e9 mor\u00e1lce.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 St\u00e1ty s\u00a0vysok\u00fdm pod\u00edlem d\u016fchodov\u00e9 dan\u011b \u2013 je to spojeno s\u00a0nadpr\u016fm\u011brnou m\u00edrou p\u0159erozd\u011blov\u00e1n\u00ed d\u016fchodu ve spole\u010dnosti a vysok\u00fdm pod\u00edlem soci\u00e1ln\u00edch transfer\u016f.                                                                                                                                                                                                                                                                                                                                                                                        4.3\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Z\u00e1kladn\u00ed charakteristika osobn\u00ed d\u016fchodov\u00e9 dan\u011b","item":"https:\/\/www.ebiotop.cz\/zakladni-charakteristika-osobni-duchodove-dane\/#breadcrumbitem"}]}]