{"id":1245,"date":"2019-11-28T09:27:47","date_gmt":"2019-11-28T08:27:47","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=1245"},"modified":"2019-11-21T11:28:32","modified_gmt":"2019-11-21T10:28:32","slug":"prilezitostny-prijem","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/","title":{"rendered":"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?"},"content":{"rendered":"<p>V\u00edte, co je to p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem, jak\u00e1 je jeho v\u00fd\u0161e, z jak\u00fdch \u010dinnost\u00ed plyne a kdy je t\u0159eba ho zdanit? Pokud ne, p\u0159e\u010dt\u011bte si tento \u010dl\u00e1nek, ve kter\u00e9m najdete v\u0161echny pot\u0159ebn\u00e9 informace.<\/p>\n<h2>Co je p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem a z jak\u00fdch \u010dinnost\u00ed plyne? <\/h2>\n<p>P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem je p\u0159\u00edjem, kter\u00fd plyne:<\/p>\n<ul>\n<li>z p\u0159\u00edle\u017eitostn\u00fdch \u010dinnost\u00ed,<\/li>\n<li>pron\u00e1jmu movit\u00fdch v\u011bc\u00ed, <\/li>\n<li>a ze zem\u011bd\u011blsk\u00e9 v\u00fdroby v\u010detn\u011b lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed.<\/li>\n<\/ul>\n<p>P\u0159\u00edle\u017eitostnou \u010dinnost\u00ed mohou b\u00fdt p\u0159\u00edjmy:<\/p>\n<ul>\n<li>z jednor\u00e1zov\u00e9ho prodeje v\u00fdp\u011bstk\u016f,<\/li>\n<li>poskytnut\u00ed poradenstv\u00ed nebo jin\u00fdch jednor\u00e1zov\u00fdch slu\u017eeb,<\/li>\n<li>prac\u00ed na zahrad\u011b,<\/li>\n<li>z pomoci s v\u00fdstavbou domu,<\/li>\n<li>\u010di z odkl\u00edzen\u00ed sn\u011bhu.<\/li>\n<\/ul>\n<p>Pod p\u0159\u00edle\u017eitostn\u00fd pron\u00e1jem movit\u00fdch v\u011bc\u00ed pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>zap\u016fj\u010den\u00ed auta,<\/li>\n<li>vyp\u016fj\u010den\u00ed n\u00e1\u0159ad\u00ed<\/li>\n<li>nebo stroje.<\/li>\n<\/ul>\n<p>Zem\u011bd\u011blskou v\u00fdrobou je my\u0161len prodej:<\/p>\n<ul>\n<li>ovoce a zeleniny,<\/li>\n<li>masa,<\/li>\n<li>ml\u00e9ka,<\/li>\n<li>vajec,<\/li>\n<li>medu.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem_1.jpeg\" alt=\"p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem\" width=\"1920\" height=\"1271\" class=\"alignnone size-full wp-image-1249\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem_1.jpeg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem_1-1280x847.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem_1-980x649.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem_1-480x318.jpeg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 1920px, 100vw\" \/><\/p>\n<p>Z t\u011bchto p\u0159\u00edjm\u016f zaplat\u00edte da\u0148 pouze v p\u0159\u00edpad\u011b, kdy p\u0159es\u00e1hnou za rok <strong>\u010d\u00e1stku 30 000 K\u010d.<\/strong> V ostatn\u00edch p\u0159\u00edpadech jsou od dan\u011b osvobozeny. P\u0159\u00edle\u017eitostnou \u010dinnost\u00ed se rozum\u00ed \u010dinnost, kterou prov\u00e1d\u00edte <strong>nepravideln\u011b.<\/strong> Jestli\u017ee nap\u0159\u00edklad <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat-manual\/\" rel=\"noopener noreferrer\" target=\"_blank\">podnik\u00e1te jako OSV\u010c<\/a> a vyd\u011bl\u00e1v\u00e1te si m\u011bs\u00ed\u010dn\u011b p\u00e1r tis\u00edcovek, pak se o p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem nejedn\u00e1. Stejn\u011b tak v p\u0159\u00edpad\u011b, kdy si p\u0159ivyd\u011bl\u00e1v\u00e1te samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost\u00ed pouze \u010d\u00e1st roku. P\u0159\u00edjem z t\u00e9to \u010dinnosti toti\u017e <strong>nikdy nelze pova\u017eovat za p\u0159\u00edle\u017eitostn\u00fd.<\/strong><\/p>\n<h2>Podm\u00ednky zdan\u011bn\u00ed <\/h2>\n<p>Pokud jste si v tomto roce vyd\u011blali p\u0159\u00edle\u017eitostnou \u010dinnost\u00ed nap\u0159\u00edklad 35 000 K\u010d, budete muset <strong>celou \u010d\u00e1stku zdanit<\/strong> a podat v n\u00e1sleduj\u00edc\u00edm roce da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a to i v p\u0159\u00edpad\u011b, kdy <strong>jste zam\u011bstn\u00e1ni.<\/strong> Zam\u011bstnavatel by v\u00e1m m\u011bl dodat potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech. <\/p>\n<p>P\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy se dan\u00ed podle \u00a7 10 Z\u00e1kona o dani z p\u0159\u00edjm\u016f. Jestli\u017ee podnik\u00e1te a plat\u00edte n\u011bkomu za p\u0159\u00edle\u017eitostn\u00e9 pr\u00e1ce, kter\u00e9 pro v\u00e1s vykon\u00e1v\u00e1, m\u016f\u017eete si je zahrnout mezi <strong>da\u0148ov\u011b uznateln\u00e9 v\u00fddaje<\/strong> a sn\u00ed\u017eit tak z\u00e1klad dan\u011b.<\/p>\n<p><em>Tip:<\/em> Vykon\u00e1v\u00e1-li pro v\u00e1s osoba jednor\u00e1zov\u00e9 \u010dinnosti, za kter\u00e9 ji plat\u00edte, m\u011bli byste s n\u00ed <strong>uzav\u0159\u00edt p\u00edsemnou dohodu<\/strong> (nap\u0159. <a href=\"https:\/\/www.vimvic.cz\/clanek\/smlouva-o-dilo-na-jake-pripady-se-vztahuje-a-jak-ji-napsat\" rel=\"noopener noreferrer\" target=\"_blank\">smlouvu o d\u00edlo<\/a>). V p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o zanedbateln\u00e9 \u010d\u00e1stky, posta\u010d\u00ed pracuj\u00edc\u00edmu vystavit v\u00fddajov\u00fd pokladn\u00ed doklad.<\/p>\n<p>Dal\u0161\u00ed zaj\u00edmav\u00e9 \u010dl\u00e1nky z oboru personalistiky, \u00fa\u010detnictv\u00ed, podnik\u00e1n\u00ed nebo dan\u00ed se do\u010dtete na <a href=\"https:\/\/orangeacademy.cz\/clanky\/\" rel=\"noopener noreferrer\" target=\"_blank\">blogu Orange Academy<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00edte, co je to p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem, jak\u00e1 je jeho v\u00fd\u0161e, z jak\u00fdch \u010dinnost\u00ed plyne a kdy je t\u0159eba ho zdanit? Pokud ne, p\u0159e\u010dt\u011bte si tento \u010dl\u00e1nek, ve kter\u00e9m najdete v\u0161echny pot\u0159ebn\u00e9 informace. Co je p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem a z jak\u00fdch \u010dinnost\u00ed plyne? P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem je p\u0159\u00edjem, kter\u00fd plyne: z p\u0159\u00edle\u017eitostn\u00fdch \u010dinnost\u00ed, pron\u00e1jmu movit\u00fdch v\u011bc\u00ed, a ze [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1248,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[56,20],"tags":[15,54,46],"class_list":["post-1245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-personalistika","category-prace-a-kariera","tag-dane-prakticky","tag-podnikani","tag-prace"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?<\/title>\n<meta name=\"description\" content=\"V\u00edte, co je to p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem, jak\u00e1 je jeho v\u00fd\u0161e, z jak\u00fdch \u010dinnost\u00ed plyne a kdy je t\u0159eba ho zdanit? V \u010dl\u00e1nku najdete na tyto ot\u00e1zky odpov\u011bdi.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?\" \/>\n<meta property=\"og:description\" content=\"V\u00edte, co je to p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem, jak\u00e1 je jeho v\u00fd\u0161e, z jak\u00fdch \u010dinnost\u00ed plyne a kdy je t\u0159eba ho zdanit? V \u010dl\u00e1nku najdete na tyto ot\u00e1zky odpov\u011bdi.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/OrangeAcademy.sro\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-28T08:27:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?","description":"V\u00edte, co je to p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem, jak\u00e1 je jeho v\u00fd\u0161e, z jak\u00fdch \u010dinnost\u00ed plyne a kdy je t\u0159eba ho zdanit? V \u010dl\u00e1nku najdete na tyto ot\u00e1zky odpov\u011bdi.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/","og_locale":"cs_CZ","og_type":"article","og_title":"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?","og_description":"V\u00edte, co je to p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem, jak\u00e1 je jeho v\u00fd\u0161e, z jak\u00fdch \u010dinnost\u00ed plyne a kdy je t\u0159eba ho zdanit? V \u010dl\u00e1nku najdete na tyto ot\u00e1zky odpov\u011bdi.","og_url":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2019-11-28T08:27:47+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem.jpeg","type":"image\/jpeg"}],"author":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"2 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/"},"author":{"name":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"headline":"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?","datePublished":"2019-11-28T08:27:47+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/"},"wordCount":489,"commentCount":15,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem.jpeg","keywords":["Dan\u011b prakticky","Podnik\u00e1n\u00ed","Pr\u00e1ce"],"articleSection":["Personalistika","Pr\u00e1ce a kari\u00e9ra"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/","url":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/","name":"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem.jpeg","datePublished":"2019-11-28T08:27:47+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"description":"V\u00edte, co je to p\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem, jak\u00e1 je jeho v\u00fd\u0161e, z jak\u00fdch \u010dinnost\u00ed plyne a kdy je t\u0159eba ho zdanit? V \u010dl\u00e1nku najdete na tyto ot\u00e1zky odpov\u011bdi.","breadcrumb":{"@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#primaryimage","url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem.jpeg","contentUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/11\/prilezitostny_prijem.jpeg","width":1920,"height":1280,"caption":"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?"},{"@type":"BreadcrumbList","@id":"https:\/\/orangeacademy.cz\/clanky\/prilezitostny-prijem\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/orangeacademy.cz\/clanky\/"},{"@type":"ListItem","position":2,"name":"P\u0159\u00edle\u017eitostn\u00fd p\u0159\u00edjem: V\u00edte, co to je a kdy je t\u0159eba ho zdanit?"}]},{"@type":"WebSite","@id":"https:\/\/orangeacademy.cz\/clanky\/#website","url":"https:\/\/orangeacademy.cz\/clanky\/","name":"Blog Orange Academy","description":"Kurzy, rekvalifikace, lep\u0161\u00ed pr\u00e1ce i \u017eivot","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/orangeacademy.cz\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb","name":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","caption":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1"},"sameAs":["https:\/\/orangeacademy.cz\/lide\/marketa-kaderabkova"],"url":"https:\/\/orangeacademy.cz\/clanky\/author\/kaderabkova\/"}]}},"_links":{"self":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/1245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/comments?post=1245"}],"version-history":[{"count":3,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/1245\/revisions"}],"predecessor-version":[{"id":1250,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/1245\/revisions\/1250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media\/1248"}],"wp:attachment":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media?parent=1245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/categories?post=1245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/tags?post=1245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}