{"id":306,"date":"2024-09-04T08:51:18","date_gmt":"2024-09-04T06:51:18","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=306"},"modified":"2024-09-04T08:55:21","modified_gmt":"2024-09-04T06:55:21","slug":"jak-podnikat","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat\/","title":{"rendered":"Jak podnikat? Manu\u00e1l pro rok 2024 nejen pro za\u010d\u00e1te\u010dn\u00edky"},"content":{"rendered":"<p><strong>Jak podnikat se chce nau\u010dit mnoho lid\u00ed, je to sen, kter\u00fd jim nab\u00edz\u00ed svobodu, nez\u00e1vislost a hlavn\u011b<\/strong><br \/>\n<strong>mo\u017enost realizov\u00e1n\u00ed vlastn\u00edch n\u00e1pad\u016f. V\u00a0dne\u0161n\u00ed dob\u011b se m\u016f\u017ee zd\u00e1t podnik\u00e1n\u00ed snadn\u00e9, ale st\u00e1le to<\/strong><br \/>\n<strong>chce spoustu tvrd\u00e9 pr\u00e1ce, \u010das a hlavn\u011b v\u011bd\u011bt s\u00a0\u010d\u00edm chcete podnikat, abyste byli \u00fasp\u011b\u0161n\u00ed.<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e4f12dd480e\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e4f12dd480e\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat\/#V_cem_se_dnes_vyplati_podnikat\" >V\u00a0\u010dem se dnes vyplat\u00ed podnikat?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat\/#Jak_zacit_podnikat_od_nuly\" >Jak za\u010d\u00edt podnikat od nuly?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat\/#Prozkoumejte_trh\" >Prozkoumejte trh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat\/#Budujte_klientelu\" >Budujte klientelu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat\/#Co_potrebuji_kdyz_chci_zacit_podnikat\" >Co pot\u0159ebuji, kdy\u017e chci za\u010d\u00edt podnikat?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"V_cem_se_dnes_vyplati_podnikat\"><\/span><strong>V\u00a0\u010dem se dnes vyplat\u00ed podnikat?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pokud jste se rozhodli, \u017ee chcete b\u00fdt podnikateli, m\u016f\u017eete se zamyslet nad n\u011bkter\u00fdmi z n\u00ed\u017ee uveden\u00fdch<br \/>\noblast\u00ed.<\/p>\n<h3>E-commerce a online slu\u017eby<\/h3>\n<p>Digit\u00e1ln\u00ed technologie umo\u017e\u0148uj\u00ed p\u0159\u00edstup k nov\u00fdm podnikatelsk\u00fdm p\u0159\u00edle\u017eitostem. Nav\u00edc E-commerce je<br \/>\njedn\u00edm z\u00a0rychle se rozv\u00edjej\u00edc\u00edm odv\u011btv\u00edm a m\u016f\u017eete prod\u00e1vat tak\u0159ka cokoliv. Nezapom\u00ednejme ani na<br \/>\ndigit\u00e1ln\u00ed marketing nebo t\u0159eba online kurzy.<\/p>\n<h3>Zdrav\u00ed a p\u00e9\u010de o sebe<\/h3>\n<p>Odv\u011btv\u00ed, kter\u00e9 roste z\u00e1vratnou rychlost\u00ed je zdrav\u00ed a p\u00e9\u010de o sebe, a\u0165 u\u017e o svou fyzickou nebo<br \/>\npsychickou str\u00e1nku. Lid\u00e9 st\u00e1le v\u00edce investuj\u00ed do sv\u00e9ho zdrav\u00ed a du\u0161evn\u00ed pohody. M\u016f\u017eete se tak<br \/>\nzam\u00fd\u0161let nad podnik\u00e1n\u00edm v oblasti zdrav\u00e9 v\u00fd\u017eivy, fitness nebo v psychologii.<\/p>\n<h3>Ekologie<\/h3>\n<p>Lid\u00e9 se st\u00e1le v\u00edce zaj\u00edmaj\u00ed o to, jak\u00fd dopad m\u00e1 na\u0161e chov\u00e1n\u00ed na kvalitu \u017eivota i planetu. Podnikejte<br \/>\nv\u00a0oblasti obnoviteln\u00fdch zdroj\u016f, recyklace nebo udr\u017eiteln\u00e9 m\u00f3dy, kter\u00e1 je st\u00e1le v\u00edce \u017e\u00e1dan\u00e1.<\/p>\n<span class='mb-center maxbutton-13-center'><span class='maxbutton-13-container mb-container'><a class=\"maxbutton-13 maxbutton maxbutton-kurz-mzdoveho-ucetnictvi-online\" target=\"_blank\" title=\"Kurz mzdov\u00e9ho \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/kurz-mzdove-ucetnictvi-online\"><span class='mb-text'>Studujte kurz mzdov\u00e9ho \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Jak_zacit_podnikat_od_nuly\"><\/span>Jak za\u010d\u00edt podnikat od nuly?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u00ed\u017ee uveden\u00e9 body m\u016f\u017eete vyu\u017e\u00edt jako pl\u00e1n, kter\u00fd v\u00e1m umo\u017en\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-rozjet-vlastni-podnikani\/\" target=\"_blank\" rel=\"noopener\">za\u010d\u00edt s podnik\u00e1n\u00edm<\/a> a bude pro v\u00e1s<br \/>\npil\u00ed\u0159em, abyste neztratili jistotu a chu\u0165.<\/p>\n<h3>Promyslete sv\u016fj podnikatelsk\u00fd pl\u00e1n<\/h3>\n<p>P\u0159em\u00fd\u0161lejte o tom, co v\u00e1s bav\u00ed a jak\u00e9 m\u00e1te dovednosti. Pokud za\u010d\u00edn\u00e1te s podnik\u00e1n\u00edm, je nejlep\u0161\u00ed vybrat si takovou \u010dinnost a oblast, kter\u00e1 vych\u00e1z\u00ed z va\u0161ich z\u00e1jm\u016f. Z\u016fstanete tak dlouho motivovan\u00ed a pr\u00e1ce pro v\u00e1s bude skute\u010dn\u011b kon\u00ed\u010dkem. Bu\u010fte realist\u00e9 Myslete nejen na to, co v\u00e1s bav\u00ed, ale zda je po tomto i popt\u00e1vka a budete m\u00edt na trhu lidi, kte\u0159\u00ed budou v\u00e1\u0161 produkt odeb\u00edrat. Zjist\u011bte si, kdo je va\u0161e c\u00edlov\u00e1 skupina a jestli v\u016fbec existuje. Pak re\u00e1ln\u011b zhodno\u0165te, zda na danou oblast m\u00e1te pot\u0159ebn\u00e9 znalosti a dovednosti. Bu\u010fte k sob\u011b skute\u010dn\u011b kriti\u010dt\u00ed, proto\u017ee do podnik\u00e1n\u00ed vlo\u017e\u00edte spoustu \u010dasu a mo\u017en\u00e1 i financ\u00ed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Prozkoumejte_trh\"><\/span>Prozkoumejte trh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pr\u016fzkum trhu v\u00e1m b\u011bhem za\u010d\u00e1tk\u016f v podnik\u00e1n\u00ed pom\u016f\u017ee porozum\u011bt pot\u0159eb\u00e1m a preferenc\u00edm va\u0161\u00ed c\u00edlov\u00e9 skupiny. D\u00edky n\u011bmu se tak\u00e9 dozv\u00edte, co na trhu chyb\u00ed, s \u010d\u00edm m\u016f\u017eete plnohodnotn\u011b p\u0159isp\u011bt a vyhodnot\u00edte tak konkuren\u010dn\u00ed prost\u0159ed\u00ed.<\/p>\n<h3>Vymyslete n\u00e1zev<\/h3>\n<p>N\u00e1zev va\u0161\u00ed spole\u010dnosti bude signifikantn\u00ed pro u\u017eivatele a celou va\u0161i klientelu. Vymyslete takov\u00fd obchodn\u00ed n\u00e1zev, kter\u00fd zanech\u00e1 siln\u00fd prvn\u00ed dojem a lid\u00e9 si jej zapamatuj\u00ed. Prozkoumejte, zda n\u011bkdo na v\u00e1\u0161 n\u00e1zev nem\u00e1 ochrannou zn\u00e1mku nebo ji\u017e nen\u00ed zaregistrovan\u00fd. Stejn\u011b tak si zkontrolujte, zda je voln\u00e1 dom\u00e9na s t\u00edmto n\u00e1zvem.<\/p>\n<h3>Legislativn\u00ed z\u00e1le\u017eitosti, odvody a pau\u0161\u00e1ln\u00ed da\u0148 v\u00a0roce 2024<\/h3>\n<p>Nezapom\u00ednejte na to, \u017ee podnik\u00e1n\u00ed s sebou p\u0159in\u00e1\u0161\u00ed i n\u011bkolik <a href=\"https:\/\/orangeacademy.cz\/clanky\/nastroje-pro-podnikatele\/\" target=\"_blank\" rel=\"noopener\">legislativn\u00edch z\u00e1le\u017eitost\u00ed,<\/a> kter\u00e9 se vyplat\u00ed dodr\u017eovat. Zajist\u011bte, abyste spl\u0148ovali v\u0161echny pr\u00e1vn\u00ed i da\u0148ov\u00e9 povinnosti. Pro spln\u011bn\u00ed t\u011bchto z\u00e1le\u017eitost\u00ed je dobr\u00e9 se obr\u00e1tit i na pr\u00e1vn\u00edka, kter\u00fd v\u00e1m se v\u0161\u00edm pot\u0159ebn\u00fdm pom\u016f\u017ee. Jedn\u00e1 se nap\u0159\u00edklad o \u017e\u00e1dost o \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed, registraci n\u00e1zvu va\u0161\u00ed spole\u010dnosti, pod\u00e1n\u00ed \u017e\u00e1dosti o ochranou zn\u00e1mku nebo sezn\u00e1men\u00ed se se v\u0161emi pot\u0159ebn\u00fdmi druhy p\u0159edpis\u016f. Nezapome\u0148te ani na odvody. Pokud si zvol\u00edte pau\u0161\u00e1ln\u00ed da\u0148, m\u00e1te\u00a0 ji\u017e v\u0161e vy\u0159e\u0161eno v jedn\u00e9 platb\u011b.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Budujte_klientelu\"><\/span>Budujte klientelu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Budujte z\u00e1kaznickou z\u00e1kladnu, proto\u017ee takov\u00ed z\u00e1kazn\u00edci zv\u00fd\u0161\u00ed va\u0161e prodeje, buduj\u00ed d\u016fv\u011bryhodnost va\u0161\u00ed zna\u010dky, mohou v\u00e1s d\u00e1le doporu\u010dit dal\u0161\u00edm lidem, kter\u00e9 maj\u00ed ve sv\u00e9m okol\u00ed. Bu\u010fte tedy konzistentn\u00ed v nab\u00edzen\u00ed sv\u00fdch produkt\u016f nebo slu\u017eeb, dbejte na dobrou zna\u010dku va\u0161\u00ed spole\u010dnosti i v\u00e1s samotn\u00fdch. Dbejte na kvalitn\u00ed z\u00e1kaznick\u00fd servis, proto\u017ee kdy\u017e d\u00e1te lidem n\u011bco nav\u00edc, budou se v\u017edycky r\u00e1di vracet. Sledujte o\u010dek\u00e1v\u00e1n\u00ed sv\u00fdch z\u00e1kazn\u00edk\u016f a jak se m\u011bn\u00ed v n\u00e1vaznosti na r\u016fzn\u00e1 obdob\u00ed. Nezapom\u00ednejte ani na zp\u011btnou vazbu, kterou v\u00e1m va\u0161i klienti mohou p\u0159edat, d\u00edky n\u00ed m\u016f\u017eete pos\u00edlit svou zna\u010dku i z\u00e1kaznickou z\u00e1kladnu.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_potrebuji_kdyz_chci_zacit_podnikat\"><\/span>Co pot\u0159ebuji, kdy\u017e chci za\u010d\u00edt podnikat?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pokud u\u017e m\u00e1te v\u00fd\u0161e uveden\u00e9 spln\u011bno, promy\u0161len\u00fd podnikatelsk\u00fd pl\u00e1n, odv\u011btv\u00ed ve kter\u00e9m budete <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-podnikat-tipy-na-nejlepsi-weby\/\" target=\"_blank\" rel=\"noopener\">podnikat<\/a> a otestovan\u00fd n\u00e1pad, je nutn\u00e9 p\u0159ej\u00edt k\u00a0akci.<br \/>\nVy\u0159i\u010fte si \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed, bude v\u00e1m p\u0159id\u011bleno I\u010cO. Od roku 2023 m\u00e1 ka\u017ed\u00fd podnikatel automaticky z\u0159\u00edzenu datovou schr\u00e1nku, kterou m\u016f\u017ee vyu\u017e\u00edvat pro komunikaci s \u00fa\u0159ady.<\/p>\n<h3>Vy\u0159\u00edzen\u00ed \u017eivnostensk\u00e9ho listu<\/h3>\n<p>Zajdete na <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-zalozit-zivnostensky-list\/\" target=\"_blank\" rel=\"noopener\">\u017eivnostensk\u00fd \u00fa\u0159ad<\/a> p\u0159edlo\u017e\u00edte sv\u016fj ob\u010dansk\u00fd pr\u016fkaz a zaplat\u00edte 1.000 K\u010d. D\u00e1le vypln\u00edte Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159 a na z\u00e1klad\u011b n\u011bj v\u00e1m po<br \/>\nvyhodnocen\u00ed ud\u011bl\u00ed \u00fa\u0159ad I\u010cO.<\/p>\n<h3>Soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n<p>\u017divnostensk\u00fd \u00fa\u0159ad nen\u00ed jedin\u00fdm se kter\u00fdm se b\u011bhem zalo\u017een\u00ed podnik\u00e1n\u00ed setk\u00e1te. Zdravotn\u00ed poji\u0161\u0165ovna i Spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed jsou s \u00fa\u0159ady propojeny a budou o v\u00e1s jako\u017eto podnikateli v\u011bd\u011bt. Pr\u00e1v\u011b jim budete ka\u017ed\u00fd m\u011bs\u00edc platit poplatky.<\/p>\n<p>Dal\u0161\u00edm \u00fa\u0159adem se kter\u00fdm se v r\u00e1mci \u0159e\u0161en\u00ed dan\u00ed setk\u00e1te je Finan\u010dn\u00ed \u00fa\u0159ad. Jakmile skon\u010d\u00ed kalend\u00e1\u0159n\u00ed rok, jste povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplatit da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob.<\/p>\n<h3>V\u00a0\u010dem podnikat 2024?<\/h3>\n<p>O n\u011bco v\u00fd\u0161e jsme se pod\u00edvali na to, v \u010dem se v dne\u0161n\u00ed dob\u011b vyplat\u00ed podnikat. Nyn\u00ed se zam\u011b\u0159\u00edme konkr\u00e9tn\u011bji na n\u011bkter\u00e1 odv\u011btv\u00ed, kter\u00e1 jsou pro rok 2024 typick\u00e1 a m\u016f\u017eete s takov\u00fdm podnik\u00e1n\u00edm za\u010d\u00edt klidn\u011b i bez pen\u011bz. <a href=\"https:\/\/orangeacademy.cz\/clanky\/napady-na-podnikani\/\" target=\"_blank\" rel=\"noopener\">Obory<\/a>, kter\u00e9 nevy\u017eaduj\u00ed velk\u00fd vstupn\u00ed kapit\u00e1l jsou nap\u0159.: copywriting, online marketing, poradenstv\u00ed a konzultace, programov\u00e1n\u00ed \u010di p\u0159ekladatelsk\u00e9 slu\u017eby. Zde si vysta\u010d\u00edte zejm\u00e9na se sv\u00fdmi znalostmi a prax\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak podnikat se chce nau\u010dit mnoho lid\u00ed, je to sen, kter\u00fd jim nab\u00edz\u00ed svobodu, nez\u00e1vislost a hlavn\u011b mo\u017enost realizov\u00e1n\u00ed vlastn\u00edch n\u00e1pad\u016f. V\u00a0dne\u0161n\u00ed dob\u011b se m\u016f\u017ee zd\u00e1t podnik\u00e1n\u00ed snadn\u00e9, ale st\u00e1le to chce spoustu tvrd\u00e9 pr\u00e1ce, \u010das a hlavn\u011b v\u011bd\u011bt s\u00a0\u010d\u00edm chcete podnikat, abyste byli \u00fasp\u011b\u0161n\u00ed. V\u00a0\u010dem se dnes vyplat\u00ed podnikat? Pokud jste se rozhodli, \u017ee [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":1002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"P\u0159ed ka\u017ed\u00fdm za\u010d\u00e1tkem podnik\u00e1n\u00ed byste si m\u011bli v\u0161e po\u0159\u00e1dn\u011b promyslet, prostudovat si danou problematiku, zhl\u00e9dnout aktu\u00e1ln\u011b platn\u00e9 z\u00e1kony a p\u0159e\u010d\u00edst si tento manu\u00e1l na to, jak za\u010d\u00edt podnikat.\r\n\r\nTento souhrnn\u00fd soupis v\u0161ech podstatn\u00fdch informac\u00ed souvisej\u00edc\u00edch s podnik\u00e1n\u00edm v\u00e1m usnadn\u00ed porozum\u011bt, co je t\u0159eba za\u0159\u00eddit a na co se p\u0159ipravit p\u0159ed zah\u00e1jen\u00edm podnikatelsk\u00e9 \u010dinnosti. \r\n\r\nNa\u0161\u00edm c\u00edlem je st\u00e1t se va\u0161\u00edm pr\u016fvodcem touto n\u00e1ro\u010dnou, ale dobrodru\u017enou cestou, a tak jsme sepsali tento n\u00e1vod jak podnikat, abyste se sami nemuseli prokous\u00e1vat obs\u00e1hl\u00fdmi odborn\u011b psan\u00fdmi z\u00e1kony krok po kroku. Poj\u010fme si shrnout, co obsahuje tento manu\u00e1l. \r\n\r\nJak za\u010d\u00edt podnikat \u2013 obsah:\r\n\uf0fc\tZalo\u017een\u00ed \u017eivnosti\r\n\uf0fc\tZdravotn\u00ed poji\u0161t\u011bn\u00ed\r\n\uf0fc\tSoci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed\r\n\uf0fc\tFinan\u010dn\u00ed \u00fa\u0159ad \r\n\uf0fc\tDan\u011b\r\n\uf0fc\tDal\u0161\u00ed informace a u\u017eite\u010dn\u00e9 odkazy\r\n\r\n\uf0fc\tZalo\u017een\u00ed \u017eivnosti \r\nPod z\u00e1konem \u010d. 586\/1992 Sb. o dan\u00edch z p\u0159\u00edjm\u016f najdete v\u0161e, co spad\u00e1 pod p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti podle \u00a7 7. \r\nShrnut\u00ed \u00a7 7 P\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti:\r\n(1) P\u0159\u00edjmem ze samostatn\u00e9 \u010dinnosti, pokud nepat\u0159\u00ed do p\u0159\u00edjm\u016f uveden\u00fdch v \u00a7 6, je\r\na) p\u0159\u00edjem ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed,\r\nb) p\u0159\u00edjem ze \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed,\r\nc) p\u0159\u00edjem z jin\u00e9ho podnik\u00e1n\u00ed neuveden\u00e9ho v p\u00edsmenech a) a b), ke kter\u00e9mu je pot\u0159eba podnikatelsk\u00e9 opr\u00e1vn\u011bn\u00ed,\r\nd) pod\u00edl spole\u010dn\u00edka ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti a komplement\u00e1\u0159e komanditn\u00ed spole\u010dnosti na zisku.\r\n(2) P\u0159\u00edjmem ze samostatn\u00e9 \u010dinnosti, pokud nepat\u0159\u00ed do p\u0159\u00edjm\u016f uveden\u00fdch v \u00a7 6, je d\u00e1le\r\na) p\u0159\u00edjem z u\u017eit\u00ed nebo poskytnut\u00ed pr\u00e1v z pr\u016fmyslov\u00e9ho vlastnictv\u00ed, autorsk\u00fdch pr\u00e1v v\u010detn\u011b pr\u00e1v p\u0159\u00edbuzn\u00fdch pr\u00e1vu autorsk\u00e9mu, a to v\u010detn\u011b p\u0159\u00edjm\u016f z vyd\u00e1v\u00e1n\u00ed, rozmno\u017eov\u00e1n\u00ed a roz\u0161i\u0159ov\u00e1n\u00ed liter\u00e1rn\u00edch a jin\u00fdch d\u011bl vlastn\u00edm n\u00e1kladem,\r\nb) p\u0159\u00edjem z n\u00e1jmu majetku za\u0159azen\u00e9ho v obchodn\u00edm majetku,\r\nc) p\u0159\u00edjem z v\u00fdkonu nez\u00e1visl\u00e9ho povol\u00e1n\u00ed.\r\nMezi dal\u0161\u00ed d\u016fle\u017eit\u00e9 body pat\u0159\u00ed: \r\n(6) P\u0159\u00edjem autora za p\u0159\u00edsp\u011bvek do novin, \u010dasopisu, rozhlasu nebo televize plynouc\u00ed ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky je samostatn\u00fdm z\u00e1kladem dan\u011b pro da\u0148 vyb\u00edranou sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b za p\u0159edpokladu, \u017ee \u00fahrn t\u011bchto p\u0159\u00edjm\u016f od t\u00e9ho\u017e pl\u00e1tce dan\u011b nep\u0159es\u00e1hne v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci 10000 K\u010d a jde o p\u0159\u00edjem uveden\u00fd v odstavci 2 p\u00edsm. a).\r\n (9) Jde-li o v\u011bc ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f, kter\u00e1 je vyu\u017e\u00edv\u00e1na pro \u010dinnost, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti, jedn\u00edm z man\u017eel\u016f nebo ob\u011bma man\u017eely, vkl\u00e1d\u00e1 tuto v\u011bc do obchodn\u00edho majetku jeden z man\u017eel\u016f. V p\u0159\u00edpad\u011b, \u017ee tuto v\u011bc m\u00e1 v obchodn\u00edm majetku jeden z man\u017eel\u016f, av\u0161ak je pro \u010dinnost, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti, vyu\u017e\u00edv\u00e1na tak\u00e9 druh\u00fdm z man\u017eel\u016f, lze v\u00fddaje (n\u00e1klady) souvisej\u00edc\u00ed s touto v\u011bc\u00ed, kter\u00e9 p\u0159ipadaj\u00ed na \u010d\u00e1st v\u011bci vyu\u017e\u00edvan\u00e9 pro \u010dinnost, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti, ob\u011bma man\u017eely, rozd\u011blit mezi oba man\u017eele v pom\u011bru, v jak\u00e9m ji vyu\u017e\u00edvaj\u00ed p\u0159i sv\u00e9 \u010dinnosti podle odstavc\u016f 1 a 2. P\u0159\u00edjmy z prodeje v\u011bci ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f jsou zda\u0148ov\u00e1ny u toho z man\u017eel\u016f, kter\u00fd m\u011bl takovou v\u011bc zahrnutou v obchodn\u00edm majetku. Po ukon\u010den\u00ed \u010dinnosti, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti, se postupuje podle \u00a7 10 odst. 5 z\u00e1kona.\r\nShrnut\u00ed \u017eivnostensk\u00e9ho z\u00e1kona:\r\nPro va\u0161e podnik\u00e1n\u00ed budete pot\u0159ebovat \u017eivnostensk\u00fd list, a to dle z\u00e1kona \u010d. 455\/1991 Sb. o \u017eivnostensk\u00e9m podnik\u00e1n\u00ed.\r\n\u00a7 2 \u017divnost\u00ed je soustavn\u00e1 \u010dinnost provozovan\u00e1 samostatn\u011b, vlastn\u00edm jm\u00e9nem, na vlastn\u00ed odpov\u011bdnost, za \u00fa\u010delem dosa\u017een\u00ed zisku a za podm\u00ednek stanoven\u00fdch t\u00edmto z\u00e1konem.\r\n\u00a7 9 Rozd\u011blen\u00ed \u017eivnost\u00ed\r\n\u017divnosti jsou:\r\na) ohla\u0161ovac\u00ed, kter\u00e9 p\u0159i spln\u011bn\u00ed stanoven\u00fdch podm\u00ednek sm\u011bj\u00ed b\u00fdt provozov\u00e1ny na z\u00e1klad\u011b ohl\u00e1\u0161en\u00ed, mohou b\u00fdt voln\u00e9, \u0159emesln\u00e9 a v\u00e1zan\u00e9\r\nb) koncesovan\u00e9, kter\u00e9 sm\u011bj\u00ed b\u00fdt provozov\u00e1ny na z\u00e1klad\u011b koncese.\r\nNejjednodu\u0161\u0161\u00ed pro podnik\u00e1n\u00ed je voln\u00e1 \u017eivnost, nepot\u0159ebujete k n\u00ed \u017e\u00e1dn\u00fd doklad prokazuj\u00edc\u00ed va\u0161e vzd\u011bl\u00e1n\u00ed \u010di praxi.\r\nK zalo\u017een\u00ed voln\u00e9 \u017eivnosti posta\u010d\u00ed, kdy\u017e spln\u00edte 2 body:\r\n1)\tmus\u00edte m\u00edt 18 let (lze nahradit p\u0159ivolen\u00edm soudu k souhlasu z\u00e1konn\u00e9ho z\u00e1stupce, pokud je osoba provozuj\u00edc\u00ed podnikatelskou \u010dinnost nezletil\u00e1)\r\n2)\tmus\u00edte m\u00edt \u010dist\u00fd trestn\u00ed rejst\u0159\u00edk\r\nK zalo\u017een\u00ed \u0159emesln\u00e9 \u017eivnosti mus\u00edte k v\u00fd\u0161e uveden\u00fdm bod\u016fm dolo\u017eit je\u0161t\u011b:\r\n1)\tv\u00fdu\u010dn\u00ed list v p\u0159\u00edslu\u0161n\u00e9m oboru vzd\u011bl\u00e1n\u00ed, ve kter\u00e9m chcete podnikat\r\n2)\tmaturitn\u00ed vysv\u011bd\u010den\u00ed v p\u0159\u00edslu\u0161n\u00e9m oboru vzd\u011bl\u00e1n\u00ed, ve kter\u00e9m chcete podnikat\r\n3)\t\u0159\u00e1dn\u011b ukon\u010den\u00e9 vy\u0161\u0161\u00ed odborn\u00e9 \u010di vysoko\u0161kolsk\u00e9 vzd\u011bl\u00e1n\u00ed v p\u0159\u00edslu\u0161n\u00e9m oboru vzd\u011bl\u00e1n\u00ed, ve kter\u00e9m chcete podnikat\r\n4)\tuzn\u00e1n\u00ed odborn\u00e9 kvalifikace vydan\u00e9 uzn\u00e1vac\u00edm org\u00e1nem podle z\u00e1kona o uzn\u00e1v\u00e1n\u00ed odborn\u00e9 kvalifikace nebo jej\u00edm stanoven\u00ed v N\u00e1rodn\u00ed soustav\u011b kvalifikac\u00ed.\r\nTyto doklady lze nahradit nap\u0159. absolvov\u00e1n\u00edm rekvalifika\u010dn\u00edho kurzu v dan\u00e9m oboru a prok\u00e1z\u00e1n\u00edm praxe v oboru v d\u00e9lce 1 a\u017e 6 let (dle specifikace z\u00e1kona o \u017eivnosti). \r\nK zalo\u017een\u00ed v\u00e1zan\u00e9 \u017eivnosti mus\u00edte dolo\u017eit:\r\n1)\t\u017divnost v\u00e1zan\u00e1 je stanovena \u00a7 24 \u017eivnostensk\u00e9ho z\u00e1kona, p\u0159\u00edlohou \u010d. 2 nebo je upravena zvl\u00e1\u0161tn\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy. Ob\u010dan \u010cR nebo jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu Evropsk\u00e9 unie m\u016f\u017ee prok\u00e1zat odbornou zp\u016fsobilost dokladem o uzn\u00e1n\u00ed odborn\u00e9 kvalifikace vydan\u00fdm uzn\u00e1vac\u00edm org\u00e1nem podle z\u00e1kona o uzn\u00e1n\u00ed odborn\u00e9 kvalifikace.\r\nK zalo\u017een\u00ed koncesovan\u00e9 \u017eivnosti mus\u00edte dolo\u017eit:\r\n1)\t\u017divnost koncesovan\u00e1 je stanovena v \u00a7 27 p\u0159\u00edlohou 3 nebo je upravena zvl\u00e1\u0161tn\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy uveden\u00fdmi v t\u00e9to p\u0159\u00edloze.\r\nZalo\u017een\u00ed \u017eivnosti\r\nP\u0159ed po\u010d\u00e1tkem va\u0161eho podnik\u00e1n\u00ed zajdete na jak\u00fdkoliv \u017divnostensk\u00fd \u00fa\u0159ad v \u010cesk\u00e9 republice. Zde vypln\u00edte tzv. Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159, p\u0159edlo\u017e\u00edte ob\u010dansk\u00fd pr\u016fkaz a zaplat\u00edte spr\u00e1vn\u00ed poplatek. \u00dadaji ve formul\u00e1\u0159i se rovnou p\u0159ihl\u00e1s\u00edte k soci\u00e1ln\u00edmu a zdravotn\u00edmu poji\u0161t\u011bn\u00ed a nahl\u00e1s\u00edte se na Finan\u010dn\u00ed \u00fa\u0159ad pro placen\u00ed k dani z p\u0159\u00edjm\u016f. \u00da\u0159edn\u00edci v\u00e1m jist\u011b s vypln\u011bn\u00edm pomohou a porad\u00ed v\u00e1m, jak\u00fd druh \u017eivnosti m\u00e1te p\u0159esn\u011b vybrat.\r\nKolik zaplat\u00edte za \u017eivnostensk\u00fd list?\r\n-\tza p\u0159ijet\u00ed \u017e\u00e1dosti 1000 K\u010d,\r\n-\tza p\u0159ijet\u00ed dal\u0161\u00edch \u017e\u00e1dost\u00ed 500 K\u010d\r\n-\tzm\u011bny v \u00fadaj\u00edch, p\u0159eru\u0161en\u00ed a n\u00e1sledn\u00e1 obnova \u017dL je zdarma\r\nS\u00eddlo va\u0161\u00ed provozovny\r\n\u017divnostensk\u00fd \u00fa\u0159ad po v\u00e1s bude rovn\u011b\u017e vy\u017eadovat souhlas majitele nemovitosti, ve kter\u00e9 budete podnikat, nejste-li jej\u00edm majitelem. N\u00e1sledn\u011b dan\u00e9 provozovn\u011b p\u0159id\u011bl\u00ed provozovn\u011b identifika\u010dn\u00ed \u010d\u00edslo. \r\nTrestn\u00ed rejst\u0159\u00edk si \u017divnostensk\u00fd \u00fa\u0159ad prov\u011b\u0159uje s\u00e1m.\r\nB\u011bhem t\u00fddne od ohl\u00e1\u0161en\u00ed \u017eivnosti byste m\u011bli m\u00edt hotov\u00fd z\u00e1pis v \u017eivnostensk\u00e9m rejst\u0159\u00edku a bude v\u00e1m p\u0159id\u011bleno osmim\u00edstn\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (I\u010cO). Pap\u00edrov\u00fd doklad dnes ji\u017e nedostanete, v p\u0159\u00edpad\u011b pot\u0159eby si jej m\u016f\u017eete sami vytisknout ze \u017eivnostensk\u00e9ho rejst\u0159\u00edku.\r\nTip! Jak podnikat bez \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed? V\u00fdjimky najdete v \u00a7 3 \u017divnostensk\u00e9ho z\u00e1kona \u010d. 455\/1991 Sb.\r\n\uf0fc\tZdravotn\u00ed poji\u0161t\u011bn\u00ed\r\nVypln\u011bn\u00edm Jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e jste se automaticky p\u0159ihl\u00e1sili jako OSV\u010c i na svou zdravotn\u00ed poji\u0161\u0165ovnu. Nyn\u00ed je t\u0159eba platit z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed, a to s ohledem na to, zda se jedn\u00e1 o hlavn\u00ed nebo vedlej\u0161\u00ed podnikatelskou \u010dinnost. \r\n1)\tVedlej\u0161\u00ed podnikatelsk\u00e1 \u010dinnost \r\nP\u0159i vedlej\u0161\u00ed \u010dinnosti z\u00e1lohy prvn\u00ed rok neplat\u00edte. Pokud jste osoba, za kterou plat\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed st\u00e1t, z\u00e1lohy budete platit, jen pokud budete v p\u0159ede\u0161l\u00e9m roce v zisku. N\u00e1sledn\u011b v\u00e1m zdravotn\u00ed poji\u0161\u0165ovna vypo\u010d\u00edt\u00e1 z\u00e1lohu na p\u0159\u00ed\u0161t\u00ed rok, ale m\u016f\u017eete ji vid\u011bt ji\u017e na podan\u00e9m p\u0159ehledu pro zdravotn\u00ed poji\u0161\u0165ovnu, kterou budete ka\u017edoro\u010dn\u011b pod\u00e1vat. Podle zisku plynouc\u00edho z da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed provedete s va\u0161\u00ed zdravotn\u00ed poji\u0161\u0165ovnou vyrovn\u00e1n\u00ed. \r\nVedlej\u0161\u00ed \u010dinnost provozujete, pokud:\r\n-\tjste zam\u011bstn\u00e1n na hlavn\u00ed pracovn\u00ed pom\u011br (HPP),\r\n-\tpodnik\u00e1te p\u0159i studiu a je\u0161t\u011b v\u00e1m nebylo 26 let, p\u0159i doktorandsk\u00e9m studiu 28 let,\r\n-\tjste d\u016fchodce,\r\n-\tpob\u00edr\u00e1te pln\u00fd \u010di \u010d\u00e1ste\u010dn\u00fd invalidn\u00ed d\u016fchod,\r\n-\tpob\u00edr\u00e1te rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek, mate\u0159skou \u010di rodi\u010dovskou kv\u016fli t\u011bhotenstv\u00ed,\r\n-\tosobn\u011b pe\u010dujete o d\u00edt\u011b pod 10 let z\u00e1visl\u00e9 na p\u00e9\u010di jin\u00e9 osoby, m\u00e1te n\u00e1rok na p\u00e9\u010di o bl\u00edzkou nebo jinou osobu,\r\n-\tvykon\u00e1v\u00e1te civiln\u00ed \u010di vojenskou slu\u017ebu.\r\n2)\tHlavn\u00ed podnikatelsk\u00e1 \u010dinnost\r\nPokud podnik\u00e1te na hlavn\u00ed \u010dinnost, t\u00fdk\u00e1 se v\u00e1s minim\u00e1ln\u00ed z\u00e1loha na zdravotn\u00ed poji\u0161t\u011bn\u00ed. Ta ka\u017ed\u00fdm rokem roste spolu s navy\u0161ov\u00e1n\u00edm minim\u00e1ln\u00ed mzdy a je odvozena od vym\u011b\u0159ovac\u00edho z\u00e1kladu, sazby pro pojistn\u00e9 a koeficientu.\r\nPro rok 2019 \u010din\u00ed minim\u00e1ln\u00ed z\u00e1loha 2.208 K\u010d.\r\nMinim\u00e1ln\u00ed z\u00e1loha je splatn\u00e1 od 1. do 8. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce. Plat\u00edte tedy o m\u011bs\u00edc zp\u011btn\u011b. Jako variabiln\u00ed symbol se ud\u00e1v\u00e1 va\u0161e rodn\u00e9 \u010d\u00edslo.\r\n\uf0fc\tSoci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed\r\nVypln\u011bn\u00edm Jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e jste se p\u0159i registraci jako OSV\u010c stali rovn\u011b\u017e i pl\u00e1tci soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed ze samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. Op\u011bt plat\u00ed, zda podnik\u00e1te na vedlej\u0161\u00ed nebo hlavn\u00ed \u010dinnost. V p\u0159\u00edpad\u011b \u017ee na vedlej\u0161\u00ed, z\u00e1lohy neplat\u00edte a s Okresn\u00ed spr\u00e1vou soci\u00e1ln\u00edho zabezpe\u010den\u00ed se vyrovn\u00e1te a\u017e po pod\u00e1n\u00ed p\u0159ehledu za p\u0159edchoz\u00ed rok.\r\nPro hlavn\u00ed \u010dinnost je minim\u00e1ln\u00ed z\u00e1loha v roce 2019 2.388 K\u010d.\r\nNov\u011b je minim\u00e1ln\u00ed z\u00e1loha splatn\u00e1 od 1. do posledn\u00edho dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, za kter\u00fd se z\u00e1loha plat\u00ed. Z\u00e1lohu tedy plat\u00edte v dan\u00e9m m\u011bs\u00edci, ve kter\u00e9m podnik\u00e1te, ne zp\u011btn\u011b. Jako variabiln\u00ed symbol se uv\u00e1d\u00ed \u010d\u00edslo, kter\u00e9 v\u00e1m p\u0159id\u011bl\u00ed Spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed pro placen\u00ed z\u00e1loh. Pod t\u00edmto \u010d\u00edslem rovn\u011b\u017e prob\u00edh\u00e1 ve\u0161ker\u00e1 komunikace s t\u00edmto \u00fa\u0159adem.\r\n\uf0fc\tFinan\u010dn\u00ed \u00fa\u0159ad\r\nVypln\u011bn\u00edm Jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e se o v\u00e1s automaticky dozv\u00ed i na p\u0159\u00edslu\u0161n\u00e9m Finan\u010dn\u00edm \u00fa\u0159ad\u011b, pod kter\u00fd spad\u00e1te podle va\u0161eho trval\u00e9ho bydli\u0161t\u011b. Zde se m\u016f\u017eete p\u0159ihl\u00e1sit tak\u00e9 k placen\u00ed DPH nebo k silni\u010dn\u00ed dani. Finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m po\u0161le rozhodnut\u00ed o registraci a p\u0159id\u011bl\u00ed unik\u00e1tn\u00ed da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (DI\u010c). To pak pou\u017e\u00edv\u00e1te p\u0159i jak\u00e9koliv komunikaci s Finan\u010dn\u00edm \u00fa\u0159adem a tak\u00e9 je uv\u00e1d\u00edte na v\u0161ech da\u0148ov\u00fdch dokladech, nap\u0159. v p\u0159izn\u00e1n\u00ed o dani z p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti. \r\nPo skon\u010den\u00ed ka\u017ed\u00e9ho kalend\u00e1\u0159n\u00edho roku jste povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na Finan\u010dn\u00edm \u00fa\u0159ad\u011b a n\u00e1sledn\u011b zaplatit vypo\u010d\u00edtanou da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob (FO). Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edte podat nejpozd\u011bji do 1. dubna n\u00e1sleduj\u00edc\u00edho roku, pokud vyu\u017e\u00edv\u00e1te slu\u017eeb da\u0148ov\u00e9ho poradce, je term\u00edn pro pod\u00e1n\u00ed del\u0161\u00ed, a to a\u017e do 1. \u010dervence, lh\u016fta se v\u00e1m tedy prodlou\u017e\u00ed o 3 m\u011bs\u00edce. \r\nV uveden\u00fdch term\u00ednech je nutn\u00e9 zaplatit i vypo\u010d\u00edtanou da\u0148. Vyjde-li v\u00e1m da\u0148ov\u00e1 povinnost vy\u0161\u0161\u00ed ne\u017e 30.000 K\u010d, mus\u00edte platit z\u00e1lohy na da\u0148 v dal\u0161\u00edm zda\u0148ovac\u00edm obdob\u00ed. \r\nPl\u00e1tci DPH mus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ka\u017ed\u00fd m\u011bs\u00edc a v p\u0159\u00edpad\u011b nedoplatku uhradit da\u0148, a to nejpozd\u011bji do 25. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.\r\nPou\u017e\u00edv\u00e1te-li k va\u0161emu podnik\u00e1n\u00ed motorov\u00e9 vozidlo, m\u00e1te povinnost platit z\u00e1lohy na silni\u010dn\u00ed da\u0148, a to \u010dtvrtletn\u011b. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pak pod\u00e1v\u00e1te do 31. ledna n\u00e1sleduj\u00edc\u00edho roku.\r\n\uf0fc\tDan\u011b\r\nJako podnikaj\u00edc\u00ed fyzick\u00e1 osoba m\u00e1te 2 mo\u017enosti, bu\u010f si vedete da\u0148ovou evidenci, kdy je pot\u0159eba schov\u00e1vat v\u0161echny doklady, nebo evidenci p\u0159\u00edjm\u016f pro uplatn\u011bn\u00ed v\u00fddaj\u016f procentem z p\u0159\u00edjm\u016f (pau\u0161\u00e1ln\u00ed v\u00fddaje).\r\nPokud v\u00e1\u0161 obrat podle z\u00e1kona o DPH p\u0159es\u00e1hl za p\u0159edch\u00e1zej\u00edc\u00ed \u00fa\u010detn\u00ed obdob\u00ed 25 mili\u00f3n\u016f K\u010d, m\u00e1te povinnost v\u00e9st \u00fa\u010detnictv\u00ed.\r\nJste-li registrovan\u00ed jako pl\u00e1tci DPH, mus\u00edte v\u00e9st povinn\u011b evidenci pro da\u0148ov\u00e9 \u00fa\u010dely pro pot\u0159eby t\u00e9to dan\u011b.\r\nPodle \u00a7 7 o dan\u00edch z p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti z\u00e1kona \u010d. 586\/1992 Sb. byste m\u011bli zn\u00e1t n\u00e1sleduj\u00edc\u00ed body pro uplatn\u011bn\u00ed v\u00fddaj\u016f pau\u0161\u00e1lem:\r\n7) Neuplatn\u00ed-li poplatn\u00edk v\u00fddaje prokazateln\u011b vynalo\u017een\u00e9 na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjmu, m\u016f\u017ee uplatnit v\u00fddaje, s v\u00fdjimkou uvedenou v \u00a7 12, ve v\u00fd\u0161i\r\na) 80 % z p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed a z p\u0159\u00edjm\u016f z \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed \u0159emesln\u00e9ho; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 1.600.000 K\u010d,\r\nb) 60 % z p\u0159\u00edjm\u016f ze \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 1.200.000 K\u010d,\r\nc) 30 % z p\u0159\u00edjm\u016f z n\u00e1jmu majetku za\u0159azen\u00e9ho v obchodn\u00edm majetku; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 600.000 K\u010d,\r\nd) 40 % z jin\u00fdch p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti, s v\u00fdjimkou p\u0159\u00edjm\u016f podle odstavce 1 p\u00edsm. d) a odstavce 6; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 800.000 K\u010d.\r\nZp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f podle tohoto odstavce nelze zp\u011btn\u011b m\u011bnit.\r\n8) Uplatn\u00ed-li poplatn\u00edk v\u00fddaje podle odstavce 7, m\u00e1 se za to, \u017ee v \u010d\u00e1stce v\u00fddaj\u016f jsou zahrnuty ve\u0161ker\u00e9 v\u00fddaje poplatn\u00edka vynalo\u017een\u00e9 v souvislosti s dosahov\u00e1n\u00edm p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti. Pro \u00fa\u010dely odstavce 7 se p\u0159\u00edjmy rozum\u00ed p\u0159\u00edjmy podle tohoto z\u00e1kona, kter\u00e9 by poplatn\u00edk m\u011bl, pokud by nebyl \u00fa\u010detn\u00ed jednotkou. Poplatn\u00edk, kter\u00fd uplat\u0148uje v\u00fddaje zp\u016fsobem podle odstavce 7, je povinen v\u017edy v\u00e9st z\u00e1znamy o p\u0159\u00edjmech podle odstavce 7 a evidenci pohled\u00e1vek vznikl\u00fdch v souvislosti s \u010dinnost\u00ed, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti.\r\n (13) Poplatn\u00edci s p\u0159\u00edjmy podle odstavc\u016f 1 a 2, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed a neuplat\u0148uj\u00ed v\u00fddaje podle odstavce 7, postupuj\u00ed podle \u00a7 7b. Vede-li ka\u017ed\u00fd ze spole\u010dn\u00edk\u016f spole\u010dnosti (\u00a7 12), da\u0148ovou evidenci, mohou v\u00e9st i da\u0148ovou evidenci, ve kter\u00e9 eviduj\u00ed spole\u010dn\u00e9 p\u0159\u00edjmy a spole\u010dn\u00e9 v\u00fddaje na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f; p\u0159itom na konci zda\u0148ovac\u00edho obdob\u00ed nebo p\u0159i ukon\u010den\u00ed \u010dinnosti v pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed, uvedou do sv\u00e9 da\u0148ov\u00e9 evidence pod\u00edl na spole\u010dn\u00fdch p\u0159\u00edjmech a pod\u00edl na spole\u010dn\u00fdch v\u00fddaj\u00edch na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f.\r\n\uf0fc\tDal\u0161\u00ed informace a u\u017eite\u010dn\u00e9 odkazy\r\nNakonec uv\u00e1d\u00edme soupis v\u0161ech u\u017eite\u010dn\u00fdch odkaz\u016f, kter\u00e9 zcela jist\u011b vyu\u017eijete p\u0159i va\u0161\u00ed cest\u011b za sv\u00fdm snem. Douf\u00e1me, \u017ee v\u00e1m n\u00e1\u0161 manu\u00e1l o podnik\u00e1n\u00ed usnadn\u00ed cestu a snadn\u011bji porozum\u00edte dan\u00e9 problematice. V p\u0159\u00edpad\u011b jak\u00fdchkoliv dotaz\u016f n\u00e1s nev\u00e1hejte kontaktovat!\r\n\u00da\u010detnictv\u00ed a dan\u011b\r\n\u2022\tDan\u011b \r\n\u2022\tDa\u0148ov\u00fd kalend\u00e1\u0159\r\n\u2022\tJak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed\r\n\u2022\tDa\u0148ov\u00e9 formul\u00e1\u0159e \r\n\u2022\tZ\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f\r\n\u2022\tZ\u00e1kon o \u017eivnostensk\u00e9m podnik\u00e1n\u00ed\r\nMzdy a z\u00e1kony\r\n\u2022\tKalkula\u010dka \u010dist\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy\r\n\u2022\t\u017divotn\u00ed minimum\r\nDal\u0161\u00ed u\u017eite\u010dn\u00e9 odkazy\r\n\u2022\t\u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed\r\n\u2022\tZdravotn\u00ed poji\u0161\u0165ovny\r\n\u2022\tFinan\u010dn\u00ed \u00fa\u0159ady\r\n\u2022\t\u00da\u0159ady pr\u00e1ce\r\n\u2022\t\u017divnostensk\u00fd rejst\u0159\u00edk\r\n\u2022\tObchodn\u00ed rejst\u0159\u00edk\r\n\u2022\tEkonomick\u00e9 subjekty ARES","_et_gb_content_width":"","footnotes":""},"categories":[20,14],"tags":[15,54,17,55],"class_list":["post-306","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-podnikani","tag-ucetnictvi","tag-zivnostensky-list"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak podnikat? Manu\u00e1l pro rok 2024 nejen pro za\u010d\u00e1te\u010dn\u00edky<\/title>\n<meta name=\"description\" content=\"P\u0159ed za\u010d\u00e1tkem podnik\u00e1n\u00ed byste si m\u011bli v\u0161e promyslet, prostudovat platn\u00e9 z\u00e1kony a p\u0159e\u010d\u00edst si tento manu\u00e1l, jak podnikat.\" \/>\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\/jak-podnikat\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak podnikat? 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