[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.itech-cz.cz\/nektere-zmeny-se-dotkly-i-zakladu-dane-pro-uplynuly-rok-2017\/#Article","mainEntityOfPage":"https:\/\/www.itech-cz.cz\/nektere-zmeny-se-dotkly-i-zakladu-dane-pro-uplynuly-rok-2017\/","headline":"N\u011bkter\u00e9 zm\u011bny se dotkly i z\u00e1kladu dan\u011b pro uplynul\u00fd rok 2017","name":"N\u011bkter\u00e9 zm\u011bny se dotkly i z\u00e1kladu dan\u011b pro uplynul\u00fd rok 2017","description":"Novela z\u00e1kona o dan\u00edch pamatovala i na d\u00e1rce krve. Za ka\u017ed\u00fd odb\u011br krve si m\u016f\u017eete ode\u010d\u00edst nov\u011b 3 tis\u00edce korun (p\u016fvodn\u011b to byly 2 tis\u00edce). Novinkou je odpo\u010det z\u00a0dan\u00ed \u010d\u00e1stky 20.000 K\u010d za odb\u011br krvetvorn\u00fdch kmenov\u00fdch bun\u011bk. Ode\u010d\u00edtatelnou polo\u017ekou z\u00a0dan\u00ed z\u016fst\u00e1v\u00e1 i nad\u00e1le ve stejn\u00e9 v\u00fd\u0161i tzv. hodnota bez\u00faplatn\u00fdch pln\u011bn\u00ed","datePublished":"2018-02-23","dateModified":"2023-05-05","author":{"@type":"Person","@id":"https:\/\/www.itech-cz.cz\/author\/#Person","name":"","url":"https:\/\/www.itech-cz.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/6eaf701939e92690bed32d6f2e2c0f9e1355f2e3837c1fb45fbfacf848239e2d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6eaf701939e92690bed32d6f2e2c0f9e1355f2e3837c1fb45fbfacf848239e2d?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"itech-cz.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.itech-cz.cz\/wp-content\/uploads\/img_a313672_w2577_t1524518877.jpg","url":"https:\/\/www.itech-cz.cz\/wp-content\/uploads\/img_a313672_w2577_t1524518877.jpg","height":0,"width":0},"url":"https:\/\/www.itech-cz.cz\/nektere-zmeny-se-dotkly-i-zakladu-dane-pro-uplynuly-rok-2017\/","about":["N\u00e1kupy"],"wordCount":451,"articleBody":"Novela z\u00e1kona o dan\u00edch pamatovala i na d\u00e1rce krve. Za ka\u017ed\u00fd odb\u011br krve si m\u016f\u017eete ode\u010d\u00edst nov\u011b 3 tis\u00edce korun (p\u016fvodn\u011b to byly 2 tis\u00edce). Novinkou je odpo\u010det z\u00a0dan\u00ed \u010d\u00e1stky 20.000 K\u010d za odb\u011br krvetvorn\u00fdch kmenov\u00fdch bun\u011bk.Ode\u010d\u00edtatelnou polo\u017ekou z\u00a0dan\u00ed z\u016fst\u00e1v\u00e1 i nad\u00e1le ve stejn\u00e9 v\u00fd\u0161i tzv. hodnota bez\u00faplatn\u00fdch pln\u011bn\u00ed (dar\u016f). Jedinou podm\u00ednkou tohoto odpo\u010dtu mus\u00ed b\u00fdt minim\u00e1ln\u00ed hodnota daru, kter\u00e1 \u010din\u00ed bu\u010f 1000 korun, nebo 2% z\u00e1kladu dan\u011b. Z\u00e1rove\u0148 nesm\u00ed jeho hodnota p\u0159es\u00e1hnout 15% z\u00e1kladu dan\u011b. Novela z\u00e1kona tak\u00e9 pamatuje na p\u0159esnou definici subjekt\u016f, kter\u00fdch se to t\u00fdk\u00e1. Jde o m\u011bsta, kraje nebo obce, pr\u00e1vnick\u00e9 osoby na vzd\u011bl\u00e1n\u00ed, v\u011bdu a v\u00fdzkumn\u00e9 projekty, na oblast \u0161kolstv\u00ed, ekologie, kultury, humanit\u00e1rn\u00ed a charitativn\u00ed pomoc. Mezi subjekty se po\u010d\u00edt\u00e1 i dar fyzick\u00e9 osob\u011b, nap\u0159. invalidn\u00edmu d\u016fchodci na zdravotn\u00ed vybaven\u00ed a prost\u0159edky, kter\u00e9 nejsou hrazeny zdravotn\u00ed poji\u0161\u0165ovnou. Ode\u010ditateln\u00fd dar m\u016f\u017ee b\u00fdt poskytnut i osob\u011b, kter\u00e1 nab\u00edz\u00ed zdravotnick\u00e9 slu\u017eby. Nap\u0159\u00edklad m\u016f\u017eete darovat obnos nebo v\u011bcn\u00fd dar l\u00e9ka\u0159i na z\u0159\u00edzen\u00ed ordinace. Hodnota poskytnut\u00fdch dar\u016f se mus\u00ed dokl\u00e1dat bu\u010f darovac\u00ed smlouvou, nebo potvrzen\u00edm o p\u0159ijet\u00ed ze strany obdarovan\u00e9ho.\t\u00daroky ze stavebn\u00edho spo\u0159en\u00ed nebo z\u00a0hypote\u010dn\u00edho \u00fav\u011bruOde\u010ditatelnou polo\u017ekou od z\u00e1kladu dan\u011b je i \u00fahrada n\u00e1klad\u016f na zkou\u0161ky, kter\u00e9 jsou sou\u010d\u00e1st\u00ed ov\u011b\u0159en\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed, tedy pokud nejsou uhrazeny zam\u011bstnavatelem. To je omezeno limitem 10 tis\u00edc K\u010d a u osob s\u00a0t\u011b\u017ek\u00fdm zdravotn\u00edm posti\u017een\u00edm do 15 tis\u00edc korun. Ode\u010d\u00edst se z\u00a0dan\u00ed mohou i \u010dlensk\u00e9 p\u0159\u00edsp\u011bvky odborov\u00fdm organizac\u00edm.Ze z\u00e1kladu dan\u011b se ode\u010d\u00edtaj\u00ed \u00faroky hypote\u010dn\u00edho \u00fav\u011bru nebo \u00fav\u011bru ze stavebn\u00edho spo\u0159en\u00ed pro zaji\u0161t\u011bn\u00ed vlastn\u00edho bydlen\u00ed, omezeno je to \u010d\u00e1stkou 300.000 K\u010d. Podm\u00ednkou v\u0161ak je, \u017ee se jedn\u00e1 v\u00fdhradn\u011b o zaji\u0161t\u011bn\u00ed vlastn\u00edho bydlen\u00ed, kde m\u00e1 da\u0148ov\u00fd poplatn\u00edk trval\u00fd pobyt, p\u0159\u00edpadn\u011b i jeho rodina (d\u011bti, rodi\u010de, prarodi\u010de).Za rok 2017 m\u016f\u017eete uplatnit i slevu na da\u0148ov\u00e9ho poplatn\u00edka 24\u00a0840 K\u010d, stejn\u011b tak na man\u017eela nebo man\u017eelku, podm\u00ednkou je, pokud jeho nebo jej\u00ed p\u0159\u00edjem nep\u0159es\u00e1hne 68.000 K\u010d. Da\u0148ov\u00e9 odpo\u010dty se t\u00fdkaj\u00ed i d\u011bt\u00ed, na prvn\u00ed d\u00edt\u011b 13.404 K\u010d, na druh\u00e9 d\u00edt\u011b 19.404 K\u010d, na t\u0159et\u00ed d\u00edt\u011b a dal\u0161\u00ed d\u011bti 24.204 K\u010d.                                                                                                                                                                                                                                                                                                                                                                                        4.4\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"N\u011bkter\u00e9 zm\u011bny se dotkly i z\u00e1kladu dan\u011b pro uplynul\u00fd rok 2017","item":"https:\/\/www.itech-cz.cz\/nektere-zmeny-se-dotkly-i-zakladu-dane-pro-uplynuly-rok-2017\/#breadcrumbitem"}]}]