[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.tutumi.cz\/dan-z-prijmu-pro-r-2017\/#Article","mainEntityOfPage":"https:\/\/www.tutumi.cz\/dan-z-prijmu-pro-r-2017\/","headline":"Da\u0148 z p\u0159\u00edjmu pro r. 2017","name":"Da\u0148 z p\u0159\u00edjmu pro r. 2017","description":"Z\u00e1kony se pozm\u011b\u0148uj\u00ed ka\u017ed\u00fdm rokem, a\u0165 u\u017e se jedn\u00e1 o ochranu p\u0159\u00edrody nebo o ekonomiku st\u00e1tu, v\u017edy je dobr\u00e9 si […]","datePublished":"2023-05-06","dateModified":"2023-05-06","author":{"@type":"Person","@id":"https:\/\/www.tutumi.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.tutumi.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"tutumi.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.tutumi.cz\/wp-content\/uploads\/img_a287998_w1930_t1498500761.jpg","url":"https:\/\/www.tutumi.cz\/wp-content\/uploads\/img_a287998_w1930_t1498500761.jpg","height":0,"width":0},"url":"https:\/\/www.tutumi.cz\/dan-z-prijmu-pro-r-2017\/","wordCount":549,"articleBody":"Z\u00e1kony se pozm\u011b\u0148uj\u00ed ka\u017ed\u00fdm rokem, a\u0165 u\u017e se jedn\u00e1 o ochranu p\u0159\u00edrody nebo o ekonomiku st\u00e1tu, v\u017edy je dobr\u00e9 si zjistit, co se jak zm\u011bnilo, aby v d\u016fsledku na\u0161\u00ed neznalosti nedo\u0161lo k nedorozum\u011bn\u00ed. Neznalost z\u00e1kona m\u016f\u017ee zavinit, \u017ee se necht\u011bn\u011b dopust\u00edte p\u0159estupku, nebo v\u00e1s m\u016f\u017ee t\u0159eba jen p\u0159ekvapit a\u0165 u\u017e mile \u010di naopak. V ka\u017ed\u00e9m p\u0159\u00edpad\u011b je lep\u0161\u00ed v\u011bd\u011bt, co se klem v\u00e1s d\u011bje.Da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob
 Da\u0148ov\u00e1 povinnost se vztahuje na ob\u010dany \u010cesk\u00e9 republiky, kte\u0159\u00ed zde maj\u00ed sv\u00e9 trval\u00e9 bydli\u0161t\u011b, nebo se na \u00fazem\u00ed \u010cR zdr\u017euj\u00ed po v\u00edce ne\u017e p\u016fl roku, podle z\u00e1kona to znamen\u00e1 alespo\u0148 183 dn\u00ed v roce. Tato povinnost se vztahuje i na finan\u010dn\u00ed p\u0159\u00edjmy ze zahrani\u010d\u00ed. Jestli\u017ee se nezdr\u017eujete na \u00fazem\u00ed \u010cR, ani zde nem\u00e1te p\u0159ihl\u00e1\u0161en\u00e9 sv\u00e9 trval\u00e9 bydli\u0161t\u011b, plat\u00edte da\u0148 z p\u0159\u00edjmu pouze za pen\u011b\u017en\u00ed zdroje z\u00edskan\u00e9 na \u00fazem\u00ed \u010cR.P\u0159edm\u011bt DZP \u2013 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, ze samostatn\u00e9 \u010dinnosti, z kapit\u00e1lov\u00e9ho majetku, z n\u00e1jmu a ostatn\u00ed p\u0159\u00edjmy.Co NEN\u00cd p\u0159edm\u011btem dan\u011b \u2013 p\u0159\u00edjmy z\u00edskan\u00e9 nabyt\u00edm akci\u00ed \u010di pod\u00edlov\u00fdch list\u016f, \u00fav\u011bry nebo z\u00e1p\u016fj\u010dky (s v\u00fdjimkami), p\u0159\u00edjmy z roz\u0161\u00ed\u0159en\u00ed majetku man\u017eel\u016f p\u0159i vzniku man\u017eelstv\u00ed, nebo p\u0159i vypo\u0159\u00e1d\u00e1n\u00ed jejich spole\u010dn\u00e9ho jm\u011bn\u00ed p\u0159i rozvodu d\u00e1le nap\u0159. p\u0159\u00edjmy plynouc\u00ed z titulu spravedliv\u00e9ho rozhodnut\u00ed p\u0159iznan\u00e9ho Evropsk\u00fdm soudem pro lidsk\u00e1 pr\u00e1va, kter\u00e9 je \u010cR povinna uhradit atd\u2026Osvobozen\u00ed od dan\u011b \u2013 P\u0159\u00edjem z prodeje rodinn\u00e9ho domu, pokud v n\u011bm prod\u00e1vaj\u00edc\u00ed bydlel po dobu alespo\u0148 2 let bezprost\u0159edn\u011b p\u0159ed prodejem, p\u0159\u00edjmu z prodeje motorov\u00e9ho vozidla, letadla nebo lod\u011b za podm\u00ednky, \u017ee mezi jejich nabyt\u00edm a prodejem neuplynul v\u00edce ne\u017e 1 rok., d\u00e1le se nezda\u0148uj\u00ed nap\u0159. n\u00e1hrady za ztr\u00e1tu p\u0159\u00edjmu, n\u00e1hradu za \u0161kodu zp\u016fsobenou na majetku slou\u017e\u00edc\u00edm v dob\u011b vzniku \u0161kody k n\u00e1jmu, stipendia, penze vypl\u00e1cen\u00e9 z penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem, invalidn\u00ed penze atd.Sazba dan\u011b a slevy na dani pro rok 2017
 Sazba dan\u011b z p\u0159\u00edjmu je 15%, p\u0159i\u010dem\u017e ka\u017ed\u00fd m\u016f\u017ee uplat\u0148ovat slevu na poplatn\u00edka, kter\u00e1 p\u0159edstavuje \u010d\u00e1stku 2 070 K\u010d m\u011bs\u00ed\u010dn\u011b, d\u00e1le pro opr\u00e1vn\u011bn\u00e9 je mo\u017en\u00e1 sleva na druh\u00e9ho z man\u017eel\u016f bez p\u0159\u00edjm\u016f 2 070 K\u010d\/ m\u011bs., na druh\u00e9ho z man\u017eel\u016f bez p\u0159\u00edjm\u016f \u2013 dr\u017eitele ZTP\/P 4 140 K\u010d\/m\u011bs., invalidn\u00ed d\u016fchod 1. A 2. Stupn\u011b 210 K\u010d\/ m\u011bs., invalidn\u00ed d\u016fchod 3. Stupn\u011b 420 K\u010d\/m\u011bs., dr\u017eitel pr\u016fkazu ZTP\/P 1 345 K\u010d\/m\u011bs., student 335K\u010d\/m\u011bs.Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti 2017
 Na prvn\u00ed d\u00edt\u011b 1117 K\u010d\/ m\u011bs. (pokud m\u00e1 ZTP\/P 2 234 K\u010d\/m\u011bs.), na druh\u00e9 d\u00edt\u011b 1417 K\u010d\/m\u011bs. (se ZTP 2834 K\u010d\/m\u011bs.), na t\u0159et\u00ed a dal\u0161\u00ed d\u011bti 1717 K\u010d\/m\u011bs.(se ZTP 3434 K\u010d\/m\u011bs.)                                                                                                                                                                                                                                                                                                                                                                                        4.8\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148 z p\u0159\u00edjmu pro r. 2017","item":"https:\/\/www.tutumi.cz\/dan-z-prijmu-pro-r-2017\/#breadcrumbitem"}]}]