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Nezdanitelné části základu daně (vývoj) - Historie editací
2026-10-17T17:02:08Z
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Petrm v 8. 1. 2021, 08:23
2021-01-08T08:23:31Z
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Starší verze</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Verze z 8. 1. 2021, 10:23</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l7">Řádek 7:</td>
<td colspan="2" class="diff-lineno">Řádek 7:</td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>rok 2013</center></small></div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>rok 2013</center></small></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2014 - 2016</center></small></div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2014 - 2016</center></small></div></td></tr>
<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2017 - <del style="font-weight: bold; text-decoration: none;">2019</del></center></small></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2017 - <ins style="font-weight: bold; text-decoration: none;">2020</ins></center></small></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| Hodnota bezúplatného plnění </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| Hodnota bezúplatného plnění </div></td></tr>
<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>| colspan = "3"| <center> min. 1000 Kč nebo 2% zákl.daně - max. 1/10 z pův.zákl.daně </center></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>| colspan = "3"| <center> min. 1000 Kč nebo 2% zákl.daně - max. <ins style="font-weight: bold; text-decoration: none;"><s>(</ins>1/10 z pův.zákl.<ins style="font-weight: bold; text-decoration: none;">daně)</s> 15% základu </ins>daně </center></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr>
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Petrm
http://prirucky.ksprogram.cz/index.php?title=Nezdaniteln%C3%A9_%C4%8D%C3%A1sti_z%C3%A1kladu_dan%C4%9B_(v%C3%BDvoj)&diff=37773&oldid=prev
Petrm v 2. 1. 2020, 14:52
2020-01-02T14:52:27Z
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Verze z 2. 1. 2020, 16:52</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l7">Řádek 7:</td>
<td colspan="2" class="diff-lineno">Řádek 7:</td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>rok 2013</center></small></div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>rok 2013</center></small></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2014 - 2016</center></small></div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2014 - 2016</center></small></div></td></tr>
<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2017<del style="font-weight: bold; text-decoration: none;">, 2018</del></center></small></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2017 <ins style="font-weight: bold; text-decoration: none;">- 2019</ins></center></small></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| Hodnota bezúplatného plnění </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| Hodnota bezúplatného plnění </div></td></tr>
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Petrm
http://prirucky.ksprogram.cz/index.php?title=Nezdaniteln%C3%A9_%C4%8D%C3%A1sti_z%C3%A1kladu_dan%C4%9B_(v%C3%BDvoj)&diff=34592&oldid=prev
Petrm v 17. 12. 2018, 13:13
2018-12-17T13:13:46Z
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Verze z 17. 12. 2018, 15:13</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l7">Řádek 7:</td>
<td colspan="2" class="diff-lineno">Řádek 7:</td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>rok 2013</center></small></div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>rok 2013</center></small></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2014 - 2016</center></small></div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2014 - 2016</center></small></div></td></tr>
<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2017</center></small></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>|<small><center>2017<ins style="font-weight: bold; text-decoration: none;">, 2018</ins></center></small></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|-</div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| Hodnota bezúplatného plnění </div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>| Hodnota bezúplatného plnění </div></td></tr>
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Petrm
http://prirucky.ksprogram.cz/index.php?title=Nezdaniteln%C3%A9_%C4%8D%C3%A1sti_z%C3%A1kladu_dan%C4%9B_(v%C3%BDvoj)&diff=32518&oldid=prev
Petrm: Založena nová stránka: ''Nezdanitelné části základu daně (vývoj)'' {|border="1" cellpadding="3" cellspacing="0" |+ <small>Nezdanitelné části základu daně - limity</small> |- |<small>N…
2018-01-17T08:34:10Z
<p>Založena nová stránka: ''Nezdanitelné části základu daně (vývoj)'' {|border="1" cellpadding="3" cellspacing="0" |+ <small>Nezdanitelné části základu daně - limity</small> |- |<small>N…</p>
<p><b>Nová stránka</b></p><div>''Nezdanitelné části základu daně (vývoj)''<br />
<br />
{|border="1" cellpadding="3" cellspacing="0"<br />
|+ <small>Nezdanitelné části základu daně - limity</small><br />
|-<br />
|<small>Název</small><br />
|<small><center>rok 2013</center></small><br />
|<small><center>2014 - 2016</center></small><br />
|<small><center>2017</center></small><br />
|-<br />
| Hodnota bezúplatného plnění <br />
| colspan = "3"| <center> min. 1000 Kč nebo 2% zákl.daně - max. 1/10 z pův.zákl.daně </center><br />
<br />
|-<br />
| Úroky z úvěru<br />
| colspan = "3"| <center> max. 300 000 Kč </center><br />
<br />
|-<br />
| Příspěvky na penz. připoj. (dolní mez/horní mez)*<br />
| <center> 6 000 Kč / 12 000 Kč </center>|| <center> 12 000 Kč / 12 000 Kč </center>|| <center> <small>metodika na měs.bázi (částku předá pojišťovna) </small> / 24 000 Kč </center><br />
<br />
|-<br />
| Pojistné na životní pojištění (horní mez)**<br />
| colspan = "2"| <center> 12 000 Kč </center> || <center> 24 000 Kč </center><br />
<br />
|-<br />
| Příspěvky odborové org.<br />
| colspan = "3"|<center> skutečně potvrzené, do 1,5% zdanitelných příjmů, maximálně 3 000 Kč </center><br />
|-<br />
| Úhrady za zkoušky<br />
| colspan = "3"| <center> 10 000 Kč (13 000 Kč poplatník se zdrav.postižením; 15 000 Kč s těžším zdrav.postižením) </center><br />
|}<br />
<br />
<br />
Příspěvky na penz. připoj. (dolní mez/horní mez)* <br><br />
Pojistné na životní pojištění (horní mez)**<br />
<br />
# Částka zaplacená zaměstnancem je ponížena o ''dolní mez''.<br />
# Po ponížení může činit uplatněná částka nanejvýš ''horní mez''.<br />
<br />
== Odkazy ==<br />
* [[Roční zúčtování]]</div>
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