[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ampexen.cz\/nezapomente-si-odecist-poskytnute-dary-z-dani\/#Article","mainEntityOfPage":"https:\/\/www.ampexen.cz\/nezapomente-si-odecist-poskytnute-dary-z-dani\/","headline":"Nezapome\u0148te si ode\u010d\u00edst poskytnut\u00e9 dary z dan\u00ed","name":"Nezapome\u0148te si ode\u010d\u00edst poskytnut\u00e9 dary z dan\u00ed","description":"Pokud se rozhodneme pomoct jin\u00fdm v nouzi, p\u0159isp\u011bt na dobrou v\u011bc nebo dokonce pravideln\u011b odv\u00e1d\u011bt \u010d\u00e1st p\u0159\u00edjm\u016f na charitu, \u010din\u00edme tak obvykle nezi\u0161tn\u011b a jako odm\u011bnu o\u010dek\u00e1v\u00e1me maxim\u00e1ln\u011b p\u0159\u00edjemn\u00fd pocit z dobr\u00e9ho skutku. St\u00e1t v\u0161ak na dobrodince mysl\u00ed a umo\u017e\u0148uje jim, aby si (za ur\u010dit\u00fdch podm\u00ednek) ode\u010detli poskytnut\u00e9 dary ze z\u00e1kladu dan\u011b. Velk\u00e9 firmy i […]","datePublished":"2019-10-25","dateModified":"2019-10-25","author":{"@type":"Person","@id":"https:\/\/www.ampexen.cz\/author\/#Person","name":"","url":"https:\/\/www.ampexen.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/664d9cd24f58d4d0b526991e1fec4656a216f6db124bbd66c69ade0e846d4f16?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/664d9cd24f58d4d0b526991e1fec4656a216f6db124bbd66c69ade0e846d4f16?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ampexen.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ampexen.cz\/wp-content\/uploads\/img_a344464_w2897_t1558293527.jpg","url":"https:\/\/www.ampexen.cz\/wp-content\/uploads\/img_a344464_w2897_t1558293527.jpg","height":0,"width":0},"url":"https:\/\/www.ampexen.cz\/nezapomente-si-odecist-poskytnute-dary-z-dani\/","wordCount":462,"articleBody":"Pokud se rozhodneme pomoct jin\u00fdm v nouzi, p\u0159isp\u011bt na dobrou v\u011bc nebo dokonce pravideln\u011b odv\u00e1d\u011bt \u010d\u00e1st p\u0159\u00edjm\u016f na charitu, \u010din\u00edme tak obvykle nezi\u0161tn\u011b a jako odm\u011bnu o\u010dek\u00e1v\u00e1me maxim\u00e1ln\u011b p\u0159\u00edjemn\u00fd pocit z dobr\u00e9ho skutku. St\u00e1t v\u0161ak na dobrodince mysl\u00ed a umo\u017e\u0148uje jim, aby si (za ur\u010dit\u00fdch podm\u00ednek) ode\u010detli poskytnut\u00e9 dary ze z\u00e1kladu dan\u011b.Velk\u00e9 firmy i podnikatel\u00e9 um\u00ed s dary pracovat a krom\u011b pozitivn\u00ed reklamy je \u010dasto vyu\u017e\u00edvaj\u00ed i jako prost\u0159edek k pon\u00ed\u017een\u00ed z\u00e1kladu dan\u011b, zam\u011bstnanci v\u0161ak \u010dasto ani nev\u011bd\u00ed, \u017ee mo\u017enost uplatit dary p\u0159i v\u00fdpo\u010dtu dan\u011b v\u016fbec maj\u00ed.\u00a0U dar\u016f, kter\u00e9 chceme uplatit, n\u00e1m z\u00e1kon stanov\u00ed n\u011bkolik podm\u00ednek: zkr\u00e1cen\u011b \u0159e\u010deno, mus\u00edme si polo\u017eit ot\u00e1zky, komu dar poskytujeme, za jak\u00fdmi \u00fa\u010delem a v jak\u00e9 v\u00fd\u0161i.Aby byly dary uznateln\u00e9 pro pot\u0159eby ode\u010dtu z da\u0148ov\u00e9ho z\u00e1kladu, mus\u00ed jejich hodnota \u00fahrnem p\u0159es\u00e1hnout alespo\u0148 1000 K\u010d za p\u0159\u00edslu\u0161n\u00fd rok nebo 2 % da\u0148ov\u00e9ho z\u00e1kladu. Maxim\u00e1ln\u00ed hranice je pak stanovena na 15 % z\u00e1kladu dan\u011b.Z\u00e1kon o dani z p\u0159\u00edjmu vyjmenov\u00e1v\u00e1 celou \u0159adu (obvykle ve\u0159ejn\u011b prosp\u011b\u0161n\u00fdch) \u00fa\u010del\u016f, na n\u011b\u017e m\u016f\u017eeme sv\u00fdmi dary p\u0159isp\u011bt a z\u00e1rove\u0148 je prom\u00edtnout do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o p\u0159\u00edsp\u011bvky:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 obc\u00edm a kraj\u016fm\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 instituc\u00edm zam\u011b\u0159en\u00fdm na vzd\u011bl\u00e1v\u00e1n\u00ed nebo t\u0159eba v\u00fdzkum\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 na kulturu\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 na ochranu zv\u00ed\u0159at\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 na soci\u00e1ln\u00ed \u00fa\u010dely\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 registrovan\u00fdm c\u00edrkv\u00edm\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 na ekologick\u00e9 \u00fa\u010dely\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sportovn\u00edm instituc\u00edm\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 na humanit\u00e1rn\u00ed a charitativn\u00ed \u00fa\u010dely\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 politick\u00fdm stran\u00e1m a hnut\u00edm\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (\u2026)\u00a0Dal\u0161\u00ed formu daru p\u0159edstavuje i darov\u00e1n\u00ed krve \u2013 za ka\u017ed\u00fd bezplatn\u00fd odb\u011br si m\u016f\u017eete ode\u010d\u00edst 3000 K\u010d. Od roku 2017 je tak\u00e9 mo\u017en\u00e9 ode\u010d\u00edst 20 000 K\u010d za darov\u00e1n\u00ed kostn\u00ed d\u0159en\u011b.Jak u\u017e bylo n\u011bkolikr\u00e1t zm\u00edn\u011bno, hodnoty poskytnut\u00fdch dar\u016f se ode\u010d\u00edtaj\u00ed od z\u00e1kladu dan\u011b(u zam\u011bstnanc\u016f tedy od superhrub\u00e9 mzdy). O poskytnut\u00ed daru mus\u00edte od p\u0159\u00edjemce daru z\u00edskat potvrzen\u00ed \u2013 vyd\u00e1 v\u00e1m ho bu\u010f ihned po p\u0159\u00edjet\u00ed daru, nebo po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed. Ne v\u017edy dostanete potvrzen\u00ed automaticky, n\u011bkdy je pot\u0159eba si o n\u011bj po\u017e\u00e1dat.Pod\u00e1v\u00e1-li za v\u00e1s da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zam\u011bstnavatel, sta\u010d\u00ed zaslat potvrzen\u00ed o poskytnut\u00ed daru na mzdovou \u00fa\u010dt\u00e1rnu. Pokud pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sami, je nutn\u00e9 k n\u011bmu potvrzen\u00ed p\u0159ilo\u017eit.                                                                                                                                                                                                                                                                                                                                                                                                "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Nezapome\u0148te si ode\u010d\u00edst poskytnut\u00e9 dary z dan\u00ed","item":"https:\/\/www.ampexen.cz\/nezapomente-si-odecist-poskytnute-dary-z-dani\/#breadcrumbitem"}]}]