[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.rinkl.cz\/danova-soustava-ceske-republiky-aneb-vite-co-a-proc-je-potreba-platit\/#Article","mainEntityOfPage":"https:\/\/www.rinkl.cz\/danova-soustava-ceske-republiky-aneb-vite-co-a-proc-je-potreba-platit\/","headline":"Da\u0148ov\u00e1 soustava \u010cesk\u00e9 republiky, aneb v\u00edte, co a pro\u010d je pot\u0159eba platit?","name":"Da\u0148ov\u00e1 soustava \u010cesk\u00e9 republiky, aneb v\u00edte, co a pro\u010d je pot\u0159eba platit?","description":"Z\u00e1kladn\u00edm rozd\u011blen\u00edm dan\u00ed je na p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9 a potom na ostatn\u00ed podskupiny. U dan\u00ed p\u0159\u00edm\u00fdch se d\u00e1 specifikovat poplatn\u00edk, zat\u00edmco u dan\u00ed p\u0159\u00edm\u00fdch nikoliv. … ","datePublished":"2020-03-08","dateModified":"2020-03-08","author":{"@type":"Person","@id":"https:\/\/www.rinkl.cz\/author\/#Person","name":"","url":"https:\/\/www.rinkl.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/ccdd701717dc93db07d73e0c11dbbb8b91524cccc3bfbd3baea83667a3ebf5d6?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ccdd701717dc93db07d73e0c11dbbb8b91524cccc3bfbd3baea83667a3ebf5d6?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"rinkl.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.rinkl.cz\/wp-content\/uploads\/img_a372823_w4181_t1584353411.jpg","url":"https:\/\/www.rinkl.cz\/wp-content\/uploads\/img_a372823_w4181_t1584353411.jpg","height":0,"width":0},"url":"https:\/\/www.rinkl.cz\/danova-soustava-ceske-republiky-aneb-vite-co-a-proc-je-potreba-platit\/","about":["Ekonomika"],"wordCount":406,"articleBody":"Z\u00e1kladn\u00edm rozd\u011blen\u00edm dan\u00ed je na p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9 a potom na ostatn\u00ed podskupiny. U dan\u00ed p\u0159\u00edm\u00fdch se d\u00e1 specifikovat poplatn\u00edk, zat\u00edmco u dan\u00ed p\u0159\u00edm\u00fdch nikoliv. Toto d\u011blen\u00ed tedy naz\u00fdv\u00e1me jako d\u011blen\u00ed podle vazby na poplatn\u00edka.P\u0159\u00edm\u00e9 dan\u011b se rozd\u011bluj\u00ed na dan\u011b d\u016fchodov\u00e9 a majetkov\u00e9. D\u016fchodov\u00e9 dan\u011b se stanov\u00ed podle v\u00fd\u0161e d\u016fchodu, kter\u00fd ch\u00e1peme jako p\u0159\u00edjem. Takovou dan\u00ed je da\u0148 z\u00a0p\u0159\u00edjmu, kterou plat\u00ed fyzick\u00e9 osoby ve v\u00fd\u0161i 15 % a pr\u00e1vnick\u00e9 osoby 19 %. Druhou skupinou jsou dan\u011b majetkov\u00e9, co\u017e znamen\u00e1, \u017ee z\u00e1kladem pro vym\u011b\u0159en\u00ed v\u00fd\u0161e dan\u011b je v\u00fd\u0161e majetku. T\u011bchto dan\u00ed je mnoho, mohou to b\u00fdt: da\u0148 z\u00a0nemovitosti, da\u0148 z\u00a0d\u011bdictv\u00ed, da\u0148 darovac\u00ed, da\u0148 z\u00a0p\u0159evodu nemovitost\u00ed, da\u0148 silni\u010dn\u00ed, nebo da\u0148 k\u00a0ochran\u011b \u017eivotn\u00edho prost\u0159ed\u00ed.Nep\u0159\u00edm\u00e9 dan\u011b jsou: da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, cla (v\u00fdvozn\u00ed, dovozn\u00ed i tranzitn\u00ed), \u010di spot\u0159ebn\u00ed dan\u011b. Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty neboli DPH m\u00e1 sazby ve v\u00fd\u0161i 21, 15 a 10 %. Spot\u0159ebn\u00ed dan\u011b mohou b\u00fdt z\u00a0uhlovod\u00edkov\u00fdch paliv a maziv, z lihu a destil\u00e1t\u016f, z piva a v\u00edna a z tab\u00e1ku a tab\u00e1kov\u00fdch v\u00fdrobk\u016f.Dan\u011b maj\u00ed \u010dty\u0159i z\u00e1kladn\u00ed funkce. Jsou jimi funkce: aloka\u010dn\u00ed, redistribu\u010dn\u00ed, fisk\u00e1ln\u00ed a stabiliza\u010dn\u00ed. Aloka\u010dn\u00ed funkc\u00ed rozum\u00edme, \u017ee dan\u011b napravuj\u00ed neefektivn\u00ed alokaci (rozm\u00edst\u011bn\u00ed) zdroj\u016f prost\u0159ednictv\u00edm trhu. Neefektivn\u00ed alokace je zavin\u011bno existenc\u00ed ve\u0159ejn\u00fdch statk\u016f externalit, nedokonal\u00e9 konkurence apod.Funkc\u00ed fisk\u00e1ln\u00ed rozum\u00edme jednodu\u0161e to, \u017ee dan\u011b maj\u00ed schopnost naplnit ve\u0159ejn\u00fd rozpo\u010det. Funkce redistribu\u010dn\u00ed znamen\u00e1, \u017ee dan\u011b dok\u00e1\u017eou zm\u00edrnit rozd\u00edly v\u00a0d\u016fchodech jednotliv\u00fdch subjekt\u016f. Zjednodu\u0161en\u011b se d\u00e1 \u0159\u00edci, \u017ee st\u00e1t vyb\u00edr\u00e1 finance od bohat\u0161\u00edch ve v\u011bt\u0161\u00ed m\u00ed\u0159e, a to umo\u017e\u0148uje zvy\u0161ovat p\u0159\u00edjmy chud\u0161\u00edm.Stabiliza\u010dn\u00ed funkce jednodu\u0161e zaji\u0161\u0165uje zm\u00edr\u0148ov\u00e1n\u00ed cyklick\u00fdch v\u00fdkyv\u016f, kter\u00e9 zavi\u0148uje ekonomick\u00fd cyklus. V obdob\u00ed konjuktury do rozpo\u010dt\u016f dan\u011b od\u010derp\u00e1vaj\u00ed vy\u0161\u0161\u00ed d\u00edl a d\u011blaj\u00ed rezervu na hor\u0161\u00ed \u010dasy, naopak v obdob\u00ed stagnace zase pom\u00e1haj\u00ed ekonomiku nastartovat.Dan\u011b tedy maj\u00ed velmi d\u016fle\u017eit\u00fd v\u00fdznam a st\u00e1t by bez nich pravd\u011bpodobn\u011b nemohl nikdy fungovat tak dob\u0159e.                                                                                                                                                                                                                                                                                                                                                                                        4.3\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148ov\u00e1 soustava \u010cesk\u00e9 republiky, aneb v\u00edte, co a pro\u010d je pot\u0159eba platit?","item":"https:\/\/www.rinkl.cz\/danova-soustava-ceske-republiky-aneb-vite-co-a-proc-je-potreba-platit\/#breadcrumbitem"}]}]