{"id":1423,"date":"2023-05-12T05:26:26","date_gmt":"2023-05-12T05:26:26","guid":{"rendered":"https:\/\/www.czechbankingnews.cz\/?p=1423"},"modified":"2023-05-12T05:26:26","modified_gmt":"2023-05-12T05:26:26","slug":"novy-konsolidacni-balicek-ocima-danoveho-experta","status":"publish","type":"post","link":"https:\/\/www.czechbankingnews.cz\/?p=1423","title":{"rendered":"Nov\u00fd konsolida\u010dn\u00ed bal\u00ed\u010dek o\u010dima da\u0148ov\u00e9ho experta"},"content":{"rendered":"<p><strong>Vl\u00e1da p\u0159edstavila sv\u016fj konsolida\u010dn\u00ed bal\u00ed\u010dek. Dojde ke zru\u0161en\u00ed 22 da\u0148ov\u00fdch v\u00fdjimek, DPH bude m\u00edt dv\u011b sazby, dojde k vy\u0161\u0161\u00edmu zdan\u011bn\u00ed alkoholu a tab\u00e1ku a zdvojn\u00e1sob\u00ed se da\u0148 z nemovitosti. Na druhou stranu zlevn\u00ed d\u016fle\u017eit\u00e9 polo\u017eky, jako jsou potraviny, bydlen\u00ed, l\u00e9ky. Dopad da\u0148ov\u00fdch zm\u011bn by m\u011bl b\u00fdt podle p\u0159edsedy vl\u00e1dy Petra Fialy co nejmen\u0161\u00ed.\u00a0<\/strong><!--more--><\/p>\n<p>Da\u0148 z nemovitosti bude vy\u0161\u0161\u00ed. \u201c<em>Da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed je u n\u00e1s oproti valn\u00e9 v\u011bt\u0161in\u011b st\u00e1t\u016f Evropsk\u00e9 unie a OECD v\u00fdrazn\u011b ni\u017e\u0161\u00ed. Jej\u00ed zv\u00fd\u0161en\u00ed dopadne p\u0159edev\u0161\u00edm na spole\u010dnosti investuj\u00edc\u00ed do nemovitost\u00ed, kter\u00fdm skokov\u011b narostou n\u00e1klady. Co se t\u00fd\u010de dopadu na dom\u00e1cnosti, zv\u00fd\u0161en\u00ed dan\u011b z\u00a0nemovitost\u00ed na dvojn\u00e1sobek by nem\u011blo m\u00edt z\u00e1sadn\u011bj\u0161\u00ed vliv na popt\u00e1vku po bydlen\u00ed. I po navr\u017een\u00e9m zv\u00fd\u0161en\u00ed nep\u016fjde o z\u00e1sadn\u00ed polo\u017eku pro dom\u00e1cnosti<\/em><em>,<\/em>\u201d komentuje Michal Jel\u00ednek, partner V4 Group.<\/p>\n<p><strong>Dv\u011b sazby DPH m\u00edsto t\u0159\u00ed<\/strong><\/p>\n<p>Vl\u00e1da tak\u00e9 rozhodla, \u017ee m\u00edsto t\u0159\u00ed sazeb dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty, budeme m\u00edt dv\u011b. \u201eS<em>jednocen\u00ed sn\u00ed\u017een\u00fdch sazeb DPH na \u00farove\u0148 12 % je pom\u011brn\u011b p\u0159ekvapen\u00edm. Oproti p\u016fvodn\u011b diskutovan\u00fdch 14 % se jedn\u00e1 o pokles, kter\u00fd bude m\u00edt nemal\u00fd vliv na p\u0159\u00edjmy st\u00e1tn\u00edho rozpo\u010dtu. Z\u00a0hlediska dopadu na n\u00edzkop\u0159\u00edjmov\u00e9 skupiny obyvatel lze pozitivn\u011b hodnotit skute\u010dnost, \u017ee ve sn\u00ed\u017een\u00e9 sazb\u011b budou polo\u017eky jako teplo a vodn\u00e9 a sto\u010dn\u00e9, kter\u00e9 podle d\u0159\u00edv\u011bj\u0161\u00edch informac\u00ed m\u011bly b\u00fdt v\u00a0z\u00e1kladn\u00ed sazb\u011b 21 %,\u201c <\/em>uv\u00e1d\u00ed Michal Jel\u00ednek a dod\u00e1v\u00e1, \u017ee sn\u00ed\u017een\u00ed po\u010dtu sazeb DPH ze t\u0159\u00ed na dv\u011b je z\u00a0pohledu da\u0148ov\u00e9ho syst\u00e9mu zcela ur\u010dit\u011b dobr\u00fdm krokem, je ale ot\u00e1zka, zdali spr\u00e1vn\u011b na\u010dasovan\u00fdm.<\/p>\n<p>Ni\u017e\u0161\u00ed sazba DPH se bude vztahovat nap\u0159\u00edklad na bezlepkov\u00e9 v\u00fdrobky, vodn\u00e9 a sto\u010dn\u00e9, teplo, doprava cestuj\u00edc\u00edch, ubytovac\u00ed a stravovac\u00ed slu\u017eby s v\u00fdjimkou to\u010den\u00e9ho piva, vstupenky na kulturn\u00ed a sportovn\u00ed akce, \u010dasopisy, l\u00e9ky, stavebn\u00ed pr\u00e1ce pro bydlen\u00ed, potraviny, d\u011btsk\u00e9 seda\u010dky do automobil\u016f a poh\u0159ebn\u00ed slu\u017eby. Zbyl\u00e9 polo\u017eky, kter\u00e9 pat\u0159ily do sn\u00ed\u017een\u00fdch sazeb se p\u0159esunou do z\u00e1kladn\u00ed 21procentn\u00ed sazby.<\/p>\n<p><strong>M\u00e9n\u011b sazeb DPH je lep\u0161\u00ed<\/strong><\/p>\n<p>\u201e<em>\u010c\u00edm m\u00e9n\u011b sazeb DPH m\u00e1me, t\u00edm m\u00e9n\u011b bude vl\u00e1da \u010delit lobbistick\u00fdm tlak\u016fm z\u00e1jmov\u00fdch skupin o p\u0159e\u0159azen\u00ed konkr\u00e9tn\u00edch slu\u017eeb \u010di zbo\u017e\u00ed do ni\u017e\u0161\u00edch sazeb. Vl\u00e1da si nicm\u00e9n\u011b v\u00a0krizov\u00e9m obdob\u00ed z\u00fa\u017eila man\u00e9vrovac\u00ed prostor a rozhodnut\u00edm o v\u00fd\u0161i sn\u00ed\u017een\u00e9 sazby na \u00farovni 12 % tak\u00e9 sn\u00ed\u017eila mo\u017en\u00e9 p\u0159\u00edjmy do st\u00e1tn\u00edho rozpo\u010dtu. Pozitivn\u00ed zpr\u00e1vou pro ob\u010dany je sn\u00ed\u017een\u00ed DPH u potravin z\u00a015 % na 12 %. Aby se toto sn\u00ed\u017een\u00ed projevilo tak\u00e9 poklesem cen pro kone\u010dn\u00e9 spot\u0159ebitele, je nezbytn\u00e9, aby podm\u00ednky na trhu s\u00a0potravinami byly dostate\u010dn\u011b konkuren\u010dn\u00ed. Je na vl\u00e1d\u011b a vl\u00e1dn\u00edch agentur\u00e1ch, aby konkuren\u010dn\u00ed prost\u0159ed\u00ed zajistili a tvrd\u011b postihovali jeho poru\u0161ov\u00e1n\u00ed<\/em>,\u201c podot\u00fdk\u00e1 Jel\u00ednek.<\/p>\n<p>Dal\u0161\u00ed zm\u011bnou je, \u017ee od roku 2025 vzroste ze sou\u010dasn\u00fdch 19 % na 21 % da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob. \u00a0st\u00e1tu to vynese 22 miliard korun. Podle nov\u00e9 \u00fapravy rozpo\u010dtov\u00e9ho ur\u010den\u00ed dan\u00ed p\u016fjdou zm\u00edn\u011bn\u00e9 dva procentn\u00ed body do st\u00e1tn\u00edho rozpo\u010dtu.<\/p>\n<p><strong>Majitel\u00e9 obchodn\u00edch spole\u010dnost\u00ed potr\u00e1p\u00ed zv\u00fd\u0161en\u00ed sazby dan\u011b z\u00a0p\u0159\u00edjmu <\/strong><\/p>\n<p>\u201e<em>Zv\u00fd\u0161en\u00ed sazby dan\u011b z\u00a0p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob z\u00a019 % na 21 % sice zcela z\u0159ejm\u011b neuv\u00edtaj\u00ed majitel\u00e9 obchodn\u00edch spole\u010dnost\u00ed, nicm\u00e9n\u011b bylo by zna\u010dn\u011b nef\u00e9r, pokud by se na konsolidaci ve\u0159ejn\u00fdch financ\u00ed nepod\u00edleli<\/em>,\u201c \u0159\u00edk\u00e1 Michal Jel\u00ednek.<\/p>\n<p>\u201e<em>Zv\u00fd\u0161en\u00ed korpor\u00e1tn\u00ed dan\u011b o dv\u011b procenta nebude m\u00edt z\u00e1sadn\u00ed dopad do hospoda\u0159en\u00ed spole\u010dnost\u00ed a nepovede k\u00a0masivn\u00edmu odlivu spole\u010dnost\u00ed z \u010cR. Da\u0148 nen\u00ed pro spole\u010dnosti nic jin\u00e9ho ne\u017e n\u00e1klad a ty v\u00a0posledn\u00edch letech rostly v\u00a0n\u00e1sobn\u011b vy\u0161\u0161\u00ed m\u00ed\u0159e. Sazbou na \u00farovni 21 % srovn\u00e1me sousedn\u00ed Slovensko. Ani zdaleka sazba nedos\u00e1hne hodnoty sousedn\u00edho N\u011bmecka a je st\u00e1le pod \u00farovni sazby Rakouska. Naopak odsko\u010d\u00edme Polsku, kter\u00e9 m\u00e1 progresivn\u00ed da\u0148 ve dvou p\u00e1smech 9 % a 19 %, a Ma\u010farsku, kter\u00e9 m\u00e1 rovnou da\u0148 9 %. U Ma\u010farska je nutno podotknout, \u017ee mimo\u0159\u00e1dn\u011b n\u00edzkou korpor\u00e1tn\u00ed da\u0148 vyrovn\u00e1v\u00e1 neb\u00fdvale vysok\u00e1 z\u00e1kladn\u00ed sazba DPH ve v\u00fd\u0161i 27 %, existence dan\u011b z\u00a0bankovn\u00edch transakc\u00ed a lok\u00e1ln\u00ed dan\u011b, co\u017e je efektivn\u011b obratov\u00e1 da\u0148<\/em>,\u201c \u0159\u00edk\u00e1 Michla Jel\u00ednek, partner V4 Group.<\/p>\n<p><strong>Zdra\u017e\u00ed alkohol v\u010detn\u011b piva<\/strong><\/p>\n<p>P\u0159iplatit si na n\u00e1kupu budou muset milovn\u00edci alkoholu. Dan\u011b z cigaret, tab\u00e1ku na kou\u0159en\u00ed a doutn\u00edk\u016f se v\u00a0roce 2024 zv\u00fd\u0161\u00ed o deset procent. V\u00a0p\u0159\u00ed\u0161t\u00edch t\u0159ech letech pak v\u017edy o p\u011bt procent. Ni\u017e\u0161\u00ed sazba dan\u011b z hazardn\u00edch her se zv\u00fd\u0161\u00ed z nyn\u011bj\u0161\u00edch 23 % na 30 %. Da\u0148 z lihu se p\u0159\u00ed\u0161t\u00ed rok zv\u00fd\u0161\u00ed o deset procent a v n\u00e1sleduj\u00edc\u00edch t\u0159ech letech v\u017edy o p\u011bt procent.<\/p>\n<p>\u201e<em>Nav\u00fd\u0161en\u00ed spot\u0159ebn\u00ed dan\u011b u lihu byl vcelku o\u010dek\u00e1v\u00e1n\u00fd krok. St\u00e1le ji m\u00e1me sp\u00ed\u0161e ni\u017e\u0161\u00ed oproti ostatn\u00edm zem\u00edm EU. P\u0159ekvapiv\u00e9 je zv\u00fd\u0161en\u00ed spot\u0159ebn\u00ed dan\u011b u piva, kde dodate\u010dn\u00fd v\u00fdnos m\u00e1 b\u00fdt vy\u0161\u0161\u00ed ne\u017e u lihovin. To bude m\u00edt samoz\u0159ejm\u011b za n\u00e1sledek dal\u0161\u00ed zdra\u017een\u00ed piva. Ji\u017e nyn\u00ed pivovary \u010del\u00ed velk\u00e9mu tlaku rostouc\u00edch n\u00e1klad\u016f. Je dob\u0159e, \u017ee vl\u00e1da nenavrhla zaveden\u00e9 spot\u0159ebn\u00ed dan\u011b z\u00a0tich\u00e9ho v\u00edna, jak se d\u0159\u00edve diskutovalo. Argument, \u017ee v\u011bt\u0161ina zem\u00ed EU spot\u0159ebn\u00ed da\u0148 na tich\u00e9 v\u00edno uplat\u0148uje, a proto ji m\u016f\u017eeme tak\u00e9 zav\u00e9st, je pom\u011brn\u011b nep\u0159esn\u00fd. Uplat\u0148uj\u00ed ji p\u0159edev\u0161\u00edm zem\u011b, kter\u00e9 v\u00edno neprodukuj\u00ed, ale pouze importuj\u00ed. Z\u00a0t\u0159ech nejv\u011bt\u0161\u00edch producent\u016f v\u00a0EU, It\u00e1lie a \u0160pan\u011blsko spot\u0159ebn\u00ed da\u0148 na tich\u00e9 v\u00edno nemaj\u00ed a Francie pouze na relativn\u011b n\u00edzk\u00e9 \u00farovni, p\u0159itom jej\u00ed v\u00fdnos se \u010d\u00e1ste\u010dn\u011b op\u011bt vrac\u00ed vina\u0159\u016fm<\/em>,\u201c uzav\u00edr\u00e1 Jel\u00ednek.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Vl\u00e1da p\u0159edstavila sv\u016fj konsolida\u010dn\u00ed bal\u00ed\u010dek. Dojde ke zru\u0161en\u00ed 22 da\u0148ov\u00fdch v\u00fdjimek, DPH bude m\u00edt dv\u011b sazby, dojde k vy\u0161\u0161\u00edmu zdan\u011bn\u00ed alkoholu a tab\u00e1ku a zdvojn\u00e1sob\u00ed <a class=\"mh-excerpt-more\" href=\"https:\/\/www.czechbankingnews.cz\/?p=1423\" title=\"Nov\u00fd konsolida\u010dn\u00ed bal\u00ed\u010dek o\u010dima da\u0148ov\u00e9ho experta\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":2,"featured_media":410,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,18],"tags":[],"class_list":["post-1423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analyza","category-legislativa"],"_links":{"self":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts\/1423","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1423"}],"version-history":[{"count":1,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts\/1423\/revisions"}],"predecessor-version":[{"id":1424,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/posts\/1423\/revisions\/1424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=\/wp\/v2\/media\/410"}],"wp:attachment":[{"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.czechbankingnews.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}