[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ceskytucnak.cz\/moznosti-evidence-podnikatelske-cinnosti\/#Article","mainEntityOfPage":"https:\/\/www.ceskytucnak.cz\/moznosti-evidence-podnikatelske-cinnosti\/","headline":"Mo\u017enosti evidence podnikatelsk\u00e9 \u010dinnosti","name":"Mo\u017enosti evidence podnikatelsk\u00e9 \u010dinnosti","description":"Formy podnik\u00e1n\u00ed: 1)\u00a0Obchodn\u00ed spole\u010dnosti\u00a0\u2013 s.\u00a0r.\u00a0o., a.\u00a0s., k.\u00a0s., v.\u00a0o.\u00a0s. 2)\u00a0St\u00e1tn\u00ed organizace\u00a0\u2013 z\u0159izuje st\u00e1t nebo ministerstva 3)\u00a0Dru\u017estva\u00a0\u2013 vklad\u00a050 000,-, v\u00fdrobn\u00ed, zem\u011bd\u011blsk\u00e1 4)\u00a0Podniky jednotlivc\u016f\u00a0\u2013 musej\u00ed m\u00edt \u017eivnostensk\u00fd list nebo jin\u00e9 opr\u00e1vn\u011bn\u00ed\u00a0 Zp\u016fsoby veden\u00ed podnikatelsk\u00e9 \u010dinnosti a)\u00a0Podvojn\u00e9 \u00fa\u010detnictv\u00ed b)\u00a0Da\u0148ov\u00e1 evidence\u00a0–\u00a0Do roku 2003\u00a0bylo jednoduch\u00e9 a podvojn\u00e9 \u00fa\u010detnictv\u00ed.\u00a0Od roku 2004 bylo\u00a0jednoduch\u00e9 \u00fa\u010detnictv\u00ed zru\u0161eno\u00a0a je pouze podvojn\u00e9.\u00a0Jednoduch\u00e9...","datePublished":"2018-05-02","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.ceskytucnak.cz\/author\/#Person","name":"","url":"https:\/\/www.ceskytucnak.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/4c6f4cec51e1a1b20d9361c6367b917eb8db239c023f88502d2833b745a358d4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4c6f4cec51e1a1b20d9361c6367b917eb8db239c023f88502d2833b745a358d4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ceskytucnak.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ceskytucnak.cz\/wp-content\/uploads\/img_a319528_w1784_t1530557826.jpg","url":"https:\/\/www.ceskytucnak.cz\/wp-content\/uploads\/img_a319528_w1784_t1530557826.jpg","height":0,"width":0},"url":"https:\/\/www.ceskytucnak.cz\/moznosti-evidence-podnikatelske-cinnosti\/","about":["Internet"],"wordCount":396,"articleBody":"Formy podnik\u00e1n\u00ed:1)\u00a0Obchodn\u00ed spole\u010dnosti\u00a0\u2013 s.\u00a0r.\u00a0o., a.\u00a0s., k.\u00a0s., v.\u00a0o.\u00a0s.2)\u00a0St\u00e1tn\u00ed organizace\u00a0\u2013 z\u0159izuje st\u00e1t nebo ministerstva3)\u00a0Dru\u017estva\u00a0\u2013 vklad\u00a050 000,-, v\u00fdrobn\u00ed, zem\u011bd\u011blsk\u00e14)\u00a0Podniky jednotlivc\u016f\u00a0\u2013 musej\u00ed m\u00edt \u017eivnostensk\u00fd list nebo jin\u00e9 opr\u00e1vn\u011bn\u00ed\u00a0Zp\u016fsoby veden\u00ed podnikatelsk\u00e9 \u010dinnostia)\u00a0Podvojn\u00e9 \u00fa\u010detnictv\u00edb)\u00a0Da\u0148ov\u00e1 evidence\u00a0–\u00a0Do roku 2003\u00a0bylo jednoduch\u00e9 a podvojn\u00e9 \u00fa\u010detnictv\u00ed.\u00a0Od roku 2004 bylo\u00a0jednoduch\u00e9 \u00fa\u010detnictv\u00ed zru\u0161eno\u00a0a je pouze podvojn\u00e9.\u00a0Jednoduch\u00e9 \u00fa\u010detnictv\u00ed bylo nahrazeno\u00a0da\u0148ovou evidenc\u00ed, ale ta nen\u00ed pova\u017eov\u00e1na\u00a0za \u00fa\u010detnictv\u00ed.\u00a0Povinn\u00e1 evidence PO (=pr\u00e1vnick\u00e9 osoby- sdru\u017een\u00ed FO- podnik) \u00a0a FO (fyzick\u00e9 osoby)1.\u00a0Podvojn\u00e9 \u00fa\u010detnictv\u00ed\u00a0–\u00a0Vedou ho \u00fa\u010detn\u00ed jednotky\u00a0a je upraveno\u00a0z\u00e1konem o \u00fa\u010detnictv\u00ed.\u00a0\u00da\u010detn\u00ed jednotky jsou PO a FO, kter\u00e9 se stali \u00fa\u010detn\u00edmi jednotkami (je zaps\u00e1n do obchodn\u00edho rejst\u0159\u00edku, kdy\u017e m\u00e1 ro\u010dn\u00ed obrat v\u011bt\u0161\u00ed jak 25 milion\u016f korun za posledn\u00ed rok, stal se j\u00ed\u00a0dobrovoln\u011b, nebo kdy\u017e je \u017eivnost prov\u00e1d\u011bna pr\u016fmyslov\u00fdm zp\u016fsobem).2.\u00a0Da\u0148ov\u00e1 evidence p\u0159\u00edjm\u016f a v\u00fddaj\u016f\u00a0–\u00a0Upravena\u00a0z\u00e1konem o dani z\u00a0p\u0159\u00edjmu.\u00a0Vedou FO, kter\u00e9 nejsou \u00fa\u010detn\u00ed jednotkou\u00a0a maj\u00ed obrat men\u0161\u00ed ne\u017e 25 milion\u016f korun.3.\u00a0Z\u00e1znamn\u00ed povinnost\u00a0–\u00a0Zjednodu\u0161en\u00e1 da\u0148ov\u00e1 evidence a\u00a0vede ji FO, kter\u00e9 nejsou \u00fa\u010detn\u00ed jednotkou.\u00a0Vedou z\u00e1znamy o p\u0159\u00edjmech, evidenci pohled\u00e1vek a v\u00fddaje jsou stanoveny ur\u010dit\u00fdm % z\u00a0p\u0159\u00edjmu nebo je da\u0148 stanovena pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou.\u00da\u010detnictv\u00ed nebo da\u0148ov\u00e1 evidence\u00a0\u2013 podnik se s\u00e1m rozhodne\u00a0Da\u0148ov\u00e1 evidenceUpravuje z\u00e1kon o dani z\u00a0p\u0159\u00edjmu.\u00a0Mus\u00ed zaji\u0161\u0165ovat: zji\u0161t\u011bn\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f pot\u0159ebn\u00fdch pro v\u00fdpo\u010det z\u00e1kladu dan\u011b, mus\u00ed evidovat pohled\u00e1vky a z\u00e1vazky.\u00a0Vedou se \u00fa\u010detn\u00ed knihy, pen\u011b\u017en\u00ed den\u00edk, kniha pohled\u00e1vek a z\u00e1vazk\u016f, pomocn\u00e9 knihy (evidence DPH, pokladn\u00ed kniha, invent\u00e1rn\u00ed karty, skladn\u00ed karty, mzdov\u00e9 listy, kniha j\u00edzd).\u00a0Z\u00e1znamn\u00ed povinnostVedou pouze FO, kter\u00e9 nejsou \u00fa\u010detn\u00ed jednotkou.\u00a0Maj\u00ed mo\u017enost v\u00fddaje uplatnit ur\u010dit\u00fdm % z\u00a0p\u0159\u00edjmu, nebo v\u00a0re\u00e1ln\u00e9 v\u00fd\u0161i nebo pau\u0161\u00e1lem.\u00a0Da\u0148\u00a0je\u00a0uplat\u0148ovan\u00e1 procentem z\u00a0p\u0159\u00edjmu.\u00a0Procentn\u00ed sazby:\u00a080 % p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby,\u00a060 % p\u0159\u00edjm\u016f z\u00a0\u0159emesln\u00fdch \u017eivnost\u00ed,\u00a050 % p\u0159\u00edjm\u016f z\u00a0ostatn\u00edch \u017eivnost\u00ed,\u00a040 % p\u0159\u00edjm\u016f z\u00a0jin\u00e9ho\u00a0podnik\u00e1n\u00ed (advok\u00e1ti, poradci),\u00a030 % p\u0159\u00edjm\u016f z\u00a0pron\u00e1jmu.                                                                                                                                                                                                                                                                                                                                                                                        3.5\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Mo\u017enosti evidence podnikatelsk\u00e9 \u010dinnosti","item":"https:\/\/www.ceskytucnak.cz\/moznosti-evidence-podnikatelske-cinnosti\/#breadcrumbitem"}]}]