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Danov syst m CR

. . Definice dane. Dan - platba do verejnho rozpoctu povinnnevratnzkonem urcennecelovneekvivalentnpouze peneit plnen . Konstrukcn prvky danovho systmu . subjekt daneobjekt danesazba dane zpusob vberu dane. Danov subjekt . osoba, kter je povinna strpet, platit nebo odv

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Danov syst m CR

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    1. Danov systm CR vod

    3. Definice dane Dan - platba do verejnho rozpoctu povinn nevratn zkonem urcen necelov neekvivalentn pouze peneit plnen

    4. Konstrukcn prvky danovho systmu subjekt dane objekt dane sazba dane zpusob vberu dane

    5. Danov subjekt osoba, kter je povinna strpet, platit nebo odvdet dan poplatnk danov subjekt, jeho prjem ci majetek je podroben dani pltce danov subjekt, kter je povinen odvst do verejnho rozpoctu sraenou nebo vybranou dan od jinch subjektu , a to pod svou majetkovou zodpovednost

    6. Zklad dane objekt dane - velicina, z n se dan vybr predmet dane zkonem vymezen a pln urcen rozsahu objektu, knemu je vzna danov povinnost vynet z predmetu dane cst objektu zdanen, na ne se danov povinnost nevztahuje osvobozen od dane definuje cst predmetu dane, zn se dan nevybr pln, cstecn nezdaniteln minimum

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