[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/kkoopp.cz\/vyhody-zivnosti-osvc-fyzicke-osoby\/#Article","mainEntityOfPage":"https:\/\/kkoopp.cz\/vyhody-zivnosti-osvc-fyzicke-osoby\/","headline":"V\u00fdhody \u017eivnosti (OSV\u010c) \u2013 fyzick\u00e9 osoby","name":"V\u00fdhody \u017eivnosti (OSV\u010c) \u2013 fyzick\u00e9 osoby","description":"Pokud pl\u00e1nujeme podnik\u00e1n\u00ed v mal\u00e9m, m\u00e1me nap\u0159\u00edklad v pl\u00e1nu podnikat jako \u201evolnono\u017eec\u201c, je to ide\u00e1ln\u00ed alternativa. Zalo\u017een\u00ed \u017eivnosti je velice jednoduch\u00e9, sta\u010d\u00ed z\u00edskat \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed.…","datePublished":"2019-06-12","dateModified":"2019-06-12","author":{"@type":"Person","@id":"https:\/\/kkoopp.cz\/author\/#Person","name":"","url":"https:\/\/kkoopp.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/2d2e3fdaba6370eba756fb4048c695326686ff29010a0df4d58b27c20544521d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2d2e3fdaba6370eba756fb4048c695326686ff29010a0df4d58b27c20544521d?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"kkoopp.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/kkoopp.cz\/wp-content\/uploads\/img_a348012_w2926_t1562497938.jpg","url":"https:\/\/kkoopp.cz\/wp-content\/uploads\/img_a348012_w2926_t1562497938.jpg","height":0,"width":0},"url":"https:\/\/kkoopp.cz\/vyhody-zivnosti-osvc-fyzicke-osoby\/","wordCount":375,"articleBody":"Pokud pl\u00e1nujeme podnik\u00e1n\u00ed v mal\u00e9m, m\u00e1me nap\u0159\u00edklad v pl\u00e1nu podnikat jako \u201evolnono\u017eec\u201c, je to ide\u00e1ln\u00ed alternativa. Zalo\u017een\u00ed \u017eivnosti je velice jednoduch\u00e9, sta\u010d\u00ed z\u00edskat \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed. Ur\u010dit\u00e1 v\u00fdhoda spo\u010d\u00edv\u00e1 v mo\u017enosti uplatnit si v\u00fddajov\u00fd pau\u0161\u00e1l, p\u0159i\u010dem\u017e se vyplat\u00ed u ni\u017e\u0161\u00edch p\u0159\u00edjm\u016f, zejm\u00e9na do 2 milion\u016f K\u010d za rok. \tMezi nev\u00fdhody pat\u0159\u00ed vysok\u00e9 podnikatelsk\u00e9 riziko, kter\u00e9 se dot\u00fdk\u00e1 i osobn\u00edho majetku, samostatn\u00e9 rozhodovan\u00ed a obt\u00ed\u017en\u00e1 zastupitelnost.\t\u00a0\tV\u00fdhody z\u0159\u00edzen\u00ed podnik\u00e1n\u00ed jako osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (OSV\u010c) \tV\u00fddajov\u00fd pau\u0161\u00e1l\tJde o pau\u0161\u00e1ln\u00ed \u010d\u00e1stku vypo\u010d\u00edtanou z celkov\u00fdch p\u0159\u00edjm\u016f, kterou si uplatn\u00edme jako n\u00e1klady na r\u016fzn\u00e9 pot\u0159eby spojen\u00e9 s podnik\u00e1n\u00edm. Vyplat\u00ed se zejm\u00e9na u mzdy nep\u0159esahuj\u00edc\u00ed 2 miliony K\u010d. Jde o \u00fasporu administrativy i \u00fasporu na dan\u00edch. Nen\u00ed pot\u0159ebn\u00e9 v\u00e9st \u00fa\u010detnictv\u00ed, posta\u010d\u00ed jen da\u0148ov\u00e1 evidence.\t\u00a0\tJsou 3 druhy \u2013 80%, 60%, 40% a 30%: \t80% v\u00fddajov\u00fd pau\u0161\u00e1l – m\u016f\u017eeme si ode\u010d\u00edst 80% z p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed a \u0159emesln\u00e9 \u010dinnosti. Maxim\u00e1ln\u00ed uplatn\u011bn\u00ed do v\u00fd\u0161e 1 600 000 K\u010d.\t\u00a0\t60% v\u00fddajov\u00fd pau\u0161\u00e1l – m\u016f\u017eeme si uplatnit 60 % z p\u0159\u00edjm\u016f \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed. Maxim\u00e1ln\u00ed uplatn\u011bn\u00ed do 1 200 000 K\u010d.\t\u00a0\t40% v\u00fddajov\u00fd pau\u0161\u00e1l – m\u016f\u017eeme ode\u010d\u00edst 40 % z p\u0159\u00edjm\u016f z jin\u00e9 samostatn\u00e9 \u010dinnosti. Maxim\u00e1ln\u00ed uplatn\u011bn\u00ed do 800 000 K\u010d.\t\u00a0\t30% v\u00fddajov\u00fd pau\u0161\u00e1l – m\u016f\u017eeme ode\u010d\u00edst 30 % z p\u0159\u00edjm\u016f n\u00e1jm\u016f obchodn\u00edho majetku, nemovit\u00fdch v\u011bc\u00ed a byt\u016f. Maxim\u00e1ln\u00ed uplatn\u011bn\u00ed je 600 000 K\u010d.\t\u00a0\tPl\u00e1tci DPH mohou uplatnit v\u00fddajov\u00fd pau\u0161\u00e1l tak\u00e9, ale mus\u00ed v\u00e9st evidenci pro \u00fa\u010dely DPH a doklady odkl\u00e1dat. \u010c\u00e1stka se po\u010d\u00edt\u00e1 z p\u0159\u00edjm\u016f bez DPH.\t\u00a0\tJednoduch\u00e1 administrativa\tZejm\u00e9na pokud si nech\u00e1me uplatnit pau\u0161\u00e1l. V p\u0159\u00edpad\u011b, \u017ee si chceme uplatnit skute\u010dn\u00e9 v\u00fddaje, mus\u00edme v\u00e9st \u00fa\u010detnictv\u00ed.\t\tFinan\u010dn\u00ed dostupnost\tK zalo\u017een\u00ed \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed posta\u010d\u00ed n\u011bco m\u00e1lo p\u0159es 1 000 K\u010d.\tMo\u017enost se seberealizovat\tMohu d\u011blat pr\u00e1ci, kter\u00e1 mne bav\u00ed, realizovat vlastn\u00ed sny a posunout se d\u00e1l.                                                                                                                                                                                                                                                                                                                                                                                                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