Rent a cottage? The cost of reconstruction, you insulated, you do not have the duty, but only a relative st. We will provide a detailed guide on how to fill in the areas of the tax return.
Appendix 1 entrepreneur and other self-employed activity
The land is intended for entrepreneurs and generally for all those who have income from self-employment, including pubs, such as honor. Income can come from the Czech Republic and abroad.
Zhlav: V pravm hornm rohu vyplte sv rodn slo.
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1. Calculation of long deposit…
Unchecked blank: Check one of the options whether you keep tax records that have replaced a simple ethnicity or keep a ethnicity (two double). When none of these options accidents, because you only record your income and deduct the final data from them according to the law, you mark the box: I apply the data as a percentage of income.
Fill in income from business or other self-employment. These are mainly incomes from agricultural production, business, business according to special regulations, which include, for example, the length of a company or a lawyer. The box is also intended for people with an independent license (artists, athletes) or honored authors. It is also filled with experts, interpreters and bankruptcy officers.
Model: Mr. Dvok had an income of more than 100,520 crowns, which means that he will write this money into the box.
The field is for data. If you are ethnic or keep tax records and you want to deduct the actual data, write here about the costs from your records, including insurance. If you opt for flat costs, deduct only a percentage of the income according to the data in the box on this side, the insurance will be stated in this case and for the next period.
Model: Petr Dvok filled in expenses in the amount of 50,260 crowns, which is 50 percent of the income of his business.
Fill in paid social and health insurance, and only if you deduct the flat costs. If you keep tax records or ethnicity, leave the box blank. You have the insurance included in the data.
Model: Because Mr. Dvok has given up in Paul, he is leaving this box. He paid 5,969 crowns in insurance, so he listed them here.
Vypotte: dek 101 minus 102 minus 103.
Here you can pay non-cash income and tax rights. You can go to the client’s office free of charge when you have agreed on a financial reward for the client. The basis is data from tax records and ethnicity.
Thanks to the tax and rights, which do not represent a physical income, but reduce the tax base. These include, for example, depreciation of tangible assets and the creation of reserves. The basis is data from tax records and ethnicity.
dky 107 a 110
These are the entrepreneurs who distribute their income to a cooperating person. It is important to keep in mind that those who have a cooperating person cannot immediately apply a common tax.
Write down the income that the entrepreneur distributed to the husband or other cooperating person. A maximum of 50 percent can be distributed in this way to the spouse who looks at the company’s operations, and the amount by which the income exceeds the expenses may not exceed CZK 540,000 for the entire tax period or CZK 45,000 per month.
In the case of other persons living in the household with the entrepreneur, the income is divided so that it does not exceed 30 percent, the amount by which the income exceeds the costs may amount to a maximum of 180,000 crowns for the tax period. Income and expenses may not be distributed to the cycle of obligated children and spouses who are trafficked by the entrepreneur.
Fill in the box with the entered data. The same rules apply as for the redistribution of income in case 107.
If you are a cooperating person, write the income that falls on the vs.
In this section, write the data that seems to you as a cooperating person.
The income is written in the amount of income, which relates to several periods. For example, a writer takes a book for five years and receives 120,000 crowns for it once, the costs associated with writing were 30,000 crowns. I intend to spread me over three years, ie for each year he pays 40,000 crowns minus 10,000 crowns, so he pays 30,000 crowns. The remaining two-thirds of the debt (60,000 crowns) sails to Plohy slo 3 and taxes the same tax rate as other incomes in a given year. If the income was taxed at once, the unjust would pay the tax.
The decree is intended for income from the title of a company of a public trading company or a complement of a limited partnership. If you are not one, do not fill in anything.
According to the formula in the formula, set the income and deduct the expenses. Thus dky 104 + 105 + 108 + 109 + 112 – 106 – 107 – 110 – 111). Transfer the result to the 37th day of the tax return.
Model: Pan Dvok opt vepsal 44 291 korun.
2. Give you some pumping
- A: If you keep ethnicity (two double ethnicities) and tax records, fill in turnover and depreciation data in section A according to it.
- B: Under the letter B, you have to list the main activity, ie the activity from which you had the most income. Model: Mr. Dvok strains, 50 percent, which I can dream of, and again I know income.
Ploha 2 pronjem a ostatn pjmy
The land is intended for those who have income from rent and so-called other income. These include, among other things, the sale of cosmetics, the entry from the garden, the sale of a car, boat or plane within one year of purchase, the rental of a car and the like.
Zhlav: V pravm hornm rohu vyplte rodn slo.
1. Including a long-term rental income tax
It is necessary to tick whether you will deduct pauln data. He put the half marked in the case if the income comes from renting things that belong to the common name of the husband. Only one of the manes always taxes the intake.
Add income from real estate or movitch incl. In the case of movitch (such as the shredding of garden waste that you rented to a neighbor), it can be rented regularly, if you rent something flat, you will put it into overview 2. including the long tax base of other income at the bottom of this page.
Model: Mr. Dvok will state 30,000 crowns, which he received by renting a cottage.
The data can be real (for example, costs associated with gossip and repair of the rented property, always in proportion to the time for which you rent). But you can also leave at least 30 percent.
Model: Petr Dvok used paul and filled in 9,000 crowns.
In this case you will pass the difference between the day 201 and 202, ie between income and marriage.
dky 204 a 205
The basis for filling in these documents is a special tax record or double ethnicity. These are non-cash income and expenses, such as depreciation of assets and the creation of reserves. The records of reserves are not kept only by the entrepreneur, the reserves can be created by any citizen who rents something.
The essence of the reserves is that for future repairs, for example, a rented house. You will complete the repair in ten years, worth a million crowns. Then add 100,000 K each year, which you will not tax. Be careful, if you do not make a repair in the end, you must deliver everything to the crown.
Set parts 203 and 204 and deduct decub 205 from them.
An infamous dec
If you do not apply the costs in full, you can, if you have decided to create reserves for repairs, send them to you at the end and at the end of 2007.
2. Including the long tax base from other income
In the table Type of income according to paragraph 10, state income from business activities (for example, business rental of vegetables, sale of vegetables from the garden, if you are not a self-employed farmer), income from car, boat and plane sales within one year of purchase, income from real estate transfer, move things and securities, unless their transfer is exempt from taxes, and gave the income listed in paragraph ten.
Attention: if the sum of these incomes does not exceed 20,000 crowns, you do not have to tax them and you do not continue on these sides. Applies only to mining activities, including agricultural production (A).
In the Type of income field, write how the income is, and follow the instructions to fill in the declaration and enter the prescribed designation.
- A: pleitostn activity
- B: sale of real estate (does not apply to real estate that you have owned for at least 5 years or have lived in for at least two years, and do not have in the company’s business assets, or if you invest a pension in housing for a year)
- C: sale of movitch vc (including privately owned cars within one year of purchase)
- D: sale of valuable beams (which you own less than 6 msc)
- E: pjmy z pevodu drustevnho podlu a podobn
- F: Jin pjem here dante ve, what does not fit elsewhere
Set the soils in the table above.
Specify the sum of data from the table, up to and including last. Even if you are not an entrepreneur, you will not forget about the applied data in the records. Pinejmenm to hide invoices and receipts.
Model: Mr. Dvok had income from the sale of insurance policies, which raised 20,000 crowns. He will bring them here and against them the actual expenses of 6,400 crowns, the double expenses for other incomes cannot be claimed.
Read the blanket 207 blanket 208 and then paste it. Penetrate up to 40 barrels of pizza.