The first is the manifestation of tax change in those who process the tax themselves. “Although there is a lot of news, even if the form has changed a bit, it will not be a day of disaster,” reassures tax adviser Alena Foukalov.
The tax must be submitted by the entrepreneur, those who rent and the people who live and have more than one employment relationship. It also affects some employees who do not let themselves be rehearsed at work. You do not want their employer to know what mortgage they will meet or how they paid in their previous employment.
In the series MF DNES vs, we can gradually learn to swim in all the pages of the tax formula. In this, we will focus on the first employees who will pay their income tax return themselves.
What news do you have to deal with?
Sweat is the same for everyone
With the introduction of a uniform 15% tax rate, the calculation has been significantly simplified. You do not have to fold from the tables, multiply and divide, you can see if you fall to twelve – or twenty percent rates. It is enough to multiply the tax base by a sample of 0.15 and that’s it. And thanks to tax rebates, even the people with them will not have income, which two fell into the lowest, twelve percent rate.
Tax rebates are several times you
After you sweat out, you should go for discounts. Badly, whether you study, have a disability pension, live a wife and children. It remains the same as in previous years. What comes to me, and most notably, is at discounts. There is a triple discount on the fee, or the one you give to anyone who pays the tax. It grew from 7,200 to 24,840 crowns. Other discounts are not in previous years.
| Ron si snte da z pjm (v K) |
| fee | 24 840 |
| and vyivovanho manela / ku | 24 840 |
| on the deprived manela / ku with ZTP / P | 49 680 |
| and dt | 10 680 |
| invalidn dchodce (sten) | 2 520 |
| invalidn dchodce (pln) | 5 040 |
| dritel prkazu ZTP / P | 16 140 |
| student | 4 020 |
Salary tax rebate even for working pensioners
He gave a change to retirees who have a pension for retirement or have a pension of more than 198,000 crowns. Until now, they had paid the tax like everyone else, but they could not deduct the fee discount. Since 2008, they can do it, their “daov” relationship has equalized with others.
The insurance does not apply
No one will be deducted from social and health insurance from the tax base. Even the employees are credited with the amount paid for by the employer to the amount from which they are required. That is, 15 percent salary from the so-called super-gross wage. Even self-employed people cannot insure against expenses. You tax rebate bag and make up for it.
Manel will not tax together
Whoever wants to be relieved again by the division of income and the stimulus of a common husband, is in law. Thanks to a single tax, this benefit lost its meaning and was finally deleted. Compensation bag pesto nali. This is the first significant discount from the tax paid on the deprived manela (wife). While last year it was 4,200 crowns, now my husband can take the money from his wife, who has a low income, the same amount as himself, ie the whole 24,840 crowns. In addition, the amount that my wife earns me so that the husband can get a discount on her: from 38,040 to 68,000 crowns a year.
Do not regret it together
By the way, we found out that manel doesn’t really seem upset compared to the group. Let’s take a family with a child, where he gives him 30,000 crowns and nothing. It is clear from the table that the cancellation of the joint tax not only did not diminish them, but even a few thousand accounts.
| Family with one child |
| I sing roughly | 30,000 crowns |
| yes for the year 2007 * | 18,282 crowns |
| yes for the deadline 2008 | 12,540 crowns |
| Poznmka: * pi spolenm zdann manel |
U nebude minimln zklad dan
Non-mra businessman, who did not succeed in business, is gone. Now they will not have to pay the mandatory minimum tax. Tax extinguished from the minimum base would always be zero after deducting discounts, this limit has also lost its meaning.
“With these measures, the psychological barrier, which discouraged people from starting a business, disappeared, firstly because they were not sure whether they would succeed,” said Josef Hladk, the author of the commentary on the income tax.
Plat vy daov bonus na dti
The maximum bonus for children has increased from 30,000 to 52,200 crowns. This is the amount you can get in addition when you sweat out low taxes and have children for whom you apply a discount.
The changes concern the entrepreneur: thanks to the introduction of a single tax, the number of taxes for several periods. This was used, for example, by those who were paid a fortune for several years of activity, such as writing a book.
Among the changes included, for example, the increase in turnover, at which the entrepreneur must enter from 15 to 25 million crowns. The author, who contributes to newspapers, magazines, radio and television, has increased the tax provided by the contracting authority to the tax from seven thousand crowns. At the same time, the rate of this tax also changed from 10 to 15 percent.
