[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.balchem.cz\/podnikani-bez-zivnosti\/#Article","mainEntityOfPage":"https:\/\/www.balchem.cz\/podnikani-bez-zivnosti\/","headline":"Podnik\u00e1n\u00ed bez \u017eivnosti","name":"Podnik\u00e1n\u00ed bez \u017eivnosti","description":"Existuj\u00ed obory, v nich lze – podle Z\u00e1kona o dan\u00edch z p\u0159\u00edjmu § 7 odst. 1, 2 –  provozovat samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost bez \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed. Ale i tak je nutn\u00e9 se chovat jako OSV\u010c, co\u017e znamen\u00e1 ukl\u00e1dat si faktury, v\u010detn\u011b p\u0159\u00edjmov\u00fdch a v\u00fddajov\u00fdch doklad\u016f. Rovn\u011b\u017e je zapot\u0159eb\u00ed zaj\u00edmat se o to, zda bude podnikatel bez \u017eivnosti povinen hradit […]","datePublished":"2020-02-08","dateModified":"2023-05-10","author":{"@type":"Person","@id":"https:\/\/www.balchem.cz\/author\/#Person","name":"","url":"https:\/\/www.balchem.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/8ee00db67df6a380981db2e33f97d2fa79637c4880a83f2a0ac4c29b5bb179e1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8ee00db67df6a380981db2e33f97d2fa79637c4880a83f2a0ac4c29b5bb179e1?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"balchem.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.balchem.cz\/wp-content\/uploads\/img_a370906_w3106_t1582606280.jpg","url":"https:\/\/www.balchem.cz\/wp-content\/uploads\/img_a370906_w3106_t1582606280.jpg","height":0,"width":0},"url":"https:\/\/www.balchem.cz\/podnikani-bez-zivnosti\/","about":["Podnik\u00e1n\u00ed"],"wordCount":521,"articleBody":"Existuj\u00ed obory, v nich lze – podle Z\u00e1kona o dan\u00edch z p\u0159\u00edjmu § 7 odst. 1, 2 –  provozovat samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost bez \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed. Ale i tak je nutn\u00e9 se chovat jako OSV\u010c, co\u017e znamen\u00e1 ukl\u00e1dat si faktury, v\u010detn\u011b p\u0159\u00edjmov\u00fdch a v\u00fddajov\u00fdch doklad\u016f. Rovn\u011b\u017e je zapot\u0159eb\u00ed zaj\u00edmat se o to, zda bude podnikatel bez \u017eivnosti povinen hradit z\u00e1lohy na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.\t\u010cinnosti, u nich\u017e nen\u00ed nutn\u00e9 \u017eivnost zakl\u00e1dat·         zem\u011bd\u011blsk\u00e1 v\u00fdroba \u010di vodn\u00ed a lesn\u00ed hospod\u00e1\u0159stv\u00ed  – v tomto p\u0159\u00edpad\u011b z\u00e1kon podnikateli ukl\u00e1d\u00e1 registraci na p\u0159\u00edslu\u0161n\u00e9m obecn\u00edm \u00fa\u0159ad\u011b, co\u017e znamen\u00e1 po\u017e\u00e1dat o z\u00e1pis do Evidence zem\u011bd\u011blsk\u00fdch podnikatel\u016f podle z\u00e1kona 252\/1997 Sb. Pak podnikatel provozuje \u010dinnost na z\u00e1klad\u011b "Osv\u011bd\u010den\u00ed o z\u00e1pisu do evidence zem\u011bd\u011blsk\u00e9ho podnikatele"·         \u010dinnost autor\u016f – p\u0159\u00edsp\u011bvky do rozhlasu \u010di TV, do novin a \u010dasopis\u016f nebo na internet jsou samostatn\u00fdm z\u00e1kladem dan\u011b z p\u0159\u00edjmu, do limitu 10 tis\u00edc korun podl\u00e9haj\u00ed sr\u00e1\u017ekov\u00e9 dani a v tomto p\u0159\u00edpad\u011b se neuplat\u0148uj\u00ed v\u00fddaje; p\u0159\u00edjmy ze stejn\u00e9 \u010dinnosti nad 10 tis\u00edc korun se dan\u00ed jako p\u0159\u00edjmy z podnik\u00e1n\u00ed – v\u00fddaje se pak uplat\u0148uj\u00ed bu\u010f podle skute\u010dnosti a autor mus\u00ed v\u00e9st da\u0148ovou evidenci, anebo m\u016f\u017ee vyu\u017e\u00edt v\u00fddajov\u00fd pau\u0161\u00e1l, a to ve v\u00fd\u0161i 40 %Autorsk\u00e9 honor\u00e1\u0159e nelze zdanit jako ostatn\u00ed p\u0159\u00edjmy, a to ani v p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o p\u0159\u00edle\u017eitostn\u00fd v\u00fdd\u011blek. Ke zdravotn\u00edmu a soci\u00e1ln\u00edmu poji\u0161t\u011bn\u00ed se autor p\u0159ihl\u00e1s\u00ed, stejn\u011b jako OSV\u010c, do osmi dn\u016f po zah\u00e1jen\u00ed podnik\u00e1n\u00ed.Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a P\u0159ehledy p\u0159\u00edslu\u0161n\u00fdm instituc\u00edm se pod\u00e1vaj\u00ed do konce dubna. V\u017edy je t\u0159eba se \u0159\u00eddit Autorsk\u00fdm z\u00e1konem.·         podnik\u00e1n\u00ed a \u010dinnosti podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f, k nim\u017e je zpravidla pot\u0159ebn\u00e1 st\u00e1tn\u00ed zkou\u0161ka – makl\u00e9\u0159i, advok\u00e1ti, da\u0148ov\u00ed poradci, znalci v\u0161eho druhu, soudn\u00ed exekuto\u0159i, spr\u00e1vci konkurzn\u00ed podstaty, tlumo\u010dn\u00edci, psychoterapeuti, ale t\u0159eba i p\u0159\u00edrodn\u00ed l\u00e9\u010ditel\u00e9·         nez\u00e1visl\u00e1 povol\u00e1n\u00ed (nejsou \u017eivnost\u00ed ani podnik\u00e1n\u00edm podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f)  – do t\u00e9to skupiny pat\u0159\u00ed zejm\u00e9na um\u011bleck\u00e9 \u010dinnosti, jako je herectv\u00ed, liter\u00e1rn\u00ed tvorba, \u010dinnosti v oblasti hudby, tance, mal\u00ed\u0159stv\u00ed, a podobn\u011bJe na m\u00edst\u011b uv\u00e9st, \u017ee podnik\u00e1n\u00ed se \u017eivnost\u00ed (\u0159emesln\u00e1, voln\u00e1, v\u00e1zan\u00e1) je mnohdy v\u00fdhodn\u011bj\u0161\u00ed, \u017eivnostn\u00edk si toti\u017e m\u016f\u017ee p\u0159i v\u00fdpo\u010dtu dan\u011b z p\u0159\u00edjmu uplat\u0148ovat vy\u0161\u0161\u00ed v\u00fddajov\u00e9 pau\u0161\u00e1ly.                                                                                                                                                                                                                                                                                                                                                                                        3.4\/5 - (8 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Podnik\u00e1n\u00ed bez \u017eivnosti","item":"https:\/\/www.balchem.cz\/podnikani-bez-zivnosti\/#breadcrumbitem"}]}]