[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.oscon.cz\/jake-jsou-povinnosti-podnikatelu-kteri-se-prezentuji-formou-spolecnosti-s-rucenim-omezenym\/#Article","mainEntityOfPage":"https:\/\/www.oscon.cz\/jake-jsou-povinnosti-podnikatelu-kteri-se-prezentuji-formou-spolecnosti-s-rucenim-omezenym\/","headline":"Jak\u00e9 jsou povinnosti podnikatel\u016f, kte\u0159\u00ed se prezentuj\u00ed formou spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm","name":"Jak\u00e9 jsou povinnosti podnikatel\u016f, kte\u0159\u00ed se prezentuj\u00ed formou spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm","description":"\u00b7 Z\u00e1sadn\u00ed povinnost\u00ed deklarovanou z\u00e1konem je veden\u00ed \u00fa\u010detnictv\u00ed. Nen\u00ed tedy p\u0159\u00edpustn\u00e9, aby \u201eeser\u00f3\u010dka\u201c vykazovala pouze da\u0148ovou evidenci. \u00da\u010detnictv\u00ed lze nechat vypracovat tak\u00e9 extern\u00edm dodavatelsk\u00fdm subjektem. \u00b7 S.r.o. jsou povinny do 31. b\u0159ezna pod\u00e1vat rok co rok da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed osob pr\u00e1vnick\u00fdch (ne fyzick\u00fdch), a to v\u017edy pro p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u016f\u017ee rovn\u011b\u017e prov\u00e1d\u011bt extern\u00ed...","datePublished":"2018-04-17","dateModified":"2023-05-22","author":{"@type":"Person","@id":"https:\/\/www.oscon.cz\/author\/#Person","name":"","url":"https:\/\/www.oscon.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/9bbe1b3bd68cf5b616cc697a459b86e3be4df6c120806baf939f8aad94b0a3d6?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9bbe1b3bd68cf5b616cc697a459b86e3be4df6c120806baf939f8aad94b0a3d6?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"oscon.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.oscon.cz\/wp-content\/uploads\/img_a315787_w2120_t1526671060.jpg","url":"https:\/\/www.oscon.cz\/wp-content\/uploads\/img_a315787_w2120_t1526671060.jpg","height":0,"width":0},"url":"https:\/\/www.oscon.cz\/jake-jsou-povinnosti-podnikatelu-kteri-se-prezentuji-formou-spolecnosti-s-rucenim-omezenym\/","about":["Finance"],"wordCount":435,"articleBody":"   \u00b7 Z\u00e1sadn\u00ed povinnost\u00ed deklarovanou z\u00e1konem je veden\u00ed \u00fa\u010detnictv\u00ed. Nen\u00ed tedy p\u0159\u00edpustn\u00e9, aby \u201eeser\u00f3\u010dka\u201c vykazovala pouze da\u0148ovou evidenci. \u00da\u010detnictv\u00ed lze nechat vypracovat tak\u00e9 extern\u00edm dodavatelsk\u00fdm subjektem. \u00b7 S.r.o. jsou povinny do 31. b\u0159ezna pod\u00e1vat rok co rok da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed osob pr\u00e1vnick\u00fdch (ne fyzick\u00fdch), a to v\u017edy pro p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u016f\u017ee rovn\u011b\u017e prov\u00e1d\u011bt extern\u00ed subjekt , jako v p\u0159\u00edpad\u011b veden\u00ed \u00fa\u010detnictv\u00ed. \u00b7 Pravideln\u011b v \u0159\u00e1dn\u00e9m term\u00ednu hradit da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob ve v\u00fd\u0161i 19 procent z dosa\u017een\u00e9ho zisku v uveden\u00e9m zda\u0148ovac\u00edm obdob\u00ed. \u00b7 Mus\u00ed povinn\u011b zakl\u00e1dat \u00fa\u010detn\u00ed z\u00e1v\u011brky (nikoliv uz\u00e1v\u011brky) v obchodn\u00edm rejst\u0159\u00edku do tzv. sb\u00edrky listin. Mus\u00ed rovn\u011b\u017e ve sb\u00edrce listin vykazovat n\u00e1vrhy rozd\u011blov\u00e1n\u00ed zisku firmy. \u00b7 Z\u00e1kon ukl\u00e1d\u00e1 povinnost uspo\u0159\u00e1dat alespo\u0148 jednou ro\u010dn\u011b valnou hromadu. \u00b7 Provozovnu a s\u00eddlo firmy mus\u00ed majitel \u201eeser\u00f3\u010dka\u201c ozna\u010dit identifika\u010dn\u00edm \u010d\u00edslem a n\u00e1zvem obchodn\u00ed firmy. \u00b7 S\u00eddlo spole\u010dnosti, identifika\u010dn\u00ed \u010d\u00edslo (I\u010c), n\u00e1zev firmy, \u00fadaje o z\u00e1pisu v obchodn\u00edm rejst\u0159\u00edku, a spisovou zna\u010dku je povinnost\u00ed uv\u00e1d\u011bt v\u017edy na v\u0161ech faktur\u00e1ch, webov\u00fdch str\u00e1nk\u00e1ch, na objedn\u00e1vk\u00e1ch, a na ve\u0161ker\u00e9 p\u00edsemn\u00e9 korespondenci. \u00b7 Oznamovat ve\u0161ker\u00e9 zm\u011bny v p\u016fsobnosti spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm na p\u0159\u00edslu\u0161n\u00e9 \u00fa\u0159ady a instituce. \u00b7 Vyb\u00edrat v pravideln\u00fdch intervalech datovou schr\u00e1nku. \u00b7 Jestli\u017ee je spole\u010dnost vyzv\u00e1na k vypl\u0148ov\u00e1n\u00ed statistick\u00fdch \u00fadaj\u016f do v\u00fdkaz\u016f \u010cesk\u00e9ho statistick\u00e9ho \u00fa\u0159adu, tento \u00fakon je pro ni povinn\u00fd v p\u0159edem stanoven\u00e9 lh\u016ft\u011b. \u00b7 Jestli\u017ee je spole\u010dnost povinna prov\u00e1d\u011bt registraci k dan\u00edm, mus\u00ed to u\u010dinit v po\u017eadovan\u00e9m term\u00ednu. T\u00fdk\u00e1 se to nap\u0159. silni\u010dn\u00ed dan\u011b za provozov\u00e1n\u00ed firemn\u00edch voz\u016f, nebo dan\u011b z p\u0159idan\u00e9 hodnoty p\u0159i obratu vy\u0161\u0161\u00edm, ne\u017e milion korun ro\u010dn\u011b. \u00b7 Jestli\u017ee se valn\u00e1 hromada usnese na vypl\u00e1cen\u00ed zisku spole\u010dn\u00edk\u016fm firmy, tento p\u0159\u00edjem je nutno zdanit 15 procentn\u00ed sazbou sr\u00e1\u017ekov\u00e9 dan\u011b. \u00b7 Za ka\u017ed\u00e9ho zam\u011bstnance mus\u00ed \u201eeser\u00f3\u010dko\u201c hradit zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i, z\u00e1visl\u00e9 na objemu mzdy. Na ostatn\u00ed dan\u011b se vztahuj\u00ed shodn\u00e1 ustanoven\u00ed, jako pro ostatn\u00ed formy podnik\u00e1n\u00ed. Ze zisku firmy se nehrad\u00ed zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.                                                                                                                                                                                                                                                                                                                                                                                         4.3\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak\u00e9 jsou povinnosti podnikatel\u016f, kte\u0159\u00ed se prezentuj\u00ed formou spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm","item":"https:\/\/www.oscon.cz\/jake-jsou-povinnosti-podnikatelu-kteri-se-prezentuji-formou-spolecnosti-s-rucenim-omezenym\/#breadcrumbitem"}]}]