Antwort Jak se pocita DPH v ucetnictvi? Weitere Antworten – Jak Vypocitat DPH ucetnictvi

Jak se pocita DPH v ucetnictvi?
Postup pro výpočet DPH:

Příklad: Konečná částka našeho zboží činí 150 Kč a zboží patří do skupiny se základní sazbou daně, tedy 21 %. Tuto konečnou částku proto vynásobíme koeficientem pro 21 %, 150 x 0,173656 = 26,0484, zaokrouhlíme na 26 Kč, což je tedy výše daně. Cenu bez daně pak zjistíme jednoduše, 150 – 26 = 124.Jak spočítat DPH

Daň spočítáte jednoduše podle vzorce cena – (cena / x), kde x je násobek sazby daně. Pro 21% daň to bude 1,21, pro 15% daň 1,15 a pro 10% daň 1,10. 21% DPH z příkladné částky 135.000 Kč tedy spočítáte následujícím vzorcem: 135000 – (135000 / 1,21) = 135000 – 111570,2479 = 23429,7521.Příklad: Dostali jste částku 100 000 korun i s DPH 21 %. Matematicky tedy výši DPH spočítáte jako 100 000 – (100 000/1,21). DPH tak bude 17 355,37 korun.

Jak funguje DPH příklad : Příklad (při sazbě DPH 15 procent):

Obchodník koupí od svého dodavatele zboží za 2300 korun – z toho 2000 Kč tvoří cena zboží a 300 korun DPH, kterou dodavatel odvede státu. Obchodník zboží rozveze dalším odběratelům a prodá jej za 3220 korun. Z toho částka 2800 Kč představuje stanovenou cenu zboží a 420 korun DPH.

Jak zjistit DPH

Kolik je DPH z 50000 : .wDYxhc{clear:both}.cUnQKe .wDYxhc,.related-question-pair .wDYxhc,.M8OgIe .fm06If .wDYxhc{clear:none}html .dG2XIf .xpdclose .LKPcQc,html .dG2XIf .xpdopen .viOShc{padding-top:0;}.garHBe{color:#202124;font-size:20px;line-height:1.3;position:relative}.garHBe a{color:#202124}.xpdopen .Hhmu2e{overflow:inherit}.xpdclose .a84NUc:not(:empty),.xpdopen .CQKTwc:not(:empty){border-top:solid 1px #ebebeb;border-radius:0}.xpdclose .pmYXee .a84NUc:not(:empty),.xpdopen .pmYXee .CQKTwc:not(:empty){border-top:none}.cAn2Qb .a84NUc:not(:empty),.cAn2Qb .CQKTwc:not(:empty){border-top:none}.SHa8ve{display:none}.xpdclose .TOfaBb.SHa8ve,.xpdopen .LL5J7d.SHa8ve{display:block}.rKR6H{padding-top:0.1px}.xpdclose .oHglmf,.xpdopen .xzPb7d{padding-bottom:16px}.xpdclose .kp-header .oHglmf,.xpdopen .kp-header .xzPb7d{padding-bottom:0}.c2xzTb .xpdclose .oHglmf,.c2xzTb .xpdopen .xzPb7d{padding-bottom:0}.HSryR .xpdclose .oHglmf,.HSryR .xpdopen .xzPb7d{padding-bottom:0}.Wnoohf .xpdopen .yp1CPe,.OJXvsb .xpdclose .siXlze{padding-bottom:16px}.Wnoohf .xpdopen .yp1CPe .xpdbox g-more-link{top:28px}.Wnoohf .xpdclose .wDYxhc.xsZWvb,.Wnoohf .xpdopen .wDYxhc.EfDVh{padding-bottom:0}.OJXvsb .xpdclose .wDYxhc.siXlze{padding-bottom:16px}#rhs .dG2XIf .xpdclose .LKPcQc,#rhs .dG2XIf .xpdopen .viOShc{padding-top:0}#rhs .Wnoohf .xpdopen .yp1CPe,#rhs .OJXvsb .xpdclose .siXlze{padding-bottom:15px}#rhs .Wnoohf .xpdclose .wDYxhc.xsZWvb,#rhs .Wnoohf .xpdopen .wDYxhc.EfDVh{padding-bottom:0}#rhs .Wnoohf .xpdclose .wDYxhc.xsZWvb.ecRggb,#rhs .Wnoohf .xpdopen .wDYxhc.EfDVh.ecRggb,#rhs .dG2XIf .ecRggb{padding-bottom:15px}.ecRggb{background-color:#fff;box-shadow:none;border:1px solid #dadce0;border-radius:8px;margin:0 0 16px 0}#rhs .dG2XIf .mFVw3b .Crs1tb{margin-left:-16px;margin-right:-16px}.related-question-pair .Crs1tb,.trNcde .Crs1tb{font-size:14px}.webanswers-webanswers_table__webanswers-table{overflow:hidden;position:relative;padding-top:0;white-space:normal;font-family:Google Sans,arial,sans-serif;padding-bottom:20px}.trNcde .webanswers-webanswers_table__webanswers-table{margin-left:0}.LeisTc{font-size:16px;color:#1a0dab;padding-top:5px;padding-bottom:20px;margin-left:16px}.zIZ4Ub{font-size:14px;line-height:24px;margin-left:16px}.IYte1e .webanswers-webanswers_table__webanswers-table{display:block}.webanswers-webanswers_table__webanswers-table table{table-layout:fixed;width:100%;border-collapse:collapse;}.webanswers-webanswers_table__webanswers-table tr{border-bottom:1px solid #dadce0}.w13wLe{display:inline-block;color:#1a0dab;padding-top:10px}.rVekcd{display:inline-block;padding-top:12px;font-size:14px;}.xzrguc{padding-top:10px;display:inline-block;color:#70757a}.nY4spb{display:inline-block;color:#70757a;margin-left:5px;margin-right:5px}.IYte1e .iKJnec{display:block}.trNcde .iKJnec{padding-top:16px}.iKJnec{font-size:16px;font-family:Google Sans,arial,sans-serif;margin-bottom:16px}.trNcde .iKJnec{margin-left:0;font-weight:bold;font-size:unset;line-height:20px}.RbVal{text-decoration:underline}.vHWNec{color:#4d5156;display:flex;padding:8px 16px}.GvDv7e{padding-right:4px}.webanswers-webanswers_table__webanswers-table th,.webanswers-webanswers_table__webanswers-table td{overflow-wrap:break-word;height:26px;padding:8px 10px;}.webanswers-webanswers_table__webanswers-table th{font-weight:bolder;text-align:left;color:#202124;}.ztXv9 th{vertical-align:top}Kalkulačka na výpočet základu daně z přidané hodnoty 21% a 12%

DPH	Celková částka	Daň
21%	5 000,- Kč	867.77,- Kč
12%	5 000,- Kč	535.71,- Kč
10%	5 000,- Kč	454.55,- Kč

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Jak se počítá DPH 12%

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Jak se počítá základ daně z přidané hodnoty Cena s DPH se vynásobí: U 21% DPH je to cena s DPH * 21/121. U 12% DPH je to cena s DPH * 12/112.
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To znamená, že suma daně je obsažena v ceně služeb a v ceně za zboží. V konečném řetězci zaplatí DPH konečný spotřebitel. Výrobci a odběratelé DPH nezapočítávají do tržeb ani do nákladů.
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Doklad k DPH na vstupu je nejčastěji faktura přijatá, splátkový kalendář nebo přijaté paragony. Vůči finančnímu úřadu vykazujete DPH na vstupu jako pohledávku. Souvztažný zápis na stranu D: 211 (nákup za hotové), 221 (nákup z bankovního účtu), 321(nákup na fakturu).
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DPH	Celková částka	Daň
21%	6 050.00,- Kč	1 050.00,- Kč
12%	5 600.00,- Kč	600.00,- Kč
10%	5 500.00,- Kč	500.00,- Kč

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1 % je jedna setina celku.

Když známe celek a potřebujeme vypočítat jeho procentní část, vydělíme celek 100 tak, abychom zjistili, kolik je 1 %. Pokud chceme vědět, kolik z celku je například 55 %, vydělíme celek 100 a výsledek vynásobíme 55.
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100*1.15 = 115,- Kč 21%: Základ 100,- Kč. 100*1.21 = 121,- Kč
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Jak odečíst 15 procent

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Pokud chcete odečíst 15 %, přidejte před procento záporné znaménko a odečtěte procento od 1 pomocí vzorce =1–n%, ve kterém n je procento. Pokud chcete odečíst 15 %, použijte jako vzorec =1–15 %.
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Podle zákona o DPH je základní časové omezení pro uplatnění nároku na odpočet DPH v České republice tři roky, protože platí, že nárok na odpočet není možné uplatnit po uplynutí lhůty, která činí tři roky.
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Nárok na odpočet DPH lze v souladu se zákonem o DPH uplatnit u plnění vztahujících se k ekonomické činnosti, ke kterým máme daňový doklad. V případě, že pořízené plnění je využito k podnikání jen částečně, a tedy částečně je využito pro soukromé účely, je nutné nárok na odpočet DPH krátit.
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Jak vysvetlit DPH : .wDYxhc{clear:both}.cUnQKe .wDYxhc,.related-question-pair .wDYxhc,.M8OgIe .fm06If .wDYxhc{clear:none}html .dG2XIf .xpdclose .LKPcQc,html .dG2XIf .xpdopen .viOShc{padding-top:0;}.garHBe{color:#202124;font-size:20px;line-height:1.3;position:relative}.garHBe a{color:#202124}.xpdopen .Hhmu2e{overflow:inherit}.xpdclose .a84NUc:not(:empty),.xpdopen .CQKTwc:not(:empty){border-top:solid 1px #ebebeb;border-radius:0}.xpdclose .pmYXee .a84NUc:not(:empty),.xpdopen .pmYXee .CQKTwc:not(:empty){border-top:none}.cAn2Qb .a84NUc:not(:empty),.cAn2Qb .CQKTwc:not(:empty){border-top:none}.SHa8ve{display:none}.xpdclose .TOfaBb.SHa8ve,.xpdopen .LL5J7d.SHa8ve{display:block}.rKR6H{padding-top:0.1px}.xpdclose .oHglmf,.xpdopen .xzPb7d{padding-bottom:16px}.xpdclose .kp-header .oHglmf,.xpdopen .kp-header .xzPb7d{padding-bottom:0}.c2xzTb .xpdclose .oHglmf,.c2xzTb .xpdopen .xzPb7d{padding-bottom:0}.HSryR .xpdclose .oHglmf,.HSryR .xpdopen .xzPb7d{padding-bottom:0}.Wnoohf .xpdopen .yp1CPe,.OJXvsb .xpdclose .siXlze{padding-bottom:16px}.Wnoohf .xpdopen .yp1CPe .xpdbox g-more-link{top:28px}.Wnoohf .xpdclose .wDYxhc.xsZWvb,.Wnoohf .xpdopen .wDYxhc.EfDVh{padding-bottom:0}.OJXvsb .xpdclose .wDYxhc.siXlze{padding-bottom:16px}#rhs .dG2XIf .xpdclose .LKPcQc,#rhs .dG2XIf .xpdopen .viOShc{padding-top:0}#rhs .Wnoohf .xpdopen .yp1CPe,#rhs .OJXvsb .xpdclose .siXlze{padding-bottom:15px}#rhs .Wnoohf .xpdclose .wDYxhc.xsZWvb,#rhs .Wnoohf .xpdopen .wDYxhc.EfDVh{padding-bottom:0}#rhs .Wnoohf .xpdclose .wDYxhc.xsZWvb.ecRggb,#rhs .Wnoohf .xpdopen .wDYxhc.EfDVh.ecRggb,#rhs .dG2XIf .ecRggb{padding-bottom:15px}.ecRggb{background-color:#fff;box-shadow:none;border:1px solid #dadce0;border-radius:8px;margin:0 0 16px 0}.Jb0Zif .UiGGAb.ILfuVd,.ILfuVd{font-size:16px;line-height:24px;}.fm06If .ILfuVd.NA6bn,.c2xzTb .ILfuVd.duSGDe,.c2xzTb .ILfuVd.NA6bn.c3biWd{font-size:14px;line-height:1.58;}.c2xzTb .zloOqf{font-size:16px;margin-bottom:16px;margin-top:-8px;}.FLWspc{margin:16px}.LFYdN{font-size:16px;margin:16px}.trNcde .ILfuVd{color:#4d5156;font-family:Google Sans,arial,sans-serif;font-size:14px;line-height:22px}.HSryR .ILfuVd{line-height:1.5}.ss6qqb .ILfuVd,.ss6qqb .UiGGAb.ILfuVd{font-size:14px;line-height:22px}.c2xzTb .qLYAZd{margin:16px 16px 16px 0;}.d9FyLd{padding:0 0 10px}.hgKElc{padding:0 8px 0 0}.kX21rb{font-size:12px;line-height:1.34;display:inline-block;font-family:Google Sans,arial,sans-serif;padding-right:0;white-space:nowrap}.SPV4pd{display:flex;overflow-x:auto}.SPV4pd::-webkit-scrollbar{display:none}.Vjskue{margin-left:8px}.JT9o0,.ZnIJV{align-items:center;border:1px solid #dadce0;border-radius:16px;box-sizing:border-box;color:#1a73e8;cursor:pointer;display:flex;height:32px;margin-bottom:16px}.BkHX0d{font-family:Google Sans,arial,sans-serif-medium,sans-serif;font-size:14px;line-height:20px;padding-right:20px;text-align:center;white-space:nowrap}.xv1D5b{display:block;padding:0 8px 0 12px;width:18px;height:18px}.LGOjhe{overflow:hidden;padding-bottom:20px}.trNcde .LGOjhe{overflow:visible}.SALvLe .LGOjhe,.Jb0Zif .LGOjhe,.HSryR .LGOjhe,.IVvPP .LGOjhe{padding:0 0 10px;margin:10px 0 0 0}.s6JM6d .SALvLe .LGOjhe{margin-top:12px;}.s6JM6d .HSryR .LGOjhe{margin-top:12px;padding-bottom:20px}#res .Jb0Zif .qDOt0b h3,.IVvPP .qDOt0b h3{font-size:16px;line-height:1.375}.Jb0Zif .qDOt0b .iUh30,.IVvPP .qDOt0b .iUh30{font-size:14px;line-height:1.58}.IVvPP .qDOt0b{border-bottom:1px solid #dadce0;padding-bottom:6px}.rjOVwe.ILfuVd{font-size:16px;line-height:20px}.dG2XIf .rjOVwe{padding-top:22px;padding-bottom:0;margin-bottom:1px}.xWd7I{padding-top:12px;}.ILfuVd.NA6bn,.ILfuVd.duSGDe,.ILfuVd.UiGGAb,.IVvPP .ILfuVd{font-size:14px;line-height:22px}.n6SJS .ILfuVd{font-size:14px}.ILfuVd.NA6bn,.ILfuVd.duSGDe,.ILfuVd.UiGGAb,.IVvPP .ILfuVd{line-height:20px}.xpd-wa .g-blk{margin:initial}.xpd-wa .dG2XIf{border:initial;box-shadow:none}.fm06If .ILfuVd,.c2xzTb .ILfuVd,.Jb0Zif .c2xzTb .ILfuVd{font-family:Google Sans,arial,sans-serif;color:#202124}.fm06If .ILfuVd,.c2xzTb .ILfuVd,.Jb0Zif .c2xzTb .ILfuVd{font-size:20px;line-height:28px}.cUnQKe .ILfuVd,.cUnQKe .UiGGAb.ILfuVd,.w5mTAe .ILfuVd,.W0urI .ILfuVd{color:#4d5156;font-family:Google Sans,arial,sans-serif;font-size:16px;line-height:24px}.fm06If .ILfuVd b,.trNcde .ILfuVd b,.cUnQKe .ILfuVd b,.c2xzTb .ILfuVd b,.w5mTAe .ILfuVd b,.W0urI .ILfuVd b{background-color:#d3e3fd;color:#040c28;font-weight:500}@media (forced-colors:active){.fm06If .ILfuVd b,.c2xzTb .ILfuVd b,.trNcde .ILfuVd b,.cUnQKe .ILfuVd b,.w5mTAe .ILfuVd b,.W0urI .ILfuVd b{background-color:Mark;color:MarkText}}
DPH = základ daně * sazba daně / 100

Po dosazení: DPH = 2000 * 0.21 = 420 Kč. Celkovou cenu židle dostaneme po sečtení základu daně 2000 Kč + DPH 420 Kč = 2420 Kč. Zákazník, který si ji koupí, zaplatí současně s hodnotou výrobku i částku DPH – stává se tzv. poplatníkem daně DPH.
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