Antwort Jak Vypocitat spotřební daň z alkoholu? Weitere Antworten – Jak se vypočítává spotřební daň

Jak Vypocitat spotřební daň z alkoholu?
Spotřební daň z lihu, piva či vína

Spotřební daň zjistíme podle vzorce 32 Kč x 11 stupňů / 200 (sazbu pro hektolitr dělíme půllitry) = 1,76 Kč. Navíc ještě započítáme základní (21%) DPH, tedy 8,68 Kč = 50 Kč – (50 / 1,21). Sazby spotřební daně pro líh, pivo a vína jsou následující.Spotřební daň na pivo se v roce 2024 nezvýší. Na druhou stranu ale vzroste DPH u točeného piva z původních 10 % na celých 21 %. Navýšení o 11 % procentních bodů se již citelně promítne do celkové ceny točeného piva a je tak další ranou pro restaurační provozy.Spotřební daň tvoří přibližně 14 % státního rozpočtu ČR.

Který alkoholický nápoj nepodléhá spotřební dani : Spotřební daň je nulová. Pokud tedy výrobce tvrdého alkoholu v roce 2024 zaplatí spotřební daň z litru 100% alkoholu 355 Kč, tak vinař z litru vína 0 Kč. Dnes není problém koupit láhev vína za stejnou a nebo i násobně vyšší cenu, jako tvrdý a zdaněný alkohol.

Jak vypočítat daň 21%

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353/2003 Sb., o spotřebních daních (dále jen „ zákon o SPD“). Předmětem spotřební daně jsou tzv. vybrané výrobky, kterými jsou minerální oleje, líh, pivo, víno, meziprodukty a tabákové výrobky.
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Kolik procent je zálohová daň

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Sazby zálohy na daň dle § 38h odst. 2 zákona o daních z příjmů činí pro rok 2023: 15 % pro část základu pro výpočet zálohy, která nepřesahuje 4násobek průměrné mzdy (4 x 40 324 Kč = 161 296 Kč), 23 % pro část základu pro výpočet zálohy, která přesahuje 4násobek průměrné mzdy.
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Destilát určený k měření nalijeme do čistého odměrného válce (ten musí být vyšší, než samotný lihoměr) a vložíme do něj alkoholmetr tak, aby se volně pohyboval. Po zklidnění přečteme zobrazenou hodnotu na stupnici alkoholmetru. POZOR! Pro přesné měření by měla mít měřená tekutina teplotu 20° C.
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Vzorec pro výpočet obsahu alkoholu

Pro výpočet obsahu alkoholu lze využít vzorec pro odhalení gramů alkoholu v nápoji: 0,8 (hustota etanolu) x obsah sklenice/láhve (ml) x koncentrace alkoholu (% obj.) děleno 100. Podle takového vzorce by obsahoval velký (4 cl) panák tvrdého alkoholu s koncentrací 40 % 12,8 g alkoholu.
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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.
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Sazba daně z příjmů fyzických osob činí 15 % pro část základu daně do 48násobku průměrné mzdy a 23 % pro část základu daně přesahující 48násobek průměrné mzdy.
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Kdo je poplatníkem daně ze spotřeby : .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}}.IiOSLb .rsGxI.Ww4FFb,.Ww4FFb{background-color:#fff;border-radius:0px;border-width:0;box-shadow:none}.Ww4FFb .mnr-c:not(:empty),.mnr-c:not(:empty) .Ww4FFb,.Ww4FFb .Ww4FFb{box-shadow:none;margin-bottom:0px}.vt6azd{margin:0px 0px 8px}.vt6azd{margin:0px 0px 30px}.CBvvz{margin:-var(–sds-sys-measurement–space-sm) 0px 0px}.CBvvz{margin:-30px 0px 0px}
Z tohoto důvodu se nepřímé daně často označují jako daň ze spotřeby. U nepřímé daně nemůžeme předem jednoznačně určit, kdo bude jejím plátcem. Cenu zboží či služby včetně daně platí poplatník obchodníkovi, u kterého konkrétní zboží nebo službu zakoupí. Obchodník následně tuto daň zaplatí státu.
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Co jsou vybrané výrobky

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Vybrané výrobky jsou takové výrobky, které jsou zatížené spotřební daní. Výrobyk zatížené spotřební daní jsou líh, pivo, víno a meziprodukty, minerální oleje, tabákové výrobky, které jsou předmětem daně z tabákových výrobků. Tato daň se vás týká, pokud jste, nebo budete plátcem některé ze spotřebních daní.
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"Celkové ceny vína by přitom od příštího roku mohly narůst ještě znatelněji – podle plánů vlády má dojít ke zvýšení spodní sazby DPH ze 14 procent na 17,5 procenta." Víno je zdaňováno základní sazbou DPH, tedy v současnosti sazbou 20 %.
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U tichého vína je nulová spotřební daň. Náklady na pořízení tichého vína lze uplatnit při odečtu z daňového základu za předpokladu, že firma nebo podnikající fyz. osoba nakupuje dárkové balení vína s potiskem loga firmy, nebo visačkou s max. cenou u jednoho dárkového balíčku do 500,- Kč.
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Pro představu: půllitr dvanáctistupňového piva nebo 2 deci vína v sobě obsahují 16 g alkoholu, aktivní tělesná hmota je hmotnost člověka bez kostí a tuku – u mužů stačí vynásobit celkovou hmotnost 0,75 a pro ženy platí vzorec celková hmota x 0,5.
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