{"id":1166,"date":"2019-03-07T06:21:00","date_gmt":"2019-03-07T05:21:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1166"},"modified":"2024-04-24T06:22:26","modified_gmt":"2024-04-24T04:22:26","slug":"manka-obecne-vc-nedolozenych-mank-ucetni-a-danove-reseni","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/manka-obecne-vc-nedolozenych-mank-ucetni-a-danove-reseni","title":{"rendered":"Manka obecn\u011b v\u010d. nedolo\u017een\u00fdch mank (\u00fa\u010detn\u00ed a da\u0148ov\u00e9 \u0159e\u0161en\u00ed)"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-239-1024x678.jpeg\" alt=\"\" class=\"wp-image-1167\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-239-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-239-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-239-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-239.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159esto\u017ee posledn\u00ed v\u00fdznamnou legislativn\u00ed zm\u011bnou pro\u0161la manka v&nbsp;\u010dervenci 2017 d\u00edky novele z\u00e1kona o DPH, bylo by vhodn\u00e9 sou\u010dasnou problematiku z&nbsp;pohledu \u00fa\u010detnictv\u00ed a dan\u00ed shrnout.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nejprve terminologick\u00e9 up\u0159esn\u011bn\u00ed. Zat\u00edmco mankem se dle z\u00e1kona o \u00fa\u010detnictv\u00ed rozum\u00ed neprok\u00e1zan\u00fd z\u00e1porn\u00fd rozd\u00edl mezi skute\u010dn\u00fdm stavem a stavem \u00fa\u010detn\u00edm, \u0161koda je ch\u00e1p\u00e1na jako po\u0161kozen\u00ed nebo zni\u010den\u00ed majetku. Jejich \u00fa\u010detn\u00ed a da\u0148ov\u00e9 \u0159e\u0161en\u00ed je v\u0161ak obdobn\u00e9. Za manko v\u0161ak nejsou pova\u017eov\u00e1ny technologick\u00e9 p\u0159irozen\u00e9 \u00fabytky. Ty by m\u011bly b\u00fdt zohledn\u011bny ve vnitropodnikov\u00e9 sm\u011brnici, kter\u00e1 by m\u011bla vych\u00e1zet z&nbsp;nam\u011b\u0159en\u00fdch \u00fadaj\u016f (ka\u017een\u00ed potravin, maloobchodn\u00ed ztratn\u00e9 atd.). Konkr\u00e9tn\u00ed postup v\u00fdpo\u010dtu p\u0159irozen\u00fdch \u00fabytku nen\u00ed legislativn\u011b vymezen a je tak v\u017edy na podnikatelsk\u00e9m subjektu, aby prok\u00e1zal re\u00e1ln\u00fd z\u00e1klad t\u011bchto v\u00fdpo\u010dt\u016f. Manka mohou b\u00fdt v&nbsp;obhajiteln\u00fdch p\u0159\u00edpadech kompenzov\u00e1na s&nbsp;p\u0159ebytky (nap\u0159. na prvn\u00ed pohled identick\u00e9 snadno zam\u011bniteln\u00e9 \u0161rouby atd.).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Manka z&nbsp;pohledu \u00fa\u010detnictv\u00ed a dan\u011b z p\u0159\u00edjm\u016f<\/strong><br>Manka, obvykle zji\u0161t\u011bn\u00e1 inventarizac\u00ed, mus\u00ed b\u00fdt evidov\u00e1na na samostatn\u00e9m n\u00e1kladov\u00e9m \u00fa\u010dtu \u2013 obvykle 549. P\u0159i\u010dem\u017e da\u0148ov\u011b uznateln\u00e1 jsou do v\u00fd\u0161e jejich n\u00e1hrady \u010di cel\u00e1 v&nbsp;p\u0159\u00edpad\u011b potvrzen\u00ed Policie \u010cR o nezn\u00e1m\u00e9m pachateli. Pokud tedy nap\u0159. vznikne manko ve v\u00fd\u0161i 100&nbsp;000,- a p\u0159iznan\u00e9 pojistn\u00e9 pln\u011bn\u00ed \u010din\u00ed 80&nbsp;000,-, pak ta \u010d\u00e1st manka ve v\u00fd\u0161i 80&nbsp;000,- je da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem a 20&nbsp;000,- z\u016fstane neda\u0148ov\u00fdm n\u00e1kladem. Z&nbsp;tohoto d\u016fvodu je vhodn\u00e9 vytvo\u0159it pro \u00fa\u010det mank 2 \u00fa\u010detn\u00ed analytiky dle da\u0148ov\u00e9 uznatelnosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Manka z&nbsp;pohledu DPH<\/strong><br>V&nbsp;p\u0159\u00edpad\u011b, \u017ee p\u0159i koupi majetku byl uplatn\u011bn odpo\u010det DPH na vstupu a ve stanoven\u00e9 lh\u016ft\u011b vznikne nedolo\u017een\u00e9 manko na tomto majetku, vznik\u00e1 povinnost p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det vr\u00e1tit. Tedy v&nbsp;p\u0159\u00edpad\u011b pouze \u010d\u00e1ste\u010dn\u00e9ho odpo\u010dtu je pl\u00e1tce povinen vr\u00e1tit pouze tu \u010d\u00e1st, kter\u00e1 byla p\u016fvodn\u011b n\u00e1rokov\u00e1na. Odpo\u010det se vrac\u00ed u toho manka, u kter\u00e9ho pl\u00e1tce \u0159\u00e1dn\u011b nedolo\u017e\u00ed zni\u010den\u00ed, ztr\u00e1tu nebo odcizen\u00ed majetku. Za dolo\u017een\u00e9 manko se pova\u017euje ztr\u00e1ta dolo\u017een\u00e1 posudkem poji\u0161\u0165ovny, soudn\u00edm znalcem, polici\u00ed a stejn\u011b tak manko p\u0159edepsan\u00e9 k&nbsp;\u00fahrad\u011b odpov\u011bdn\u00fdm osob\u00e1m. P\u0159irozen\u00e9 \u00fabytky se rovn\u011b\u017e nepova\u017euj\u00ed za manko. V&nbsp;p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce nen\u00ed schopen p\u0159esn\u011b zjistit p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det u chyb\u011bj\u00edc\u00edho majetku, lze postupovat s&nbsp;vyu\u017eit\u00edm \u00fa\u010detn\u00edch oce\u0148ovac\u00edch metod FIFO nebo v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru (nap\u0159. pro nedolo\u017een\u00e1 manka vlastn\u00ed v\u00fdroby).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stanovenou lh\u016ftou se rozum\u00ed:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 roky pro obchodn\u00ed majetek (z\u00e1soby a drobn\u00fd dlouhodob\u00fd majetek),<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10 let pro stavby, jednotky a jejich technick\u00e9 zhodnocen\u00ed,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5 let pro ostatn\u00ed dlouhodob\u00fd majetek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;p\u0159\u00edpad\u011b, \u017ee tyto \u010dasov\u00e9 lh\u016fty ji\u017e uplynuly, povinnost p\u016fvodn\u011b uplatn\u011bn\u00ed odpo\u010det vr\u00e1tit zanik\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;\u00fa\u010dinnost\u00ed od 1. \u010dervence 2017 plat\u00ed nov\u00fd zp\u016fsob vypo\u0159\u00e1d\u00e1n\u00ed mank z&nbsp;pohledu DPH:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cel\u00fd p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det pro obchodn\u00ed majetek se vrac\u00ed pomoc\u00ed vyrovn\u00e1n\u00ed odpo\u010dtu dan\u011b \u2013 \u0159. 45 p\u0159izn\u00e1n\u00ed k&nbsp;DPH (Korekce odpo\u010dt\u016f dan\u011b). Zde v\u0161ak pozor. Obchodn\u00ed majetek podl\u00e9h\u00e1 vyrovn\u00e1n\u00ed pouze v&nbsp;p\u0159\u00edpad\u011b, \u017ee nebyl doposud pou\u017eit. U ji\u017e \u201espot\u0159ebovan\u00e9ho\u201c majetku tak nevznik\u00e1 z&nbsp;titulu nedolo\u017een\u00e9ho manka povinnost vr\u00e1tit p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det. Ze z\u00e1kona v\u0161ak nen\u00ed jasn\u00e9, jak se pou\u017eit\u00ed majetku posuzuje, zda podle vnit\u0159n\u00edch \u00fa\u010detn\u00edch sm\u011brnic o \u00fa\u010dtov\u00e1n\u00ed DDHM \u010di nikoliv.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det pro zb\u00fdvaj\u00edc\u00ed majetek je vr\u00e1cen p\u0159es \u00fapravu odpo\u010dtu dan\u011b na \u0159. 60 p\u0159izn\u00e1n\u00ed k&nbsp;DPH. Zde se v\u0161ak vrac\u00ed uplatn\u011bn\u00fd odpo\u010det pouze v&nbsp;pom\u011brn\u00e9 v\u00fd\u0161i s&nbsp;ohledem na lh\u016ftu pro sledov\u00e1n\u00ed majetku (5 nebo 10 let). Tedy nap\u0159\u00edklad, pokud u ostatn\u00edho dlouhodob\u00e9ho majetku, kter\u00fd se takto sleduje 5 let, dojde v&nbsp;pr\u016fb\u011bhu 4. roku k&nbsp;manku, z\u016fst\u00e1v\u00e1 pl\u00e1tci odpo\u010det ve v\u00fd\u0161i p\u016fvodn\u00edch 3\/5 odpo\u010dtu, a 1\/5 odpo\u010dtu je vr\u00e1cena ve 4. roce a zb\u00fdvaj\u00edc\u00ed 1\/5 v&nbsp;roce 5.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tyto \u00fapravy se prov\u00e1d\u00ed v&nbsp;p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m pl\u00e1tce v\u011bd\u011bl (zjistil)\/m\u011bl v\u011bd\u011bt\/mohl v\u011bd\u011bt, \u017ee k&nbsp;nedolo\u017een\u00e9mu manku do\u0161lo.Takov\u00fdto n\u00e1klad (vr\u00e1cen\u00fd odpo\u010det) z&nbsp;titulu nedolo\u017een\u00fdch mank je pak da\u0148ov\u011b neuznateln\u00fdm n\u00e1kladem z&nbsp;pohledu dan\u011b z&nbsp;p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maty\u00e1\u0161 B\u00edla<\/strong><br>Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>P\u0159esto\u017ee posledn\u00ed v\u00fdznamnou legislativn\u00ed zm\u011bnou pro\u0161la manka v&nbsp;\u010dervenci 2017 d\u00edky novele z\u00e1kona o DPH, bylo by vhodn\u00e9 sou\u010dasnou problematiku z&nbsp;pohledu \u00fa\u010detnictv\u00ed a dan\u00ed shrnout. Nejprve terminologick\u00e9 up\u0159esn\u011bn\u00ed. Zat\u00edmco mankem se dle z\u00e1kona o \u00fa\u010detnictv\u00ed rozum\u00ed neprok\u00e1zan\u00fd z\u00e1porn\u00fd rozd\u00edl mezi skute\u010dn\u00fdm stavem a stavem \u00fa\u010detn\u00edm, \u0161koda je ch\u00e1p\u00e1na jako po\u0161kozen\u00ed nebo zni\u010den\u00ed majetku. Jejich \u00fa\u010detn\u00ed a [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1167,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Manka obecn\u011b v\u010d. nedolo\u017een\u00fdch mank (\u00fa\u010detn\u00ed a da\u0148ov\u00e9 \u0159e\u0161en\u00ed) | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Manka obecn\u011b v\u010d. nedolo\u017een\u00fdch mank (\u00fa\u010detn\u00ed a da\u0148ov\u00e9 \u0159e\u0161en\u00ed) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"P\u0159esto\u017ee posledn\u00ed v\u00fdznamnou legislativn\u00ed zm\u011bnou pro\u0161la manka v&nbsp;\u010dervenci 2017 d\u00edky novele z\u00e1kona o DPH, bylo by vhodn\u00e9 sou\u010dasnou problematiku z&nbsp;pohledu \u00fa\u010detnictv\u00ed a dan\u00ed shrnout. Nejprve terminologick\u00e9 up\u0159esn\u011bn\u00ed. Zat\u00edmco mankem se dle z\u00e1kona o \u00fa\u010detnictv\u00ed rozum\u00ed neprok\u00e1zan\u00fd z\u00e1porn\u00fd rozd\u00edl mezi skute\u010dn\u00fdm stavem a stavem \u00fa\u010detn\u00edm, \u0161koda je ch\u00e1p\u00e1na jako po\u0161kozen\u00ed nebo zni\u010den\u00ed majetku. Jejich \u00fa\u010detn\u00ed a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/manka-obecne-vc-nedolozenych-mank-ucetni-a-danove-reseni\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-07T05:21:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-24T04:22:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-239.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"715\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd 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