. "Accounting, financial and tax aspects of creating reserves and cultivation activities"@en . "Z(MSM6215648902)" . "\u00DA\u010Detn\u00ED, da\u0148ov\u00E9 a finan\u010Dn\u00ED aspekty tvorby a \u010Derp\u00E1n\u00ED rezerv na p\u011Bstebn\u00ED \u010Dinnost" . "Accounting, financial and tax aspects of creating reserves and cultivation activities"@en . "RIV/62156489:43410/11:00172961!RIV12-MSM-43410___" . . "income tax; reserve for cultivation activities; revenues from financial funds; blocked account"@en . "\u00DA\u010Detn\u00ED, da\u0148ov\u00E9 a finan\u010Dn\u00ED aspekty tvorby a \u010Derp\u00E1n\u00ED rezerv na p\u011Bstebn\u00ED \u010Dinnost"@cs . "Dud\u00EDk, Roman" . "According to the Act on reserves No. 593/1992 Coll., for ascertaining the income tax basis (ZoR) owners of forests in the Czech Republic can create a reserve for cultivation activities that are an acceptable expense (costs) according to ZDP. The issue of reserves for cultivation activities for forest management is quite complicated and disputable. The important aspect from the viewpoint of ZoR and the financial management of the forest enterprise is the obligation to deposit financial resources equal to the reserves created according to Section 9 in a special blocked account in the bank. Depositing financial funds from the viewpoint of the Czech tax administration, financial institutions and the useful framework of creating reserves as well as the relation to the financial management of the forest enterprise is discussed in this article."@en . . "CZ - \u010Cesk\u00E1 republika" . . "\u00DA\u010Detn\u00ED, da\u0148ov\u00E9 a finan\u010Dn\u00ED aspekty tvorby a \u010Derp\u00E1n\u00ED rezerv na p\u011Bstebn\u00ED \u010Dinnost" . "43410" . . . . "[FED9AA6ADCAE]" . . "0322-9688" . "3"^^ . . "3"^^ . "2" . "Zpr\u00E1vy lesnick\u00E9ho v\u00FDzkumu" . . "\u0160afa\u0159\u00EDk, Dalibor" . "4"^^ . . "Vlastn\u00EDci les\u016F v \u010Cesk\u00E9 republice mohou podle z\u00E1kona \u010D. 593/1992 Sb., o rezerv\u00E1ch pro zji\u0161t\u011Bn\u00ED z\u00E1kladu dan\u011B z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F (ZoR) vytv\u00E1\u0159et rezervu na p\u011Bstebn\u00ED \u010Dinnost, kter\u00E1 je uznateln\u00FDm v\u00FDdajem (n\u00E1kladem) podle z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F (ZDP). V\u00FDznamem tvorby rezerv na p\u011Bstebn\u00ED \u010Dinnost je p\u0159ekonat \u010Dasov\u00FD nesoulad mezi v\u00FDnosy (p\u0159\u00EDjmy) za tr\u017Eby z vyt\u011B\u017Een\u00E9ho d\u0159\u00EDv\u00ED a n\u00E1sledn\u00FDmi n\u00E1klady (v\u00FDdaji) na p\u011Bstebn\u00ED \u010Dinnost spojen\u00FDmi s obnovou a v\u00FDchovou lesn\u00EDch kultur a porost\u016F. V\u00FDznamn\u00FDm aspektem z pohledu ZoR a finan\u010Dn\u00EDho \u0159\u00EDzen\u00ED lesn\u00EDho podniku je povinnost ukl\u00E1dat pen\u011B\u017En\u00ED prost\u0159edky ve v\u00FD\u0161i rezerv tvo\u0159en\u00FDch podle \u00A7 9 na zvl\u00E1\u0161tn\u00ED v\u00E1zan\u00FD \u00FA\u010Det v bance. C\u00EDlem p\u0159\u00EDsp\u011Bvku je up\u0159esnit n\u011Bkter\u00E9 v\u00FDkladov\u00E9 nejasnosti t\u00FDkaj\u00EDc\u00ED se ukl\u00E1d\u00E1n\u00ED pen\u011B\u017En\u00EDch prost\u0159edk\u016F ve v\u00FD\u0161i rezerv podle ZoR a souvisej\u00EDc\u00EDho \u010Derp\u00E1n\u00ED t\u011Bchto pen\u011B\u017En\u00EDch prost\u0159edk\u016F, jeliko\u017E ZoR d\u00E1le detailn\u011Bji nevymezuje pojem %22zvl\u00E1\u0161tn\u00ED v\u00E1zan\u00FD \u00FA\u010Det%22. Problematika byla konzultov\u00E1na na Odboru 39 -- Metodika a v\u00FDkon dan\u00ED z p\u0159\u00EDjm\u016F Ministerstva financ\u00ED \u010CR -- \u00DAst\u0159edn\u00ED finan\u010Dn\u00ED a da\u0148ov\u00E9 \u0159editelstv\u00ED ve smyslu mo\u017Enosti vyu\u017E\u00EDt ke spln\u011Bn\u00ED z\u00E1konn\u00E9 povinnosti ulo\u017Een\u00ED pen\u011B\u017En\u00EDch prost\u0159edk\u016F n\u011Bkter\u00E9 specifick\u00E9 bankovn\u00ED produkty, nap\u0159. kr\u00E1tkodob\u00E1 bankovn\u00ED depozita a depozitn\u00ED sm\u011Bnky, jeliko\u017E vklady na typy v\u00E1zan\u00FDch \u00FA\u010Dt\u016F b\u00FDvaj\u00ED zpravidla \u00FAro\u010Deny velmi n\u00EDzkou \u00FArokovou sazbou, co\u017E zejm\u00E9na v dne\u0161n\u00ED dob\u011B, m\u016F\u017Ee zvy\u0161ovat kreditn\u00ED riziko nesen\u00E9 poplatn\u00EDkem. P\u011Bstebn\u00ED \u010Dinnost\u00ED se pro \u00FA\u010Dely ZoR rozum\u00ED obnova lesa a ve\u0161ker\u00E9 v\u00FDchovn\u00E9 \u010Dinnosti prov\u00E1d\u011Bn\u00E9 v porostech do 40 let jejich v\u011Bku, ochrana lesa a opat\u0159en\u00ED k obnov\u011B porost\u016F s nevhodnou nebo n\u00E1hradn\u00ED d\u0159evinnou skladbou. Rezervu lze tvo\u0159it a \u010Derpat jen na v\u00FDkony uveden\u00E9 v p\u0159\u00EDloze z\u00E1kona. Z\u00E1konod\u00E1rce v\u00FD\u0161e uveden\u00FDm sleduje c\u00EDl, aby poplatn\u00EDkovi v roce t\u011B\u017Eby nebyly formou dan\u011B z p\u0159\u00EDjm\u016F od\u010Derp\u00E1ny finan\u010Dn\u00ED prost\u0159edky, kter\u00E9 v n\u00E1sleduj\u00EDc\u00EDch letech mus\u00ED postupn\u011B vynakl\u00E1dat na obnovu lesa, ochranu a zaji\u0161t\u011Bn\u00ED kultur a v\u00FDchovu lesn\u00EDch porost\u016F. Depozitn\u00ED sm\u011Bnku z pohledu \u0159\u00EDzen\u00ED pen\u011B\u017En\u00EDch prost\u0159edk\u016F vyt"@cs . "236474" . . . "RIV/62156489:43410/11:00172961" . "Hlav\u00E1\u010Dkov\u00E1, Petra" . "Vlastn\u00EDci les\u016F v \u010Cesk\u00E9 republice mohou podle z\u00E1kona \u010D. 593/1992 Sb., o rezerv\u00E1ch pro zji\u0161t\u011Bn\u00ED z\u00E1kladu dan\u011B z p\u0159\u00EDjm\u016F, ve zn\u011Bn\u00ED pozd\u011Bj\u0161\u00EDch p\u0159edpis\u016F (ZoR) vytv\u00E1\u0159et rezervu na p\u011Bstebn\u00ED \u010Dinnost, kter\u00E1 je uznateln\u00FDm v\u00FDdajem (n\u00E1kladem) podle z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F (ZDP). V\u00FDznamem tvorby rezerv na p\u011Bstebn\u00ED \u010Dinnost je p\u0159ekonat \u010Dasov\u00FD nesoulad mezi v\u00FDnosy (p\u0159\u00EDjmy) za tr\u017Eby z vyt\u011B\u017Een\u00E9ho d\u0159\u00EDv\u00ED a n\u00E1sledn\u00FDmi n\u00E1klady (v\u00FDdaji) na p\u011Bstebn\u00ED \u010Dinnost spojen\u00FDmi s obnovou a v\u00FDchovou lesn\u00EDch kultur a porost\u016F. V\u00FDznamn\u00FDm aspektem z pohledu ZoR a finan\u010Dn\u00EDho \u0159\u00EDzen\u00ED lesn\u00EDho podniku je povinnost ukl\u00E1dat pen\u011B\u017En\u00ED prost\u0159edky ve v\u00FD\u0161i rezerv tvo\u0159en\u00FDch podle \u00A7 9 na zvl\u00E1\u0161tn\u00ED v\u00E1zan\u00FD \u00FA\u010Det v bance. C\u00EDlem p\u0159\u00EDsp\u011Bvku je up\u0159esnit n\u011Bkter\u00E9 v\u00FDkladov\u00E9 nejasnosti t\u00FDkaj\u00EDc\u00ED se ukl\u00E1d\u00E1n\u00ED pen\u011B\u017En\u00EDch prost\u0159edk\u016F ve v\u00FD\u0161i rezerv podle ZoR a souvisej\u00EDc\u00EDho \u010Derp\u00E1n\u00ED t\u011Bchto pen\u011B\u017En\u00EDch prost\u0159edk\u016F, jeliko\u017E ZoR d\u00E1le detailn\u011Bji nevymezuje pojem %22zvl\u00E1\u0161tn\u00ED v\u00E1zan\u00FD \u00FA\u010Det%22. Problematika byla konzultov\u00E1na na Odboru 39 -- Metodika a v\u00FDkon dan\u00ED z p\u0159\u00EDjm\u016F Ministerstva financ\u00ED \u010CR -- \u00DAst\u0159edn\u00ED finan\u010Dn\u00ED a da\u0148ov\u00E9 \u0159editelstv\u00ED ve smyslu mo\u017Enosti vyu\u017E\u00EDt ke spln\u011Bn\u00ED z\u00E1konn\u00E9 povinnosti ulo\u017Een\u00ED pen\u011B\u017En\u00EDch prost\u0159edk\u016F n\u011Bkter\u00E9 specifick\u00E9 bankovn\u00ED produkty, nap\u0159. kr\u00E1tkodob\u00E1 bankovn\u00ED depozita a depozitn\u00ED sm\u011Bnky, jeliko\u017E vklady na typy v\u00E1zan\u00FDch \u00FA\u010Dt\u016F b\u00FDvaj\u00ED zpravidla \u00FAro\u010Deny velmi n\u00EDzkou \u00FArokovou sazbou, co\u017E zejm\u00E9na v dne\u0161n\u00ED dob\u011B, m\u016F\u017Ee zvy\u0161ovat kreditn\u00ED riziko nesen\u00E9 poplatn\u00EDkem. P\u011Bstebn\u00ED \u010Dinnost\u00ED se pro \u00FA\u010Dely ZoR rozum\u00ED obnova lesa a ve\u0161ker\u00E9 v\u00FDchovn\u00E9 \u010Dinnosti prov\u00E1d\u011Bn\u00E9 v porostech do 40 let jejich v\u011Bku, ochrana lesa a opat\u0159en\u00ED k obnov\u011B porost\u016F s nevhodnou nebo n\u00E1hradn\u00ED d\u0159evinnou skladbou. Rezervu lze tvo\u0159it a \u010Derpat jen na v\u00FDkony uveden\u00E9 v p\u0159\u00EDloze z\u00E1kona. Z\u00E1konod\u00E1rce v\u00FD\u0161e uveden\u00FDm sleduje c\u00EDl, aby poplatn\u00EDkovi v roce t\u011B\u017Eby nebyly formou dan\u011B z p\u0159\u00EDjm\u016F od\u010Derp\u00E1ny finan\u010Dn\u00ED prost\u0159edky, kter\u00E9 v n\u00E1sleduj\u00EDc\u00EDch letech mus\u00ED postupn\u011B vynakl\u00E1dat na obnovu lesa, ochranu a zaji\u0161t\u011Bn\u00ED kultur a v\u00FDchovu lesn\u00EDch porost\u016F. Depozitn\u00ED sm\u011Bnku z pohledu \u0159\u00EDzen\u00ED pen\u011B\u017En\u00EDch prost\u0159edk\u016F vyt" . . . "\u00DA\u010Detn\u00ED, da\u0148ov\u00E9 a finan\u010Dn\u00ED aspekty tvorby a \u010Derp\u00E1n\u00ED rezerv na p\u011Bstebn\u00ED \u010Dinnost"@cs . "56, 2011" . . . . .