If you earn a living as an entrepreneur or make a living in some way, you will not need to pay a basic number of forms, you will have to fill in the areas. The plot with one is intended for entrepreneurs, the second is for those who rent their property or have earned a different way.

Models treasure

Kateina Petrov earned 230,000 crowns in an employment relationship, the employer paid a deposit of 36,000 crowns for her and paid 28,750 crowns in social and health insurance. Kateina business certificate, the company as a financial advisor. Her business income in 2006 was 100,000 crowns, for 60,000 she bought a laptop, which she will depreciate for three years (the first year 20 percent, gave two percent 40 percent of the price, she keeps records of depreciation), on material and rei published 40,000 crowns, she paid 10,000 crowns for insurance. Advances for income tax did not apply.

  • Tax return area 1 entrepreneur and other self-employed activities HERE

She rented 120,000 crowns for renting the apartment, 45,000 in connection with the rent. Kateina has decided to create reserves so that she can renovate the apartment in 5 years, each year she will add 50,000 crowns to the reserves (she keeps special documentation), she started this year. It should be noted that Kateina should be in personal ownership, but did not live in it, she lives in a family house with a friend. If she lived in the apartment and rented only its share, she would not be able to claim the full benefits, but only their relative share.

Unmarked blank: Check one of the options whether you keep tax records, which replaced a simple ethnicity, or you keep an ethnicity (two double). If none of these options accrues to you, because you only record your income and deduct the extra data from them according to the law, tick the box: I apply the data as a percentage of income.

Dec 101: Fill in income from business or other self-employment. These are mainly incomes from agricultural production, business, business according to special regulations, which include, for example, the length of a company or a lawyer. The box is also intended for people with an independent license (for example, artists, athletes) or honored authors. It is also filled with experts, interpreters and bankruptcy officers.
Model: Kateina Petrov had income from financial advice in the amount of 100,000 crowns, she will write this information in the box.

Dec 102: If you are ethnic or keep tax records and you want to deduct the actual data, write here about the costs from your records, including insurance. If you opt for pauln costs, take a percentage of the income.
Model: Kateina could deduct 50 percent (50,000 crowns) of her income, but because she will apply depreciation for the purchase of a laptop, she decided to claim the actual expenses (40 thousand for materials and expenses, 10 thousand paid insurance premiums). Thus, in 102, he mentions 50,000 K.

Dec 103: Fill in paid social and health insurance, in case you deduct the flat costs. If you keep tax records or ethnicity, leave the field blank because you have insured it in previous data.

Dec 104: Sweat: dec 101 minus 102 minus 103, drink the result here.

Dec 105: Here you can pay non-cash income and tax rights. When the client has agreed to a financial reward for the image. The basis is data from tax records and ethnicity.

Dec 106: Due to the tax of rights and expenses, which were not as a physical pension, but affected the tax base. These may include, for example, depreciation of tangible assets and the creation of provisions.
Model: Kateina has not bought a laptop since she was the expense of the profit, because it was more than 40,000 crowns. It has thus become a long-term tangible asset that you need to depreciate. Office equipment is depreciated over a period of three years and one of the monch models is the deduction of 20 percent of the purchase price in the first year and 40 percent in the second and third year. This model was also chosen by Kateina Petrov, so this year I will receive 12,000 crowns (60,000 x 20% = 12,000). He will be able to leave 24,000 a year, so a year.

dky 107 a 110: These are the entrepreneurs who distribute their income to a cooperating person. It is important to keep in mind that those who have a cooperating person cannot immediately apply a common tax.

Dec 107: Write down the income that the entrepreneur distributed to his wife, husband or other cooperating person. In this case, a maximum of 50 percent and the amount by which the income exceeds the expenses may not be deducted by more than 540,000 crowns for the entire tax period or 45,000 crowns per month. In the case of other co-operation of persons living in the household with the entrepreneur, they are distributed so that their share in the common income does not exceed 30 percent, the amount by which the income exceeds the data may amount to a maximum of 180,000 crowns for the tax period. Income and expenses cannot be distributed to the cycle of obligated children and husband, whom the entrepreneur is nurturing.

Dec 108: Fill in the box with the entered data. Salary for n similar rules as for income 107.

Dec 109: If you are a collaborating person, enter the name in the box, which is the case.

Dec 110: In this section, write the data that seems to you as a cooperating person.

Dec 111: The income is written in the amount of income, which relates to several periods. For example, the inventor invented a new device, and when a patent is sold to him, he will receive one million crowns paid for it once. The costs associated with the production of pitom cost 300,000 crowns. I wish to spread it over three years (because the author’s first can be divided into a maximum of 3 parts), ie each year to give 333,333 crowns minus 100,000 crowns at a time (300,000 crowns at a rate divided into three years), so he has 233 333 K. The remaining 2/3 of the length of the bag must be entered in the area of ​​word 3 and the tax is the average tax rate, as it comes from the other income received after the deduction of one-thirds in the amount of 233 333 crowns. This procedure is suitable for him not to tax the entire rate at once in the exchange dog.

Dec 113: According to the formula in the formula, set the income and deduct the expenses. Therefore, thanks to 104 + 105 + 108 + 109 + 112 – 106 – 107 – 110 – 111. Transfer the result to the 37th base of the tax credit.
Model: Kateina Petrov found out that the PJM and the 100 000 korun cost 50 000 korun and the odpisy (sti) notebook 12 000 korun, or 113 napsala vsledek 38 000 korun.

the situation in the end you.

Opt vm pomhme s danmi

2. Give you some pumping

A: If you keep ethnicity (two double), fill in turnover data, if you have applied depreciation, enter data here, even if you only keep tax records.

B: Under the letter B you have to list the activity from which you had the most returns.

C: You only complete this report if the changes took place during 2006.
Model: Because Kateina started her business in 2006, fill in this field.

D: The table is intended for entrepreneurs who keep tax records. Thus, for example, money diaries and other documents serve as a basis for filling in the fields on this page.

You can find many electronic tax return forms on the Internet, which contain a separate sheet of tax records, you do not need to fill out this sheet and submit it to the tax return. This table fully replaces it first. In the first column you will return the data from the end of the previous year (you will find them in the last tax return), in the second column you will enter the current status according to your records. Of course, you do not have to fill in the optional data, because they do not affect the tax liability.

Tangible fixed assets assets that you will record and depreciate their value. In principle, the salary that an individual thing that you bought for less than 40,000 crowns will be such property.

Resources: Things you bought but not yet used to make a profit. For example, a censer under hair dyes in a suitable action, a chest of purchase dried wood, from which he will make tables and chairs for the next three years…

Receivables including loans and loans: Pensions that you have paid to someone or that someone should pay for your services and have not yet done so.

Zvazky vetn pijatch vr a pjek: On the contrary, if you have to pay someone and you have not done so yet, it is a bundle. Likewise, if Kateina drank from our treasure on a laptop at the bank, she would bring a long stunt here.

Reserves: Reserves that you create (in case you do not apply expenses) for future repairs and renewal of business assets. The creation of reserves is clearly explained in the area of ​​2 tax returns, because Kateina from the model deposit creates a reserve for the repair of the rented apartment.

The separate salary includes the salary paid to the employees (the so-called gross salary, ie what the employee has in the salary ratio).

Model: Kateina started her business in 2006, so she writes zeros in the first column. In the second column, the value of the notebook after depreciation is 12,000 (ie 60,000 – 12,000 = 48,000 crowns). Because she bought the laptop for cash, there is no day

E: The table lists the documents for filling in 105 and 106 (do not cash donations or do not cash out). The entrepreneur finds data in tax records and ethnicity. The entrepreneur shall enter here, for example, depreciation or reserves, which he is able to restore, for example, machines equipped or reconstructed office space.

Model: In this field, Kateina will state the information that she is depreciating her laptop and her annual depreciation. Information about how the acquisition value was equipped, how it depreciates and how the residual value of the laptop is, while Kateina records the journey separately, say in the book of tangible assets or in the pot file.

F. It sails an entrepreneur who is associated without the first subjectivity. Mention the others only.

G. + H. Who has a cooperating person, or is such a person (fill in sections 107 and 108), fill in the data here.