[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.labelle.cz\/operativni-a-financni-leasing\/#Article","mainEntityOfPage":"https:\/\/www.labelle.cz\/operativni-a-financni-leasing\/","headline":"Operativn\u00ed a finan\u010dn\u00ed leasing","name":"Operativn\u00ed a finan\u010dn\u00ed leasing","description":"Leasing znamen\u00e1 pron\u00e1jem, kdy poskytovatel leasingu (tedy vlastn\u00edk) do\u010dasn\u011b p\u0159enech\u00e1v\u00e1 ur\u010ditou v\u011bc k\u00a0u\u017e\u00edv\u00e1n\u00ed jin\u00e9mu subjektu (n\u00e1jemci).\u00a0N\u00e1jemce plat\u00ed u\u017e\u00edv\u00e1n\u00ed p\u0159edm\u011btu leasingov\u00e9 spole\u010dnosti spl\u00e1tky (n\u00e1jemn\u00e9).\u00a0 Finan\u010dn\u00ed pron\u00e1jem Dlouhodob\u00fd pron\u00e1jem na stanovenou dobu, kter\u00e1 je stejn\u00e1 jako doba pou\u017eitelnosti majetku.\u00a0Zpravidla ho prov\u00e1d\u011bj\u00ed tzv. Leasingov\u00e9 spole\u010dnosti.\u00a0N\u00e1jemce a pronaj\u00edmatel mezi sebou uzav\u00edraj\u00ed leasingovou smlouvu, podle","datePublished":"2023-05-07","dateModified":"2023-05-07","author":{"@type":"Person","@id":"https:\/\/www.labelle.cz\/author\/#Person","name":"","url":"https:\/\/www.labelle.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/9d25b0af9840660883a67790aa4f595ddc226aa4680c4cf7bc03a25c14fcef85?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9d25b0af9840660883a67790aa4f595ddc226aa4680c4cf7bc03a25c14fcef85?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"labelle.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.labelle.cz\/wp-content\/uploads\/img_a319466_w1793_t1530515070.jpg","url":"https:\/\/www.labelle.cz\/wp-content\/uploads\/img_a319466_w1793_t1530515070.jpg","height":0,"width":0},"url":"https:\/\/www.labelle.cz\/operativni-a-financni-leasing\/","wordCount":383,"articleBody":"Leasing znamen\u00e1 pron\u00e1jem, kdy poskytovatel leasingu (tedy vlastn\u00edk) do\u010dasn\u011b p\u0159enech\u00e1v\u00e1 ur\u010ditou v\u011bc k\u00a0u\u017e\u00edv\u00e1n\u00ed jin\u00e9mu subjektu (n\u00e1jemci).\u00a0N\u00e1jemce plat\u00ed u\u017e\u00edv\u00e1n\u00ed p\u0159edm\u011btu leasingov\u00e9 spole\u010dnosti spl\u00e1tky (n\u00e1jemn\u00e9).\u00a0\tFinan\u010dn\u00ed pron\u00e1jem\tDlouhodob\u00fd pron\u00e1jem na stanovenou dobu, kter\u00e1 je stejn\u00e1 jako doba pou\u017eitelnosti majetku.\u00a0Zpravidla ho prov\u00e1d\u011bj\u00ed tzv. Leasingov\u00e9 spole\u010dnosti.\u00a0N\u00e1jemce a pronaj\u00edmatel mezi sebou uzav\u00edraj\u00ed leasingovou smlouvu, podle kter\u00e9 se pak tyto slu\u017eby poskytuj\u00ed a plat\u00ed.\u00a0Mezi n\u00e1le\u017eitosti smlouvy pat\u0159\u00ed nap\u0159\u00edklad identifikace, v\u00fd\u0161e spl\u00e1tek a p\u0159edm\u011bt smlouvy. N\u00e1jemce zpravidla plat\u00ed nejd\u0159\u00edve z\u00e1lohu (akontaci \u2013 prvn\u00ed spl\u00e1tka).\u00a0Po stanovenou dobu plat\u00ed n\u00e1jemn\u00e9 (jednotliv\u00e9 spl\u00e1tky, kter\u00e9 p\u0159edstavuj\u00ed ro\u010dn\u00ed n\u00e1jemn\u00e9 \u2013 n\u00e1klady na poji\u0161t\u011bn\u00ed majetku, opravy, odpisy a zisk leasingov\u00e9 spole\u010dnosti).\u00a0U auta nem\u00e1me n\u00e1rok na odpo\u010det DPH, po\u010d\u00edt\u00e1 se tedy s\u00a0celou \u010d\u00e1stkou po\u0159\u00edzen\u00ed. \u00a0Pronaj\u00edmateli po celou dobu majetek pat\u0159\u00ed a odepisuje ho.\u00a0Je takov\u00fd pron\u00e1jem,\u00a0u kter\u00e9ho na konci doby n\u00e1jmu m\u016f\u017ee doj\u00edt k\u00a0odkupu p\u0159\u00edpadn\u011b bezplatn\u00e9ho p\u0159ed\u00e1n\u00ed p\u0159edm\u011btu n\u00e1jmu n\u00e1jemci.\t\u00a0\tOd 1. 1. 2009 se \u010dlen\u00ed finan\u010dn\u00ed pron\u00e1jem na dva druhy:\ta)\u00a0Leasing s\u00a0povinnost\u00ed odkupu p\u0159edm\u011btu n\u00e1jmu\tb)\u00a0Leasing s\u00a0opr\u00e1vn\u011bn\u00edm k\u00a0odkupu p\u0159edm\u011btu n\u00e1jmu\tPo skon\u010den\u00ed pron\u00e1jmu m\u016f\u017ee b\u00fdt majetek\u00a0bezplatn\u011b p\u0159ed\u00e1n nebo\u00a0\u00faplatn\u011b p\u0159ed\u00e1n.\t\tLeasingov\u00e1\u00a0smlouva\u00a0je\u00a0klasick\u00e1 smlouva mezi n\u00e1jemcem a pronaj\u00edmatelem.\u00a0Obsahuje: identifika\u010dn\u00ed \u00fadaje n\u00e1jemce a pronaj\u00edmatele,\u00a0datum p\u0159ed\u00e1n\u00ed p\u0159edm\u011btu n\u00e1jemci,\u00a0vstupn\u00ed cena p\u0159edm\u011btu (VC\u00a0u pronaj\u00edmatele, neboli po\u0159izovac\u00ed cena p\u0159edm\u011btu),\u00a0doba trv\u00e1n\u00ed smlouvy,\u00a0z\u016fstatkov\u00e1 hodnota na konci pron\u00e1jmu,\u00a0druh leasingu. Spl\u00e1tkov\u00fd\u00a0kalend\u00e1\u0159\u00a0je\u00a0p\u0159\u00edloha k\u00a0leasingov\u00e9 smlouv\u011b, kter\u00e1\u00a0slou\u017e\u00ed jako da\u0148ov\u00fd doklad pro v\u00fdpo\u010det DPH.\tOperativn\u00ed leasing\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\tJedn\u00e1 se o kr\u00e1tkodob\u00fd pron\u00e1jem. U tohoto typu se nep\u0159edpokl\u00e1d\u00e1 zm\u011bna vlastnictv\u00ed a pronaj\u00edman\u00e1 v\u011bc\tse tud\u00ed\u017e vrac\u00ed pronaj\u00edmateli. Doba \u017eivotnosti je del\u0161\u00ed ne\u017e doba pron\u00e1jmu.                                                                                                                                                                                                                                                                                                                                                                                        4.4\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Operativn\u00ed a finan\u010dn\u00ed leasing","item":"https:\/\/www.labelle.cz\/operativni-a-financni-leasing\/#breadcrumbitem"}]}]