{"id":1863,"date":"2022-03-23T21:13:08","date_gmt":"2022-03-23T21:13:08","guid":{"rendered":"https:\/\/blu-em.pl\/?p=1863"},"modified":"2022-03-23T21:13:08","modified_gmt":"2022-03-23T21:13:08","slug":"danina-solidarnosciowa","status":"publish","type":"post","link":"https:\/\/blu-em.pl\/en\/danina-solidarnosciowa\/","title":{"rendered":"Danina solidarno\u015bciowa"},"content":{"rendered":"<p>Danina solidarno\u015bciowa to podatek s\u0142u\u017c\u0105cy wsparciu os\u00f3b niepe\u0142nosprawnych, emeryt\u00f3w i rencist\u00f3w wprowadzony w 2019 r. Ju\u017c wkr\u00f3tce osoby fizyczne, kt\u00f3re uzyska\u0142y dochody o warto\u015bci<br>przewy\u017cszaj\u0105cej 1.000.000 z\u0142 w ci\u0105gu roku podatkowym, b\u0119d\u0105 zobowi\u0105zane ui\u015bci\u0107 danin\u0119 solidarno\u015bciow\u0105 (danina wynosi 4% nadwy\u017cki ponad t\u0119 kwot\u0119). Podatek ten jest uregulowany w<br>rozdziale 6a ustawy o podatku dochodowym od os\u00f3b fizycznych.<\/p>\n\n\n\n<p>Zgodnie z ustaw\u0105 podatek ten oblicza si\u0119 na zasadach okre\u015blonych w art. 27 ust. 1, ust. 9 i ust. 9A, art. 30b, art. 30c i art. 30f. W zwi\u0105zku z tym istotne s\u0105 dochody, kt\u00f3re wykazywane s\u0105 w zeznaniach rocznych: PIT-40a, PIT-36,<br>PIT-37, z niekt\u00f3rych zysk\u00f3w kapita\u0142owych w zeznaniu PIT-38, z dzia\u0142alno\u015bci gospodarczej<br>opodatkowanej stawk\u0105 liniow\u0105 PIT-36L, podatek dochodowy 19% w zeznaniu PIT-CFC. Dochody<br>poza zakresem daniny s\u0105 okre\u015blone w art. 30h ust. 2 ustawy i podatku dochodowym od os\u00f3b<br>fizycznych.<\/p>","protected":false},"excerpt":{"rendered":"<p>Danina solidarno\u015bciowa to podatek s\u0142u\u017c\u0105cy wsparciu os\u00f3b niepe\u0142nosprawnych, emeryt\u00f3w i rencist\u00f3w wprowadzony w 2019 r. Ju\u017c wkr\u00f3tce osoby fizyczne, kt\u00f3re uzyska\u0142y dochody o warto\u015bciprzewy\u017cszaj\u0105cej 1.000.000 z\u0142 w ci\u0105gu roku podatkowym, b\u0119d\u0105 zobowi\u0105zane ui\u015bci\u0107 danin\u0119 solidarno\u015bciow\u0105 (danina wynosi 4% nadwy\u017cki ponad t\u0119 kwot\u0119). Podatek ten jest uregulowany wrozdziale 6a ustawy o podatku dochodowym od os\u00f3b fizycznych. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1864,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[]}},"_links":{"self":[{"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/posts\/1863","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/comments?post=1863"}],"version-history":[{"count":1,"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/posts\/1863\/revisions"}],"predecessor-version":[{"id":1865,"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/posts\/1863\/revisions\/1865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/media\/1864"}],"wp:attachment":[{"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/media?parent=1863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/categories?post=1863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blu-em.pl\/en\/wp-json\/wp\/v2\/tags?post=1863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}