[{"question":"V\u00fddavky uplat\u0148ovan\u00e9 v jednoduchom \u00fa\u010dtovn\u00edctve a n\u00e1klady v podvojnom \u00fa\u010dtovn\u00edctve v zmysle z\u00e1kona o dani z pr\u00edjmov sa naz\u00fdvaj\u00fa","answers":["\u00fa\u010dtovn\u00e9 v\u00fddavky","da\u0148ov\u00e9 v\u00fddavky","\u00fa\u010dtovn\u00e9 n\u00e1klady","n\u00e1kladov\u00e9 v\u00fddavky"],"correct":"da\u0148ov\u00e9 v\u00fddavky","order":"1"},{"question":"Fixn\u00e1 suma v ktorej s\u00fa zahrnut\u00e9 v\u0161etky da\u0148ov\u00e9 v\u00fddavky sa naz\u00fdva:","answers":["preukazate\u013en\u00e9 v\u00fddavky","pau\u0161\u00e1lne v\u00fddavky","\u00fa\u010dtovn\u00e9 v\u00fddavky","\u00fa\u010dtovn\u00e9 n\u00e1klady"],"correct":"pau\u0161\u00e1lne v\u00fddavky","order":"2"},{"question":"Pau\u0161\u00e1lne v\u00fddavky predstavuj\u00fa:","answers":["60% zo zdanite\u013en\u00e9ho pr\u00edjmu","50% zo zdanite\u013en\u00e9ho pr\u00edjmu","40% zo zdanite\u013en\u00e9ho pr\u00edjmu","25% zo zdanite\u013en\u00e9ho pr\u00edjmu"],"correct":"40% zo zdanite\u013en\u00e9ho pr\u00edjmu","order":"3"},{"question":"Vypo\u010d\u00edtan\u00e9 pau\u0161\u00e1lne v\u00fddavky da\u0148ovn\u00edk:","answers":["mus\u00ed dokladova\u0165 v \u00fa\u010dtovnej evidencii","mus\u00ed dokladova\u0165 v jednoduchom \u00fa\u010dtovn\u00edctve","mus\u00ed dokladova\u0165 v podvojnom \u00fa\u010dtovn\u00edctve","nemus\u00ed dokladova\u0165"],"correct":"nemus\u00ed dokladova\u0165","order":"4"},{"question":"Pau\u0161\u00e1lne v\u00fddavky m\u00e1 mo\u017enos\u0165 uplat\u0148ova\u0165 da\u0148ovn\u00edk:","answers":["ktor\u00fd nie je platite\u013eom DPH","ktor\u00fd je platite\u013eom DPH","ktor\u00fd za predch\u00e1dzaj\u00face obdobie platil preddavky na da\u0148","ktor\u00fd za predch\u00e1dzaj\u00face obdobie neplatil preddavky na da\u0148"],"correct":"ktor\u00fd nie je platite\u013eom DPH","order":"5"},{"question":"V\u00fd\u0161ka pau\u0161\u00e1lnych da\u0148ov\u00fdch v\u00fddavkov je ohrani\u010den\u00e1 v maxim\u00e1lnej v\u00fd\u0161ke","answers":["650 eur ro\u010dne","420 eur ro\u010dne","3500 eur ro\u010dne","5040 eur ro\u010dne"],"correct":"5040 eur ro\u010dne","order":"6"},{"question":"Pri pr\u00edjmoch z pr\u00edle\u017eitostnej po\u013enohospod\u00e1rskej v\u00fdroby je v\u00fd\u0161ka pau\u0161\u00e1lnych v\u00fddavkov :","answers":["25% z takto dosiahnut\u00fdch pr\u00edjmov","40% z takto dosiahnut\u00fdch pr\u00edjmov","50% z takto dosiahnut\u00fdch pr\u00edjmov","60% z takto dosiahnut\u00fdch pr\u00edjmov"],"correct":"25% z takto dosiahnut\u00fdch pr\u00edjmov","order":"7"},{"question":"Pri ktorom z uveden\u00fdch druhov pr\u00edjmov si u\u017e da\u0148ovn\u00edk v roku 2013 nebude m\u00f4c\u0165 uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky?","answers":["pri pr\u00edjmoch z podnikania","pri pr\u00edjmoch z inej samostatnej z\u00e1robkovej \u010dinnosti","pri pr\u00edjmoch zo \u017eivnost\u00ed","pri pr\u00edjmoch z pren\u00e1jmu"],"correct":"pri pr\u00edjmoch z pren\u00e1jmu","order":"8"},{"question":"Ktor\u00fd z uveden\u00fdch druhov pr\u00edjmov nepatr\u00ed medzi pas\u00edvne pr\u00edjmy?","answers":["pr\u00edjem z pren\u00e1jmu","pr\u00edjem zo \u017eivnost\u00ed","pr\u00edjem z pou\u017eitia diela","pr\u00edjmy z pou\u017eitia umeleck\u00e9ho v\u00fdkonu"],"correct":"pr\u00edjem zo \u017eivnost\u00ed","order":"9"},{"question":"Ktor\u00fd z uveden\u00fdch druhov pr\u00edjmov nepatr\u00ed medzi akt\u00edvne pr\u00edjmy?","answers":["pr\u00edjem z podnikania","pr\u00edjem z inej samostatnej z\u00e1robkovej \u010dinnosti","pr\u00edjem zo \u017eivnost\u00ed","pr\u00edjem z pren\u00e1jmu"],"correct":"pr\u00edjem z pren\u00e1jmu","order":"10"}]