[{"question":"Ktor\u00fdm z uveden\u00fdch z\u00e1konom je upraven\u00e1 da\u0148 z pridanej hodnoty?","answers":["z\u00e1konom o spotrebn\u00fdch daniach","z\u00e1konom o DPH","z\u00e1konom o dani z pr\u00edjmov","z\u00e1konom o ostatn\u00fdch priamych daniach"],"correct":"z\u00e1konom o DPH","order":"1"},{"question":"Da\u0148 z pridanej hodnoty je?","answers":["nepriama da\u0148 spotrebn\u00e9ho charakteru","ostatn\u00e1 priama da\u0148","da\u0148 spotrebn\u00e9ho charakteru","priama da\u0148"],"correct":"nepriama da\u0148 spotrebn\u00e9ho charakteru","order":"2"},{"question":"Nepriamos\u0165 DPH spo\u010d\u00edva v tom, \u017ee:","answers":["pr\u00edjmy kone\u010dn\u00fdch spotrebite\u013eov za\u0165a\u017euje nepriamo prostredn\u00edctvom ceny nakupovan\u00fdch tovarov","\u010das\u0165 dane vybran\u00e1 do \u0160R sa pres\u00fava do rozpo\u010dtov samospr\u00e1v","je pr\u00edjmom rozpo\u010dtov obc\u00ed","je pr\u00edjmom rozpo\u010dtov vy\u0161\u0161\u00edch \u00fazemn\u00fdch celkov"],"correct":"pr\u00edjmy kone\u010dn\u00fdch spotrebite\u013eov za\u0165a\u017euje nepriamo prostredn\u00edctvom ceny nakupovan\u00fdch tovarov","order":"3"},{"question":"Platite\u013eom DPH je:","answers":["FO, ktor\u00e1 tovary a slu\u017eby nakupuje","PO, ktor\u00e1 tovary a slu\u017eby nakupuje","ka\u017ed\u00e1 osoba, ktor\u00e1 tovary a slu\u017eby pred\u00e1va","kone\u010dn\u00fd spotrebite\u013e"],"correct":"ka\u017ed\u00e1 osoba, ktor\u00e1 tovary a slu\u017eby pred\u00e1va","order":"4"},{"question":"Da\u0148ovn\u00edkom DPH je:","answers":["O, ktor\u00e1 tovary a slu\u017eby pred\u00e1va","PO, ktor\u00e1 tovary a slu\u017eby pred\u00e1va","ka\u017ed\u00e1 osoba, ktor\u00e1 tovary a slu\u017eby pred\u00e1va","kone\u010dn\u00fd spotrebite\u013e"],"correct":"kone\u010dn\u00fd spotrebite\u013e","order":"5"},{"question":"Ako sa naz\u00fdva hodnota, ktor\u00fa platite\u013e dane pridal k cene tovarov a slu\u017eieb v ur\u010ditej f\u00e1ze ich produkcie alebo distrib\u00facie?","answers":["vlastn\u00e1 da\u0148ov\u00e1 povinnos\u0165","pridan\u00e1 hodnota","zisk","mar\u017ea"],"correct":"pridan\u00e1 hodnota","order":"6"},{"question":"Ako sa naz\u00fdva met\u00f3da, ktor\u00e1 sa v praxi zaviedla pre v\u00fdpo\u010det pridanej hodnoty?","answers":["kalkula\u010dn\u00e1 met\u00f3da","ziskov\u00e1 met\u00f3da","faktura\u010dn\u00e1 met\u00f3da","prepo\u010dtov\u00e1 met\u00f3da"],"correct":"faktura\u010dn\u00e1 met\u00f3da","order":"7"},{"question":"O vlastnej da\u0148ovej povinnosti hovor\u00edme, ak:","answers":["DPH na v\u00fdstupe je vy\u0161\u0161ia ako DPH na vstupe","DPH na v\u00fdstupe je ni\u017e\u0161ia ako DPH na vstupe","DPH na vstupe je vy\u0161\u0161ia ako DPH na v\u00fdstupe","ak DPH na v\u00fdstupe je rovn\u00e1 DPH na vstupe"],"correct":"DPH na v\u00fdstupe je vy\u0161\u0161ia ako DPH na vstupe","order":"8"},{"question":"O nadmernom rozpo\u010dte hovor\u00edme ak:","answers":["DPH na v\u00fdstupe sa rovn\u00e1 DPH na vstupe","DPH na v\u00fdstupe je vy\u0161\u0161ia ako DPH na vstupe","DPH na vstupe je ni\u017e\u0161ia ako DPH na v\u00fdstupe","DPH na v\u00fdstupe je ni\u017e\u0161ia ako DPH na vstupe"],"correct":"DPH na v\u00fdstupe je ni\u017e\u0161ia ako DPH na vstupe","order":"9"},{"question":"Ktor\u00e1 z uveden\u00fdch charakterist\u00edk je spr\u00e1vna?","answers":["DPH na v\u00fdstupe s\u00favis\u00ed s predajom tovarov a slu\u017eieb","DPH na vstupe je s\u00fa\u010das\u0165ou v\u00fdnosov dod\u00e1vate\u013ea","DPH na vstupe s\u00favis\u00ed s predajom tovarov a slu\u017eieb","DPH na vstupe je s\u00fa\u010das\u0165ou n\u00e1kladov odberate\u013ea"],"correct":"DPH na v\u00fdstupe s\u00favis\u00ed s predajom tovarov a slu\u017eieb","order":"10"}]