{"id":13733,"date":"2023-10-08T20:56:16","date_gmt":"2023-10-08T18:56:16","guid":{"rendered":"https:\/\/www.ladislavjakl.cz\/?p=13733"},"modified":"2023-10-08T20:57:33","modified_gmt":"2023-10-08T18:57:33","slug":"pivni-narod-tresta-pivo","status":"publish","type":"post","link":"https:\/\/www.ladislavjakl.cz\/?p=13733","title":{"rendered":"Pivn\u00ed n\u00e1rod trest\u00e1 pivo"},"content":{"rendered":"<p>Jak st\u00e1t \u0159e\u0161\u00ed dluh? \u017de by za\u010dal \u0161et\u0159it u&nbsp;sebe a&nbsp;ru\u0161il zbyte\u010dn\u00e9 instituce? \u017de by redukoval byrokracii a&nbsp;na n\u00ed nabalen\u00e9 z\u00e1stupy byrokrat\u016f? \u017de by omezoval svou agendu a&nbsp;vzdal se ambic\u00ed zasahovat lidem do soukrom\u00ed za jejich pen\u00edze? Nikoli. St\u00e1t lidem sah\u00e1 do kapes. To je i&nbsp;podstatou opat\u0159en\u00ed, z&nbsp;nich\u017e sest\u00e1v\u00e1 takzvan\u00fd vl\u00e1dn\u00ed konsolida\u010dn\u00ed bal\u00ed\u010dek.<\/p>\n<p><!--more--><\/p>\n<div class=\"picture\">\n<p><a class=\"lightbox vbox-item\" href=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem.jpg\" data-title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"cover wp-post-image lazyloaded\" src=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem-800x600.jpg\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" srcset=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem-800x600.jpg 800w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem-768x576.jpg 768w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem.jpg 1440w\" alt=\"\" width=\"531\" height=\"398\" data-srcset=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem-800x600.jpg 800w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem-768x576.jpg 768w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem.jpg 1440w\" data-src=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/LJ-za-pivem-800x600.jpg\" data-sizes=\"(max-width: 800px) 100vw, 800px\"><\/a><\/p>\n<div class=\"caption\">V dob\u011b, kdy gastrosektor skom\u00edr\u00e1, lid\u00e9 se do restaurac\u00ed nevracej\u00ed a hospody na venkov\u011b zanikaj\u00ed po stovk\u00e1ch, kdy je resort rdou\u0161en nesmysln\u00fdmi regulacemi a normami, p\u0159ich\u00e1z\u00ed st\u00e1t s p\u0159esunem \u201eto\u010den\u00e9ho\u201c piva z desetiprocentn\u00ed sazby DPH na 21 procent, tedy na v\u00edce ne\u017e dvojn\u00e1sobnou \u00farove\u0148.&nbsp;<\/div>\n<\/div>\n<p>Mohlo by se \u0159\u00edci, \u017ee DPH je nejspravedliv\u011bj\u0161\u00ed dan\u00ed. \u017de sazba DPH by m\u011bla b\u00fdt jednotn\u00e1. \u017de stejn\u00fd produkt by m\u011bl b\u00fdt touto dan\u00ed posti\u017een bez ohledu na zp\u016fsob prodeje. Ano, v&nbsp;ide\u00e1ln\u00edm sv\u011bt\u011b. Jen\u017ee do ide\u00e1lu m\u00e1me daleko. Da\u0148ovou soustavu tvo\u0159\u00ed zm\u011b\u0165 r\u016fzn\u00fdch sazeb a&nbsp;v\u00fdjimek a&nbsp;dopad na r\u016fzn\u00e9 obory je velmi rozd\u00edln\u00fd. V&nbsp;tomto kontextu je nutno posuzovat i&nbsp;chystan\u00e9 zv\u00fd\u0161en\u00ed DPH u&nbsp;piva. A&nbsp;v&nbsp;kontextu \u017ealostn\u00e9ho stavu, v&nbsp;jak\u00e9m se vinou st\u00e1tn\u00ed politiky restaura\u010dn\u00ed bran\u017ee nal\u00e9z\u00e1.&nbsp;&nbsp;<\/p>\n<p><strong>Nen\u00ed pivo v&nbsp;\u010cesku otlouk\u00e1nek?<\/strong><\/p>\n<p>Jako kdybychom pivo trestali. A&nbsp;to my, \u010ce\u0161i, r\u00e1di o&nbsp;pivu prohla\u0161ujeme, \u017ee pivo je na\u0161\u00edm n\u00e1rodn\u00edm n\u00e1pojem. P\u0159itom se k&nbsp;n\u011bmu chov\u00e1me hanebn\u011b. Nejen \u017ee mu obecn\u011b p\u0159izn\u00e1v\u00e1me spole\u010densky n\u00edzk\u00fd statut n\u00e1poje zcela oby\u010dejn\u00e9ho, nav\u00edc ho trest\u00e1me i&nbsp;legislativn\u011b. U\u017e nyn\u00ed. A&nbsp;to cht\u011bj\u00ed minist\u0159i je\u0161t\u011b p\u0159itvrdit.<\/p>\n<p>I kdy\u017e je pivo alkoholick\u00fdm n\u00e1pojem s&nbsp;nejmen\u0161\u00edm pod\u00edlem etanolu (nejv\u00edce se u&nbsp;n\u00e1s vypije piva s&nbsp;volt\u00e1\u017e\u00ed kolem 4,5 procenta), trest\u00e1me ho jako n\u00e1poje, kde je \u201ezl\u00e9ho\u201c etanolu daleko v\u00edce. (A&nbsp;u&nbsp;\u201enetrestan\u00fdch\u201c v\u00edn ho je zhruba dvojn\u00e1sobn\u011b.) A&nbsp;\u010d\u00edm \u017ee alkoholick\u00e9 n\u00e1poje trest\u00e1me? Z\u00e1kazy reklamy. Z\u00e1kazem prodeje na spole\u010densk\u00fdch akc\u00edch. \u201eV\u00fdchovn\u00fdmi\u201c kampan\u011bmi za ve\u0159ejn\u00e9 pen\u00edze. \u0160ikanou v\u00fdrobc\u016f prost\u0159ednictv\u00edm mno\u017estv\u00ed p\u0159edpis\u016f, buzeracemi, byrokraci\u00ed, kontrolami.<\/p>\n<p>Asi si \u0159eknete: to je p\u0159irozen\u00e9, alkohol \u0161kod\u00ed zdrav\u00ed a&nbsp;st\u00e1t to s&nbsp;n\u00e1mi mysl\u00ed dob\u0159e, kdy\u017e n\u00e1m v&nbsp;jeho konzumaci klade p\u0159ek\u00e1\u017eky. No, zdrav\u00ed a&nbsp;\u017eivoty toho ohro\u017euje mnohem v\u00edce. Je na ka\u017ed\u00e9m dosp\u011bl\u00e9m, aby zv\u00e1\u017eil m\u00edru rizika i&nbsp;pot\u011b\u0161en\u00ed a&nbsp;ze sv\u00e9 individu\u00e1ln\u00ed bilance pak pro sebe n\u011bco vyvodil.<\/p>\n<p>To zdaleka nen\u00ed v\u0161e, \u010d\u00edm tyhle obory trp\u00ed. Zdrcuj\u00edc\u00ed dopad maj\u00ed regule svazuj\u00edc\u00ed cel\u00fd gastrosektor. Hygienick\u00e1, obchodn\u00ed i&nbsp;potravinov\u00e1 inspekce, z\u00e1kaz kou\u0159en\u00ed, doned\u00e1vna elektronick\u00e1 evidence tr\u017eeb, kontroln\u00ed hl\u00e1\u0161en\u00ed \u2013 a&nbsp;to nemluv\u00edm o&nbsp;nesmysln\u011b vybi\u010dovan\u00fdch restrikc\u00edch za plo\u0161n\u00e9ho boje proti viru SARS-CoV-2.<\/p>\n<p>\u0160ikana postihuj\u00edc\u00ed podnik\u00e1n\u00ed v&nbsp;restaurac\u00edch nem\u00e1 rovnom\u011brn\u00fd dopad. Na pivo pad\u00e1 citeln\u011bji ne\u017e na jin\u00e9 komodity. Pivo je toti\u017e p\u0159edev\u0161\u00edm spole\u010densk\u00fd n\u00e1poj. A&nbsp;v\u0161emo\u017en\u00e9 restrikce zat\u011b\u017euj\u00ed daleko v\u00edce b\u011b\u017en\u00e9 pivnice a&nbsp;venkovsk\u00e9 hospody ne\u017e t\u0159eba obchody. A&nbsp;jin\u00e9 alkoholick\u00e9 n\u00e1poje se pij\u00ed v&nbsp;podnic\u00edch s&nbsp;odli\u0161nou klientelou, kter\u00e1 zv\u00fd\u0161en\u00e9 n\u00e1klady nem\u00e1 probl\u00e9m sn\u00e9st.<\/p>\n<p><strong>Skand\u00e1ln\u00ed spot\u0159ebn\u00ed da\u0148<\/strong><\/p>\n<p>Zat\u00edm jsme mluvili o&nbsp;DPH. Je\u0161t\u011b skand\u00e1ln\u011bj\u0161\u00ed je existence a&nbsp;konkr\u00e9tn\u00ed podoba spot\u0159ebn\u00ed dan\u011b. Sama spot\u0159ebn\u00ed da\u0148 je dan\u00ed nespravedlivou a&nbsp;nesyst\u00e9movou. Stejn\u011b jako u&nbsp;jej\u00edch p\u0159edch\u016fdc\u016f (akc\u00edzu a&nbsp;dan\u011b z&nbsp;p\u0159epychu) st\u00e1t p\u0159izn\u00e1v\u00e1, \u017ee jej\u00edm c\u00edlem prim\u00e1rn\u011b nen\u00ed to, co u&nbsp;ostatn\u00edch dan\u00ed, cel a&nbsp;poplatk\u016f, tedy dostat z&nbsp;poplatn\u00edk\u016f pen\u00edze, ale omezen\u00ed spot\u0159eby u&nbsp;komodit, kter\u00e9 pr\u00fd st\u00e1t nerad vid\u00ed. U&nbsp;n\u00e1s jsou to pohonn\u00e9 hmoty, tab\u00e1kov\u00e9 produkty a&nbsp;alkoholick\u00e9 n\u00e1poje. Jen\u017ee. Alkoholick\u00e9 n\u00e1poje \u2013 jen n\u011bkter\u00e9. Jen pivo a&nbsp;destil\u00e1ty. Z&nbsp;v\u00edna se u&nbsp;n\u00e1s spot\u0159ebn\u00ed da\u0148 neplat\u00ed. A&nbsp;jak je to mo\u017en\u00e9? \u010c\u00e1ste\u010dn\u011b historicky.<\/p>\n<p>Vyb\u00edrat pen\u00edze stoj\u00ed pen\u00edze. A&nbsp;v\u00fdroba v\u00edna byla p\u0159ed sto lety dekoncentrovan\u00e1, zat\u00edmco v\u011bt\u0161ina piva u\u017e se vyr\u00e1b\u011bla v&nbsp;pr\u016fmyslov\u00fdch pivovarech. A&nbsp;do t\u011bch se celn\u00edk nast\u011bhoval nast\u00e1lo, z\u0159\u00eddili mu tam kancel\u00e1\u0159 a&nbsp;jeho efektivita byla vysok\u00e1, zat\u00edmco honit drobn\u00e9 vina\u0159e bylo n\u00e1ro\u010dn\u00e9 a&nbsp;drah\u00e9. A&nbsp;co dnes? Produkce v\u00edna se dramaticky koncentruje, zat\u00edmco po\u010det mikropivovar\u016f se za posledn\u00edch dvacet let v\u00edce ne\u017e zdesateron\u00e1sobil. A&nbsp;co pivovar, to celn\u00ed sklad. A&nbsp;co celn\u00ed sklad, to z\u00e1t\u011b\u017e i&nbsp;pro v\u00fdb\u011br\u010d\u00ed dan\u00ed. Tak\u017ee d\u016fvod snadn\u011bj\u0161\u00edho v\u00fdb\u011bru spot\u0159ebn\u00ed dan\u011b u&nbsp;piva ne\u017e u&nbsp;v\u00edna pad\u00e1.<\/p>\n<p>Nav\u00edc v\u016fbec nen\u00ed pravdou tvrzen\u00ed vina\u0159sk\u00fdch lobby, \u017ee producenti v\u00edna by neunesli n\u00e1klady spojen\u00e9 s&nbsp;byrokraci\u00ed kolem spot\u0159ebn\u00ed dan\u011b. Ty nesou u\u017e nyn\u00ed. Vypl\u0148uj\u00ed podobn\u00e1 lejstra jako pivovarn\u00edci, jen do kolonky vym\u011b\u0159en\u00e9 dan\u011b nap\u00ed\u0161ou hezkou nulu. A&nbsp;nav\u00edc: pivovarn\u00edky snad tato byrokracie nezat\u011b\u017euje? O&nbsp;tom by mohl vypr\u00e1v\u011bt ka\u017ed\u00fd, kdo za\u017eil mal\u00e9ry s&nbsp;p\u0159ev\u00e1\u017een\u00edm pivn\u00edch meziprodukt\u016f nebo s&nbsp;operacemi kolem spole\u010dn\u00fdch projekt\u016f v\u00edce pivovar\u016f.&nbsp;&nbsp;&nbsp;<\/p>\n<p>\u010c\u00edm\u017e jsme se s&nbsp;argumenty h\u00e1j\u00edc\u00edmi da\u0148ovou nespravedlnost vyrovnali. Zb\u00fdv\u00e1 jedin\u00fd \u2013 a&nbsp;ten je pravdiv\u00fd. Vina\u0159i a&nbsp;jejich lobby, to je mocn\u00e1 p\u00e1ka, kterou byl zastaven ka\u017ed\u00fd pokus narovnat da\u0148ov\u00e9 podm\u00ednky mezi alkoholick\u00fdmi n\u00e1poji spravedliv\u011bji. Naposled to bylo za jednoho n\u00e1m\u011bstka ministra financ\u00ed. Ten byl abstinent a&nbsp;pla\u010dky lobbist\u016f ho nedoj\u00edmaly. Jeho n\u00e1vrh tehdy pro\u0161el prvn\u00edm p\u0159ipom\u00ednkov\u00fdm kole\u010dkem, ale pak se za jeho panem ministrem dostavili vina\u0159i a&nbsp;vysv\u011btlili mu, \u017ee by p\u0159\u00ed\u0161t\u011b bez jejich podpory ministrem t\u0159eba u\u017e b\u00fdt nemusel. A&nbsp;bylo hotovo. N\u00e1vrh \u0161el pod st\u016fl.<\/p>\n<p>Pivovarn\u00edci takovou efektivn\u00ed s\u00edlu, kter\u00e1 by se jich zastala, bohu\u017eel nemaj\u00ed. Vina\u0159i argumentuj\u00ed, \u017ee plat\u00ed p\u0159\u00edsp\u011bvky do vina\u0159sk\u00e9ho fondu, jen\u017ee to jsou po\u0159\u00e1d jejich pen\u00edze. Pivovarn\u00edci by jist\u011b taky uv\u00edtali, kdyby m\u00edsto spot\u0159ebn\u00ed dan\u011b mohli odv\u00e1d\u011bt n\u011bjak\u00fd p\u0159\u00edsp\u011bvek, z&nbsp;jeho\u017e v\u00fdnosu by se mohlo financovat do\u0161kolov\u00e1n\u00ed sl\u00e1dk\u016f nebo sout\u011b\u017ee a&nbsp;degustace.<\/p>\n<p>Auto\u0159i takzvan\u00e9ho konsolida\u010dn\u00edho bal\u00ed\u010dku se ostatn\u011b sami chytili do vlastn\u00ed pasti, kdy\u017e v&nbsp;d\u016fvodov\u00e9 zpr\u00e1v\u011b k&nbsp;dokumentu uv\u00e1d\u011bj\u00ed: \u201eZru\u0161en\u00ed da\u0148ov\u00e9 uznatelnosti tich\u00e9ho v\u00edna jako daru do 500&nbsp;K\u010d na reprezentaci \u2013 v&nbsp;sou\u010dasn\u00e9 dob\u011b je umo\u017en\u011bna da\u0148ov\u00e1 uznatelnost v\u00fddaj\u016f na reprezentaci, a&nbsp;to do v\u00fd\u0161e 500&nbsp;K\u010d p\u0159i spln\u011bn\u00ed dal\u0161\u00edch podm\u00ednek. Jednou z&nbsp;t\u011bchto podm\u00ednek je, \u017ee dan\u00fd p\u0159edm\u011bt nen\u00ed p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b s&nbsp;t\u00edm, \u017ee da\u0148ov\u011b neuznateln\u00fd je dar zejm\u00e9na tab\u00e1kov\u00fdch \u010di alkoholick\u00fdch v\u00fdrobk\u016f. Jedinou v\u00fdjimkou je zde tich\u00e9 v\u00edno, na kter\u00e9 se toto omezen\u00ed nevztahuje, co\u017e je nekoncep\u010dn\u00ed a&nbsp;selektivn\u00ed z\u00e1sah (nadto lze p\u0159edpokl\u00e1dat, \u017ee ne v\u0161echno vyk\u00e1zan\u00e9 tich\u00e9 v\u00edno uplatn\u011bn\u00e9 jako v\u00fddaj na reprezentaci je ve v\u00fdsledku opravdu darov\u00e1no).\u201c<\/p>\n<p>Aha. Tak\u017ee uznat v\u00edno coby nedan\u011bn\u00fd dar na reprezentaci je nekoncep\u010dn\u00ed, proto\u017ee jde p\u0159ece o&nbsp;alkohol. Ale zprostit v\u00edno od spot\u0159ebn\u00ed dan\u011b, kter\u00e1 se z&nbsp;ostatn\u00edch alkoholick\u00fdch n\u00e1poj\u016f plat\u00ed, to je v&nbsp;po\u0159\u00e1dku? Asi ano, proto\u017ee na tu konsolida\u010dn\u00ed bal\u00ed\u010dek nesah\u00e1.&nbsp;&nbsp;<\/p>\n<p>Podivnost sou\u010dasn\u00e9ho stavu vynikne, kdy\u017e si p\u0159ipomeneme, jak p\u0159ed dvan\u00e1cti lety, kdy se spot\u0159ebn\u00ed da\u0148 v\u00fdrazn\u011b zv\u00fd\u0161ila, do\u0161lo k&nbsp;je\u0161t\u011b jedn\u00e9 zm\u011bn\u011b. Pivovary u\u017e neplat\u00ed spot\u0159ebn\u00ed da\u0148 z&nbsp;obsa\u017een\u00e9ho alkoholu, ale ze stup\u0148ovitosti, tedy z&nbsp;mno\u017estv\u00ed sladu, ze kter\u00e9ho se va\u0159\u00ed mladina. Je to tot\u00e9\u017e, jako kdyby lik\u00e9rky platily da\u0148 z&nbsp;v\u00e1hy \u0161vestek. Vyd\u011bl\u00e1vaj\u00ed na tom pivovary, kter\u00e9 produkuj\u00ed pivo s&nbsp;ni\u017e\u0161\u00edm plato, ale hluboce prokva\u0161en\u00e9, tak\u017ee n\u011bkdy zaplat\u00ed paradoxn\u011b m\u00e9n\u011b za pivo s&nbsp;vy\u0161\u0161\u00edm obsahem alkoholu.<\/p>\n<p><strong>Poj\u010fme na \u010d\u00edsla!<\/strong><\/p>\n<p>A jak to tedy se spot\u0159ebn\u00ed dan\u00ed u&nbsp;alkoholick\u00fdch n\u00e1poj\u016f dnes je? Producenti destil\u00e1t\u016f plat\u00ed 322,50 koruny z&nbsp;ka\u017ed\u00e9ho litru alkoholu. U&nbsp;tzv. p\u011bstitelsk\u00e9ho p\u00e1len\u00ed je da\u0148 \u201ejen\u201c 143 korun z&nbsp;litru alkoholu. Z&nbsp;tich\u00e9ho v\u00edna se neplat\u00ed nic, pouze u&nbsp;sekt\u016f vyb\u00edr\u00e1 st\u00e1t 23,40 z&nbsp;litru.<\/p>\n<p>U piva je da\u0148 odstup\u0148ov\u00e1na podle velikosti pivovaru. Za ka\u017ed\u00fd stupe\u0148 (procento EPM) se z&nbsp;hektolitru piva plat\u00ed v&nbsp;nejv\u011bt\u0161\u00edch pivovarech 32 korun, u&nbsp;mikropivovaru (s&nbsp;v\u00fdstavem do deseti tis\u00edc hl ro\u010dn\u011b) polovina. U&nbsp;klasick\u00e9 dvan\u00e1ctky to d\u011bl\u00e1 384 korun na hektolitr, tedy koruna a&nbsp;devades\u00e1t \u010dty\u0159i hal\u00e9\u0159\u016f na p\u016fllitr. Na okraj: DPH se vypo\u010d\u00edt\u00e1v\u00e1 z&nbsp;ceny piva a\u017e po zapo\u010dten\u00ed spot\u0159ebn\u00ed dan\u011b, tak\u017ee vlastn\u011b jde o&nbsp;da\u0148 z&nbsp;dan\u011b.<\/p>\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2229 lazyloaded\" src=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1.jpg\" sizes=\"auto, (max-width: 1559px) 100vw, 1559px\" srcset=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1.jpg 1559w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1-800x697.jpg 800w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1-768x669.jpg 768w\" alt=\"\" width=\"491\" height=\"428\" data-srcset=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1.jpg 1559w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1-800x697.jpg 800w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1-768x669.jpg 768w\" data-src=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/DanAlkohol-1.jpg\" data-sizes=\"(max-width: 1559px) 100vw, 1559px\"><\/figure>\n<p>B\u011b\u017en\u00e1 dvan\u00e1ctka m\u00e1 asi p\u011bt procent alkoholu. Pro na\u0161e \u00fa\u010dely p\u0159evedeme pivn\u00ed spot\u0159ebn\u00ed da\u0148 na alkohol, kter\u00fd p\u0159ece pr\u00fd m\u00e1 b\u00fdt trest\u00e1n. Oproti destil\u00e1tu se pivn\u00ed da\u0148 zd\u00e1 jako prkotina. Jen\u017ee p\u016fllitr pades\u00e1tiprocentn\u00edho destil\u00e1tu lze vyp\u00edt za n\u011bkolik minut, zat\u00edmco deset dvan\u00e1ctek, kter\u00e9 obn\u00e1\u0161ej\u00ed srovnateln\u00e9 mno\u017estv\u00ed alkoholu, byste tak rychle nezvl\u00e1dli. Ohled na \u201espole\u010denskou nebezpe\u010dnost\u201c podle obsahu alkoholu v&nbsp;n\u00e1poji tu jistou logiku m\u00e1.<\/p>\n<p>Tak si to proberme p\u0159ehledn\u011b. Spot\u0159ebn\u00ed da\u0148 v&nbsp;p\u0159epo\u010dtu na litr lihu: pivo 12 z&nbsp;mikropivovaru 38,40, pivo 12 pr\u016fmyslov\u00e9 76,80, v\u00edna tich\u00e1 nula, lihoviny p\u011bstitelsk\u00e9 143, lihoviny pr\u016fmyslov\u00e9 322,50.<\/p>\n<p>Pokud by l\u00edh ve v\u00edn\u011b byl zdan\u011bn stejn\u011b jako v&nbsp;mikropivovarn\u00edm pivu, \u010dinila by spot\u0159ebn\u00ed da\u0148 u&nbsp;litru v\u00edna od malov\u00fdrobce 3,084 K\u010d, zat\u00edmco pokud by l\u00edh ve v\u00edn\u011b byl zdan\u011bn jako v&nbsp;pr\u016fmyslov\u00e9m pivu, \u010dinila by spot\u0159ebn\u00ed da\u0148 u&nbsp;litru v\u00edna od velkov\u00fdrobce 7,68&nbsp;K\u010d. To by ale spravedliv\u00e9 nebylo, proto\u017ee sazba se s&nbsp;procentem alkoholu v&nbsp;n\u00e1poji zvy\u0161uje a&nbsp;v\u00edno by to m\u011blo moc levn\u00e9 \u2013 m\u00e1 alkoholu dvojn\u00e1sobek proti b\u011b\u017en\u00e9mu pivu.&nbsp;<\/p>\n<p>Pokud by l\u00edh ve v\u00edn\u011b byl zdan\u011bn jako v&nbsp;p\u011bstitelsk\u00e9 lihovin\u011b, \u010dinila by spot\u0159ebn\u00ed da\u0148 u&nbsp;litru v\u00edna od malov\u00fdrobce 14,30&nbsp;K\u010d. Pokud by l\u00edh ve v\u00edn\u011b byl zdan\u011bn jako v&nbsp;pr\u016fmyslov\u00e9 lihovin\u011b, \u010dinila by spot\u0159ebn\u00ed da\u0148 u&nbsp;litru v\u00edna od velkov\u00fdrobce 32,25&nbsp;K\u010d. To by tak\u00e9 nebylo spravedliv\u00e9, proto\u017ee by v\u00edno bylo \u201etrest\u00e1no\u201c stejn\u011b jako destil\u00e1ty, a\u010d m\u00e1 obsah alkoholu asi p\u011btkr\u00e1t ni\u017e\u0161\u00ed.<\/p>\n<p>Zkusme kompromis. Litr lihu p\u011bstitelsk\u00e9 lihoviny je 3,7kr\u00e1t dra\u017e\u0161\u00ed ne\u017e u&nbsp;le\u017e\u00e1ku z&nbsp;mikropivovaru. Litr pr\u016fmyslov\u00e9 lihoviny je 4,2kr\u00e1t dra\u017e\u0161\u00ed ne\u017e u&nbsp;le\u017e\u00e1ku z&nbsp;pr\u016fmyslov\u00e9ho pivovaru. Lihoviny obsahuj\u00ed 10kr\u00e1t v\u011bt\u0161\u00ed koncentraci lihu ne\u017e b\u011b\u017en\u00e1 dvan\u00e1ctka. N\u011bkde mezi t\u00edm hledejme sazbu pro v\u00edno.<\/p>\n<p>Zkusme hypoteticky modelovat r\u016fst sazby spot\u0159ebn\u00ed dan\u011b v&nbsp;z\u00e1vislosti na koncentraci alkoholu podle n\u00e1b\u011bhov\u00e9 k\u0159ivky. Pokud by v\u00edno bylo spot\u0159ebn\u00ed dan\u00ed zat\u00ed\u017eeno podle vzorce \u010d\u00edm vy\u0161\u0161\u00ed koncentrace, t\u00edm vy\u0161\u0161\u00ed da\u0148 z&nbsp;jednotkov\u00e9ho mno\u017estv\u00ed lihu, byl by litr lihu ve v\u00edn\u011b zdan\u011bn u&nbsp;zv\u00fdhodn\u011bn\u00fdch producent\u016f v\u00edna 1,74kr\u00e1t v\u00edce ne\u017e litr le\u017e\u00e1ku z&nbsp;mikropivovar\u016f, tedy \u010d\u00e1stkou 66,80 K\u010d, u&nbsp;pr\u016fmyslov\u00fdch producent\u016f by byl litr lihu ve v\u00edn\u011b zdan\u011bn 1,84kr\u00e1t v\u00edce ne\u017e u&nbsp;le\u017e\u00e1ku z&nbsp;pr\u016fmyslov\u00e9ho pivovaru, tedy \u010d\u00e1stkou 141,30&nbsp;K\u010d. A&nbsp;proto\u017ee v&nbsp;litru b\u011b\u017en\u00e9ho v\u00edna je dejme tomu deci alkoholu, \u010dinila by spot\u0159ebn\u00ed da\u0148 u&nbsp;litru v\u00edna asi 6,70 u&nbsp;malov\u00fdrobc\u016f a&nbsp;14,10 u&nbsp;velkov\u00fdrobc\u016f.<\/p>\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2230 lazyloaded\" src=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1.jpg\" sizes=\"auto, (max-width: 1559px) 100vw, 1559px\" srcset=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1.jpg 1559w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1-800x751.jpg 800w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1-768x721.jpg 768w\" alt=\"\" width=\"471\" height=\"442\" data-srcset=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1.jpg 1559w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1-800x751.jpg 800w, https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1-768x721.jpg 768w\" data-src=\"https:\/\/denik.to\/wp-content\/uploads\/2023\/10\/SpravedlivaDanAlkohol-1.jpg\" data-sizes=\"(max-width: 1559px) 100vw, 1559px\"><figcaption class=\"wp-element-caption\"><\/figcaption><\/figure>\n<p>Ano, to by bylo spravedliv\u00e9. Tak co na to, vina\u0159i? Jak by se v\u00e1m to l\u00edbilo? No, asi tak jako se spot\u0159ebn\u00ed da\u0148 dnes l\u00edb\u00ed pivovarn\u00edk\u016fm a&nbsp;lihovarn\u00edk\u016fm. A&nbsp;nav\u00edc, u&nbsp;lep\u0161\u00edch v\u00edn by to tak citeln\u00e9 nebylo (je to p\u0159ece da\u0148 z&nbsp;mno\u017estv\u00ed, ne z&nbsp;ceny), u&nbsp;levn\u00fdch b\u0159e\u010dek asi ano. A&nbsp;to by bylo \u0161patn\u011b? Je snad norm\u00e1ln\u00ed, aby v&nbsp;\u201epivn\u00edm st\u00e1t\u011b\u201c bezdomovec rad\u011bji pil krabicov\u00e9 v\u00edno b\u016fhv\u00ed odkud ne\u017e n\u011bjak\u00e9 slu\u0161n\u00e9 \u010desk\u00e9 siln\u011bj\u0161\u00ed pivo? Nen\u00ed. P\u0159esto je to dne\u0161n\u00ed realita.<\/p>\n<p><strong>Vl\u00e1dn\u00ed politika ni\u010d\u00ed pospolitost<\/strong><\/p>\n<p>Jist\u011b\u017ee spravedliv\u00e9ho ide\u00e1lu dos\u00e1hnout nelze, ale s&nbsp;tou dne\u0161n\u00ed m\u00edrou nespravedlnosti by se n\u011bco d\u011blat m\u011blo. Nebo se budeme v\u0161ichni d\u00edvat, jak sou\u010dasn\u00e1 vl\u00e1da t\u0159eba u\u017e p\u0159\u00ed\u0161t\u00ed rok zase o&nbsp;n\u011bco spot\u0159ebn\u00ed da\u0148 z&nbsp;piva a&nbsp;lihovin zv\u00fd\u0161\u00ed a&nbsp;nespravedliv\u00fd syst\u00e9m t\u00edm nejen \u017ee ponech\u00e1, ale je\u0161t\u011b prohloub\u00ed? Za sou\u010dasn\u00e9ho zv\u00fd\u0161en\u00ed DPH u&nbsp;\u010depovan\u00e9ho piva?<\/p>\n<p>Ano, lze dodat, \u017ee srovn\u00e1n\u00edm k\u0159ivky spot\u0159ebn\u00ed dan\u011b u&nbsp;alkoholick\u00fdch n\u00e1poj\u016f bychom pivo zbavili zcela nespravedliv\u00e9 z\u00e1t\u011b\u017ee. Na druhou stranu v\u00e1m leckter\u00fd pivovarn\u00edk \u0159ekne, \u017ee si nep\u0159eje, aby i&nbsp;sousedovi chc\u00edpla kobyla, proto\u017ee p\u0159\u00edpadn\u00e1 vina\u0159sk\u00e1 spot\u0159ebn\u00ed da\u0148 by zas\u00e1hla nejen vina\u0159e, ale i&nbsp;v\u0161echny restaurace, a&nbsp;tedy producenty v\u0161eho, co se v&nbsp;restaurac\u00edch nab\u00edz\u00ed.<\/p>\n<p>P\u0159esto st\u00e1t nem\u011bl hrabat do dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty, dokud vl\u00e1dne nespravedlnost se spot\u0159ebn\u00ed dan\u00ed. Nejd\u0159\u00edve m\u011bl narovnat spot\u0159ebn\u00ed da\u0148, pak teprve p\u0159em\u00fd\u0161let o&nbsp;srovn\u00e1n\u00ed DPH. Ne obr\u00e1cen\u011b, ne obr\u00e1cen\u011b! Co je v\u0161ak faktick\u00fdm d\u016fsledkem vl\u00e1dn\u00ed politiky v\u016f\u010di pivu a&nbsp;restaura\u010dn\u00edmu podnik\u00e1n\u00ed obecn\u011b? Ni\u010den\u00ed pospolitosti. Krachem hospod se z&nbsp;leckter\u00fdch m\u00edst vytr\u00e1c\u00ed posledn\u00ed p\u0159irozen\u00fd komunika\u010dn\u00ed uzel, kde si lid\u00e9 mohli popov\u00eddat, utu\u017eovat vztahy, domlouvat spole\u010dn\u00e9 akce. Chce n\u011bkdo zahnat lidi do jejich domov\u016f, aby si nem\u011bli kde a&nbsp;s&nbsp;k\u00fdm promluvit o&nbsp;tom, co se d\u011bje s&nbsp;na\u0161\u00ed spole\u010dnost\u00ed?<\/p>\n<p>Asi ano. Dovol\u00edme to?&nbsp;&nbsp;<\/p>\n<p>Ps\u00e1no pro web TO<\/p>\n<p><a href=\"https:\/\/denik.to\/jak-stat-resi-dluh\/\">Zdroj<\/a><\/p>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Jak st\u00e1t \u0159e\u0161\u00ed dluh? \u017de by za\u010dal \u0161et\u0159it u&nbsp;sebe a&nbsp;ru\u0161il zbyte\u010dn\u00e9 instituce? \u017de by redukoval byrokracii a&nbsp;na n\u00ed nabalen\u00e9 z\u00e1stupy byrokrat\u016f? \u017de by omezoval svou agendu a&nbsp;vzdal se ambic\u00ed zasahovat lidem do soukrom\u00ed za jejich pen\u00edze? Nikoli. St\u00e1t lidem sah\u00e1 do kapes. To je i&nbsp;podstatou opat\u0159en\u00ed, z&nbsp;nich\u017e sest\u00e1v\u00e1 takzvan\u00fd vl\u00e1dn\u00ed konsolida\u010dn\u00ed bal\u00ed\u010dek.<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13733","post","type-post","status-publish","format-standard","hentry","category-publikovane-clanky"],"_links":{"self":[{"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=\/wp\/v2\/posts\/13733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13733"}],"version-history":[{"count":2,"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=\/wp\/v2\/posts\/13733\/revisions"}],"predecessor-version":[{"id":13735,"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=\/wp\/v2\/posts\/13733\/revisions\/13735"}],"wp:attachment":[{"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladislavjakl.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}