21.2.2008
News

Průměrné ceny pohonných hmot

Podnikatelé

Pokyn č. D-306 Ministerstava financí ČR stanoví průměrné ceny pohonných hmot, které lze použít pro výpočet výše náhrady výdajů za spotřebované pohonné hmoty ke stanovení základu daně z příjmů za zdaňovací období roku 2006. Ceny stanovené tímto pokynem uplatňují zejména fyzické osoby podnikatelé u vlastních silničních motorových vozidel, která nezahrnují do obchodního majetku.

Průměrné ceny pohonných hmot pro výše uvedené účely pro rok 2006 činí :

  • 29,30 Kč u benzinu Speciál (BA-91),
  • 29,64 Kč u benzinu Normal (BA-91),
  • 29,82 Kč u benzinu Natural (BA-95),
  • 33,12 Kč u benzinu Super plus (BA-98),
  • 29,04 Kč u motorové nafty,
  • 27,51 Kč u bionafty.

Zaměstnanci

Vyhláška č. 577/2006 Sb. stanoví pro účely úhrady cestovních náhrad zaměstnancům průměrné ceny pohonných hmot, které pro rok 2007 činí :

  • 27,80 Kč u benzinu 91 O Speciál,
  • 27,90 Kč u benzinu 91 O Normal,
  • 28,10 Kč u benzinu 95 O Super,
  • 31,10 Kč u benzinu 98 O Super plus,
  • 28,10 Kč u motorové nafty.

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