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[null,"Upozornenie: Pri zmene ceny balenia cigariet v intervale 2,9 po 3,8 Eur sa prepočet scenára 1 realizuje automaticky, zvyšné scenáre je vždy potrebné zaktualizovať tlačítkom na bunkách B18:B20!            Pre správny výpočet musíte mať povolené makrá! "]
[]
[null,"Kalkukačka prepočtu vplyvu zmeny zdanenia cigariet do výslednej ceny cigariet (v Eur) "]
[null,null,"Jednotky","Vzorec",2016,2017,"2017-2016 (v Eur)",2017,"2017-2016 (v Eur)",2017,"2017-2016 (v Eur)",2017,"2017-2016 (v Eur)"]
[null,null,null,null,null,"Scenár 1: Bez zmeny predajnej ceny",null,"Scenár 2: Nezmenená cena bez dane",null,"Scenár 3: Cena zvýšená o násobok 10 centov",null,"Scenár 4: cena zvýšená o 2-násobok 10 centov"]
[null,"(1) Špecifická SD","Eur/1 000 ks",null,59.5,61.8,"-",61.8,"-",61.8,"-",61.8,"-"]
[null,"(2) Minimálna SD","Eur/1 000 ks",null,91,96.5,"-",96.5,"-",96.5,"-",96.5,"-"]
[null,"(3) Ad valorem SD","%",null,0.23,0.23,"-",0.23,"-",0.23,"-",0.23,"-"]
[null,"(4) Počet cigariet v krabičke","ks",null,20,20,"-",20,"-",20,"-",20,"-"]
[null,"(5) Cena s daňou","Eur",3,{"$f":"VLOOKUP(D11,K22:L30,2)","v":3.1},{"$f":"E11","v":3.1},{"$f":"F11-E11","v":0},3.1762430939226514,{"$f":"H11-E11","v":7.6243093922651273E-2},{"$f":"ROUND(H11,1)","v":3.2},{"$f":"J11-E11","v":0.10000000000000009},{"$f":"J11+0.1","v":3.3000000000000003},{"$f":"L11-E11","v":0.20000000000000018}]
[null,"(6) Ad valorem sadzba SD","Eur","(3) * (5)",{"$f":"E9*E11","v":0.71300000000000008},{"$f":"F9*F11","v":0.71300000000000008},{"$f":"F12-E12","v":0},{"$f":"H9*H11","v":0.73053591160220988},{"$f":"H12-E12","v":1.7535911602209797E-2},{"$f":"J9*J11","v":0.7360000000000001},{"$f":"J12-E12","v":2.300000000000002E-2},{"$f":"L9*L11","v":0.75900000000000012},{"$f":"L12-E12","v":4.6000000000000041E-2}]
[null,"(7) Špecifická sadzba SD","Eur","(1) / 1000 * (4)",{"$f":"E7/1000*E10","v":1.19},{"$f":"F7/1000*F10","v":1.2359999999999998},4.5999999999999819E-2,{"$f":"H7/1000*H10","v":1.2359999999999998},4.5999999999999819E-2,{"$f":"J7/1000*J10","v":1.2359999999999998},4.5999999999999819E-2,{"$f":"L7/1000*L10","v":1.2359999999999998},4.5999999999999819E-2]
[null,"(8) Kombinovaná SD","Eur","(6) + (7) ",{"$f":"E12+E13","v":1.903},{"$f":"F12+F13","v":1.9489999999999998},4.5999999999999819E-2,{"$f":"H12+H13","v":1.9665359116022096},6.3535911602209616E-2,{"$f":"J12+J13","v":1.972},6.899999999999995E-2,{"$f":"L12+L13","v":1.9949999999999999},9.199999999999986E-2]
[null,"(9) Minimálna SD","Eur","(2) / 1000 * (4)",{"$f":"E8/1000*E10","v":1.8199999999999998},{"$f":"F8/1000*F10","v":1.9300000000000002},0.11000000000000032,{"$f":"H8/1000*H10","v":1.9300000000000002},0.11000000000000032,{"$f":"J8/1000*J10","v":1.9300000000000002},0.11000000000000032,{"$f":"L8/1000*L10","v":1.9300000000000002},0.11000000000000032]
[null,"(10) Kombinovaná finálna SD","Eur","(8) alebo (9) ak (8) <  (9)",{"$f":"MAX(E14,E15)","v":1.903},{"$f":"MAX(F14,F15)","v":1.9489999999999998},4.5999999999999819E-2,{"$f":"MAX(H14,H15)","v":1.9665359116022096},6.3535911602209616E-2,{"$f":"MAX(J14,J15)","v":1.972},6.899999999999995E-2,{"$f":"MAX(L14,L15)","v":1.9949999999999999},9.199999999999986E-2]
[null,"(11) DPH","Eur","(5) / (1+20%) * 20%",{"$f":"E11/(1+20%)*20%","v":0.51666666666666672},{"$f":"F11/(1+20%)*20%","v":0.51666666666666672},0,{"$f":"H11/(1+20%)*20%","v":0.5293738489871086},1.2707182320441879E-2,{"$f":"J11/(1+20%)*20%","v":0.53333333333333344},1.6666666666666718E-2,{"$f":"L11/(1+20%)*20%","v":0.55000000000000016},3.3333333333333437E-2]
[null,"(12) Cena bez dane","Eur","(5) - (10) - (11)",{"$f":"E11-E16-E17","v":0.68033333333333335},{"$f":"F11-F16-F17","v":0.63433333333333353},-4.5999999999999819E-2,{"$f":"H11-H16-H17","v":0.68033333333333312},0,{"$f":"J11-J16-J17","v":0.69466666666666677},1.433333333333342E-2,{"$f":"L11-L16-L17","v":0.75500000000000023},7.4666666666666881E-2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"eur za krabičku","%-ny podiel"]
[null,null,null,null,null,null,null,null,null,null,null,"<2,9",3.8477888559439913E-2]
[null,null,null,null,null,null,null,null,null,null,1,2.9,0.16429186912234323]
[null,null,null,null,null,null,null,null,null,null,2,3,0.22742466619416246]
[null,null,null,null,null,null,null,null,null,null,3,3.1,0.37749046486281601]
[null,null,null,null,null,null,null,null,null,null,4,3.2,9.1901796062795055E-3]
[null,null,null,null,null,null,null,null,null,null,5,3.3,5.633420821040034E-2]
[null,null,null,null,null,null,null,null,null,null,6,3.4,1.6231458773974961E-2]
[null,null,null,null,null,null,null,null,null,null,7,3.5,8.7770165545009802E-3]
[null,null,null,null,null,null,null,null,null,null,8,3.7,8.5820842228615885E-2]
[null,null,null,null,null,null,null,null,null,null,9,3.8,1.5961405887466747E-2]
[null,null,null,null,null,null,null,null,null,null,10,"Spolu",{"$f":"SUM(M21:M30)","v":1}]
[]
[null,"Poznámky:"]
[null,"1) Výsledná spotrebiteľská cena cigariet tak ako aj v prípade iných druhov tovarov nezávisí len od zdanenia, ale aj samotnej cenotvorby, ktorá je v rukách výrobcov a distribútorov cigariet a ktorú definuje existujúca miera zdanenia na trhu."]
[null,"2) Z dôvodu rozdielnej cenotvorby, konkurencie a už rozdielnej koncentrácie jednotlivých značiek cigariet v danom cenovom segmente bude na trhu dochádzať aj k rozdielnej reakcii na výslednú spotrebiteľskú cenu cigariet."]
[null,"3) Zdanenie v prípade cigariet okrem dane z pridanej hodnoty pozostáva aj zo spotrebnej dane, ktorá je tvorená dvoma zložkami: špecifickou sadzbou (pevne stanovenou na počet ks) a ad-valorem sadzbou (závislou od ceny spotrebiteľského balenia)."]
[null,"4) Ako čítať scenáre?: ","Scenár 1: Scenár, ktorý predpokladá, že trh plne absorbuje zvýšenie sadzieb dane na úkor ceny bez dane (tj. dôjde k zníženiu hrubých marží výrobcov a distribútorov) a nedôjde k medziročnej zmene ceny "]
[null,null,"Scenár 2: Predpoklad statického prepočtu zmien sadzieb dane, tj. nedôjde k zmene ceny bez dane a trh len v plnej miere pretransformuje zvýšenie sadzieb dane."]
[null,null,"Scenár 3: Scenár, ktorý predpokladá historické chovanie výraznej väčšiny trhu, keď akékoľvek zvýšenie sadzieb dane sa v konečnom dôsledku zaokrúhlilo na celých 10 eurocentov v prospech hrubých marží."]
[null,null,"Scenár 4: Scenár, ktorý predpokladá historické chovanie časti trhu, keď akékoľvek zvýšenie sadzieb dane sa v konečnom dôsledku zaokrúhlilo na ďalších 10 eurocentov výraznejšie  v prospech hrubých marží."]