Original title: Daňové zatížení pořízení majetku finančním leasingem
Translated title: Tax Incidence of An Estates Purchased by Financial Leasing
Authors: HOMMER, Petr
Document type: Master’s theses
Year: 2010
Language: cze
Abstract: [cze] [eng]
Diplomová práce charakterizuje leasing, zejména finanční leasing, popisuje účetní a daňovou problematiku a také právní úpravu. V praktické části je řešen konkrétní příklad postoupení leasingové smlouvy na osobní automobil, dále pak variantní posouzení výhodnosti finanční leasingu a úvěru při úvaze o pořízení nového předmětu investice. In the theoretical part I defined leasing. I mainly pointed out advantages and disadvantages, types of leasing, leasing process, tax and accounting aspects. In the practical part I compared three situations when buying a new car. Assignment of lease agreement, new leasing contract and loan financing. I made this comparison on the basis of administrative requirements, taxation and financial performance. On the basis of several methods and considerations I have concluded that the loan is the best way. Assignment of the lease agreement is at first sight very disadvantageous. Leasing is a specific accounting situation, which is often difficult for accountants too. A mistake can be easily made during accounting of leasing operations. Leasing is very complicated mainly from the tax point of view.
Keywords: assignment of the lease agreement; Financial leasing; loan financing; tax and accounting aspects; terms and methods of comparison; Finanční leasing; hlediska a metody porovnání leasingu a úvěru; postoupení leasingu; úvěrové financování; účetní a daňové aspekty leasingu
Citation: HOMMER, Petr. Daňové zatížení pořízení majetku finančním leasingem. České Budějovice, 2010. diplomová práce (Ing.). JIHOČESKÁ UNIVERZITA V ČESKÝCH BUDĚJOVICÍCH. Ekonomická fakulta

Institution: University of South Bohemia in České Budějovice (web)
Document availability information: Fulltext is available in the Digital Repository of University of South Bohemia.
Original record: http://www.jcu.cz/vskp/15416

Permalink: http://www.nusl.cz/ntk/nusl-79825


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Universities and colleges > Public universities > University of South Bohemia in České Budějovice
Academic theses (ETDs) > Master’s theses