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Presentation of the tax system in accounting according to the actual Czech legislation
ŠUSOVÁ, Veronika
In the first theoretic part the tax system of Czech Republic is specified and then individual taxes are described in detail. As the basic target of this diploma work is presentation of taxes in company accounting, next part is based on accounting of taxes and its tax effects into base of income tax. Then the practical part presents tax system in particular company. For this reason small agricultural company called EPIGON A located in Českobudějovicko was chosen. All tax duties of company EPIGON A in 2008 were described and calculated in the diploma work. Next actual changes in tax and accounting legislation were analyzed with its impacts into accounting of particular company and also impacts into base of income tax. Legislation on taxes and accounting has many exceptions for agricultural companies. This diploma work pays attention to these specialties and exceptions as well.
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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The Role of E-Audit Software in A Tax Search on Corporation Tax
SEDLÁČKOVÁ, Vendula
The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims of course all this operations are carried out with e-audit instruments, especially with analytic software IDEA.
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Tax problems of the non-profit organisation ? payer of value added tax
FICOVÁ, Andrea
This thesis deals with the problems of corporate income tax and tax value added by a legal person, which was not founded for the purpose of business. In the first section of the theoretical part I first focused on the meaning of a non-profit organization. Then I describe the specifics of the corporate income tax, which apply to non-profit organizations. In the third part of the literature review I describe the value added tax. First I define the difference between a taxable and a person identified to the tax, then I explain what items are object of the tax and what belongs to the tax base. In the practical part I observe the impact of income tax and the impact of VAT on specific non-profit entity which operates the secondary economic activity and tax payer of VAT.
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Tax Optimalization of The Business Subject
ANDRTOVÁ, Lenka
The graduation thesis deals with the tax optimalization in a chosen business subject. The aims of this graduation thesis are aplications of alternative procedure in the tax liability calculation and their showing at chosen business subject. The practical part is aimed at present law adjustment of a corporate income tax and at methodology of process of an individual option of the tax optimalization aimed at carryback, tax abatement and other tax types of the tax optimalization. The data, including the calculation of the 2007 income tax range, of the company Dřevooptima s.r.o. are elaborated in the practical part. By means of the aplication of the individual option of the tax optimalization on the company data there generates different tax optimalizations. Based on the comparision of these options and the existing degree of recommendation, which options of the tax optimalization should the company used in the future to legally reduce its tax liability. For purposes of the better orientation the thesis also contains charts.
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Problems in audit of corporation income tax
SEDLÁČKOVÁ, Vendula
My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.
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The tax system in accounting with a view of income tax
BRUSOVÁ, Lenka
The subject of this Diploma thesis is Tax system in accounting with a view of income tax. Tendency of work is compare income tax of individual and income tax of corporation in the Czech Republic. Effect is find out whether is for businessman from tax aspekt preferable exit individual or corporation. Differences are confront between income tax of individual and income tax of corporation in a year 2007 as well as impact of tax reform effective from 1. 1. 2008 at income taxes. For Berger resolution are into account also health and social insurance.
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Providing benefits to employees from the point of view of company tax optimisation
VEJBOROVÁ, Hana
The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.
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Mergers from accounting and tax point of view
Šrámková, Jana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
The Graduation Theses is targeted at mergers and their accounting and tax aspects. The Graduation Theses solve mergers in clearly law point of view, i.e. merger by acquisition, merger by the formation of a new company, spin-off by acquisition and spin-off split by acquisition. In the text you can find not only solution of mergers from the accounting point of view (from IAS/IFRS as well as from the czech accounting law point of view) but also from the tax point of view (from corporate income tax as well as from the tax administration point of view).
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