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Registration of Business Activity of Beekeeper in Terms a Quantification the Income Tax Base
Bartošová, Barbora ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The objective of this Bachelor´s Thesis is to cover business beekeeping activities in order to define possibilities to determine an income tax basis of natural persons. The Thesis is divided into two parts - theoretical and practical one.
The theoretical part summarizes elementary findings on the ways to establish an income tax basis for natural persons. The issue is lump sum expenses, tax record keeping of income and expenses and bookkeeping. There is a description of division of entrepreneurs with an obligation to keep the books and without it. Furthermore, the following basic information is defined here: on apiarian products, on income tax of natural persons, on grants offered in the sphere of apiculture, and, last but not least, initial costs of a beekeeper owning two bee colonies.
In the practical part of this Thesis, the three previously presented ways to determine an income tax basis of natural persons are demonstrated on model cases - lump sum expenses, tax records of income and expenses, and bookkeeping.
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