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Registration of Breeding Sheep Business in Terms of Quantyfying the Income Tax Base
Novotná, Martina ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to show beginning sheep farmers how to calculate the tax base for their business. It is therefore a comparison of tax and accounting records. In the comparison of the entrepreneur has the ability to decide what is more favourable for him and the best option. The work is divided into two parts: theoretical and practical. The theoretical part contains the characteristics of sheep, the division of their performance and the inclusion of animals in accounting groups. Furthermore, this piece of information for entrepreneurs and their business style choices. Finally, there is the theoretical calculation of the income tax base. In the practical part is comparison of the tax base in accounting and from tax records. Data for accounting and tax records are reported at the tables. Similarly are quantified the total taxes. In conclusion, there are interpreted the resulting differences and recommendations.

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