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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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 Transformation from Trading Income to Taxbase for Income Taxation in Assorted Forms Trading Companies
 SVÁČKOVÁ, Veronika
Main and basic aim those work is remit contrary in taxation various corporations. By selection of kind of company at its foundation is tax question one from the main questions. At the end of accounting period investigate the accounting entity its economic result. That finds out in book - keeping comparison expenses and incomes. Operating results in Czech republic are not equal to tax base. On tax base must be converted.
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