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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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Legal regulation of the position of members of business companies and taxation of their income
Zigáčková, Kateřina ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The thesis is defining individual income of partners of business companies subject to tax of personal income eventually to other deductions and providing comprehensive overview of these mandatory deductions according to legal regulations valid for year 2010 including some changes which which will take effect from 1st of January. The subject of my thesis is taxation of partners income - tax residents and non-residents to whom derive incomes from business company which is situated in Czech Republic. The thesis is divided into five chapters. In the first chapter is explained position of individual partners depending on the type of company. In partnerships i.e. co-partnerships, limited partnership and European economic interest grouping, the partners usually participate in business enterprise by their own activities. In capital companies i.e. limited liability companies, joint-stock companies and european companies, the partners are participating through their own property values. In the second chapter is briefly described the tax structure of individual income and its basic elements. The third chapter is description of definition individual incomes of partners and taxation of them. Because of miscellaneous kinds of incomes are used miscellaneous kinds of taxation. It is mainly focused on taxation of...
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The maize growing in integrated farming system
VOKATÁ, Lucie
The main aim of this bachelor work is a summary about how to grow maize in an integrated system of farming. It includes utilization of maize in this system and effective protection against harmful factors. The work is made in a form of literary research. Maize has become an irreplaceable item of people's crop. It is used as feed and for industrial processing plentifully. Also its utilization as an energetic crop has started to grow recently. There is a range of maize crossbreeds which are determined to various climatic conditions with particular goal of growing and high income requirements. The diseases caused by different pathogens have been shown in the consequence of actions caused by unfavourable factors (such as change of climatic conditions, ways of soil treatment, greater substitute of maize in a sowing process, etc.). Also damaging these plants by pests is one of the significant problems to mention. Therefore the protective arrangements that do not overload the environment are necessary. One of these arrangements presents growing plants in an integrated system of farming. The integrated plant protection, as the main part of more intensive growing system, is reducing the usage of pesticides and it is supporting usage of non-chemical methods IOR. The core of the whole system is an effective protection against harmful factors, which provides regular profit and high quality of the agricultural production. Reduction of the risks and little influence of pesticides on people's health and the environment is necessary.Establishment of integrated plant protection is necessity arising from the regulation of the amendment for the law no. 199/ 2012 Sb. Observance of the principles for an integrated protection is compulsory for all professional users since January 1st, 2014.
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Operations with company and their presentment in the system of accounting
VESELÁ, Martina
This thesis is focused on operations with company that are defined in the Czech accounting standard No. 011 and their booking in the company accountancy. Operations with company bring a lot of specialities in the sphere of economy, accountancy, justice and taxation, that cannot be find in other spheres. These operations take very long time. The Czech accounting standard No. 011 is a directory statute recommending how to account operations with company. The Comercial Code and the Civil Code contain juridical aspects of transactions with company. Man have to known the tax problems of operations with company too. Operations with company may seem very difficult but on the other side man can dispose of the whole firm on the basis of one contract. It is easy, comfortable, fast, cheaper and profitable. Man can find selling of company and hiring of company in the praxi in the practical part of the thesis. Problems of operations with company are presented by SACH, spol. s r. o. and Podblanicko Louňovice, a. s. Both companies account transactions with company according to the Czech accounting standard No. 011. A reader can find impacts of the operations on the balances and statements of income of SACH, spol. s r. o. and Podlanicko Louňovice, a. s. in the practical part.
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Transformation of companies - legal, accounting and tax aspects in terms of legislation of Czech Republic.
REMTOVÁ, Šárka
The main aim of this thesis is evaluation of legislational, accounting and tax aspects of a specific case of company transformation under the terms of the legislation of Czech Republic. In terms of legal aspects it is the issue of obtaining the required consent of the tax administrator, the Competiton Bureau and potential providers of subsidies. It is also important to obtain a Trade License, the protection of creditors and rigts to intangible assets such as licenses, protective stamps and ISO norms. The aacounting aspect depicts problems of assembling the final accounts, opening balance sheets and the audit of these statements. It also describes the impacts to the balance of the participating companies. From the point of view of tax mainly the Income Tax, Property Tax, Road Tax, Gift Tax and Property Transfer Tax, registration for Value Added Tax and depreciation of property.
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Analysis of Income Tax of Foreign Students in the Czech Republic
Cygonková, Lenka ; Maloš,, Martin (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis provides the description of the methodology of foreign students´ income taxation arising from their employment in the Czech Republic. The theoretical part contains basic information concerning the issues of employing foreign students and describes the methodology for determining their tax base, calculating tax liabilities, social security and health insurance. The practical part presents examples that model the application of the discussed legal standards.
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Taxation on entrepreneurial activity in the Czech Republic according to legal form of company
VACULÍKOVÁ, Magda
The work {\clqq}Taxation on entrepreneurial activity in the Czech Republic according to legal form of company`` deals an issue of income tax in chosen company types according to law of income tax. In the work how to define tax base and subsequent tax lability of different company forms is told. Not only an amount of determined tax is important. Amount of disposable income remainig to an entrepreneur after paying tax is important as well and that is why this problem is involved in this work too. The main part of the work is concerned on comparing of chosen copany types tax lability. Theoretical data and data from factual limited liability company {--} physical person enterprises - were used. The main aim of the work is to analyse tax aspects of some undertaking forms, specifically to compare tax burden of the individua proprietor to tax burden of the sole partner of private limited company which is very important when proper form of undertaking is choosing. The theoretical part contains analyse of taxation particular components, the practical part contains comparison of convenience of both forms of undertaking. Finally, a tax analysis of a specific company and recommendation to optimise taxes are told.
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Kreativní účetnictví
Hamplová, Barbora ; Pelák, Jiří (advisor) ; Vašek, Libor (referee)
Práce je zaměřena na kreativní účetnictví, jehož aplikování znehodnocuje hlavní funkci finančního účetnictví. Vysvětluje samotný pojem a klasifikuje praktiky kreativního účetnictví jako proces manipulace s účetními údaji a jako proces využívající ekonomických transakcí. Zabývá se specifickou oblastí earnings managementu a v jeho rámci praktikami income smoothing a big bath. Dále vyjmenovává motivy, upozorňuje na možnou prevenci, kterou lze uplatnit, a hodnotí následky, které s využíváním kreativního účetnictví souvisí.
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