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Selected groups of costs in the tax base - lease versus depreciation
Flídrová, Hana ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.
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Influence of depreciation long-term assets on the trading income
VALDMANOVÁ, Dagmar
This bachelor thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterises a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.
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Depreciable tangible fixed assets
Kadeřábková, Dana ; Randáková, Monika (advisor)
This bachelor thesis deals with the topic of depreciable tangible fixed assets. It describes all stages that the tangible fixed assets passes in the company. It contains also the determination and valuation of tangible fixed assets. There are defined methods of tax and accounting depreciation. The various methods are explained with practical examples and calculations. Conclusion of the thesis is devoted to basic methods of disposal of tangible fixed assets.
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Application of tax depreciation in the Czech Republic
Bulušková, Andrea ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis analyses tax depreciation of tangible assets in the Czech Republic. Thesis concentrates on impact of tax depreciation on income of juristic persons. The work is divided into three chapters, which are logically connected. The first chapter descibes fundamentals and function of depreciation. There are the differencies between account and tax depreciation. The second chapter defines tangible assets, entrance price and methods of depreciation. Entrance price of tangible essets is transmitted into the expenses through tax depreciations gradually in several terms. Model situations of tangible assets tax depreciation use are in the third chapter.
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The accounting depreciation and the tax depreciation of tangible and intangible fixed assets
Vláčilová, Lenka ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech legislation. In the area of the tax depreciation the different concept called investment pool used in the economies of other countries is stated. Finally, the intended changes in the accounting legislation and the tax legislation in the following years are mentioned.
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Fixed Assets - Depreciation and Deferred Tax
Valík, Vladimír ; Rauš, Jiří (advisor)
The bachelor work deals with fixed assets, depreciation, and deferred tax. It is divided into three relatively separate themes, which concur indirectly one by one. Fixed assets - the first chapter deals with, is used by every accounting entity. These fixed assets come gradually, through the depreciation, into cost. In the second part the attention is paid not only to accounting depreciation but also to tax depreciation. The last chapter explains a conception of deferred tax originating from the differences between accounting and tax depreciation.
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The Analysis of Fixed Assets
Hlaváčová, Jana ; Randáková, Monika (advisor)
The Bachelor thesis "The Analysis of Fixed Assets" focuses on the problems of fixed assets within the scope of the Czech legal enactments. The major goal of this thesis is not only the introduction of fixed assets in general, but mainly the analysis of fixed assets in specific conditions of a company. KÁMEN Zbraslav, spol. s r.o., a stone mining and concrete production company, was chosen for this purpose. The legal enactmets, the company itself, its general characteristics and classification of fixed assets are introduced at the beginning of the work. Additionally the thesis describes all activities that the company has to solve in connection with its fixed assets. It includes the acquisition, financing and evaluation of long term property, furthermore the ranging of individual kinds of fixed assets into the company's business property, fixed register assets connected with the problematic software, bookeeping, depreciation of property and finally the possible ways of liquidation of fixed assets.
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Optimization of the income tax base by the use of tax depreciation
Sobotková, Lucie ; Schvábová, Andrea (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis is focused on the topic "Optimization of the income tax base by the use of tax depreciation". The income tax optimization consists of the comparison of the optimization of the low and the high tax base within the Visegrad group (Czech Republic, Slovakia, Hungary, and Poland). The thesis has two aims, the first one is interested in analyzing Czech legislation and the second one compares the methods and rules of tax depreciation in the other countries of Visegrad group. The first part determines the differences between tax depreciation, book depreciation and depreciation according to IFRS. The second part defines tangible and intangible assets, tax subject and depreciation basis. The third part is focused on the methods and opportunities of depreciation in the Czech Republic, moreover the currently approved amendments connected with tax depreciation is mentioned at the end of this section. The depreciation rules valid in Slovakia, Poland and Hungary are characterized in the following part. The last part compares depreciation of a car and a computer, using different depreciation methods and evaluates their eligibility for the optimization of the low and high tax base.
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