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Financial statement of the selected operator to focus on finding profit and optimization of the income tax
MATOUŠKOVÁ, Zuzana
The main target of my diploma work is the evaluation of the financial statements course and the statements in a certain company, the calculation of the income tax and the draft tax strategy for the business entity. At the beginning of the practical part I describe the individual ithems of the financial statements for the years 2010, 2011 and 2012. The following is findings profit, its subsequent transformation and the calculation of taxes of corporate income. The last part of the practical part is tax optimalization and design strategy. I suggested 3 options: tax optimalization by way of depreciation, the donations to good causes and employment of workers with reduced working capacity.
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Accounting in a company with of animal husbandry
LHOTKOVÁ, Jana
In my bachelors work I write about accounting of company with animal husbandry. I work in a joint stock company. The company is produced meat and meat products and to compensation of market swing in demand of abattoirs animals, the company harbours cattle. The company makes contracts with some farmers. The farmers keep animals for Maso Planá, a. s. and monthly charge a price for this. The company need current prices of cattle in every moment and therefore the company need software for file dates of cattle. The software must value cattle for accounting according to law and give information for decision of sale of cattle. I summarize demand of applicable software in the Czech market and propose a one of them.
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Statement of finances and closure of account in the accounting entity
CHROMÁ, Libuše
The target of my bachelor study is to present a global overview of the Statement of finances and Statement of balances in the accounting entity. In the theoretical part, I described the processes of the Statement of finances and Statement of balances. It specifies basic definitions and rules. This is followed by preparative work and the closing of the book of accounts. In the chapter about the Statement of balances, I consider the individual statements (balance sheet, statement of loss and profit, footnotes, cash flow), their composition and related obligations. The purpose of the practical part is to close the accounting period of the entity and to compile the Statement of balances with help of the accounting basis. Here I described the calculation of the depreciation, accrued cists and determination of the corporation income tax. Furthermore, I put together the balance sheet, statement of the profit and loss, cash flow overview and overview of variations in the shareholder´s capital. The Statement of finances and Statement of balances are demanding processes. It is a key-moment of the accounting period. I have checked up this statement myself in practice.
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Corporate criminal liability
Gibalová, Diana ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
Záv r Z našeho rozboru problematiky trestní odpov dnosti právnických osob v eské republice a ve Francii shrnujeme: v otázce zavedení nové trestní odpov dnosti Ve Francii a v R bylo zavedení trestní odpov dnosti právnických osob doprovázeno zdlouhavými diskuzemi. Nejednotnost ve v deckých kruzích je p irozená a prosp šná. Díky ní se problematika trestní odpov dnosti právnických osob prozkoumává ze všech hledisek a p ináší propracovanou kone nou úpravu "lepší kvality". Na druhou stranu nelze podepisovat mezinárodní dokumenty vyžadující zavedení trestní odpov dnosti právnických osob a sou asn ponechávat odpov dnost právnických osob za jejich deliktní jednání v p vodním zn ní, tak jak je tomu v eské republice. Tímto p ístupem eská republika ztrácí svým vlastním p i in ním prestiž, zejména v schopnosti dostát si svých mezinárodních závazk . eské republice bychom proto mohli vytknout jakousi "nemotornost", která panuje v otázce zavedení trestní odpov dnosti právnických osob. eští zákonodárci by si mohli vzít p íklad z angažovanosti svých francouzských koleg a inspirovat se z legislativního procesu, kterým v této otázce prošla Francouzská republika. v otázce povahy trestní odpov dnosti právnických osob eský návrh o trestní odpov dnosti právnických osob byl postaven na pravé trestní odpov dnosti. Francouzský model...
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Režimy zdanění neziskových organizací v ČR a ve vybraných evropských zemích
Suská, Veronika
This diploma thesis deals with taxation of non-profit organizations in the Czech Republic, the Slovak Republic, the Great Britain and Switzerland. The issue of taxation of non-profit organizations is currently widely discussed. It is primarily focused on the tax reliefs of non-profit organizations. Using the method of comparison, the selected countries taxation regimes are compared and afterwards there are proposed some changes in taxation of non-profit organizations in the Czech Republic, in order to respect the simplicity, clarity and minimal administrative requirements for this type of organizations. The diploma thesis is mainly focused on income tax of corporate bodies and value added tax.
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Corporate Income Tax and its consistency with the accounting in the Czech Republic
Koucká, Tereza ; Strouhal, Jiří (advisor)
Bachelor's thesis on the theme of "Corporate Income Tax and its consistency with the accounting in the Czech Republic" contains history of taxation, main features of corporate income tax, its position in the tax system and adjustment in accordance with Czech legislation. In the next part there is mentioned a profit before tax, there are defined individual items, by which it is adjusted on the basis of corporate tax, including the calculation of tax liability and its accounting. The last part gives a practical example summarizing the problems mentioned above.
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Vliv daně z příjmu na finanční hospodaření podniku
Krayzlová, Olga ; Ducheček, František (advisor)
Počítám dan z příjmu fyzických a právnických osob. Prokazuji vliv daně z příjmu na velikost a právní formu podniku, zdaněnou rentabilitu celkového kapitálu, na mzdy a daňové odpisy. Zároveň nasťiňuji daňovou reformu a zkoumám její dopady na poplatníky. Nastiňuji možný vývoj daně z příjmu - rovnou daň, daňovou asignaci, zrušení daně z příjmu právnické osoby a jejich vliv na jednotlivé subjekty.
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