|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
|
The influence of maintenance and reconstruction expenses to income tax
Krištůfek, Zdeněk ; Slintáková, Barbora (advisor) ; Vančurová, Alena (referee)
Bachelors thesis deals with questions about maintenance expenses and reconstruction expenses concerning buildings. Its aim is to analyze the difference in income tax if business subjects account for a certain expense either as a maintenance expense or as a reconstruction expense. Analysis is based on the simplified assumption that for example analysed period is one taxable period. It was found out the diference in the tax duty could be very significant. The reason is particulary the long period of depreciation of buildings including reconstruction expenses and also the construction of depreciation calculation. When considering the influence it is particulary important the tax base amount of business subject and the selected way of depreciation. To account for problematic costs as reconstruction expenses could be advantageous for physical persons (entrepreneurs) that register costs as a percentage of income if the building is depreciated evenly and could be with the problematic expenses increase the building tax value.
|
|
|
Technical improvements and repairs of leased property
Paulíková, Eva ; Procházka, David (advisor)
The primary goal of my work is to provide an easy-to-understand definition of the terms "technical improvements" and "repair". A discussion of the problems of technical improvements of leased properties in relation to accounting and taxation is also provided. Principles developed in the first two sections are applied in the final chapter to a case study of the leasing of office space.
|
|
|
Technické zhodnocení
Macháčková, Michaela ; Koubová, Libuše (advisor) ; Pintová, Jaroslava (referee)
Analýza § 33 zákona o daních z příjmů. Pojmy rekonstrukce a modernizace, nástavby, přístavby, stavební úpravy. Opravy a údržby. Nájemní vztah a technické zhodnodnocení v případě pronajatého majetku. Technické zhodnocení v případě spoluvlastnictví. Vymezení majetku, odpisování a účtování technického zhodnocení. Vstupní cena a zvýšená vstupní cena
|
guest ::
