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National Repository of Grey Literature

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Cooperative persons in terms of taxes and insurance STEHLÍKOVÁ, Blanka Diplomová práce se zabývá spolupracující osobou z hlediska daně z příjmů, sociálního a zdravotního pojištění. Teoretické poznatky jsou analyzovány na příkladech z praxe, na závěr jsou shrnuty výhody i nevýhody využití institutu spolupráce osob podle § 13 zákona o dani z příjmů. Příloha v MS Excel obsahuje interaktivní tabulky usnadňující výpočet podílu na příjmech a výdajích spolupracující osoby, výpočet daně z příjmů, sociálního a zdravotního pojištění. Algoritmy pro výpočty jsou stanoveny podle zákonů platných pro zdaňovací období 2010 a 2011. Detailed record

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