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	Dotace v zemědělském podniku, vliv daňové účinnosti a změn v podniku na vývoj dotací. HRDLIČKOVÁ, Jana This diploma thesis deals with reasons for agriculture support and offers an overview of basic subsidies which are supported in Czech Republic. The practical part of the thesis solves situation when a part of some other agricultural unit is bought and merged with main company which is analyzed by the thesis. This company is a receiver of some basic subsidies apparatus which also bring some difficulties such as question in which moment can subsidies show up in accountant. An agriculture company has to choose an account method, different in case of receiving subsidies for processes costs, financial costs and investment costs. The subsidies have an influence for agricultural company financial health which has to be qualified in a longer time period according to a nine economical financing analysis indicators. The thesis count indicators in case of acceptance and non-acceptance of the subsidies. Gained subsidies are further impacted by Czech Republic actual tax system (VAT and corporate income tax). Diploma thesis tries to quantify influence of these taxes to total agricultural company subsidies income. Detailed record
	Subsidies in the agricultural company their function and influence over the structure and farming HRDLIČKOVÁ, Jana The main subject of this writing is orientation in farm subsidies structure and in its administration in agriculture policy. Then there is analyzed an exercise and grants influence to structure of trading income of farming business. In this work there are firstly described the main reasons for agriculture support and the basic form of farm subsidies. In the another chapter there is described how the farm subsidies are showed in profit and loss account. The next chapter describes the farm subsidies accounting. Finally are solved the taxes questions. Concretely the income tax of corporation and the VAT (Vallue added tax). Detailed record
	Replacement consumer taxation from mineral oils in economy near concrete agriculture subjects NOVÁK, Tomáš The main subjekt of this writing is orientation in legal regulations replacement consumer taxation from mineral oils spent in agricultural basic industry and analysis her falls on economy and economic result near concrete subjects. In work is first described legal regulations replacement consumer taxation from mineral oils spent in agricultural basic industry. With the following chapter are analyse falls replacement consumer taxations from mineral oils in economy near concrete subjects. In next chapter is reviewed present-day legal regulations in connection with her influences on economy and economic result near concrete subjects. In final parts are designed changesthat would have had reduce to administrative heftiness tax drive along with operation savings tax administrator. Detailed record

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