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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Contribution in the company in terms of accounting and tax
 PAULUSOVÁ, Miluše
The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.
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Real estate transfer tax on contributions to the companies
 PAULUSOVÁ, Miluše
The aim of this bachelor thesis is to analyze law and taxation problematics re. property transfers/deposits in business corporations. Chapter one concentrates on description of various types of business corporations and compares their obligations and methods of obtaining and forming their primary capital. Chapters two and three describe changes in amounts of primary capital and various ways of depositing/investing by company partners. Next chapter concentrates on solving the problematics of property transfer tax issues. Chapter five describes various deposit/investment options and looks at solutions of their taxation. The conclusion analyzes the impact of property tax-repeal the exemption on the state budget.
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