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Optimizing the impact of accounting and tax depreciation on the income tax base and profit
KALBÁČOVÁ, Lucie
This bachelor thesis is aimed at an optimizing of the impact of a book depreciation and a tax depreciation on the tax base from income and the trading income. The aim is to carry out the analysis of the tax depreciation and the book depreciation, find out the possibilities of the tax savings and evaluate the influence of the tax depreciation and the book depreciation on the trading incomes. In the theoretical part there are described long-term intangible assets, long-term tangible assets, the technical evaluation, the book depreciation, the tax depreciation and their influence on the trading income. In the practical part, I focused on the analysis of the book depreciation and the tax depreciation at the company SERVISTRADE, s. r. o. The company uses the tax depreciation ? accelerating method. It considers the tax depreciation as the book depreciation and therefore there is no difference. If the book depreciation and the tax depreciation were not equal, the accounting entity would have to adjust the tax base.
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Comparison of development of depreciation methods of long-term assets and their influence on the tax base
KUBECOVÁ, Jana
The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.
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Influence depreciation methods on trading income
KOPEČKOVÁ, Michaela
The topic of my bachelor thesis is {\clqq}Influence depreciation methods on trading income".The aim of my work is explanation of differences among book depreciation and tax depreciation methods and and evaluation of impact on trading income of company. The theoretical part is focuses on the characteristics of long-term assets, book depreciation and tax depreciation, income tax payable and deferred tax. Practical part is focused on application of these methods in particular company. Five possible variants of depreciation is applied to the assets of the company. The accounting entity is obliged to account deferred tax.
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Depreciation methods of long-term assets and their influence on the net profit of the corporate entity
KUBECOVÁ, Jana
The subject of my bachelor thesis is {\clq},Depreciation methods of long-term assets and their influence on the net profit of the corporate entity``. Purpose of this work is explanation of differences among book depreciation and tax depreciation methods and evaluation of impact on the net profit of a company. In the teoretical part I focus on characteristics, evidence, purchase, technical improvement and disposal of long term assets and corresponding book and tax depreciation. Practical part is focused on application of these methods. I present actual calculations of depreciation of long term assets, using annual report of Brisk Tabor a. s.
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Methods of acquisition of fixed assets in a company - accounting and tax aspects
LAKSAROVÁ, Ivana
The aim of the project is analyzed and assessment of the acquisition of tangible fixed assets and the impact of depreciation on the tax base. The work is divided into two units, the first part is theoretical and one practical. The theoretical part covers the theory of tangible fixed assets. The practical part deals with the tangible property in LESING plus, Ltd. I focused on ways to purchase property in the enterprise and the method of depreciation.
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The bookkeeping of long-term asset and the depreciation policy in relation to certain company
BRUSOVÁ, Pavlína
Thema the bachelor work is "The bookkeeping of long-term asset and the depreciation policy in relation to certain company". The object the work is evaluation of the depreciation policy and with a view to the tax reform. The theoretical part is paid to characteristic and parting of long-term asset, its acquisition, evaluation, evidence, liquidation and especially of tax and book depreciations. In the practical part the work I apply theoretical recurrences and I´m focusing on the concrete examples uderdepreciations of long-term asset and their squaring. Is noted the bookkeeping and means on the examples the long-term asset company.
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