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Tax Issues of Wine Industry
Štorková, Soňa ; Kašpárek, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the topic of suggeste law for still wine tax. The author explains financing of wine industry from both Czech republic and European union, wine sale in the Czech republic and impact on the state and chosen wine-making company in case of implementating of zero rate consumption tax on still wine.
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SEKT WINERY JAN PETRÁK
Boháč, David ; Helis, Jan (referee) ; Dýr, Petr (advisor) ; Petříček, Tomáš (advisor)
THE ASSIGNMENT OF THE BACHELOR THESIS IS A DESIGN OF A NEW BUILDING OF THE SEKT JAN PETRÁK WINERY 'S AGRICULTURAL PRODUCTION FACILITY IN THE WINE AREA OF SOUTH MORAVIA IN THE VILLAGE OF KOBYLÍ IN MORAVIA. THE BACHELOR THESIS FOLLOWS THE STUDY PREPARED IN THE FRAMEWORK OF SUBJECT AG032. THE AIM OF THE STUDY WAS TO PERFORM A DISPOSITION- FUNCTIONAL AND ARCHITECTURAL SOLUTION. THE AIM OF THE BACHELOR THESIS IS TO DEVELOP THE STUDY AND DEVELOP A PROJECT DOCUMENTATION FOR THE CONSTRUCTION PERMIT AND FOR THE CONSTRUCTION OF THE CONSTRUCTION. THE CONSTRUCTION SITE IS LOCATED IN THE VILLAGE OF KOBYLÍ IN MORAVIA, WHERE THE PLOT WAS ENTERED. THE CONSTRUCTION WAS DIVIDED INTO TWO FUNCTIONAL UNITS. MAIN BUILDING SPECIALLY FOCUSED ON SPARKLING PRODUCTION, REPRESENTATION AND ACCOMMODATION. THE SECOND FUNCTIONAL UNIT IS A ONE-STOREY PRODUCTION HALL FOR THE PRODUCTION OF SILENT WINES AND A PREPARATORY FOR THE PRODUCTION OF SPARKLING WINE. THE FORM OF THE MAIN BUILDING AND THE PRODUCTION HALL IS DESIGNED IN RELATION TO THE ARCHITECTURAL FORMS OF THE MUNICIPALITY. THE MAIN BUILDING IS THREE-FLOOR AND WITH ONE UNDERGROUND FLOOR. THERE ARE PRODUCTION AND TASTING HERE. THE UNDERGROUND FLOOR LEVELS THE SLOPE TERRAIN OF THE Plot. THE FIRST ABOVE GROUND FLOOR SERVES REPRESENTATIVELY WITH THE STORE AND WINE BAR. THE SECOND ABOVE FLOOR IS DESIGNED FOR ACCOMMODATION OF UP TO 12 GUESTS. THE WINE COURT PROVIDES A PARKING SPACE AND HANDLING SPACE FOR PRODUCTION. DVAV DESIGNS ARE DESIGNED FOR THE CONTINUOUS ARRIVAL AND DEPARTURE OF THE AREA. THE AREA HAS BEEN DESIGNED WITHOUT BARRIER-FREE.
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SEKT WINERY JAN PETRÁK
Boháč, David ; Helis, Jan (referee) ; Dýr, Petr (advisor) ; Petříček, Tomáš (advisor)
THE ASSIGNMENT OF THE BACHELOR THESIS IS A DESIGN OF A NEW BUILDING OF THE SEKT JAN PETRÁK WINERY 'S AGRICULTURAL PRODUCTION FACILITY IN THE WINE AREA OF SOUTH MORAVIA IN THE VILLAGE OF KOBYLÍ IN MORAVIA. THE BACHELOR THESIS FOLLOWS THE STUDY PREPARED IN THE FRAMEWORK OF SUBJECT AG032. THE AIM OF THE STUDY WAS TO PERFORM A DISPOSITION- FUNCTIONAL AND ARCHITECTURAL SOLUTION. THE AIM OF THE BACHELOR THESIS IS TO DEVELOP THE STUDY AND DEVELOP A PROJECT DOCUMENTATION FOR THE CONSTRUCTION PERMIT AND FOR THE CONSTRUCTION OF THE CONSTRUCTION. THE CONSTRUCTION SITE IS LOCATED IN THE VILLAGE OF KOBYLÍ IN MORAVIA, WHERE THE PLOT WAS ENTERED. THE CONSTRUCTION WAS DIVIDED INTO TWO FUNCTIONAL UNITS. MAIN BUILDING SPECIALLY FOCUSED ON SPARKLING PRODUCTION, REPRESENTATION AND ACCOMMODATION. THE SECOND FUNCTIONAL UNIT IS A ONE-STOREY PRODUCTION HALL FOR THE PRODUCTION OF SILENT WINES AND A PREPARATORY FOR THE PRODUCTION OF SPARKLING WINE. THE FORM OF THE MAIN BUILDING AND THE PRODUCTION HALL IS DESIGNED IN RELATION TO THE ARCHITECTURAL FORMS OF THE MUNICIPALITY. THE MAIN BUILDING IS THREE-FLOOR AND WITH ONE UNDERGROUND FLOOR. THERE ARE PRODUCTION AND TASTING HERE. THE UNDERGROUND FLOOR LEVELS THE SLOPE TERRAIN OF THE Plot. THE FIRST ABOVE GROUND FLOOR SERVES REPRESENTATIVELY WITH THE STORE AND WINE BAR. THE SECOND ABOVE FLOOR IS DESIGNED FOR ACCOMMODATION OF UP TO 12 GUESTS. THE WINE COURT PROVIDES A PARKING SPACE AND HANDLING SPACE FOR PRODUCTION. DVAV DESIGNS ARE DESIGNED FOR THE CONTINUOUS ARRIVAL AND DEPARTURE OF THE AREA. THE AREA HAS BEEN DESIGNED WITHOUT BARRIER-FREE.
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Tax Issues of Wine Industry
Štorková, Soňa ; Kašpárek, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the topic of suggeste law for still wine tax. The author explains financing of wine industry from both Czech republic and European union, wine sale in the Czech republic and impact on the state and chosen wine-making company in case of implementating of zero rate consumption tax on still wine.
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Vliv navrhovaného zvýšení spotřební daně na obchod s vínem
Petratur, Nikola
The thesis deals with the issue of taxation of still wine. Attention is paid to the wine and spirits consumptions changesinduced by the wine price increase. Change in quantity demanded is calculated using the price and cross elasticities. The chenges of the tax revenues are analysed using calculations mentioned above. In conclusion, recommendations to the rate of excise duty on still wine are drawn.
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Dopady nenulové sazby spotřební daně z tichého vína v ČR
Jandásek, Jiří
This diploma thesis deals with the excise duty on the still wine being applied in the Czech Republic and explores an influence of this taxation rate upon the market subjects. Basing on the analysises of the market subjects a potential impact of the non-zero tax of the still wine excise is determined. The analysis comprises both of watching anagement of the wine-growing companies as well as potential tax yields for the state budget. It explores how involving or non-involving non-zero tax rate into the wine prices does affect collecting excise duty and changing VAT in respect of changing quantity demands as well as additional costs. A tax yield of this duty for the state budget compares with total tax collection of all excise duties. Non-zero tax rate should impact competitive rivalry and employment rate in the wine-growing and vinicultural business too. Basing on the analysises it deduces a recommendation concerning the excise tax rate of the still wine.
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