|
|
Accounting and Tax Aspects of a Car in Business
VITHOVÁ, Štěpánka
The aim of this diploma thesis is to explain the complete problematic concerning use of an automobile in private enterprise and to help the user, the ratepayer, to be well informed about situations that can arise in connection with use of the car. This breeds many problems and much unclearness and that not only from the technical but also from the accounting and taxation point of view. The theoretic part concentrates on methods of purchasing an automobile, possibility of its insertion or non-insertion into the business property and depreciation. The problematic of travel expenses compensation, which was legislativly amended in 2007, is naturally included. The practical part demonstrates accounting related to the car in accounting software Money S3 in RCOMP s.r.o. company. There is also an analysis of fiscally acceptable costs for an entrepreneur, a physical person, carried out. Both cases, the one in which the car is and the other in which the car is not included into the business property, are handled. From the results of this analysis follows that the alternative of not including the car into the business property becomes more profitable in a ratio when the acquisition costs of the car are 600 thousand crowns and the businessman drives approximately 50 thousand kilometres a year.
|
guest ::
RSS feed.