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The Specifics of Keeping Tax Record of Entrepreneur and Implementation of Electronic Registration of Sales
Jányšová, Monika ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor thesis focuses on the specifics of tax record self-employer by applicable legislation of the Czech Republic. It also deals with the introduction of electronic registration of sales. Even though tax record and registration of sales are two separate systems, the principle of this thesis is to highlight the specific relationship of these systems from the perspective of the self-employer who in the course of business activity accepts especially cash payments and was therefore covered by an responsibility to keep tax record and registration of sales. The aim of the thesis is to show how the entrepreneur can rely on data recorded in the registration of sales for the purpose of determining tax liability of value added tax and personal income tax base and how the registration of sales will be reflected in the keeping of tax record.
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Accounting and tax records for purposes of determining the tax base of individual entrepreneurs
Svoboda, Jiří ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This thesis deals with the analysis of accounting and tax records for purposes of determining the taxable income of individual entrepreneurs. At the beginning of work are defined terms related to business and revenue generated by the entrepreneur under the Act on Income Tax which may be acquired and thus affect the tax base. The following chapters describe the principles of keeping tax records and accounts, each of these chapters ends with an analysis of what the entrepreneur has to do at the end of the reporting period and also describe some selected effects on the income tax base in the conduct of these two registers. The conclusion is a complex example that demonstrates the practical use of both records and highlights the differences in tax base for tax accounting and bookkeeping.
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[13:41:59] Sony: Accounting and the registration of an individual entrepreneur
Brázdová, Eva ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The dissertation is about business activities of natural persons. Moreover, the work describes practices that an entrepreneur must accomplish before she/he starts a business such as obtaining business certificate and registration at competent offices. During his/her business activities an entrepreneur has a responsibility to keep a record, from which he/she has 3 options to choose. The main part of this dissertation is focused on the maintenance of a tax record that is corrected by law of income tax. Here what must necessary done by a entrepreneur while registering in the tax record is analyze in more detail. The attention is also paid to the income taxation of an individual entrepreneur. In the end, an empirical example is given, where practices with the maintenance of the tax evidence of an individual entrepreneur are described. In addition, data from the tax record are used to calculate the income tax of natural persons and the insurance premium for health and social insurance.
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