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Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
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Daňové zatížení podnikající fyzické osoby a společníka společnosti s ručením omezeným
Čačalová, Jitka
This diploma thesis deals with the tax, accounting and administrative aspects of a self-employed person and partner of a limited liability company, including mandatory social and health insurance contributions. The total burden of the selected tax bases of both forms of business is quantified for the tax period 2020 to 2023, together with the prediction of the tax and levy burden for the year 2024, which will be affected by the government consolidation package. It also includes a comparison of the total burden and a recommendation of a suitable form of business for selected levels of tax bases. Subsequently, a model example shows the procedure for the transition from self-employed to limited liability company, including accounting operations, tax implications and recommendations.
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Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
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Operations with the enterprise from the accounting and tax view
Fabík, Adam ; Skálová, Jana (advisor) ; Dvořáková, Dana (referee)
This diploma thesis deals with the general definition of an enterprise according to the Czech legal regulations and applied practice, moreover by the definition of individual possible operations with enterprise and its accounting and tax consequences. In this diploma thesis are also analyzed transactions realized with the enterprises in Czech Republic after the recodification of a private law.
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Comparison of the purchase and deposit business establishment (accounting solution)
Zelená, Michaela ; Vomáčková, Hana (advisor) ; Míková, Marie (referee)
This thesis deals with comparison of the purchase and deposit business establishment in accounting terms. This task deals with the legal definition of the purchase and deposit business establishment after the recodification of Czech private law, which is valid from 1st of January 2014. When there have been several changes, which relate to just purchase and deposit business establishment. The terminology has changed, instead the company used establishment. The basic theme of this thesis is the accounting treatment for the purchase and deposit business establishment both in terms of general concepts and Czech accounting standards. The application part is dedicated to the accounting treatment of the mentioned transactions in accordance with international financial reporting standards and Czech accounting standards. Keywords: purchase of the business establishment, deposit business establishment, recodification, accounting, IFRS, Czech accounting standards
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