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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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Tangible and intangible assets in the accounts, focusing on the depreciation policy of the selected entity
KUČEROVÁ, Jana
This bachelor thesis is focused on a depreciation policy and an influence of tax depreciation on the income tax base. The aim of the bachelor thesis is to analyse the tax depreciation and the book depreciation, the influence of the tax reform on depreciation of long- term assets and the analysis of the influence of the tax depreciation on the income tax base.In the theoretical part are described the long- term assets, the technical evaluation, the book depreciation and the tax depreciation.In the practical part, I aimed at the analysis of the tax depreciation of selected kind of long- term assets at the company Pekárny a cukrárny Klatovy, a. s. This society uses the linear tax depreciation and the linear book depreciation. I found out the possibilities of the tax savings.
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Tax records and their use by individual entrepreneurs with skilled trades
Štěpinová, Eliška ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
This bachelor thesis is focused on tax records for an individual entrepreneur, specifically entrepreneur with skilled trades. The work is divided into two main parts. The first part is theoretical and defines basic terms and obligations of businesses, contains an introductory note to the tax records for its content and form for recording income and expenditure, assets and liabilities as part of the tax records. It also addresses the theme of the end of the tax period and its impact on the tax records, calculating the tax base and subsequent tax income. The second part is devoted to practical example of keeping tax records for entrepreneurs performing craft business, which summarizes and applies knowledge, drawn from the theoretical part.
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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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Pragmatic and didactic analysis of the curriculum on tax accounting
Drajsajtl, Tomáš ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis deals with pragmatic and didactic curriculum analysis of tax accounting. This thematic unit is taught on the secondary schools in the Czech Republic since 2004, when replaced the single-entry accounting in teaching. The theoretical part deals with didactic problem concerning the classification of tax accounting in teaching at secondary schools of economic specialization. Next part describes the content of the curriculum, followed by teaching methods and procedures, including didactic principles and the inclusion of examples in teaching. The practical part includes didactic analysis of the curriculum, supplemented by examples of frequently used forms and records in tax accounting, as well as schemes and several practical examples, including their solutions. The thesis is finished with a small research, focused on the teaching of tax accounting, especially the inclusion of this thematic unit in teaching, length and methods of teaching and used didactic technique.
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Immoveables {--} analysis of account and tax aspects
FOLBERGEROVÁ, Dita
The topic of this bachelor work is {\clqq}Immoveables {--} analysis of account and tax aspects``. Taxes depreciation can be dividend in two groups namely in account depreciations and tax depreciations. Both of these two groups have thein own specific functions and they can not be confused. Account depreciations abide by accounting act and they are autorized to accounting entity. Account depreciations set a real margin of properte wear, they depend on thein supposed durability life, the way of usage and so on. Account depreciations are only account cista, which are not tax unacceptable and set lasting decrease in value of the properte. Account depreciations decline the trading income. Tax depreciations abide by the low of income taxes. This law is accepted for all accounting entity. Tax depreciations apply just for the puprose of determination of tax base not for the purpose of determination of real durability life and on the way of properte usage. Exerciation of tax depreciatios as an entry lowering the income tax base is not the duty but only the right for taxpayers. Statement of account depreciations and tax depreciations is in declaration of taxes.
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Depreciation of long term tangible and intangible property from tax and accounting point of view
VOMÁČKOVÁ, Eva
The topic of this bachelor work is {\clqq}Depreciations of long-term tangible and intangible property from tax and accounting point of view.`` Depreciations can be divided in two groups namely in book depreciations and tax depreciations. Both of these two groups have their own specific functions and they can not be confused. Book depreciations abide by accounting act and they are authorized to accounting entity. Book depreciations set a real margin of property wear, they are dependent on their supposed durability life, the way of usage and so on. Book depreciations are only book costs, which are not tax unacceptable and set lasting decrease in value of the property. Book depreciations decline the trading income. Tax depreciations abide by the law of income taxes, this law is accepted for all taxpayers. Tax depreciations apply just for the purpose of determination of tax base not for the purpose of determination of real durability life and on the way of property usage. Exercitation of tax depreciations as an entry lowering the income tax base is not the duty but only the right for taxpayers. Statement of book depreciations and tax depreciations is in declaration of taxes.
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Influence of deprecation of the long-termed corporeal property on income tax base at joint-stock company
WERTHEIMOVÁ, Marie
The B.A. thesis titled ``Influence of Depreciation of Long-term Corporeal Property on the Income Tax Base at Joint-Stock Company{\crqq} deals with the issue of the impact of the difference between book depreciations and tax deductions on the income tax base. The theoretical part defines long-term tangibles, their acquisition, evaluation, book depreciation and tax deductions, as well as income tax assessment base calculation procedure and information about deferred taxes. The practical part characterises a particular company and its accounting principles. Six possible variants of depreciation were applied to the selected type of assets of the company. The differences for year 2006 between the book depreciations and tax deductions with respect to these variants were compared.
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