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Účetní a daňová specifika technického zhodnocení pronajatého majetku
Klapková, Natálie
This bachelor thesis focuses on the main differences' identification and the impact on the profit and the basis for the income tax calculation implemented in the technical improvements between owned and rented assets. The first part of the thesis follows up on accounting and tax concepts explanation related to the issue. The practical part of this thesis is devoted to a specific accounting entity that plans to invest in the character of the technical improvement. The company has operated in a rented place, but now there is the option to purchase its asset. The possibilities that may arise are discussed at the end of the thesis. Based on the obtained results, a suitable solution that leads mainly to the income tax base optimization and greater self-sufficiency in the business is suggested.
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Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
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Tax Depreciations of Fixed Assets
Trutnová, Zuzana ; Batelka, Luděk (referee) ; Brychta, Karel (advisor)
This thesis deals with tax depreciation of fixed assets in Czech Republic including comparison with tax depreciation according direction proposal for a Common Consolidated Corporate Tax Base and capital deduction in United Kingdom. This thesis includes description of basic rules of fix assets tax depreciation and analysis of tax optimalization possibilities using tax depreciation in Czech Republic. Information gained in theoretical part is used for formation of methodic manual that is used by corporate tax payers as a guide in tax depreciation setting. In the last part of the thesis, variants of tax depreciation calculation for existing company are stated.
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Accounting Directives for Company
Půčková, Zuzana ; Beňovská, Barbora Sládková (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for fixed assets in a trading company. The first part defines theoretical starting points for intercompany directives, fixed assets, inventories, depreciation, technical appreciation, registration of fixed assets, and their accounting. In the second part, an analysis of the company is carried out, where the author describes the company, its operation, and fixed assets in the trading company. The last part deals with the proposal for a comprehensive intercompany directive focused on fixed assets.
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Účetní a daňové aspekty trvalého snížení ceny dlouhodobého majetku
Dovrtělová, Aneta
Dovrtělova A. Accounting and tax aspects of permanent price reduction of fixed assets. Bachelor thesis. Brno: Mendel University,2022. The bachelor thesis deals with the accounting and tax aspects of the permanent depreciation of fixed assets. The aim of the thesis is to evaluate the depreciation methods used for fixed assets and to find appropriate solutions for the depreciation schedule for a given company, taking into account the profit or loss and the tax base. The first part of this paper takes form of a literature review. In this literature review, fixed assets are defined and specific depreciation methods, their recent changes and calculation methodology are analysed. The second part of this thesis is analytical. In this part, the specific depreciation in the selected company is compared with the versions of depreciation calculated earlier in this thesis. Then the results of this comparison are evaluated and possible changes in the depreciation schedules are suggested from an accounting and tax perspective.
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