Ukončeno v akademickém roce 2021/2022
Tax Evidence
| Type of study | Bachelor |
|---|---|
| Language of instruction | Czech |
| Code | 117-0040/02 |
| Abbreviation | DE |
| Course title | Tax Evidence |
| Credits | 4 |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | Ing. Jana Hakalová, Ph.D. |
Osnova předmětu
1. Explanation of the basic concepts of trade law (trade, general and special conditions for running a business division of trades, business license and its scope, the responsible representatives of business and other terms).
2. Method of tax accounting income and expenditure of individuals
- Records of income and expenditure tax,
- Records of non-tax revenue and expenditure,
- Specific instances of non VAT registration and VAT.
3. Management of extra books
- Book debts and liabilities,
- Book (cards) of intangible assets,
- Paper (cards) of tangible assets,
- Book (operational records) retail property,
- Paper stock (card stock),
- Log book records,
- Cards reserves and accruals,
- Book for recording of valuables,
- Paper (card) for recording financial assets,
- And other auxiliary books.
4. Procedure for closing records and extra books at the end of the reporting period
- closing adjustment of income tax,
- closing adjustment of tax expenditures.
5. Compilation of tax registration
- Statement of assets and liabilities,
- Statement of income and expenditure.
6. Tax returns for taxable personal income.
7. Meaning and development of internal guidelines.
8. To transition from a tax accounting business accounting.
9. And other current tax issues.
2. Method of tax accounting income and expenditure of individuals
- Records of income and expenditure tax,
- Records of non-tax revenue and expenditure,
- Specific instances of non VAT registration and VAT.
3. Management of extra books
- Book debts and liabilities,
- Book (cards) of intangible assets,
- Paper (cards) of tangible assets,
- Book (operational records) retail property,
- Paper stock (card stock),
- Log book records,
- Cards reserves and accruals,
- Book for recording of valuables,
- Paper (card) for recording financial assets,
- And other auxiliary books.
4. Procedure for closing records and extra books at the end of the reporting period
- closing adjustment of income tax,
- closing adjustment of tax expenditures.
5. Compilation of tax registration
- Statement of assets and liabilities,
- Statement of income and expenditure.
6. Tax returns for taxable personal income.
7. Meaning and development of internal guidelines.
8. To transition from a tax accounting business accounting.
9. And other current tax issues.
Povinná literatura
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.
Doporučená literatura
OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1.