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Ukončeno v akademickém roce 2012/2013

Income Taxes A

Type of study Bachelor
Language of instruction Czech
Code 117-0312/03
Abbreviation DP A
Course title Income Taxes A
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Zuzana Rylová, Ph.D.

Osnova předmětu

1.Introduction - credits and testing organization, organization of studies, literature, basic tax concepts, taxation of personal income - defining the taxpayers,
2.Tax course, tax exempt income
3.The tax base, tax losses, tax-free amount, calculation tax
4.Tax sub-bases - income from employment, income and exempt income not subject to tax, advance tax calculation,
5.Tax sub-bases - income from business, income from self-employment activities, methods of implementation costs, the minimum tax base, tax provided lump sum
6.Tax sub-bases - income from capital, rental income,
7.Tax sub-bases - Other income, calculate tax - deductible items, the tax rate, tax credits, a separate tax base, tax separate tax base
8.Tax return of personal income, tax return types and filling, filing tax returns, tax deposits, tax adjustments and additional return
9.Corporate tax, tax-payers' definition, the tax period, subject of tax exempt income
10.Tax base - the tax base of enterprises, establishment of tax base for non-profit organizations, tax rate, tax credit
11.Tax return directly to corporate, filing tax returns, advance tax, income taxed at special rate tax
12.Property - repairs and maintenance, technical improvements
13.Property - depreciation, reserves for repairs
14.Property - operational leasing, financial leasing, rent

Povinná literatura

PELECH, Petr a Vladimír PELC. [i]Daně z příjmů: s komentářem 2012[/i]. 12. vyd. Olomouc: ANAG, 2012. 1 079 s. ISBN 978-80-7263-742-3.

Doporučená literatura

Pilátová, Jana a kol. Daňová evidence 2012 – komplexní řešení problematiky daňové evidence pro OSVČ. 1. vyd. Olomouc: ANAG, 2012, 360 s. ISBN 978-80-7263-723-2.
Zákon č. 586/1992 Sb. o daních z příjmů (v platném znění) a prováděcí předpisy
www.mfcr.cz