Income Tax B

1. Introduction - Organisation of study, literature, brief repetition of the foundations of Personal Income Tax
2. Taxation of personal income - income from business and other self-employment, collaborators, business of the association provided a lump sum tax
3. Personal income tax - the tax base adjustments - discontinued operations transition between accounting and tax records, a change in the way of expenditures
4. Personal Income Tax - specific problems of taxation of income from employment, withholding tax, advance tax, the annual clearing of tax advances, income from abroad
5. Personal Income Tax - specific problems of taxation of other types of income - rent, capital
6. Taxation of legal persons - a brief repetition of corporate tax bases
7. Corporate tax - the subject of tax, income tax exempt
8. Corporate tax ¨ - the tax base - items reducing and increasing profit, items not included in the tax base
9. Expenditure (costs) incurred in acquiring, securing and maintaining income,
10. Expenditure (costs) incurred in acquiring, securing and maintaining income - continued
11. Expenditure (costs), which decreased the tax base
12. Determining the liability of natural persons - tax-free amounts and deductions, tax calculation, tax credits
13. Determination of tax liability of corporate-tax deductions, tax calculation, tax abatements, tax on separate tax base
14. Income from abroad