Lectures:
1. Tax propaedeutics. Tax system in the Czech Republic. Basic tax legislation. Other payments of tax nature in the Czech Republic. Tax advisory.
2. Tax and its construction elements: tax subject, tax base, tax rate, method of tax collection.
3. Income taxes I.: Tax on personal income. Taxpayer, tax subject, exemptions from tax, tax base, tax rate, tax credits, tax liability.
4. Income taxes II.: Tax on income from employment. Tax on income from entrepreneurship. Tax on income from capital property. Tax on income from renting. Tax on other incomes. Paying taxes and advance payments.
5. Income taxes III.: Tax on corporate income. Taxpayer, tax subject, tax base, tax deductions, tax rates, tax credits.
6. Income taxes IV.: Depreciation. Tax loss. Tax incentives. Paying taxes, advance payments.
7. Indirect taxes I.: excise taxes. Tax on mineral oils. Tax on wine and intermediate products. Tax on beer. Tax on alcohol and spirits. Tax on cigarettes and tobacco products. Customs.
8. Indirect taxes II.: Value added tax. Basic terms. Tax subject. Taxable persons. Place of supply. Tax base and its calculation. Tax rate.
9. Indirect taxes III.: Types of supply according to value added tax. Domestic transactions, intra-community transactions and transactions related to third countries. The right to deduct and tax liability.
10. Property taxes I.: Property tax. Tax on land and tax on buildings. Taxpayers, tax subject, tax exemptions, tax base, tax rates.
11. Property taxes II.: Taxes on property transmission. Inheritance tax, gift tax, real estate transfer tax. Taxpayers, tax subject, tax exemptions, tax base, tax rates, calculation of tax liability. Road tax.
12. Administration of taxes and fees. Principles of tax procedure. Acts in tax procedure. Parts of tax procedure. Ordinary and extra-ordinary remedies in tax procedure.
Seminars
Explanation and practising of terms defined at lectures. Calculations of specific tax examples related to particular taxes. Filling tax returns.
1. Tax propaedeutics. Tax system in the Czech Republic. Basic tax legislation. Other payments of tax nature in the Czech Republic. Tax advisory.
2. Tax and its construction elements: tax subject, tax base, tax rate, method of tax collection.
3. Income taxes I.: Tax on personal income. Taxpayer, tax subject, exemptions from tax, tax base, tax rate, tax credits, tax liability.
4. Income taxes II.: Tax on income from employment. Tax on income from entrepreneurship. Tax on income from capital property. Tax on income from renting. Tax on other incomes. Paying taxes and advance payments.
5. Income taxes III.: Tax on corporate income. Taxpayer, tax subject, tax base, tax deductions, tax rates, tax credits.
6. Income taxes IV.: Depreciation. Tax loss. Tax incentives. Paying taxes, advance payments.
7. Indirect taxes I.: excise taxes. Tax on mineral oils. Tax on wine and intermediate products. Tax on beer. Tax on alcohol and spirits. Tax on cigarettes and tobacco products. Customs.
8. Indirect taxes II.: Value added tax. Basic terms. Tax subject. Taxable persons. Place of supply. Tax base and its calculation. Tax rate.
9. Indirect taxes III.: Types of supply according to value added tax. Domestic transactions, intra-community transactions and transactions related to third countries. The right to deduct and tax liability.
10. Property taxes I.: Property tax. Tax on land and tax on buildings. Taxpayers, tax subject, tax exemptions, tax base, tax rates.
11. Property taxes II.: Taxes on property transmission. Inheritance tax, gift tax, real estate transfer tax. Taxpayers, tax subject, tax exemptions, tax base, tax rates, calculation of tax liability. Road tax.
12. Administration of taxes and fees. Principles of tax procedure. Acts in tax procedure. Parts of tax procedure. Ordinary and extra-ordinary remedies in tax procedure.
Seminars
Explanation and practising of terms defined at lectures. Calculations of specific tax examples related to particular taxes. Filling tax returns.