Czech

4

Not applicable.

Students will be able to apply their knowledge to particular accounting documents and receipts and to work out the company accounting, including the closing operations, as well as financial statements. Based on this information students will prepare the tax returns of direct and indirect taxes.

Students are expected to have knowledge of accounting, financial statements and elaboration of different tax returns.

Not applicable.

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

Credit requirements, way and rules of examinations and the final classification of the course:
The course-unit credit is conditional on the following:
1. Active attendance at seminars with control of keeping up with the project schedule.
2. Continuous delivery of documents in time.
3. Completion of project work and its delivery.
Conditions for passing an exam: Student has to demonstrate his/her knowledge acquired in the course and apply it in practice.
Form of examination: written – elaboration of tax returns.

A brief description of lectures:
- Introduction to the course, familiarising students with its purpose and presenting requirements for the complex project of a given company. Determination of methodological procedure of overall elaboration of given company data.
- Tax road – the tax base, the taxpayer, securing of a tax base and tax rate by individual vehicles, the tax return and tax payment.
- Property tax (land tax and real estate tax) – basic terminology, tax base, taxpayer, tax rates.
The seminars will be focused on processing of the given documents and elaboration of the outputs.

Not applicable.

The aim of the course is for students to master practically the taught topics – e.g. on completion of the course students will be able to set the tax liability for individual types of companies and individual types of taxes on a given example.

Monitoring of students’ individual work on assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.

Not applicable.

Not applicable.

Zákon. c. 586/1992 Sb o dani zpríjmu fyzickýxh a právnických osob
Zákon c.235/2004 Sb.o dani z pridané hodnoty
Zákon .c. 563/1991 Sb. o úcetnitnictví
Zákon c. 16/1993 Sb. o dani silnicní

Not applicable.

10 hours, optionally

The basic topics in the course:
1. Introduction to the course, familiarising students with the content of the course and requirements connected to the processing the assigned complex examples for a specific company.
2. Determining the methodological approach for the overall processing at the given company from the accounting and tax perspective.
3. Road tax – determination of the subject of tax, establishing the taxpayer, ascertaining the tax base and rates by the individual type of vehicle, completing and submitting the tax return, paying tax and advances.
4. Property tax (tax on land and building tax). Definition of real estate which is or is not subject to tax, which are exempt from tax, establishing the taxpayer, determining the tax base and establishing the basic rate, establishing the tax rate by type of property and size of settlement where the property is sited.
5. Tax on the acquisition of immovable property. Defining the subject of tax. Determination of acquisition value of immovable property with the option of choosing the designated taxpayer. Determining the tax base and tax rate. The basic types of exemption for different persons. Producing and submitting the tax return. Advance payment and payment of tax.