117-0041/01 – Income taxes C (PDC)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | doc. Ing. Alžbeta Bieliková, PhD. | Subject version guarantor | doc. Ing. Alžbeta Bieliková, PhD. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2013/2014 | Year of cancellation | 2019/2020 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
1. Improve basic knowledge of taxation of individuals.
2. Improve basic knowledge of corporate taxation.
3. Improve basic knowledge of property tax.
4. Explain taxation in specific cases.
5. Solve the case study.
Teaching methods
Lectures
Tutorials
Summary
Deepening knowledge of income tax and legal persons and its practical application. Deepening knowledge of property tax.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Additional requirements for students not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1.Introduction - Organization Studies, Literature, concise repetition foundations for personal income tax
2.Taxation of personal income - income from business and other self-employment activities, collaborators, business associations provided a lump sum tax
3. Personal income tax - adjustment of the tax base - termination, the transition between the tax and accounting records, a change in the way of expenditures
4. Personal income tax - the specific problems of taxation of income from employment, tax, advance tax, annual tax settlement advances, income from abroad
5. Personal income tax - the specific problems of taxation of other types of income - rent, capital
6. The determination of the tax liability of individuals - non-taxable amounts and deductible items, tax calculation, tax abatements
7. Corporate income tax rates - a brief repetition of the foundations of corporate tax, subject to tax, income tax exempt
8. Corporate income tax - The amount of the tax base - items decreasing and increasing profit, items not included in the tax base
9. Expenses (costs) incurred to generate, assure and maintain income and expenses (costs) that do not reduce the tax base
10. Determination of tax liability of legal persons - tax deductions, tax calculation, tax abatements, tax on separate tax base
11. Property taxes - property tax
12. Property taxes - road tax
13. Property taxes - inheritance tax, gift tax and real estate transfer
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction