117-0312/03 – Income Taxes A (DP A)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA53 Ing. Jiřina Krajčová
RYL01 Ing. Zuzana Rylová, Ph.D.
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

1. To explain the fundamental principles of income taxes. 2. To describe the taxation of individual persons. 3. To describe the taxation of legal entities. 4. To clarify the taxation in practical examples and case studies. 5. To explain the property management in relation of income taxes.

Teaching methods

Lectures
Tutorials

Summary

The obtaining elementary knowledge about taxation of particular types of gains natural persons and legal entities, determination of tax base, calculation tax liability.

Compulsory literature:

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.

Recommended literature:

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

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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

Conditions for subject completion

Full-time form (validity from: 2008/2009 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (60) 51
        Exercises evaluation Credit  (40)
                Písemka Written test 40  21
        Examination Examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner