117-0328/03 – Income Tax B (DPB)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2009/2010Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
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 Examination 3+0

Subject aims expressed by acquired skills and competences

1. To intensify the basic knowledge regarding the individual persons taxation. 2. To intensify the basic knowledge of legal entities taxation. 3. To explain the taxation in specific cases. 4. To solve the case studies.

Teaching methods

Lectures

Summary

The depression of knowledge taxation income tax and its practical application.

Compulsory literature:

PELECH, Petr a Vladimír PELC. Daně z příjmů: s komentářem 2012. 12. vyd. Olomouc: ANAG, 2012. 1 079 s. ISBN 978-80-7263-742-3. PELECH, Petr. Zdanění mezd, platů a příjmů ze závislé činnosti v roce 2012. 20. vyd. Olomouc: ANAG, 2012. 456 s. ISBN 978-80-7263-717-1.

Recommended literature:

Pokyny řady D a Sdělení Ministerstva financí Zákon č. 586/1992 Sb. o daních z příjmů (v platném znění) 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 - 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

Conditions for subject completion

Full-time form (validity from: 2009/2010 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2010/2011 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2009/2010 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner