117-0328/03 – Income Tax B (DPB)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Zuzana Rylová, Ph.D. | Subject version guarantor | Ing. Zuzana Rylová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2009/2010 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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:
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
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction