117-0807/01 – 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
Year2Semestersummer
Study languageCzech
Year of introduction2005/2006Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRA53 Ing. Jiřina Krajčová, Ph.D.
RYL01 Ing. Zuzana Rylová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Distance Credit and Examination 1+0
Lifelong Credit and Examination 1+0

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

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. Daně z příjmů: s komentářem 2012. 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. 8. 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

Other requirements

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

Lifelong form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Exercises evaluation Credit 40 (40) 0 3
                Written exam Written test 40  21 3
        Examination Examination 60  0 3
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 2 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes C Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2011/2012 Winter