117-0807/01 – Income Taxes A (DP A)
Gurantor department | Department of Accounting and Taxes | Credits | 5 |
Subject guarantor | Ing. Zuzana Rylová, Ph.D. | Subject version guarantor | Ing. Zuzana Rylová, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2005/2006 | Year of cancellation | 2012/2013 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
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 - 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction