B_PD Company and Taxation

University of Finance and Administration
Winter 2016
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Mgr. Tomáš Hesterini (seminar tutor)
Ing. Yvona Legierská, Ph.D. (seminar tutor)
Ing. Jaroslav Veselka, DiS. (seminar tutor)
Guaranteed by
Ing. Jaroslav Veselka, DiS.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
B_PD/pRMO: Tue 12:15–12:59 M27, Tue 13:00–13:45 M27, T. Hesterini
B_PD/pRPH: Mon 14:00–14:44 E129, Mon 14:45–15:30 E129, J. Veselka
B_PD/vRMO: Fri 14. 10. 14:00–15:30 M22, Fri 11. 11. 14:00–15:30 M22, 15:45–17:15 M22, T. Hesterini
B_PD/vRPH: Sat 12. 11. 9:45–11:15 E124, 11:30–13:00 E124, Fri 9. 12. 17:30–19:00 E124, Y. Legierská
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The objective of this course is to gain a knowledge on the tax system of the Czech Republic, mainly in the area of natural persons income tax, focusing on the basics of social security insurance and public health insurance, and in the area of corporate income tax and of value added tax. Lectures take into account a practical point of view, thus make any knowledge applicable in practical life. This subject can be partly regarded as a preparation for the tax advisors exam (modal examples of such an exam will create a part of these lectures or group tutorials ).
Syllabus
  • 1. Tax on income of natural persons – tax payer, business description and tax exemption 2. Tax on income of natural persons – income from dependent activities 3. Tax on income of natural persons – income from independent activities (accounting, tax record keeping, expenditures calculated as a percentage of income, tax set through a lump sum) 4. Tax on income of natural persons – income from capital assets, income from rents, other income, tax basis, basics of international taxing 5. Tax on income of legal persons – tax payer, business description and tax exemption 6. Tax on income of legal persons – calculation of a tax basis from a profit and loss account , accounting and tax write-off of the property 7. Tax on income of legal persons – Receivables in accounting and tax on income 8. Tax on income of legal persons – tax effective and non-effective expenses and revenues 9. Value added tax – general provisions, tax exercising, place of payment 10. Value added tax –conditions of payment, payment and rise of duty to declare a tax or pay a tax, tax forms 11. Value added tax – tax base and tax calculation, correction of a tax base and tax amount, correction tax form, tax rate and its correction. 12. Value added tax – tax exemption without a claim for tax deduction, tax exemption with a claim for tax deduction, tax deduction, a tax return and sale of goods for prices without a tax, special conditions, national tax administration
Literature
    required literature
  • • VANČUROVÁ, Alena; LÁCHOVÁ, Lenka. Daňový systém ČR 2014, 12. vydání; 1. VOX a.s., duben 2014, 391 s., ISBN 978-80-87480-23-6.
  • • VANČUROVÁ, Alena; a kolektiv. Daňový systém ČR 2015 cvičebnice – komplet tří publikací a CD – ROMU, 1. vydání; 1. VOX a.s., 2015, 232 s., ISBN 978-80-87480-40-3.
    recommended literature
  • • JANOUŠEK, Karel. Cestovní náhrady ve 252 příkladech 2013, 6. aktualizované vydání; Anag, spol. s r.o., únor 2013, 384 s., ISBN 978-80-7263-802-4
  • • VYŠKOVSKÁ, Magdaléna. Cizinci a daně. Zdaňování příjmů fyzických osob – cizích státních příslušníků v České republice, 4. vydání; Wolters Kluwer ČR, a.s., 2016, 256 s., ISBN 978-80-7552-285-6.
  • • PILAŘOVÁ, Ivana; PILÁTOVÁ, Jana. Účetní závěrka, základ daně, finanční analýza podnikatelských subjektů roku 2013 a upozornění na očekávané novinky v roce 2014, 6. vydání; 1. VOX a.s., říjen 2013, 200 s., ISBN 978-80-87480-20-6.
  • • GALOČÍK, Svatopluk; PAIKERT Oto. DPH 2016 výklad s příklady, 12. vydání; GRADA Publishing, a.s., 2016, 416 s., ISBN 978-80-271-0034-7
  • • MACHÁČEK, Ivan. Fyzické osoby a daň z příjmů 2012, 3. aktualizované a rozšířené vydání; Wolters Kluwer ČR, a.s., 2012, 304 s., ISBN 978-80-7357-711-7.
  • • SOJKA, Vlastimil. Mezinárodní zdanění příjmů, 3. aktualizované a doplněné vydání; Wolters Kluwer ČR, a.s., 2013, 360 s., ISBN 978-80-7478-035-6
Teaching methods
Minimal attendance required is 80%.
Assessment methods
The subject is finalized with a credit written test consisting of a theoretical as well as practical part. The theoretical part contains multiple-choice questions which may require additional explanatory information. The practical part comprises case studies of problematic areas (lectured on in individual seminars) which have to be solved
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 6 hodin KS/semestr.
The course is also listed under the following terms Winter 2014, Winter 2015, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2016, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2016/B_PD