B_PD Company and Taxation

University of Finance and Administration
Winter 2019
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Yvona Legierská, Ph.D. (lecturer)
Guaranteed by
Ing. Yvona Legierská, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
B_PD/pRPH: Wed 15:45–16:29 E123, Wed 16:30–17:15 E123, except Wed 30. 10. ; and Wed 30. 10. 15:45–17:15 E004, Y. Legierská
B_PD/vRPH: Fri 4. 10. 15:45–17:15 E224, Sat 2. 11. 9:45–11:15 E224, 11:30–13:00 E224, Y. Legierská
Prerequisites
Prerequisites and co-requisites Successful completion of examinations from the subject B_UC_A1 (Accounting A1) and B_UC_A2 (Accounting A2).
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 of the main taxes of 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.The explanation is accompanied by a number of practical examples, including summary examples of the calculation of the tax liability for listed taxes.
Learning outcomes
Student will be able to:
* understand the methodology for calculating the income tax of natural persons incl. completing the tax return,
* understand the methodology for calculating corporate income tax based on accounting with tax optimization options incl. completing the tax return,
* understand the principle of value added tax, incl. completing the check report and tax return.
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 a Lenka LÁCHOVÁ. Daňový systém ČR 2018. 14. Praha: VOX, 2018, 404 s. ISBN 978-80-87480-63-2.
  • MARKOVÁ, Hana. Daňové zákony 2019, úplná znění, platná k 1 .1. 2019. Praha: GradaPublishing, a.s., 2019. ISBN 978-80-271-22745.
    recommended literature
  • VYBÍHAL, Václav. Mzdové účetnictví 2019 - praktický průvodce. Praha: GRADA Publishing, 2019. 472 s. ISBN 978-80-271-2246-2.
  • GALOČÍK, Svatopluk a Oto PAIKERT. DPH 2019: výklad s příklady. 15. vydání. Praha: GRADA Publishing, 2019. 432 s. ISBN 978-80-271-2244-8.
  • SOJKA, Vlastimil. Mezinárodní zdanění příjmů. 4. aktualizované a doplněné vydání. Praha: Wolters Kluwer ČR, a.s., 2017. 360 s. ISBN 978-80-7552-688-5.
Teaching methods
Lectures in full-time form, managed group consultations in combined form; the minimum compulsory attendance in full-time teaching is 75%, in managed group consultations in combined form of study 50%. Lectures using power-point presentation.
Assessment methods
The subject is finalized with a credit written test - solution of four examples of income tax and VAT. Testing makes it possible to have a calculator without Internet connection and valid tax laws. Other tasks will not be assigned to ISP students.
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 2016, Winter 2017, Winter 2018, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2019, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2019/B_PD