Předmět Taxation (MUFU / PDNE)

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Materiál	Typ	Datum	Počet stažení

Obsah

- introduction, basic concept and the tax system- social and health insurance- a method of determining of personal income tax, tax-free parts, deductions and tax credits- taxation of employees´ income- taxation of the income of the independent activities- tax deductible and non-deductible expenses- the depreciation of assets- contracts and method of avoiding of international double taxation- taxes of property (property tax, road tax and property transfer tax)- value added tax- excise and environmental taxes

Získané způsobilosti

Students are able to determine the tax base and the tax of the personal income tax, the corporate tax, the value added tax, exice duty, enviromental tax, property tax, road tax and property transfer tax correctly.

Požadavky

Credit - 80 % participation in exercises, passing the final written test, is necessary to obtain 60% of points from all points possible.Exam - oralThe result of a subject examination is expressed on a six-point scale: A "výborně" (i.e. "excellent"), B "velmi dobře" (i.e. "very good"), C "dobře" (i.e. "good"), D "uspokojivě" (i.e. "satisfactory"), E "dostatečně" (i.e. "sufficient"), F "nedostatečně" (i.e. "fail").

Garant

Mgr. Eva Kolářová, Ph.D.

Vyučující

Ing. Eva Kuderová