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FP-TppPAcad. year: 2012/2013
The course deals with the issue of business under the Trade Act, the Commercial Code, according to special items and related tax laws.1. Business, businessman, legal framework of business rules,2. Introduction to small business, division of businesses3. Business according to other legislation4. Business Register - basic concepts, classification of legal persons5. Limited company6. Joint-stock company, cooperative7. General partnership, limited partnership8. Non-profit character actors - foundations, endowment fund, civic associations, ops, etc.9. Accounting and financial obligations of the business entity. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.10. Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.11. Summary
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Specification of controlled education, way of implementation and compensation for absences
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branch BAK-MTK , 1 year of study, summer semester, compulsory
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