Czech

Not applicable.

Students will be made familiar with the basic terminology used in the area of Corporate Income Taxation, and they will also learn individual links to other rules and regulations which can influence the tax liability of corporations. Students will be expected to apply their knowledge to particular examples

Students are expected to have basic knowledge of accounting, financial statements, basics of business relations according to the Commercial law.

Not applicable.

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

The course-unit credit is conditional on the following:
1. Active attendance at seminars where student will practise various different practical methods of calculating Tax.
2. Successful completion of a credit test – and a minimum 50 % completion of given coursework.
Conditions for passing an exam: Student has to demonstrate his/her knowledge acquired in the course and apply it in practice (in particular the determination of depreciation for different types of tangible and intangible assets, technical improvements and even on leased assets, calculation of operational and financial leaing, the determination of the tax liability for different legal entities, knowledge enhancing items and reduce profit, deductions, up to date, taxable income, non-taxable and exempt, etc.).
Form of examination: Combined – written exam followed by an oral examination if necessary.

A brief description of lectures:
- Introduction to Corporate Income Tax (defining the basic terminology and individual types of corporations and also income tax assessment in companies).
- Tax exemption and tax base (terminology, tax-deductible items, tax allowance, tax base, tax credit)
- Expenditures on achievement, on reassurance and on maintaining income; non-deductible expenses.
- Long-term tangible and intangible assets (basic terminology; depreciation; joint ownership; non-depreciable assets; assets appreciation).
- Leasing (operative and financial leasing, basic terminology, advantages and disadvantages of leasing, conditions of leasing, requirements for contracts, termination of a contract before the maturity date).
- Special tax rate and temporary and concluding provisions (classification according income type, tax collection).
- Non-profit organizations (their specific position in terms of the income tax law, method of determining taxable income, the method of cost to determine the tax base).
- Public companies and special partnerships (comparison of companies' shares and their taxation, determination of the tax base, the application of deduction).
- Syndicates (status of participants in the association, the determination of the tax base, cutting expenditure and revenue and the evidence).
- The income tax return (brief description, way of filling according to its classification).
- The income tax return (defining the content of each tax return, practical completion).
The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).

Not applicable.

The aim of the course is for students to master the theoretical aspects and methodology for accurate evaluation of tax liability and assessment. It is necessary for students to know the rules and regulations of the law Nr. 586/92 Sb. on Income Tax as amended. Students will learn how to apply gained knowledge to practical examples.

Monitoring of students’ individual work on assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.

Not applicable.

Not applicable.

Bachor,J. a kol :Daň z příjmů fyzických a právnických osob, Sagit Ostrava 2008 (CS)
Zákon č. 40/1964 Sb. občanský zákoník v platném znění (CS)
Zákon č. 513/1991 Sb. obchodní zákoník v platném znění (CS)
Zákon č. 5463/1991 Sb. o účetnictví ve znění pozdějších předpisů (CS)
Zákon č. 586/1993 Sb o dani z příjmů fyzických a právnických osob ve znění p.p. (CS)

Not applicable.