Subjects

Your browser does not support JavaScript, or its support is disabled. Some features may not be available.

Accounting and Tax Consulting II - JEM085

Title:	Účetní a daňové poradenství II
Guaranteed by:	Institute of Economic Studies (23-IES)
Faculty:	Faculty of Social Sciences
Actual:	from 2008 to 2013
Semester:	winter
E-Credits:	6
Examination process:	winter s.:
Hours per week, examination:	winter s.:2/2, Ex [HT]
Capacity:	unknown / unknown (unknown)
Min. number of students:	unlimited
4EU+:	no
Virtual mobility / capacity:	no
State of the course:	taught
Language:	Czech
Teaching methods:	full-time
Note:	course can be enrolled in outside the study plan enabled for web enrollment priority enrollment if the course is part of the study plan

Guarantor:	Ing. Irena Kemény
Pre-requisite :	JEM040
In complex incompatibility with:	JEM013, JEM017, JEM019, JEM020, JEM021, JEM022, JEM025, JEM027, JEM028, JEM030, JEM031, JEM073, JEM096, JEM097, JEM111, JEM112, JEM113, JEM116, JEM119, JEM123

Examination dates Schedule Noticeboard

Aim of the course -

The course focuses on financial accounting as an important information resource management in national and international scale. It introduces the tax system in the Czech Republic in terms of legal provisions and practical experience.

Last update: KEMENY (11.06.2013)

Course completion requirements - Czech

Absolvování přednášek, písemný test.

Last update: KEMENY (11.06.2013)

Literature -

České účetní standardy.

Vyhláška 500/2002 Sb.

Zákon o dani silniční 16/1993 ve znění novel.

Zákon o dani dědické, dani darovací a dani z převodu nemovitosti 357/1992 Sb. ve znění novel

Zákon o dani z nemovitosti 338/1992 Sb. ve znění novel

Zákon o spotřebních daních 353/2003 Sb. ve znění novel

Zákon o konsolidaci veřejných rozpočtů 261/2007 Sb. ve znění novel

Zákon o dani z přidané hodnoty 235/2004 Sb. ve znění novel.

Last update: KEMENY (11.06.2013)

Syllabus -

1. The main principles of tax administration, international convention for the avoidance of double taxation

2. Taxation of interest and dividend income from domestic and foreign sources

3. Road tax

4. Property taxes - gift, inheritace and property transter tax

5. Property taxes - buildings and land tax

6. Indirect taxes - excise duty

7. Enviromental taxes

8. Value added tax - the main principles, application of VAT in the Czech Republic

9. Application of VAT within the EU states

10. Application ov VAT on imports and exports, exempt supplies, special modes

11. Repetition.

12. The final test

Last update: KEMENY (11.06.2013)

Entry requirements - Czech

Absolvování kurzu účetní a daňové poradenství I.

Last update: KEMENY (11.06.2013)