DAN_a Taxes
Institute of Technology and Business in České Budějovicesummer 2014
- Extent and Intensity
- 2/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Marta Hortová (seminar tutor)
- Guaranteed by
- Ing. Marta Hortová
Department of Human Resource Management – Faculty of Corporate Strategy – Rector – Institute of Technology and Business in České Budějovice - Timetable of Seminar Groups
- DAN_a/E1: Sat 1. 3. 8:00–9:30 E1, 9:40–11:10 E1, Sun 13. 4. 16:30–18:00 E1, 18:10–19:40 E1, Sat 17. 5. 16:30–18:00 E1, M. Hortová
DAN_a/P01: Tue 11:25–12:55 E1, M. Hortová - Prerequisites
- MAX_KOMBINOVANYCH(300) && MAX_PREZENCNICH(356)
Principles of Accounting. - Course Enrolment Limitations
- The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 656 student(s).
Current registration and enrolment status: enrolled: 0/656, only registered: 0/656 - fields of study / plans the course is directly associated with
- Business Administration and Management (programme VŠTE, EM)
- Course objectives supported by learning outcomes
- Students will acquire basic knowledge of tax and social contribution and health insurance in the Czech Republic with an emphasis on the practical aspects of the issue. Upon successful completion, students will be able to apply the basic tax principles in decision-making processes and eliminate potential tax risks.
- Syllabus
- 1. The tax system of the Czech Republic, the nature of the tax and fiscal policy.
- 2. Tax Administration (basic concepts, the meaning of the tax procedure).
- 3. Corporate income tax. Subject taxes, the taxpayers. The structure of the tax base and the method of derivation from accounting profit .
- 4. Tangible and intangible fixed assets. Tax deductible in the tax base. Adjusting the tax base.
- 5. The calculation of tax liability. Tax credits. Payment of tax. Advance tax corporate income tax.
- 6. Tax on personal income. Subject taxes, the taxpayers. The structure of the tax base from income tax.
- 7. Partial tax bases of tax personal income. Deductions of the tax base from income tax.
- 8. The calculation of the tax liability of individuals. Tax credits.Social insurance contributions.
- 9. Selective consumption tax (mechanism of tax collection, tax base and tax rate).
- 9. Universal consumption tax - a tax on value added. Basic concepts. The taxpayer. Input tax, output tax, claim a tax deduction. Calculation of VAT.
- 10. Domestic transactions, international transactions, VAT on imports and exports. The calculation of tax liability. The curtailment of the right to deduct.
- 11. Income from immovable property .
- 12. Tax on acquisition of immovable property .
- 13. Road tax.
- Literature
- Forms of Teaching
- Lecture
Tutorial - Teaching Methods
- Frontal Teaching
Group Teaching - Cooperation
Teaching Supported by Multimedia Technologies
- Student Workload
Activities Number of Hours of Study Workload Daily Study Combined Study Preparation for Lectures 8 Preparation for Seminars, Exercises, Tutorial 19 Preparation for the Final Test 18 18 Attendance on Lectures 26 Attendance on Seminars/Exercises/Tutorial/Excursion 15 Total: 52 52 - Assessment Methods and Assesment Rate
- Exam – written 100 %
- Exam conditions
- Grading og the course:
Final writen exam: maximum 100 % (0 - 100 points)
Successful graduates of the course have to get totally at least 70 points.
A 100-98 points
B 97,99 - 91 points
C 90,99 - 80 points
D 79,99 - 73 points
E 72,99 - 70 points
FX 69,99 - 30 points (able to repeat)
F 29,99 - 0 points (unable to repeat)
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course is taught annually.
- Enrolment Statistics (summer 2014, recent)
- Permalink: https://is.vstecb.cz/course/vste/summer2014/DAN_a