MPF_PRDA Direct taxes

Faculty of Economics and Administration
Spring 2018
Extent and Intensity
1/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jaroslav Sedláček, CSc. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Josef Nešleha (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor)
Mgr. Ing. Filip Hampl, Ph.D., LL.M. (assistant)
Guaranteed by
Ing. Petr Valouch, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Ing. Petr Valouch, Ph.D.
Supplier department: Department of Finance – Faculty of Economics and Administration
Timetable
Thu 11:05–12:45 P106
  • Timetable of Seminar Groups:
MPF_PRDA/T01: Thu 1. 3. to Fri 18. 5. Thu 14:00–15:45 116, F. Hampl, Nepřihlašuje se. Slouží pro výuku studentů se specifickými nároky.
MPF_PRDA/02: Wed 12:50–14:30 P303, P. Valouch
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 80 student(s).
Current registration and enrolment status: enrolled: 0/80, only registered: 0/80
fields of study / plans the course is directly associated with
Course objectives
Content of the course builds on knowledge gained in basic financial accounting courses. In addition, it specifies the various issues of direct taxation in the Czech Republic from the perspective of entrepreneurs - both physical and legal persons. Particular attention is paid to the provisions of the Income Tax Act as the main direct tax influencing business in the Czech Republic. An integral part of the course is also analysis of social and health insurance and other direct taxes (road, property, transfer of property), their reporting and their link to the accounting.
Learning outcomes
At the end of this course the student will be able to understand to: - Income tax of physical and legal persons, - Health and social insurance, - Property taxes.
Syllabus
  • Theme Lecture plan: Week Topic 1 Legal changes of direct taxation in the Czech Republic, tax system, the law on income tax, its structure, taxable income, income tax exemptions, taxation of income from employment, and advance withholding tax, annual tax return, 2 Health and social insurance in the Czech Republic and EU - legislation, rules, comparison 3 taxation of income from business and other self-employment, income distribution among the cooperating parties, tax records, 3 Tax expenses (costs), tax (accounting) depreciation, non tax expenditure (costs), 4 Taxation of income from capital assets, rent and other income, corporate income tax, differences from personal income tax 5 Acquisitions, mergers, and their tax impact, the transfer prices, the taxation of international income, double tax agreements, tax returns 6 road tax and real estate tax, the structure of law, tax returns 7 the real estate transfer tax, tax returns Theme plans and content of seminars (according to weeks of instruction): 1) Introductory seminar - the method of work in seminars, assessment of conditions, • Analysis of regulation of income tax in the Czech Republic, • tax exempted income - practical examples, 2) The taxation of income from employment, and advance withholding tax, the annual clearing of tax, practicing of practical examples, • taxation of income from employment in a signed statement, • taxation of income from employment in the unsigned statement, • annual tax settlement 3) Health and social insurance . payers, rates, . system of calculation, exceptions . returns . comparison between the Czech Republic and member countries of the EU 4) taxation of income from business and other self-employment, income distribution among the cooperating parties, practicing of practical examples, • income from business, • income from other self-employment, • flat-rate tax • the possibility of income distribution among the cooperating parties, the analysis of different options, • tax records 5) Tax expenses (costs), their registration, practicing of practical examples, • identification of tax expenditures (costs) under the Law on Income Tax, • the possibility of evidence of such expenditure, • lump-sum expenses • the individual tax expenditure 6) Tax (accounting) depreciation, practicing of practical examples, • calculation of accounting depreciation, the recognition and application of such tax costs, • calculation of tax depreciation, the evidence 7) non tax expenditures (costs), their registration, practicing of practical examples, • identification of non-tax expenses (costs) under the Law on Income Tax, • following the application of these expenses in the tax base 8) The taxation of income from capital assets, rent and other income, practicing of practical examples, • taxation of income from capital assets, • taxation of income from rent, the scope for tax expenditure • taxation of other income Control test 1 9) Corporate Income Tax, differences from the personal income tax, practicing of practical examples, • identifying differences between personal and corporate income tax, • exemptions • the corporate income tax, • corporate tax, • accounting for income tax 10) The acquisition, merger and tax consequences, the transfer price, practicing of practical examples, • The tax effects of acquisitions and mergers, • transfer prices, their use in the taxation of income 11) The taxation of international income, double tax agreements, exercise of practical examples • Determination of the tax rezidentury, • double tax agreements, • techniques of international taxation 12) The return to personal and corporation income tax, practicing of practical examples, • compilation of tax returns for personal income tax, • compilation of tax returns for corporation income tax, 13) road tax and real estate tax, the structure of law, tax returns • road tax, compilation of tax return • real estate tax, the compilation of tax return the real estate transfer tax, tax returns • compilation of tax returns for individual taxes Control Test 2
Literature
    required literature
  • Daňové zákony - aktuálního roku
  • DUŠEK, Jiří and Jaroslav SEDLÁČEK. Daňová evidence podnikatelů 2017. Čtrnácté vydání. Praha: Grada Publishing, 2017, 141 stran. ISBN 9788027104246. URL info
  • Daně z příjmů : s komentářem 2016 : zákon č. 586/1992 Sb., o daních z příjmů, s komentářem, účinný pro rok 2016, zákon č. 593/1992 Sb., o rezervách pro zjištění základu daně z příjmů, s komentářem, účinný pro rok 2016, vy. Edited by Vladimír Pelc - Petr Pelech. 16. aktualizované vydání. Olomouc: Anag, 2016, 1039 stran. ISBN 9788075540119. info
    recommended literature
  • SKÁLA, Milan. Zvláštnosti zdaňování nemovitých věcí. Vydání první. Praha: Wolters Kluwer, 2015, 338 stran. ISBN 9788074788208. info
  • VALOUCH, Petr. Leasing v praxi - praktický průvodce. 5. aktualizované vydání. Praha: GRADA Publishing, 2012, 120 pp. Účetnictví a daně. ISBN 978-80-247-4081-2. info
  • VALOUCH, Petr. Účetní a daňové odpisy 2012 (Accounting and tax depreciation). 7th ed. Praha: GRADA Publishing, 2012, 144 pp. ISBN 978-80-247-4114-7. info
  • Daň silniční s komentářem. Edited by Karel Janoušek. 3. aktualiz. vyd. Olomouc: ANAG, 2010, 135 s. ISBN 9788072635870. info
Teaching methods
Lectures and seminars.
Assessment methods
1. Final evaluation of work done in seminars. 2. Preparation for seminars. Rating the quality of preparation for seminars with 20 % resulting in a mark for assessing the quality holds: A 92 - 100% B 84 - 91% C 76 - 83% D 68 - 75% E 60 - 67% F less than 60% 3. Examination is a written test. • A condition of successful completion of examination test is to achieve at least 60 %. This test will include several theoretical questions and a comprehensive treatment of tax example, with the aim of calculating the taxable amount and calculating the tax liability the business entity. The maximum achievable score is 100, the minimum for the test is 60 points. • Weight result counts 80% of the final mark. The final mark consists of: examination test (80%) + the level of preparation for seminars (20%) For the evaluation of students, the following scale is used: A 92 - 100% B 84 - 91% C 76 - 83% D 68 - 75% E 60 - 67% F less than 60% "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2019, Spring 2020, Spring 2021.
  • Enrolment Statistics (Spring 2018, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2018/MPF_PRDA