Table of contents
INTRODUCTION....................................................................................................................................7
1 CZECH TAX SYSTEM.....................................................................................................................8
2 PERSONAL INCOME TAX...........................................................................................................14
2.1 Incomes from Dependent Activities and Function Benefits.................................................14
2.2 Incomes from Business Activities...............................................................................................16
2.3 Incomes from Capital..................................................................................................................16
2.4 Rental Incomes.............................................................................................................................17
2.5 Other Incomes..............................................................................................................................17
2.6 Incomes Not Liable to Tax and Exempt Incomes......................................................................17
2.7 Taxpa yers of Personal Income Tax............................................................................................18
2.8 How to Assess Personal Income Tax..........................................................................................18
2.9 Personal Income Tax administra tion, Conditions of Pa ymentand Budget Destination ..19
3 SOCIAL SECURITY.......................................................................................................................21
4 CORPORATE INCOME TAX.......................................................................................................22
4.1 Object of Corpora te Income Tax and Exemptions from Tax a tion........................................22
4.2 Taxpa yers of Corpora te Income Tax.........................................................................................22
4.3 How to A ssess Corpora te Income Tax.......................................................................................23
4.4 Corpora te Income Tax Administra tion. Conditions of Pa yment and Budget Destina tion23
5 REAL ESTATE TAX.......................................................................................................................25
5.1 Land Tax.........................................................................................................................................25
5.2 Buildings Tax................................................................................................................................27
5.3 Fla ts and Non-Residential Premises Tax..................................................................................31
5.4 Real esta te Tax Administra tion. Conditions of Pa ymentand Budget Destina tion............32
6 INHERITANCE TAX......................................................................................................................33
7 GIFT TAX.........................................................................................................................................35
8 REAL ESTATE TRANSFER TAX.................................................................................................38
9 ROAD TAX AND OTHER CHARGES ON USING ROADS......................................................39
9.1 Road Tax........................................................................................................................................39
9.2 TimeCharge..................................................................................................................................41
9.3 Electronic Toll...........................................................................................................................42
10 VALUE ADDED TAX....................................................................................................................43
iL   EXCISE TAXES.............................................................................................................................45
/ /. /  Excise Tax on petroleum Oils..................................................................................................45
/1.2  Excise Tax on Spirit....................................................................................................................46
11.3 Excise Tax on Beer......................................................................................................................46
11.4 Excise Tax on Wine and Semi products....................................................................................47
11.5 Excise Tax on Tobacco Products.............................................................................................47
11.6 Excise Taxes Administra tion, Conditions of Pa ymentand Budget Destina tion...............47
/ /. 7   "Ecological " Taxes...................................................................................................................48
II   LOCAL CHARGES.......................................................................................................................49
12.1  Administra tion of Local Charges............................................................................................51
13 OTHER CHARGES......................................................................................................................53
14 TAX ADMINISTRATION.............................................................................................................54
i-1.1 Basic Terms and Principles.......................................................................................................54
14.2 Tax a ssessment Procedure.......................................................................................................55
14.3 Tax Payment.................................................................................................................................57
14.4 Remedial Instruments................................................................................................................59
If   DOUBLE TAXATION PREVENTION TREATIES...................................................................61
LITERATURE........................................................................................................................................63