Course detail
Application of Tax System
FP-UadsPAcad. year: 2019/2020
The course is focused mainly on practical application of tax rules and regulations such as the natural person income tax and corporate income tax, VAT, road tax and the real estate tax. Emphasis is placed on the ability to apply the knowledge and skills with accounting, working out financial statements and preparing accounting statements for the accounting period.
Language of instruction
Czech
Number of ECTS credits
4
Mode of study
Not applicable.
Guarantor
Department
Learning outcomes of the course unit
Students will be able to apply their knowledge to particular accounting documents and receipts and to work out the company accounting, including the closing operations, as well as financial statements. Based on this information students will prepare the tax returns of direct and indirect taxes.
Prerequisites
Students are expected to have knowledge of accounting, financial statements and elaboration of different tax returns.
Co-requisites
Not applicable.
Planned learning activities and teaching methods
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.
Assesment methods and criteria linked to learning outcomes
Credit requirements, way and rules of examinations and the final classification of the course:
The course-unit credit is conditional on the following:
1. Active attendance at seminars with control of keeping up with the project schedule.
2. Continuous delivery of documents in time.
3. Completion of project work and its delivery.
Conditions for passing an exam: Student has to demonstrate his/her knowledge acquired in the course and apply it in practice.
Form of examination: written – elaboration of tax returns.
The course-unit credit is conditional on the following:
1. Active attendance at seminars with control of keeping up with the project schedule.
2. Continuous delivery of documents in time.
3. Completion of project work and its delivery.
Conditions for passing an exam: Student has to demonstrate his/her knowledge acquired in the course and apply it in practice.
Form of examination: written – elaboration of tax returns.
Course curriculum
A brief description of lectures:
- Introduction to the course, familiarising students with its purpose and presenting requirements for the complex project of a given company. Determination of methodological procedure of overall elaboration of given company data.
- Tax road – the tax base, the taxpayer, securing of a tax base and tax rate by individual vehicles, the tax return and tax payment.
- Property tax (land tax and real estate tax) – basic terminology, tax base, taxpayer, tax rates.
The seminars will be focused on processing of the given documents and elaboration of the outputs.
- Introduction to the course, familiarising students with its purpose and presenting requirements for the complex project of a given company. Determination of methodological procedure of overall elaboration of given company data.
- Tax road – the tax base, the taxpayer, securing of a tax base and tax rate by individual vehicles, the tax return and tax payment.
- Property tax (land tax and real estate tax) – basic terminology, tax base, taxpayer, tax rates.
The seminars will be focused on processing of the given documents and elaboration of the outputs.
Work placements
Not applicable.
Aims
The aim of the course is for students to master practically the taught topics – e.g. on completion of the course students will be able to set the tax liability for individual types of companies and individual types of taxes on a given example.
Specification of controlled education, way of implementation and compensation for absences
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.
Recommended optional programme components
Not applicable.
Prerequisites and corequisites
Not applicable.
Basic literature
Zákon c. 16/1993 Sb. o dani silnicní (CS)
Zákon .c. 563/1991 Sb. o úcetnitnictví (CS)
Zákon. c. 586/1992 Sb o dani zpríjmu fyzickýxh a právnických osob (CS)
Zákon c.235/2004 Sb.o dani z pridané hodnoty (CS)
Zákon .c. 563/1991 Sb. o úcetnitnictví (CS)
Zákon. c. 586/1992 Sb o dani zpríjmu fyzickýxh a právnických osob (CS)
Zákon c.235/2004 Sb.o dani z pridané hodnoty (CS)
Recommended reading
Not applicable.
Classification of course in study plans
Type of course unit
Lecture
10 hod., optionally
Teacher / Lecturer
Syllabus
The basic topics in the course:
1. Introduction to the course, familiarising students with the content of the course and requirements connected to the processing the assigned complex examples for a specific company.
2. Determining the methodological approach for the overall processing at the given company from the accounting and tax perspective.
3. Road tax – determination of the subject of tax, establishing the taxpayer, ascertaining the tax base and rates by the individual type of vehicle, completing and submitting the tax return, paying tax and advances.
4. Property tax (tax on land and building tax). Definition of real estate which is or is not subject to tax, which are exempt from tax, establishing the taxpayer, determining the tax base and establishing the basic rate, establishing the tax rate by type of property and size of settlement where the property is sited.
5. Tax on the acquisition of immovable property. Defining the subject of tax. Determination of acquisition value of immovable property with the option of choosing the designated taxpayer. Determining the tax base and tax rate. The basic types of exemption for different persons. Producing and submitting the tax return. Advance payment and payment of tax.
1. Introduction to the course, familiarising students with the content of the course and requirements connected to the processing the assigned complex examples for a specific company.
2. Determining the methodological approach for the overall processing at the given company from the accounting and tax perspective.
3. Road tax – determination of the subject of tax, establishing the taxpayer, ascertaining the tax base and rates by the individual type of vehicle, completing and submitting the tax return, paying tax and advances.
4. Property tax (tax on land and building tax). Definition of real estate which is or is not subject to tax, which are exempt from tax, establishing the taxpayer, determining the tax base and establishing the basic rate, establishing the tax rate by type of property and size of settlement where the property is sited.
5. Tax on the acquisition of immovable property. Defining the subject of tax. Determination of acquisition value of immovable property with the option of choosing the designated taxpayer. Determining the tax base and tax rate. The basic types of exemption for different persons. Producing and submitting the tax return. Advance payment and payment of tax.
Exercise
20 hod., compulsory
Teacher / Lecturer
Syllabus
Obsahem cvičení je samostatné zpracování jednotlivých dílčích částí zadaných úkolů:
1. Sestavení zahajovací rozvahy právnické osob
2. Zpracování mzdových evidencí
3. Zaúčtování jednotlivých účetních případů
4. Zpracování přiznání k DPH, Kontrolního hlášení včetně povinné záznamní povinnosti plátce
5. Zpracování přiznání k dani z příjmů právnické osoby
6. Zpracování přiznání k dani silniční
7. Zpracování přiznání k dani z nemovitých věcí
8. Zpracování účetních výkazů právnické osoby
1. Sestavení zahajovací rozvahy právnické osob
2. Zpracování mzdových evidencí
3. Zaúčtování jednotlivých účetních případů
4. Zpracování přiznání k DPH, Kontrolního hlášení včetně povinné záznamní povinnosti plátce
5. Zpracování přiznání k dani z příjmů právnické osoby
6. Zpracování přiznání k dani silniční
7. Zpracování přiznání k dani z nemovitých věcí
8. Zpracování účetních výkazů právnické osoby