Analýza účetních a daňových aspektů ve stavebnictví u vybraného podnikatelského subjektu

Abstract

This bachelor thesis is focused on the analysis of accounting and tax aspects in the building industry. The theoretical part of the thesis is devoted to the characteristics and development of the current state od the building industry in the Czech Republic and it is subsequent implications. Then attention is paid to the accounting and tax aspects in the building industry, where firstly the basic concepts related to the building industry are defined. Next, this section focuses on the issues at hand in particular, how building companies can finance construction. It also included work in progress, how documents are invoiced in the building industry and what a retainage is. The conclusion of the theoretical part is focuses on tax issue in the building industry such as real estate tax, VAT in the building industry or also the reverse charge regime. The practical part deals with accounting and tax aspects in a selected building company. For the preparation of this bachelor thesis were used methods of description, deduction, analysis and comparison.