Praktická aplikace kontrolního hlášení ve vybraných obchodních korporacích
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The theme of this bachelor’s thesis is VAT Control Statement. In the first chapter are written the basic information about taxes. For example the term tax, characteristics of taxes and the tax system in Czech Republic. The second chapter is about value added tax and VAT Control Statement. Last chapter is a practical application of two Control Statement on two different taxpayer. The goal of this thesis is to clearly show, how to work with Vat Control Statement.
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Tax, Value Added Tax, VAT Control Statement, Tax Return, Tax Bill, Registration Number, Taxpayer, Oversize deduction, Tax Deduction