Osobní automobil v podnikání

Abstract

The thesis is focused on the passenger car in business in order to outline and highlight the fundamental problems associated with the acquisition, operation and decommissioning of the car as an essential part of business. The aim of this thesis is to provide a comprehensive overview of the accounting and tax issues associated with passenger car business in order to facilitate either the owner or entrepreneur considering an acquisition vehicle's capabilities and obligations. In the first part are the basic concepts for the orientation of the business entity in the accounting and tax issues associated with automobiles. In the second chapter outlines the advantages and disadvantages of the basic variant of acquisition and their financial and tax consequences. In connection with the use of a car there is a number of costs that need to be addressed. Here you can familiarize yourself with costs, such as repairs and maintenance, cost of fuel, the application fee for transport, road tax. Since the car is from the perspective of this thesis tangible fixed assets is analyzed in detail depreciation issue. The third part is a case study on vehicle development and investment company VASTAINVEST Ltd. On the real is demonstrated here by comparison, how to use the optimal choice option exercise costs to reduce the tax base and reduce the tax liability to tax on income after the money for that.