Aplikace daně z příjmů právnických osob ve vybrané obchodní společnosti

Abstract

The theme of this thesis is the application of corporate income tax in selected business company. This corporate income tax is analyzed and studied in such a way that the procedure for drawing up the corporate tax return of the selected company can be indicated. Next step involves the transformation of the business performance to the tax base and quantification of the tax liability. The thesis also includes the resulting proposals for optimization options of tax liability, which include the use of exceptional depreciation, the interruption of tax depreciation, the employment of more employees with disability, the build-up of statutory reserves, gratuitous transactions, and the statement of tax loss.