Právní, účetní a daňové aspekty pořizování dlouhodobého hmotného majetku v autodopravě

Abstract

This bachelor thesis focuses on the legal, accounting and tax aspects of the tangible fixed assets acquisition through external sources - specifically financial leasing and bank loans. The thesis presents the facts and legislative changes in recent years. The aim is to focus on the tax perspective of both forms of financing, which often plays a major role in selecting of a financing option. For a clearer understanding the tax interpretation is complemented with model examples. The accounting aspects are presented with basic schemes which are showing the process of accounting for all the parties involved in leasing or credit relationship. The aim of the thesis is to compare options of bank loan and leasing financing for a selected entrepreneur in order to purchase a lorry. The decision is based on the tax and accounting aspects and the results of the method of discounted expenditure of leasing and a bank loan which determine the profitability of each option. The results of said method show that financial leasing is more preferable option of financing a lorry, however, when a tax perspective is considered a bank loan becomes a more suitable option. For this ambiguity it is impossible to choose an exact option of acquiring the asset. The entrepreneur must decide to chose a form of financing based on the benefits which he will be able to apply effectively in the future.