Hotelový sektor a jeho účetní a daňová specifika

Abstract

In my work I deal with the characteristics of the hotel sector and financial analysis of some specific cases that may occur in the hotel sector accounting and point out specific issues and risks in the tax area, resulting precisely from the diversity of business in this field.

In the third chapter, which is focused on accounting for hotels, I define the specifics of individual items of assets, as ordered in the balance sheet - from fixed assets to stocks, the financial asset to the clearing relationships. These include not only the claims but also liabilities, including liabilities in the balance.

The fourth chapter focuses on tax issues in the hotel sector. Tax Implications of an entity, as a taxpayer of various taxes, are intertwined in the field of income tax issues with the entity as a taxpayer to another taxpayer and the specific problems in the area of value added tax are so varied that it is not possible to cover in this work. Therefore the income tax ranked, that attention is paid to first tax depreciation of assets and the specific tax cases, which occur in the hotel industry and affect the tax base. Furthermore, I described the hotel as the taxpayers for another taxpayer. At the end of my work I deal with certain areas of value added tax and gift tax.