Odepisování dlouhodobých aktiv a jeho vztah k dani z příjmu

Abstract

The thesis deals with the issue of writing-off the long term assets and its relation to the income tax. The long term assets are defined from the accountant’s point of view as well as from the tax point of view according to the valid legislations of the Czech Republic. The thesis includes descriptions of particular writing-off methods, illustrative examples and graphs. Next part focuses on the two concrete companies, where their estate is defined and their writing-off form and willingness to the tax optimization is described. At the end there is an analysis of these companies and solution of the consequences of companies’ accomplishments.