Komparace výhodnosti podnikání prostřednictvím osoby samostatně výdělečně činné a společnosti s ručením omezeným

Abstract

The bachelor thesis "Comparison of Advantages of Doing Business through Self-employed Person and Limited Liability Company" is focused on the choice of suitable form of business subject Jaroslav Coufal, MOTO-ENDURO. The first theoretical part contains definition of trades, conditions related to the establishment of business, basic notions of single entry book-keeping, accounting, social and health insurance of a self-employed person and expression method of determining the tax base of a sole trader. The second theoretical part is focused on business in a limited liability company and contains a general characteristic of this legal form with the requirements regarding the establishment and rise of a Limited Liability Company. This section is also focused on accounting through which it is possible to determine tranding result and the tax liability in the limited liability company. The practical part is focused on comparison and evaluation of advantages of doing bussines of both forms business for a particular subject Jaroslav Coufal, MOTO-ENDURO.