Přechod podnikání z osoby samostatně výdělečně činné na společnost s ručením omezeným a jeho vliv na daň z příjmů
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Authors
Duží, Eva
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of thesis is to analyze the profitability of the transformation of legal form of business from the individual entrepreneur to a limited liability company, focusing on income tax and social and health insurance. Thesis also points how we can make this change (transformation) and what steps must the entrepreneur make to this change. In this work the accounting and tax aspects are interpreted.
Description
Import 22/07/2015
Subject(s)
tax system, sole proprietorship, limited liability company, deposit commercial establishment, deposit business asset, sale commercial establishment, sale business asset