Účetní a daňové hledisko nemovitých věcí využívaných pro podnikání

Abstract

This bachelor thesis deals with the immovable assets used for business activities. In the first half of the theoretical part it describes the purchase, usage and disposal of assets from the accounting view. In the second half it focuses on how real estates affect the income tax, that is the tax base and the resultant tax liability. It also focuses on different situations relating to the value added tax. In the practical part there are different examples which help explain the given issue; these examples link the theory with reality.