Využití osobního automobilu v podnikatelské praxi

Abstract

Problems of car in entrepreneurial practice are very huge and still present. Bachelor´s work is about utilization of passenger car in the entrepreneurial of natural person in the accounting and in the tax evidence, for a payer and a non-payer of value added tax. It is focused on the method of acquisition, for example buying, leasing etc., on the evidence during a year and on the elimination of car like selling.