Analýza účetních a daňových specifik u podnikatelských subjektů v oblasti vinařství v České republice

Abstract

The master thesis deals with the analysis of accounting and tax specifics of selected entities in the wine sector in the Czech Republic. The thesis consists of theoretical and practical parts. The second chapter of the thesis, based on theoretical and statistical aspects, focuses on viticulture and the wine sector not only in the Czech Republic but also in the European Union, as well as on wine labelling and classification, subsidies, foreign trade. The third chapter deals with the analysis of wine accounting specifics, subsidies provided to wine growers and winemakers with subsequent accounting, tax issues such as excise duty and VAT, the economic situation in the wine sector in the period 2020 to 2022 and new government suggestions in the wine sector.The fourth chapter contains an analysis of a selected business entity in the wine sector in which the economic situation of the selected winery, grape and wine valuation, analysis of accounting aspects, analysis of subsidies and related tax payments are analysed.