Podnikání fyzických osob v komparaci se společností s ručením omezeným v návaznosti na zákon o obchodních korporacích

Abstract

The subject of thesis is comparison business limited liability company and business of self employed person. The first part is focuses on the business of self employed person, especially on skilled trades, the posibility of register business activity, the method of determination the tax base. In the second charter is describes the business limited liability company. Attention is focused on how a company creation, expiration, to method of determination the tax base, to duty keep the books and tax contexts. In the practical part of this work set out certain criterion for the choice of legal form based on them evaluate the advantages and disadvantages of both possibilities of business.