Komparace výhodnosti podnikání prostřednictvím osoby samostatně výdělečně činné a společnosti s ručením omezeným

Abstract

The bachelor thesis is focused on the comparison of advantages of doinf business through self-employed person and limited liability company for entrepreneurs David Novák who deals with accounting advisoring, accountancy and keeping tax records. The theoretical part defines primarily the theoretical aspects of the business of sole traders, the business based on a trade license, its origin, extinction and basic division of trades. It also contains the details of keeping tax records and accounting, there are defined health and social insurance contributions of self-employed people and the process for determining the tax base and tax liability of a sole trader. The theoretical part also contains characteristics of limited liability company, the conditions for its establishment, the essentials of a social contract or founding deed. There is also characterized the basic capital and possibilities of its changes, the authorities of limited liability company and the chapter also deals with the rights and obligations of companions, distributing profits and payout of shares. The end of chapter deals with the method of bookkeeping in a limited liability company, ascertaining the result of operations and adjusting it to determine the corporate income tax base. The practical part is focused on the evaluation of the advantage of selected two forms of business for entrepreneur David Novák, by comparing business model examples through two forms of business and and calculating tax burdens.