Změna způsobu podnikání - přechod z fyzické osoby na společnost s ručením omezeným

Abstract

The main theme of this thesis is the issue of the transition of a natural person to a limited liability company. In the theoretical part describes the two forms of entrepreneurship and defined the basic concepts of laws. The basic differences are evaluated these forms of business and describe their advantages and disadvantages. In the practical part illustrates ways to transition from a natural person to a company with limited liability, including legal, tax and accounting consequences. It is also carried out the analysis of the results of a particular entrepreneur from the perspective of total contributions and net profit. Using the same result is illustrated in the situation, as it appeared the total contributions and net profit in the case of a limited liability company.