Účetní a daňové aspekty dostavby Lázeňského domu v Rožnově pod Radhoštěm

Abstract

The work is focused on a specific company that has owned property in progress. For easier orientation in the problems of tax and accounting aspects of real estate property in progress, selects the most important facts from the legislation in this field. In particular: The Income Tax Act, The Accounting Act, The Value Added Tax Act, The Real Estate Transfer Tax Act, The Real Property Tax Act, the Reserves. Further work deals in terms of accounting, tax, taxes on real estate and real estate transfer tax consideration acquisition of real estate by individual species. The aim is to propose an effective solution to deal with this real estate under construction, from the perspective of the accounting and tax. To meet the objectives of the work we have proposed a procedure for processing analysis using Life Cycle Cost for finding the total life cycle cost of the building. A suitable form of financing the completion of the building we have proposed to choose according to three criteria, according to the administrative demands, rights to dispose of property and tax purposes. Sales of uncompleted properties, we examined the accounting and tax as a direct sale of uncompleted properties and commercial interest, including the sale of real estate and investment business, including real estate. The most effective solution we chose the sale of shares.