Volba vhodné právní formy podnikání soukromého lékaře

Abstract

The bachelor thesis is focused on choosing the appropriate legal form of a private doctor. The first chapter of the thesis defines the possibilities of doing business as a self-employed doctor. The chapter describes the steps to be taken by doctors to start their business, the possibilities of keeping business records and the obligation to pay income tax and insurance premium. The second chapter of the thesis focuses on the business of a doctor in the legal form of a limited company. The chapter describes important aspects for functioning the company, such as, company authorities, business partner deposits. A large part of the chapter is focused on the possibility of doing accounting and of payment corporate income tax. The last chapter of the bachelor thesis is a demonstration of keeping tax records of a self-employed doctor and doing the accounting of a doctor working in a limited company. The basis of the tax and the subsequent tax liability of both entities are identified from the data in the Book of income and expenditure and in the journal. Then the results are evaluated and compared as well as other advantages of both legal forms of business. Based on that the appropriate form of business is recommended to a doctor.