Praktická aplikace DPH ve vybrané obchodní společnosti
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of the work is to explain the general principles of value added tax.At work are explained the basic theoretical concepts. In work are presented the changes to the law on value added tax applicable from 2016. The practical application is carried on the business corporation XYZ. The business of the company XYZ is providing restaurant services, providing accommodation services, wholesale trade in other products, mainly household. Some theoretical concepts are explained in examples. Practical application is also focused on a possible reduction in the rate of value added tax, following the introduction of records of sales.
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Import 02/11/2016
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Value added tax, Practical application of reduced rates of value added tax, Restaurant services, Accommodation services, Evidence of sales, Control reports, Harmonization of value added tax, The rate of value added tax