Praktická aplikace DPH v akciové společnosti

Abstract

The issue of value added tax is currently one of the most complicated and the most discussed topics, whether its application is in a domestic area, the European Union or the third countries. The aim of this diploma work is to define theoretically the legislative progress of VAT application in selected areas, subsequently, in the selected tax period to carry out the practical application of VAT in the selected joint-stock company, and at the same time, to draw attention to the most common errors of taxpayers in the analyzed areas. The diploma work has three main sections. The first part deals with fundamental characterization of VAT, harmonization of VAT in the European Union, and also with fundamental principles of VAT. The second part is devoted to the legislative procedure of application of VAT in cooperation with the subjects from domestic areas, the European Union and the third countries. Attention is focused on the issue of domestic taxable transactions during trade in goods, the purchase of goods from another Member State, the supply of goods to another Member State, import of goods and export of goods. In this part, there is also theoretically defined the area of corrections of tax base and tax amount, as well as the area of the right to tax deduction. In the last main part, the practical application of theoretical knowledge from the second part is carried out on a few examples in the selected company. There is a calculation of the VAT liability, subsequently a VAT return is compiled, and also the summary report. This section also includes the most common errors of taxpayers in the analyzed areas, and some solutions to these problems are proposed there too.