Uplatňování DPH ve stavebnictví

Abstract

The aim of this bachelor´s work has been to outline the problems of use possibilities of added value tax by means of basic or depreciated added value tax rate. The added value tax stands for one of the significant income items of the state budget which is the basis of indirect taxation and also a spine of the whole tax system in Czech republic. The work´s task has been to comprehensively analyse the use of added value tax on immovables and in construction and to provide a guide on administering this tax in practice in order to abolish a wilful or unconscious illegal conduct of tax payers. For better orientation and understanding of these problems a part of this work is supplemented by objective samples from practice which guarantee an easy understanding of described example.