Komparace závislé činnosti v akciové společnosti a samostatné činnosti

Abstract

The thesis deals with the comparison of dependent and independent activities in the selected joint stock company, where business is electric installations. The aim of this thesis is the comparison of activities based on the calculated results of the tax burden, payments for insurance premiums, net income, the amount of expenditure incurred. The second chapter focuses on labor relations, taxation, remuneration and contributions to health insurance and social security in terms of employment. The third chapter is characterized in detail a separate activity, where the content of the legislation, revenues, expenditures, taxation and levies employed persons. In the analytical part is a comparative activities under two different projects with different place of work, which is inland and abroad. The object of comparison is the tax burden, the amount of social security and health insurance, net earnings and expenses incurred.