Stanovení a posouzení daňových aspektů při pronájmu nemovitostí v podmínkách České republiky

Abstract

This bachelor thesis aims to find out what is the best way to tax revenues from renting of the real estate in the Czech republic. Lets have a real estate which cost 10 000 000 Kč. This real estate is renting for a rent. The real estate has some cost and also revenues. Revenues will be modified by coefficient, but cost remains at same value. Purpose is going to be find out the best way to tax revenues from this real estate. It will be compared way of taxation. This work will be comparing this ways of taxation. The flat rate is first one, second way is that real estate will be but into company and the revenue will be taxed as corporate income tax, the third way is taxing by personal income tax, but this way is divided into two ways. First personal income tax is used by the real costs and second is used with flat rate costs. Last way is a entry rolling, which means that you tax only a money from the rent without money to services. These ways will be compared and find the best solution where the tax is the lowest and the most effective.