Analýza právních, účetních a daňových dopadů přechodu fyzické osoby na společnost s ručením omezeným

Abstract

This thesis deals with legal, accounting and tax implications transition individuals to a limited liability company. The aim is to analyze methods of transition from individual to business company with limited liability and selection of the most appropriate methods for modeling business. The thesis describes the theoretical aspects of transition individuals to a limited liability company, and the legal, accounting and tax perspective. It further describes the various methods of transition individuals to a limited liability company, and a way of establishing a new company and current business individuals with the gradual transfer of property to the company, a new company and deposit the enterprise individuals in the capital of a limited liability company and establishing a new company with a subsequent sale of a natural person of this company. In the next section the reasons individuals transition to a limited liability company and also the advantages and disadvantages of each method of transition. In conclusion, it is characterized by the body, which is carried out for selecting the appropriate method to use a limited liability company, together with a proposal to deal with situations in which there is a model entrepreneur.