Osobní automobil v podnikání

Abstract

The aims of this thesis are: to give an overview of the accounting and tax issues related to the car used in business, to analyze the advantages and disadvantages of the options of the acquisition, using and discarding of the passenger car in business, to examine the issue from both an accounting and tax point of view, to demonstrate all of these and to apply them to a practical example. The first part is a set of basic operations in the lifecycle of a car. There is dismantled lifecycle of the car from an accounting perspective. The second part focuses on the effects of taxes, the issue of costs associated with the usage of a passenger car in business and its wear. The third part includes practical examples, where are applied theoretic facts from the preceding chapters.