Spotřební daně

Abstract

The topic of my thesis is focused on excise tax harmonization and consists of three parts. The first part is oriented on explaining of the basic terms like tax in general, taxpayer, billing, production, processing, and transportation of products. In the second part, there is described process of tax harmonization and particular types of excise duties, which include mineral oil tax, tobacco tax, alcohol tax, tax on wine and intermediate products and a tax on beer. The final, third part of my thesis is currently theoretical part and deals with deeper issues of excise duties on beer and became the object examined Brewery Zábřeh, s. r. o. in Ostrava. For example there is shown a brewing process, the calculation of taxes on beer, what are boiling leaves or what the invoice must include, how to fill out tax returns. In the conclusion is a summary of the whole thesis, suggestions for further diploma thesis and my own recommendations and assessment.