Taxes 2

Subject guarantor:

Zuzana HERČÍKOVÁ

Name of lecturer(s):

Zuzana HERČÍKOVÁ

Learning outcomes of the course unit:

Students are acquainted with the basics of tax managment and payment, corporate income tax, other direct and indirect taxes including health and social security.

Mode of study:

Lecture - theory, examples - supplemented by tax declarations.

Prerequisites and co-requisites:

Completion of Taxes 1.

Recommended optional programme components:

Žádné další nepovinné vzdělávací složky.

Course contents:

- tax management and payment

- incorporated income tax

- incorporated income tax examples

- VAT

- Social insurance

- Health insurance

Recommended or required reading:

Zákon o dani z příjmu č. 586/1992 Sb. v platném znění

Zákon o dani z přidané hodnoty č. 588/1992 Sb. v platném znění

Zákon o správě daní a poplatků č. 337/1992 Sb. v platném znění

Planned learning activities and teaching methods:

Assessment methods and criteria:

Attendance at lectures, exam, completed tax declaration examples.

Course web page:

Note:

Schedule for winter semester 2013/2014:

The schedule has not yet been prepared

Schedule for summer semester 2013/2014:

	06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue	místnost 334 Učebna KP (Lažanský palác) HERČÍKOVÁ Z. 10:40–12:15 (přednášková par. 1)
Fri
Thu
Fri

Date	Day	Time	Tutor	Location	Notes	No. of paralel
	Tue	10:40–12:15	HERČÍKOVÁ Z.	Učebna KP Lažanský palác		přednášková par. 1

The subject is a part of the following study plans:

• Production - Master (optional subject)