DPH a celní poplatky v ekonomice podniku
Title Alternative:VAT and customs duties in a company´s economy
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Date
2008
Authors
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Publisher
Technická Univerzita v Liberci
Abstract
Tato diplomová práce se zabývá daní z přidané hodnoty a celními poplatky v ekonomice podniku. Úvodem vysvětluji základní pojmy se kterými se budeme v průběhu celé mé práce setkávat. Je zde popsáno kdo je plátce a kdo poplatník, jaký je smysl daní a jak se rozdělují. Dále přecházím k pojednání o DPH, objasňuji význam cla a metody pro jeho výpočet a zároveň uvádím způsob účtování. Praktickou část začínám historií Evropské unie, vyjmenovávám její členy včetně příslušných sazeb DPH. Druhá kapitola se zabývá povinnostmi české firmy při dodání a pořízení zboží v rámci Společenství a to především se zaměřením na clo a DPH. Třetí kapitola pojednává o obchodu se zeměmi mimo Evropskou unii (tzv. třetími zeměmi) a ve čtvrté kapitole dovážíme a vyvážíme z a do bezcelních zón. Závěrem je stručné zhodnocení.
This diploma thesis deals with a value added tax and customs duties in a company´s economy. The introduction explains the basic terms that we will come across during the whole thesis. I briefly describe who payers and taxpayers are, what the purpose of taxes is and how the Czech law divides them. Then I continue with an interpretation of a VAT, I outline the significance of customs duties and methods how to calculate them. The end of the first part explains bookkeeping from VAT and customs duties´ point of view. The practical part starts with the history of the European union, then I name the current EU members together with their own VAT rates. The second chapter deals with the obligations of a Czech company during an export and an import procedures of its products to and from the territory of the European union, mainly focusing on VAT and customs duties. The third chapter is about an export and an import procedures to and from countries outside the European union (so called the third countries). We export and import products to duty-free zones in the fourth chapter. In the conclusion of the thesis we will find a short assessment.
This diploma thesis deals with a value added tax and customs duties in a company´s economy. The introduction explains the basic terms that we will come across during the whole thesis. I briefly describe who payers and taxpayers are, what the purpose of taxes is and how the Czech law divides them. Then I continue with an interpretation of a VAT, I outline the significance of customs duties and methods how to calculate them. The end of the first part explains bookkeeping from VAT and customs duties´ point of view. The practical part starts with the history of the European union, then I name the current EU members together with their own VAT rates. The second chapter deals with the obligations of a Czech company during an export and an import procedures of its products to and from the territory of the European union, mainly focusing on VAT and customs duties. The third chapter is about an export and an import procedures to and from countries outside the European union (so called the third countries). We export and import products to duty-free zones in the fourth chapter. In the conclusion of the thesis we will find a short assessment.
Description
katedra: KFÚ; přílohy: 1 CD ROM; rozsah: 79 s., 16 s. obr. příloh
Subject(s)
sazba, taric, vývoz, rate, value added tax (vat), bezcelní zóna, clo, členský stát, daň, daň z přidané hodnoty (dph), dovoz, evropská unie, intrastat, plátce, poplatník, běžná a snížená, customs duty, european union, free zone, import, intrastat, member state, payer, reduced and standard, taric, tax