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Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002
Anglicky v odborných předmětech "Support of teaching technical subjects in English“ Tutorial: Business Academy Topic: Taxes Prepared by : Ing. Adam Skovajsa Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/ je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.
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Non-standard tax relief Questions to practise Bibliography
CONTENT Tax relief Absolute tax relief Relative tax relief Standard tax relief Non-standard tax relief Questions to practise Bibliography
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Tax relief Reduces the amount of tax base , i.e. it is deducted from the calculated tax. It is divided according to various criteria: Tax relief: absolute relative standard non-standard
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Absolute and relative tax relief
It is a fixed sum, for example income tax relief for each employee with disability is CZK
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Relative tax relief Reduces tax by a set part, usually expressed in percentage Nor example: road tax for vehicles used for combined transport is reduced by 25% - 90% depending on the number of journeys in the transport
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Non-standard tax relief
Is demonstrably incurred expenditure, which can reduce basic amount of tax, either in full extent or to extent of set limits, which can be relative and absolute For example: foreign expenditures on babysitter for children under 3 years = 50% tax reduction
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Questions to practise ? Is the tax relief applied after the tax is calculated? What are the benefits of combined transport?
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Cloze Tax relief…………………… the amount of tax base.
Absolute tax relief is set………… amount, while relative relief in……………. ……………….. tax relief include foreign expenditures on babysitter for children.
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Bibliography Bakeš, M. a kolektiv. Finanční právo. Praha: C. H. Beck. Praha, ISBN Vejvodová, H. Kopřiva, J. Právo I – Finanční právo. Brno: VUT v Brně: Fakulta podnikatelská, ISBN Vančurová, A. Láchová, L. Daňový systém ČR VOX, a. s. Praha, s. ISBN
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Standard tax relief Taxpayer can use standard tax relief when legal conditions are fulfilled Most frequently it is about fixed sums set by law (also relative relief)
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Thanks for attention
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