Entrepreneurship Natural and Legal Persons

• 26 hrs lectures
• 13 hrs exercises

• 70 pts final exam
• 30 pts mid-term test

Students will learn how to work with the law and the standards it downstream. They learn to navigate the law and apply it in specific cases. Students should prove to evaluate which form of business is a business plan for the better and why, from the perspective of the advantages and disadvantages of various forms of taxation, duties for the entrepreneur business plan, etc.

The presentation and practice according to current business issues as trade law, the Commercial Code, under special legal subjects and related tax laws aim is to acquaint students with these rules, teach them to apply them in practice on specific forms of business, business plans and the specific calculations and get them with the necessary financial statements, tax returns and other necessary forms related to business.

Students must be aware of basic legislation CR, the elementary principles of accounting and the basic features of the tax system in the country.

• Zákon č. 455/1991 Sb. o živnostenském podnikání (živnostenský zákon), poslední platné znění zákona
• Zákon č. 513/1991 Sb., Obchodní zákoník, ve znění pozdějších předpisů
• Obchodní zákoník a předpisy související 2010, Anag, 9. aktualizované vydání
• Horzinková, E. Živnostenský zákon v praxi, Anag,8 aktualizované vydání

1. Business, businessman, legal framework of business rules.
2. Introduction to Trades, trades division.
3. Business under other legislation.
4. Business Register - basic concepts, classification of legal persons.
5. Limited company.
6. Joint stock company, cooperative.
7. General partnership, limited partnership.
8. Non-profit character actors.
9. Accounting and financial obligations of the business entity.
10. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
11. Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
12. Summary.

Procvičuje se látka z přednášek.

Attendance at lectures and seminars is voluntary, is compulsory only in exercises in which the team will be present and which will write the midterm test.

Provision of credit, participation in pre-determined exercises, meeting and presentation of seminar work and manage a credit test at the appropriate point level. Seminar work must be submitted according to the tutor. The presentation must be present for the whole team of authors. The test is made in writing and consists of test and open questions. At the discretion of the investigator can accede to oral dozkoušení. At the final assessment can be taken into account also the overall activity and work on exercises and lectures.