CXF_USFP Accounting and tax specifics of business in the Pharmacy

Faculty of Economics and Administration
Spring 2023
Extent and Intensity
0/0/0. Type of Completion: -.
Teacher(s)
Ing. Josef Nešleha (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Guaranteed by
Ing. Petr Valouch, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Ing. Petr Valouch, Ph.D.
Supplier department: Department of Finance – Faculty of Economics and Administration
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to familiarize students with the basic accounting and tax aspects of doing business in the field of pharmacy. The participants of the course will gradually become familiar with the issue of personal and corporate income tax, the possibilities of applying tax expenses (costs), the issue of other mandatory payments, i.e. especially health and social insurance, etc. A special part of the course then deals with the issue of travel reimbursements. Course participants will also be introduced to the basic procedures for applying VAT to pharmaceutical products. The last part of the course then deals with the obligations for which it is necessary to keep accounting for business entities.
Learning outcomes
After completing the course, the participant will be able to:
- explain the basic registration obligations for individual taxes and know the deadlines for submitting tax returns for individual taxes
- explain and understand the difference between tax records and accounting
- understand all the possibilities of applying tax expenses (costs) for determining the personal and corporate income tax base of entities doing business in the field of pharmacy
- explain and apply mandatory health and social insurance contributions
- correctly apply travel reimbursements for business trips of employees and entrepreneurs from the field of pharmacy
- understand the basic aspects when applying VAT to pharmaceutical products
- understand the legislation setting out the obligations for keeping accounts in the field of pharmacy.
Syllabus
  • 1. Basic registration and paymentkomentář obligations of entrepreneurs in pharmacy
  • 2. Possibilities of applying expenses (costs) and methods of determining the income tax base for natural and legal persons from the field of pharmacy
  • 3. Obligations related to health and social insurance
  • 4. Travel reimbursements
  • 5. VAT on pharmaceutical products and its specifics
  • 6. Obligation to keep accounts when doing business in the field of pharmacy
Literature
    recommended literature
  • Daně z příjmů : zákon s poznámkami a judikaturou. Edited by Vladimír Pelc. Vydání první. V Praze: C.H. Beck, 2021, xxxvii, 62. ISBN 9788074008337. info
    not specified
  • KUNEŠ, Zdeněk and Zdeněk VONDRÁK. Abeceda DPH 2023. 9. aktualizované vydání. Olomouc: Anag, 2023, 423 stran. ISBN 9788075543837. info
  • PFEILEROVÁ, Jaroslava. Cestovní náhrady podle zákoníku práce : praktický průvodce : 2023 : zaměstnanci vyslaní do členských států v rámci mezinárodního poskytování služeb, zdaňování při dlouhodobých zahraničních pracovních cestách a při sjednaném. 5. aktualizované vydání. Olomouc: Anag, 2023, 263 stran. ISBN 9788075543738. info
  • RYNEŠ, Petr. Podvojné účetnictví a účetní závěrka : průvodce podvojným účetnictvím k 1.1.2023. 23. aktualizované vydání. Olomouc: Anag, 2023, 1199 stran. ISBN 9788075543790. info
Teaching methods
Self-study based on a prepared interactive curriculum, online tutorial, discussions, consultations
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: bude upřesněno.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2023/CXF_USFP