Syllabus
1. Czech tax system.
2. Tax Regulations - the main principles of tax administration.
3. Income tax on individuals - partial tax bases, no-taxable and deductible items, tax credits.
4. System of social security and health insurance.
5. Tax on corporate income, the tax base versus accountig profit.
6. Taxation of non-profit ortganizations.
7.Value added tax - taxpayer, taxable persons, place of taxable transactions, relief from VAT, special modes of taxation.