Způsoby odpisování dlouhodobého majetku a jejich vliv na základ daně z příjmů právnických osob

This bachelor thesis deals mainly with the methods of depreciation of fixed assets and their impact on the corporate income tax base. The main goal of the bachelor thesis is to state the methods of depreciation of fixed assets and analyze the impact of selected methods of depreciation on the tax base and the amount of tax liability of the entrepreneur. This main goal also includes partial goals: to consider the theoretical foundations of the organization of depreciation of fixed assets and to evaluate the application of depreciation methods. The first chapter deals with the definition of fixed assets. The second chapter defines depreciation of fixed assets. The third chapter deals with the impact of tax depreciation on the income tax base. The content of the fourth chapter is a comparison of the impact of individual depreciation methods on the financial results of Bidfood Czech Republic s.r.o, these chapters also include a description of the company, characteristics of fixed assets, determination and comparison of their accounting and tax depreciation. The impact of tax revenues on the income tax base is also defined.