1000 řešení 7-8/2024 Zálohy a závdavky - Odpisy, „Státní kategorie“ a dohody ve zdravotním pojištění

The publication is divided into chapters on Advances and Deposits, Depreciation, 'State Categories', and agreements in health insurance. Additional information is provided in the regular sections Taxes in Practice, Accounting Procedures, Employment, and the Public Sector... • Advances and Deposits In the case of large or long-term business contracts, as well as ongoing supplies of electricity, heat, and gas, where the total consumption (and thus the final price) is determined only after a relatively long period (settlement period), the supplier is generally in a worse position, which is why it is often agreed in practice to provide advances on the final price. This way, the supplier has a guarantee in the form of continuously collected money that they will not leave empty-handed and can immediately use the available funds to cover their expenses (inputs) associated with the long-term provision of services. The advance system is generally advantageous for the buyers as well, who pay relatively low amounts (advances) over a longer period, which does not financially burden them too much, and the final price, or the payment above the advances, does not seem so daunting... • Depreciation The new wording of § 30a paragraph 1 of the Income Tax Act states that tangible assets that are zero-emission vehicles, acquired between January 1, 2024, and December 31, 2028, may be claimed by the taxpayer who is their...