. "19520" . . "Mezin\u00E1rodn\u00ED Masarykova konference pro doktorandy a mlad\u00E9 v\u011Bdeck\u00E9 pracovn\u00EDky 2012" . "1"^^ . "Hotovostn\u00ED \u00FA\u010Detnictv\u00ED je voliteln\u00FD zjednodu\u0161en\u00FD syst\u00E9m, kter\u00FD umo\u017E\u0148uje n\u011Bkter\u00FDm osob\u00E1m povinn\u00FDm k dani uplatnit pravidlo zalo\u017Een\u00E9 na datu \u00FAhrady. Povinnost odvodu DPH vznik\u00E1 a\u017E v okam\u017Eiku p\u0159ijet\u00ED platby a n\u00E1rok na odpo\u010Det dan\u011B m\u016F\u017Ee vzniknout v den platby. V \u010Cesk\u00E9 republice je uplat\u0148ov\u00E1n standardn\u00ED re\u017Eim DPH. V souvislosti se zaveden\u00EDm hotovostn\u00EDho \u00FA\u010Detnictv\u00ED pro \u00FA\u010Dely dan\u011B z p\u0159idan\u00E9 hodnoty byl proveden v\u00FDzkum v r\u00E1mci studentsk\u00E9ho grantu. Bylo zji\u0161t\u011Bno, \u017Ee zaveden\u00ED re\u017Eimu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED by uv\u00EDtalo 48 procent respondent\u016F."@cs . "VYU\u017DIT\u00CD RE\u017DIMU %22CASH ACCOUNTING%22 PRO \u00DA\u010CELY DAN\u011A Z P\u0158IDAN\u00C9 HODNOTY"@cs . . . . "VYU\u017DIT\u00CD RE\u017DIMU %22CASH ACCOUNTING%22 PRO \u00DA\u010CELY DAN\u011A Z P\u0158IDAN\u00C9 HODNOTY"@cs . "7"^^ . . . "Cash accounting is an optional simplified system that allows certain taxable persons to apply the rule based on the date of payment. VAT is to become chargeable at the time the payment is received right of deduction may arise at the date of payment. In the Czech Republic there is applied the standard VAT scheme. In connection with the introduction of the cash accounting for purposes of value added tax the research has been conducted within the student\u00B4s grant. It was found that the introduction of a cash accounting scheme would be welcomed by 48 percent of respondents."@en . "VYU\u017DIT\u00CD RE\u017DIMU %22CASH ACCOUNTING%22 PRO \u00DA\u010CELY DAN\u011A Z P\u0158IDAN\u00C9 HODNOTY" . . "VYU\u017DIT\u00CD RE\u017DIMU %22CASH ACCOUNTING%22 PRO \u00DA\u010CELY DAN\u011A Z P\u0158IDAN\u00C9 HODNOTY" . . "2012-01-01+01:00"^^ . . "179679" . . . . "Univerzita Hradec Kr\u00E1lov\u00E9" . "Hradec Kr\u00E1lov\u00E9" . "Hotovostn\u00ED \u00FA\u010Detnictv\u00ED je voliteln\u00FD zjednodu\u0161en\u00FD syst\u00E9m, kter\u00FD umo\u017E\u0148uje n\u011Bkter\u00FDm osob\u00E1m povinn\u00FDm k dani uplatnit pravidlo zalo\u017Een\u00E9 na datu \u00FAhrady. Povinnost odvodu DPH vznik\u00E1 a\u017E v okam\u017Eiku p\u0159ijet\u00ED platby a n\u00E1rok na odpo\u010Det dan\u011B m\u016F\u017Ee vzniknout v den platby. V \u010Cesk\u00E9 republice je uplat\u0148ov\u00E1n standardn\u00ED re\u017Eim DPH. V souvislosti se zaveden\u00EDm hotovostn\u00EDho \u00FA\u010Detnictv\u00ED pro \u00FA\u010Dely dan\u011B z p\u0159idan\u00E9 hodnoty byl proveden v\u00FDzkum v r\u00E1mci studentsk\u00E9ho grantu. Bylo zji\u0161t\u011Bno, \u017Ee zaveden\u00ED re\u017Eimu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED by uv\u00EDtalo 48 procent respondent\u016F." . "Hradec Kr\u00E1lov\u00E9" . "USE OF THE CASH ACCOUNTING SCHEME FOR PURPOSES OF VALUE ADDED TAX"@en . "cash accounting, value added tax, chargeable event, payment"@en . . . "978-80-905243-3-0" . "RIV/47813059:19520/12:#0001988!RIV13-MSM-19520___" . . "[05E37DCDF971]" . "I" . "RIV/47813059:19520/12:#0001988" . "Sobotovi\u010Dov\u00E1, \u0160\u00E1rka" . "1"^^ . . "USE OF THE CASH ACCOUNTING SCHEME FOR PURPOSES OF VALUE ADDED TAX"@en .