"RIV/47813059:19520/12:#0002007" . . "P\u0159\u00EDnosy zaveden\u00ED syst\u00E9mu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED" . "978-80-87314-29-6" . "When applying the standard VAT scheme, taxpayers are obliged to pay output tax, according to the chargeable event. Member States may allow small businesses to use cash accounting scheme. This 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. The right of deduction shall arise at the time the deductible tax becomes chargeable. 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. The aim of the survey was to find out whether entrepreneurs are interested in establishing a cash accounting system. It was found that taxpayers are often forced to put long maturity in their invoices and also 77 per cent of respondents have receivable overdue."@en . "Cash accounting, value added tax, output tax, right of deduction, payment."@en . . "P\u0159\u00EDnosy zaveden\u00ED syst\u00E9mu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED" . "2012-01-01+01:00"^^ . . "P\u0159\u00EDnosy zaveden\u00ED syst\u00E9mu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED"@cs . "19520" . "1"^^ . . . "[DBBAD3D7D934]" . "1"^^ . . "The benefits of introducing of the cash accounting system"@en . "\u010Clensk\u00E9 st\u00E1ty mohou povolit, aby mal\u00E9 a st\u0159edn\u00ED podniky vyu\u017E\u00EDvaly re\u017Eim hotovostn\u00EDho \u00FA\u010Detnictv\u00ED. Jedn\u00E1 se o 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. DPH je zdaniteln\u00E9 v okam\u017Eiku p\u0159ij platby. N\u00E1rok na odpo\u010Det dan\u011B vznik\u00E1 okam\u017Eikem vzniku da\u0148ov\u00E9 povinnosti. V \u010Cesk\u00E9 republice se uplat\u0148uje 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.C\u00EDlem pr\u016Fzkumu bylo zjistit, zda maj\u00ED podnikatel\u00E9 z\u00E1jem o zaveden\u00ED syst\u00E9mu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED. Bylo zji\u0161t\u011Bno, \u017Ee da\u0148ov\u00ED poplatn\u00EDci jsou \u010Dasto nuceni d\u00E1t dlouhou splatnost faktur a tak\u00E9, \u017Ee 77 procent respondent\u016F m\u00E1 pohled\u00E1vky po splatnosti.Zaveden\u00ED re\u017Eimu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED by uv\u00EDtalo 48 procent da\u0148ov\u00FDch poplatn\u00EDk\u016F." . "I" . "The benefits of introducing of the cash accounting system"@en . . . . . "Soukrom\u00E1 vysok\u00E1 \u0161kola ekonomick\u00E1 Znojmo" . "\u010Clensk\u00E9 st\u00E1ty mohou povolit, aby mal\u00E9 a st\u0159edn\u00ED podniky vyu\u017E\u00EDvaly re\u017Eim hotovostn\u00EDho \u00FA\u010Detnictv\u00ED. Jedn\u00E1 se o 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. DPH je zdaniteln\u00E9 v okam\u017Eiku p\u0159ij platby. N\u00E1rok na odpo\u010Det dan\u011B vznik\u00E1 okam\u017Eikem vzniku da\u0148ov\u00E9 povinnosti. V \u010Cesk\u00E9 republice se uplat\u0148uje 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.C\u00EDlem pr\u016Fzkumu bylo zjistit, zda maj\u00ED podnikatel\u00E9 z\u00E1jem o zaveden\u00ED syst\u00E9mu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED. Bylo zji\u0161t\u011Bno, \u017Ee da\u0148ov\u00ED poplatn\u00EDci jsou \u010Dasto nuceni d\u00E1t dlouhou splatnost faktur a tak\u00E9, \u017Ee 77 procent respondent\u016F m\u00E1 pohled\u00E1vky po splatnosti.Zaveden\u00ED re\u017Eimu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED by uv\u00EDtalo 48 procent da\u0148ov\u00FDch poplatn\u00EDk\u016F."@cs . . "RIV/47813059:19520/12:#0002007!RIV13-MSM-19520___" . . "161761" . . . "Nov\u00E9 trendy 2012. Sborn\u00EDk p\u0159\u00EDsp\u011Bvk\u016F z mezin\u00E1rodn\u00ED v\u011Bdeck\u00E9 konference SV\u0160E Znojmo" . "9"^^ . "\u0160im\u00EDkov\u00E1, Iris" . "P\u0159\u00EDnosy zaveden\u00ED syst\u00E9mu hotovostn\u00EDho \u00FA\u010Detnictv\u00ED"@cs . . "Znojmo" . "Znojmo" . . . .