Popis článkuÚčetní, daňové a finanční aspekty tvorby a čerpání rezerv na pěstební činnost.
[Accounting, financial and tax aspects of creating reserves and cultivation activities] 150 - 153.
|Název článku:||Účetní, daňové a finanční aspekty tvorby a čerpání rezerv na pěstební činnost|
|Autor:||Dalibor Šafařík, Roman Dudík, Petra Hlaváčková|
According to the Act on Reserves No. 593/1992 Coll. (AR), for ascertaining the income tax basis owners of forests in the Czech Republic can create a reserve for cultivation activities that are an acceptable expense (costs) according to Income Tax Act (ITA). The issue of reserves for cultivation activities for forest management is quite complicated and disputable. The important aspect in terms of AR and the financial management of the forest enterprise is the obligation to deposit financial resources equal to the reserves created according to Section 9 in a special blocked account in the bank. Depositing financial funds from the viewpoint of the Czech tax administration, financial institutions and the useful framework of creating reserves as well as the relation to the financial management of the forest enterprise is discussed in this paper.