PRACTICES

1. Startup of veterinary practice – business plan, essentials of a business plan, usage and reasons to create a business plan. Information for semestral study work.

2. Veterinary surgeon and income from dependent activity and emoluments of office-holders - calculation of employee’s net income, tax relieves, examples,

        Declaration of the taxpayer,

        Request of annual account of the income tax.

3. Annual accounting for tax advances on income relating to dependent activity and emoluments of office-holders. Practical examples.

4. Taxes around the world - presentations of students.

5. Tax evidence - depreciation of tangible fixed assets for tax purposes (the task) - methods of depreciation.

6. Business plan - presentation of semestral project.

7. Credit test.