Darbe išanalizuota kaip surenkami ir apdorojami užsienio prekybos statistikos duomenys, jų surinkimo ir apskaitos tvarką reglamentuojantys teisės aktai. Aptartos duomenų surinkimo sistemos (Ekstrastatas ir Intrastatas) ir prekybos sistemos (Bendroji ir Specialioji). Išnagrinėti prekių klasifikatoriai, eksportuojamų ir importuojamų prekių vieneto vertės ir kainų indeksai. Išanalizuoti užsienio prekybos duomenys. Tarptautinės prekybos duomenys apima dvi dalis: prekybą su ES šalimis ir prekybą su ne ES šalimis. Duomenis surinkti padeda Intrastato ir Ekstrastato duomenų surinkimo sistemos, kurių duomenų šaltinis yra Intrastato ataskaitos ir Bendrasis administracinis dokumentas. Už duomenų surinkimą Lietuvoje yra atsakinga muitinė. Surinkti duomenys perduodami Statistikos departamentui, kur jie apdorojami remiantis Specialiosios prekybos sistemos taisyklėmis. Pagrindinis kriterijus, kuriuo remiantis prekių srautai skirstomi į eksportą ir importą, yra muitinės procedūra. Eksportuotos ir importuotos prekės yra klasifikuojamos pagal Kombinuotąja nomenklatūrą. Papildomai prekės grupuojamos pagal klasifikatorius: Standartizuotą tarptautinę prekybos klasifikaciją (SITC), Makroekonomikos kategorijų klasifikaciją (BEC), ekonominės veiklos rūšių klasifikaciją (NACE), produktų pagal veiklos rūšis klasifikaciją (CPA)ir kt. Taip pat darbe išnagrinėti kainų indeksai, nes analizuojant tarptautinės prekybos duomenis, ne visada užtenka nustatyti prekybos apyvartos pasikeitimą, kadangi ją gali... [to full text] / In this work you can find analysis on ways how foreign trade statistical data are collected and processed, it also comprises analysis of basic law acts made on foreign trade statistical data collection and accounting. It is discussed external trade data collection systems (Extrastat and Intrastat) and trade systems (General and Special). The goods’ classifiers, unit value and price indices of exported and imported goods are examined. The analyses with real foreign trade statistical data are made.

This thesis is designed as a comprehensive view of trading on foreign markets. It contains the fields of specifics and practices of the international trade, which the firms in this situation are forced to deal with. The work is focused not only on accounting procedures, even if they include a proportion of mainly practices, but also takes in the areas of taxation and exchange policy. In the practical part I gradually focused on various activities that the company deals with; not only in accounting, but also in the field of exchange and taxation policies or e.g. the obligations on public authorities.

The diploma thesis describes all particular steps which have to be made by a company in case of expansion onto Polish market. The Polish market and its attractiveness to Czech companies is analyzed within the scope of first chapter. In the following chapters there are described the sources for gaining all necessary information and possibilities to find clients in the Republic of Poland. A significant attention is paid to the hedging instruments in order to guarantee first signed contracts. The issue of VAT in terms of trade with the Republic of Poland and the issue of Intrastat is brought to the reader's attention in detail in the last chapter. A case study of a company TECH, which had already successfully realized the expansion onto Polish market, is presented in the thesis. This way the theoretical information are transferred to the practical level and interesting and real situations and examples are offered to the reader.

The final thesis is aimed at mirror comparison of mutual trade between the Czech Republic and Germany. On the basis of the comparison of Czech and German methodologies of foreign trade and consequential analysis of their mirror comparison focused especially on effect of the Czech Republic's accession to the EU (access effect) were individual abnormalities affecting mirror comparison identified and described. There were several solutions put forward so that already detected abnormalities could be effectively dissolved, moreover their figure in mirror comparison could be eliminated and data acquired from the comparison would reach as high level of credibility as possible. The Single flow and Qualified single flow systems are described and discussed in relation to mirror comparison because they are possible and already existing plans for simplification of Intrastat.

The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.

Graduation theses is focused on problems of Intrastat. Intrastat is the statistic system, which surveys movement of goods among member states of European Community. Condition for existing of Intrastat is overruning the assimilatory treshold during receiving or expanding of goods. The company must be registered to pay VAT. The aim of this statistics is monitoring movement of goods and control of fulfilment the tax duty. This graduation theses evaluates actual way of Intrastat declaration , its rules and conditions. In the next part it brings proposals how to do it more simply. Theoretic part describes the definition of Intrastat, Extrastat and Eurostat, the conditions of declarating and the declaration itself. It also descrbies the unusually situations like tripartite trade. Practical part of this work applies to the concrete company, has to do Intrastat. It is the business company, which buys various equipment in order to sale. Graduation theses includes received and purchased invoices for goods. We can notice a lot of data which are useless and incorrect. The aim of this work is to provide the most important information, which are related to Intrastat and are amplified to accounting and taxation. Thesis supplies the most important data of statistical declaration of movement goods in European Community. it supplies proposal for simplification declaration. I believe that this thesis can be contribution for all workers, whose process monthly statistics of foreign trade. At the same time It is not important if these workers do Intrastat for the first time or do it commonly in job.

This work takes up a subject of foreign trade in the view of Czech companies and describes some important areas, which are connected with these operations. Among others the work describes forms of entrance to a foreign market, forms of transport, customs services, insurance, INTRASTAT system and customs procedures. The main subject of the work is the impact of foreign trade on accounting. The most important problem is foreign currency in connection to receivables and liabilities. Next part of the work is about value added tax in foreign trade. Closing part shows an example from common practice, on which are demonstrated all theoretical problems.

This work focuses on issues of Intrastat and its main goal is to describe the collection and processing of data, sending statistical reports customs administration and the subsequent identification of the most common mistakes and problems. The thesis is indirectly divided into theoretical and practical part. In the theoretical section are described the concepts related to the international movement of goods and Intrastat. Component of practical part is also the methodology of work, which includes research question and ways of getting information. It is about a qualitative research, precisely observations, analysis of documents and interviews in several companies in the Pilsen Region. The resulting data were processed and the result is a description of the most common problems. The thesis includes proposals for solutions to eliminate these fauls.

The aim of this thesis is to familiarize readers with the terms and conditions relating to Intrastat and Ex Post Control of Data. The first part deals with obligations under the data collection. There are defined terms such as Intrastat, information provider, reference period, obligation to information provider and competence of government.The text is supplemented by examples that help better understand the topic. This section ends with an example that shows the overall procedure for reporting and transmission of data Intrastat. In the second part of the thesis I deal with Ex Post Control of Data which are carried out by the Customs Administration of the Czech republic. Both parts are supplemented by a number of interesting facts as information provider, number of reported data or inspections. In conclusion I am trying to identify errors and deficiencies in data collection and Ex Post Control of Data and to propose some measures that will lead to improvements in processes relating to Intrastat.