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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:51392 |
| Date | January 2009 |
| Creators | NOVÁČKOVÁ, Alena |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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