不动产租赁所得税

Advances in Computing Research Pub Date : 2016-09-26 DOI:10.15290/acr.2016.09.01

M. Janovec

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引用次数: 0

摘要

本文主要讨论捷克共和国与租赁收入有关的所得税。笔者试图对两种涉及个人所得税的住房合同进行比较。纳税人在选择使用哪种合同时，有一些纳税的可能性。在两种合同都符合法律的情况下，决定哪种合同可以使用的最重要的标准之一是税收问题。本文的一部分旨在通过Airbnb对住房提供收入征税

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Income tax based on real estate lease

This article deals with income tax, mainly in Czech Republic related to lease income. Author tries to compare two kinds of contracts dealing with housing regarding personal income tax. There are some tax possibilities for taxpayers in relation with choosing which contract to use. One of the most important criteria to decide which contract could be use, are tax implications in case both kind of contracts are in compliance with law. One of the parts of this article aims to taxing of income from housing provision through Airbnb

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Advances in Computing Research

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