Exam (elaborations)
Examenoefeningen vennootschapsbelasting
- Course
- Institution
In dit document staan oefeningen en antwoorden die getoetst werden op het mondeling examen.
[Show more]
1 review
By: jonasvanderpaelt • 1 year ago
Seller
Followjensvanopstal1
Reviews received
Content preview
>Na alle aftrekken is de resterende winst 25000, code 145020000 tegen gewoon tarief
5000 tegen 25%
BEREKENING
STAP 1 € 20,000.00 29.58% 5,916.00
€ 5,000.00 25.5% 1,275.00
€ 7,191.00
dus de 'gewone' aanslag
1460 € 7,191.00
STAP 2 Voorafbetalinegn / RV / berekening vermeerdering onvoldoende voorafbetalingen
TB Vennb 7,191.00
RV -200.00
Basis berekening 6,991.00
Globale vermeerdering VA 6,991.00 6.75% 471.89
Voorafbetalingen - voordeel
VA1 4/10/2019 1000 9% -90.00
VA2 7/10/2019 700 7.50% -52.50
VA3 10/10/2019 500 6% -30.00
VA4 10/20/2019 300 4.50% -13.50
€ 2,500.00 285.89 VERMEERDERING
als negatief zou zijn dan nul
code bedrag
In aanmerking komen voor voorafbetaling 1810 € 2,500.00
Er is al 2500 aan voorafbetalingen gebeurd.
We gaan de voorafbetalingen verrekenen aangezien dit bedrag
een voorschot was op uw uiteindelijk te betalen vennootschapsbelasting.
€ 7,191.00
€ -2,500.00
€ -200.00
€ 285.89
€ 4,776.89
Conclusie: €4.776,89 is de uiteindelijk te betalen vennootschapsbelasting.
,
,
,
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller jensvanopstal1. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $8.56. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
48756 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 15 years now