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Samenvatting boekhouden fiscaliteit ior1 (accountancy)
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Samenvatting boekhouden fiscaliteit ior1 (accountancy)
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BOEKHOUDEN ENFISCALITEIT
DEEL 2
,1
,1. BELASTING OVER TOEGEVOEGDE WAARDE.....................................................................5
1. Btw-RICHTLIJN.................................................................................................................5
2. BELASTINGPLICHTIGE......................................................................................................6
SOORTEN.......................................................................................................................................6
Bijzondere regeling........................................................................................................................7
3. Belastbare handeling......................................................................................................7
Soorten..........................................................................................................................................7
1. levering goederen......................................................................................................................7
1) Belastbare handeling....................................................................................................................................7
2) PLAATS VAN LEVERING...............................................................................................................................10
4) Vrijgestelde levering...................................................................................................................................11
2. Verrichten van diensten...........................................................................................................12
1) Belastbare handeling..................................................................................................................................12
2. Plaats van de dienst....................................................................................................................................13
3. Invoer van goederen................................................................................................................14
1. bELASTBARE HANDELING...........................................................................................................................14
2. pLAATS VAN INVOER..................................................................................................................................14
4. ICV INTraCOMMUNAUTAIRE VERWERVING VAN GOED (icv)...................................................14
1) BELASTBARE HANDELING...........................................................................................................................14
HOEDANIGHEID VERWERVER.........................................................................................................................14
Hoedanigheid verkoper..................................................................................................................................15
2) plaats van icv..............................................................................................................................................15
4. Maatstaf van heffing.....................................................................................................16
5. BTW-tarieven (zie p.50-52)............................................................................................16
6. Vrijstellingen.................................................................................................................16
soorten vrijstellingen...................................................................................................................17
1. vrijstelling met behoud van aftrek.............................................................................................................17
2. Vrijstelling zonder recht op aftrek..............................................................................................................17
7. RECHT OP AFTREK VAN DE VOORBELASTING.................................................................17
8. Verplichtingen inzake btw.............................................................................................18
1) Registratieverplichting.............................................................................................................18
2) FACTUUR.................................................................................................................................18
3) Boekhouding............................................................................................................................18
4) periodieke btw-aangifte..........................................................................................................18
5) Jaarlijkse opgave van de afnemers-bp.....................................................................................19
6) Opgave intracommunautaire handelingen..............................................................................19
9. BTW-AANGIFTE.............................................................................................................19
1) Indienen van een btw-aangifte................................................................................................19
2) vrijstelling van indiening van btw-aangiften............................................................................19
3) Periode van btw-aangifte.........................................................................................................19
2
, 4) Omschrijving van kaders en roosters.......................................................................................19
kader 1: algemene inlichtingen......................................................................................................................19
Kader 2: uitgaande handelingen....................................................................................................................19
kader 3: inkomende handelingen...................................................................................................................20
kader 4: verschuldigde belasting....................................................................................................................21
kader 5: aftrekbare belasting.........................................................................................................................21
kader 6: Saldo.................................................................................................................................................22
kader 7: voorschot..........................................................................................................................................22
kader 8: datum en handtekeningen...............................................................................................................22
2. FISCALITEIT PERSONEN BELASTING................................................................................23
1. inleiding........................................................................................................................23
1) Situering..................................................................................................................................23
2) Belastbaar tijdperk/ aanslagjaar..............................................................................................23
3) belasingplichtige......................................................................................................................23
4) bELASTBARE INKOMSTEN........................................................................................................24
5) Progressieve belasting.............................................................................................................24
6) gemeenschappelijke aangifte..................................................................................................24
7) inkomsten van kinderen..........................................................................................................25
8) Berekening personenbelasting................................................................................................25
9) Aangiftetermijnen....................................................................................................................25
2. Bepaling netto-inkomen................................................................................................25
1) Onroerende inkomsten (oi).....................................................................................................26
Algemene regel...............................................................................................................................................26
Bij wie belastbaar?.........................................................................................................................................26
Belastbaar bedrag...........................................................................................................................................27
Gewone aftrek intresten van leningen...........................................................................................................28
2) Roerende inkomsten (ri)..........................................................................................................29
algemene regel...............................................................................................................................................29
Bij wie belastbaar...........................................................................................................................................29
Wat met roerende goederen kinderen..........................................................................................................29
Aangifte/aanslagvoet......................................................................................................................................29
4) BEROEPSINKOMSTEN (BI)........................................................................................................30
Bruto beroepsinkomsten................................................................................................................................30
Aftrek sociale zekerheidsbijdragen................................................................................................................32
Aftrek werkelijke of forfaitare kosten............................................................................................................32
Huwelijksquotiënt...........................................................................................................................................33
Verliescompensatie tussen echtgenoten.......................................................................................................34
3. aftrekbare bestedingen................................................................................................34
1. definitie...................................................................................................................................34
2. onderhoudsuitkeringen...........................................................................................................34
4. Belasting op de belastingvrije som (bvs)........................................................................35
1. Principe....................................................................................................................................35
2. Basisbedragen van de bvs........................................................................................................35
3
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