Samenvatting voor het vak Belastingrecht gegeven op de Hogeschool Rotterdam in de studie Accountancy. De samenvatting betrekken hoofdstukken 3 tot en met 8 (hebben betrekking op box 1, 2 en 3) en hoofdstuk 10 (omzetbelasting). Samenvatting wordt afgesloten door middel van een begrippenlijst. (geldi...
, 3.2 Belastingplicht.............................................................................................................................3
3.3 Inkomen en tarieven....................................................................................................................4
3.4 Heffingskorting............................................................................................................................5
3.5 Toerekeningsregels......................................................................................................................6
3.6 Fiscaal partnerschap.....................................................................................................................7
3.7 Wijze van heffing.........................................................................................................................8
Hoofdstuk 4: Box 1: winst uit onderneming...........................................................................................9
4.2 Inleiding.......................................................................................................................................9
4.3 Onderneming...............................................................................................................................9
4.4 Ondernemers en andere winstgenieters....................................................................................10
4.5 Verhouding tussen winst uit onderneming en andere inkomensbronnen..................................11
Hoofdstuk 5: Box 1: belastbaar inkomen uit werk en woning..............................................................11
5.2 Algemene bepalingen binnen box 1...........................................................................................11
5.3 Belastbaar loon...........................................................................................................................12
5.4 Belastbaar resultaat uit overige werkzaamheden......................................................................13
5.5 Belastbare periodieke uitkeringen en verstrekkingen...............................................................14
5.6 De belastbare inkomsten uit eigen woning................................................................................14
Hoofdstuk 6: Box 2: belastbaar inkomen uit aanmerkelijk belang.......................................................18
6.2 Aanmerkelijk belang..................................................................................................................18
6.3 Reguliere voordelen...................................................................................................................19
6.5 Vervreemdingsvoordelen..........................................................................................................19
Hoofdstuk 7: Box 3: belastbaar inkomen uit sparen en beleggen........................................................20
7.1 Inleiding.....................................................................................................................................20
7.2 Forfaitair rendement..................................................................................................................20
7.3 Bezittingen.................................................................................................................................21
7.4 Schulden....................................................................................................................................21
Hoofdstuk 8: Persoonsgebonden aftrek...............................................................................................22
8.1 Inleiding.....................................................................................................................................22
8.3 Uitgaven voor onderhoudsverplichtingen.................................................................................22
8.6 Scholingsuitgaven (1-1-2020 vervallen!).....................................................................................23
8.7 Aftrekbare giften........................................................................................................................23
Hoofdstuk 10: Omzetbelasting.............................................................................................................24
10.2 Wat is omzetbelasting?............................................................................................................24
10.3 Wie moet omzetbelasting voldoen?.........................................................................................24
10.4 Belastbaar feit 1: de levering van goederen................................................................................25
10.8 Belastbaar feit 5: diensten...........................................................................................................26
, 10.10 Waarover moet omzetbelasting worden berekend?.................................................................27
10.12 In hoeverre recht op de aftrek van voorbelasting?.....................................................................27
Begrippenlijst........................................................................................................................................28
Hoofdstuk 3: Raamwerk Wet IB
3.2 Belastingplicht
Inkomstenbelasting wordt geheven van natuurlijke personen (art. 1.1 Wet IB).
Belastingplichtigen voor de inkomstenbelasting zijn de natuurlijke personen
die:
a) In Nederland wonen (binnenlandse belastingplichtigen) of
b) Niet in Nederland wonen maar wel Nederlands inkomen genieten
(buitenlandse belastingplichtigen).
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