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Samenvatting Belastingrecht voor Bachelors en Masters Theorieboek, ISBN: 9789463172677 Inkomstenbelasting $3.75
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Samenvatting Belastingrecht voor Bachelors en Masters Theorieboek, ISBN: 9789463172677 Inkomstenbelasting
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  • Course
  • Inkomstenbelasting
  • Institution
  • Hogeschool Van Amsterdam (HvA)
  • Book
  • Belastingrecht Bachelors Masters 2020-2021 Theorieboek

Deze samenvatting is van Hoofdstuk 4 van het boek "Belastingrecht voor Bachelors en Masters Theorieboek" Met deze samenvatting haal je zeker een voldoende! (Moet je hem natuurlijk wel goed doornemen ;))

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Document information

  • No
  • Hoofdstuk 4
  • November 9, 2022
  • 25
  • 2021/2022
  • Summary

Subjects

  • belasting
  • inkomsten
  • inkomsten belasting
  • tentamen
  • stof
  • bacholors
  • inkomsten belastingrecht
  • inleiding belastingsrecht
  • samenvatting
  • belastingrecht voor bachelors en masters theorieboek 2021 2022

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  • Hogeschool van Amsterdam (HvA)
  • Finance & Control
  • Inkomstenbelasting
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Inkomsten belasting Winst
Samenvatting

,Inhoudsopgave
Hoofdstuk 4 Box 1: Winst uit onderneming.........................................................................4
4.2 Inleiding...................................................................................................................................4
4.3 onderneming...........................................................................................................................4
4.4 ondernemers en andere winstgenieters..................................................................................4
4.4.1 Inleiding..................................................................................................................................................5
4.4.2 ondernemerschap...................................................................................................................................5
4.4.3 Urencriterium.........................................................................................................................................5
4.4.4 Medegerechtigden.................................................................................................................................6
4.4.5 Schuldeisers met specifieke vorderingen op een ondernemer/ onderneming.....................................6
4.4.6 Wel of geen recht op vrijstellingen en faciliteiten.................................................................................6
4.5 verhouding tussen winst uit onderneming en ander inkomensbronnen..................................7
4.6 Inleiding...................................................................................................................................7
4.7 Basisprincipes fiscale winstbepaling........................................................................................8
4.7.1 inleiding..................................................................................................................................................8
4.7.2 goed koopmansgebruik..........................................................................................................................8
4.8 vermogensetikettering............................................................................................................9
4.8.1 inleiding..................................................................................................................................................9
4.8.2 de wijze van etikettering.........................................................................................................................9
4.8.3 vermogensetikettering en huwelijksgoederenregime.........................................................................10
4.8.4 keuzeherziening....................................................................................................................................10
4.9 Waardering vermogensbestanddelen....................................................................................11
4.9.2 bedrijfsmiddelen...................................................................................................................................11
4.9.3 Vorderingen..........................................................................................................................................12
4.9.4 effecten.................................................................................................................................................12
4.9.5 voorraden.............................................................................................................................................13
4.9.6 Onderhanden werk.............................................................................................................13
4.9.7 schulden.............................................................................................................................13
4.10 kapitaalstortingen- en onttrekkingen..................................................................................14
4.10.1 inleiding..............................................................................................................................................14
4.10.2 Eigenwoningforfait bij ondernemingswoning....................................................................................14
4.10.3 Privégebruik auto van de zaak............................................................................................................14
4.10.4 Privégebruik fiets van de zaak............................................................................................................14
4.11 Niet aftrekbare en beperkt aftrekbare kosten.....................................................................15
4.11.1 Inleiding..............................................................................................................................................15
4.11.2 Algemene uitsluiting van aftrek..........................................................................................................15
4.11.3 Algemene aftrekbeperking.................................................................................................................15
4.11.4 uitgesloten aftrek van kosten t.b.v. ondernemer...............................................................................15
4.11.5 in aftrek beperkte kosten t.b.v. ondernemer.....................................................................................16
4.13 Inleiding...............................................................................................................................16
4.14 Willekeurige afschrijving......................................................................................................17
4.15 Investeringsaftrek................................................................................................................17
4.15.1 inleiding..............................................................................................................................................17
4.15.2 Kleinschaligheidsinvesteringsaftrek (KIA)...........................................................................................18
4.15.3 Energie-investeringsaftrek..................................................................................................................18
4.15.4 milieu-investeringsaftrek....................................................................................................................19

, 4.16 Desinvesteringsbijtelling......................................................................................................19
4.17 Kostenegalisatiereserve.......................................................................................................19
4.18 Herinvesteringsreserve........................................................................................................20
4.20 Ondernemersaftrek.............................................................................................................21
4.20.1 Inleiding..............................................................................................................................................21
4.20.2 Zelfstandigenaftrek.............................................................................................................................21
4.20.3 Startersaftrek......................................................................................................................................22
4.20.4 Aftrek speur- en ontwikkelingswerk...................................................................................................22
4.20.5 Meewerkaftrek...................................................................................................................................22
4.20.6 Startersaftrek bij arbeidsongeschiktheid............................................................................................23
4.21 De MKB-winstvrijstelling.....................................................................................................23
4.22 Inleiding...............................................................................................................................23
4.23 Stakingswinst en stakingsfaciliteiten...................................................................................24
4.23.1 Inleiding..............................................................................................................................................24
4.23.2 Begrip Stakingswinst...........................................................................................................................24
4.23.3 Stakingsaftrek.....................................................................................................................................25

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