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Vermogensvergelijking inkomstenbelasting
 753 views  2 purchases
  • Course
  • Fiscaal Recht
  • Institution
  • Universiteit Utrecht (UU)
  • Book
  • Belastingrecht Bachelors Masters 2020-2021 Theorieboek

Hier vind je de perfecte samenvatting voor de vermogensvergelijking inkomstenbelasting. In het document staat exact wat je moet doen in de vermogensvergelijking en in het excel bestand staat de vermogensvergelijking zelf

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Document information

  • December 6, 2022
  • 4
  • 2021/2022
  • Class notes
  • N.v.t.
  • College over vermogensvergelijking inkomstenbelasting

Subjects

  • vermogenvergelijking
  • inkomstenbelasting

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  • Edition:

Written for

  • Universiteit Utrecht (UU)
  • Finance, Tax & Advice
  • Fiscaal Recht
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tessstreng

Content preview

Vermogensvergelijking IB

Eindvermogen per 31/12 (incl. fiscale reserves)
Af: Beginvermogen per 1/1 (incl. fiscale reserves) -
Mutatie van het ondernemingsvermogen
Af: Privéstortingen -

Bij: Privégebruik auto Art. 3.20 +
Forfait ondernemingswoning Art. 3.19 +
Overige onttrekkingen +
+


Winst volgens de winst- en verliesrekening

Bij: Beperkte aftrekbare kosten Art. 3.15 & 3.17
Niet aftrekbare kosten Art. 3.14 & 3.16 +
+

Af: Vrijstellingen op grond van de Wet IB Art. 3.11, 3.12 & 3.13 -
Af: Extra afschrijvingen Art. 3.31 t/m 3.39 -
Af: Investeringsaftrek Art. 3.40 t/m 3.46 -
Bij: Desinvesteringsbijtelling Art. 3.47 +
Bij: Afname aan de fiscale reserves (KER en HIR) Art. 3.53 & 3.54 +
Af: Toevoegingen aan de fiscale reserves (KER en HIR) Art. 3.53 & 3.54 -

Winst uit onderneming voor toepassing FOR

Af: Toevoeging FOR Art. 3.67 t/m 3.73 -
Bij: Afname FOR Art. 3.70 +

Winst uit onderneming

Af: Ondernemersaftrek Art. 3.74
Zelfstandigenaftrek Art. 3.76 +
Startersaftrek Art. 3.76 lid 3 +
Aftrek speur- en ontwikkeling Art. 3.77 +
Meewerkaftrek Art. 3.78 +
Stakingaftrek Art. 3.79 +
-


Winst voor MKB-winstvrijstelling
Af: MKB-winstvrijstelling Art. 3.79a -

Belastbare winst uit onderneming Art. 3.2 Wet IB 2001

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