Dit document is ene volledige samenvatting van het vak Fiscaliteit uit het 1 ste jaar bedrijfsmanagement in Artvelde. Ik behaald 18/20 voor dit vak door deze samenvatting.
DEEL 1 Basisbeginselen.................................................................................................................................. 4
1 Basisgeginselen........................................................................................................................................... 4
1.1 Begrip.............................................................................................................................................................4
1.2 Kenmerken.....................................................................................................................................................4
1.3 Situering.........................................................................................................................................................4
1.4 Functies..........................................................................................................................................................5
1.5 Heffende overheid..........................................................................................................................................6
1.6 Grondwettelijke beginselen............................................................................................................................6
1.7 Beginselen en kenmerken die voortvloeien uit de aard van de belasting......................................................7
1.8 Indeling van belastingen................................................................................................................................7
DEEL 2 Personenbelasting.............................................................................................................................. 9
1 Inleidende begrippen.................................................................................................................................. 9
1.1 Rijksinwoner...................................................................................................................................................9
1.2 Welke inkomsten zijn belastbaar in de personenbelasting?..........................................................................9
1.3 Gemeenschappelijke aangifte of niet in de personenbelasting?.................................................................10
1.4 Wat met de inkomsten van kinderen?.........................................................................................................11
1.5 Belastbaar tijdperk en aanslagjaar in de personenbelasting......................................................................11
1.6 Bevoegde gewest?.......................................................................................................................................12
1.7 Aangiftetermijn in de personenbelasting.....................................................................................................12
1.8 Vereenvoudigd voorstel van aangifte..........................................................................................................12
1.9 Mogelijke gevolgen bij een laattijdig ingediende aangifte of bij niet-aangifte...........................................13
2 Bepaling van het netto-inkomen................................................................................................................ 13
2.1 Onroerende inkomsten.................................................................................................................................13
2.2 Roerende inkomsten.....................................................................................................................................16
2.3 Beroepsinkomsten........................................................................................................................................18
2.3.1 Belastbaar inkomen en vrijgestelde inkomsten...................................................................................19
2.3.2 Aftrek van de kosten.............................................................................................................................24
3 Aftrekbare bestedingen............................................................................................................................. 28
3.1 Definitie........................................................................................................................................................28
3.2 Onderhoudsuitkering...................................................................................................................................28
3.3 Onderhoudsuitkeringen werkelijk betaald bedrag......................................................................................28
3.4 Ontvangen onderhoudsuitkeringen of in de volksmond “alimentatiegelden”............................................29
5 Personenbelasting..................................................................................................................................... 31
5.1 Belastingsvrije som.......................................................................................................................................31
5.2 Verhoging(en) van de belastingvrije som voor kinderen ten laste en andere personen ten laste...............34
DEEL 3 Vennootschapsbelasting................................................................................................................... 37
1 Basisbegrippen.......................................................................................................................................... 37
1.1 Wie is onderworpen aan de vennootschapsbelasting?................................................................................37
1.2 Belastbare grondslag...................................................................................................................................37
1.3 Soorten aanslagen in de vennootschapsbelasting......................................................................................38
1.4 Belastbaar tijdperk (BT) en aanslagjaar (AJ)...............................................................................................39
1.5 Indiening van de aangifte.............................................................................................................................39
1.6 Definitie van kleine vennootschap...............................................................................................................39
1.6.1 Kleine vennootschap............................................................................................................................39
1.6.2 Microvennootschap..............................................................................................................................40
DEEL 4 BTW................................................................................................................................................. 45
2 BTW-belastingplichtigen............................................................................................................................ 45
2.1 Wanneer ben je een BTW-belastingplichtige?.............................................................................................45
2.2 Soorten btw-belastingplichtigen..................................................................................................................46
2.3 Tussenpersonen inzake btw.........................................................................................................................46
3 De belastbare handelingen........................................................................................................................ 46
3.1 Levering van goederen.................................................................................................................................47
3.2 Levering van diensten...................................................................................................................................48
3.3 Invoer............................................................................................................................................................48
4 Maatstaf van heffing................................................................................................................................. 48
6 Vrijstellingen............................................................................................................................................. 49
6.1 MET behouw van recht op aftrek.................................................................................................................49
6.2 ZONDER behoud van recht op aftrek...........................................................................................................49
7 Recht op aftrek van de voorbelasting......................................................................................................... 50
DEEL 10. Belastingsverminderingen.............................................................................................................. 50
2 Regionale (Vlaamse) belastingverminderingen: Dienstencheques..............................................................51
2.1 Wat is een dienstencheque?........................................................................................................................51
2.2 Hoeveel bedraagt die belastingsvermindering?..........................................................................................51
3 Giften........................................................................................................................................................ 53
3.1 Hoeveel bedraagt de belastingvermindering?.............................................................................................53
3.2 Voorwaarden?..............................................................................................................................................53
3.3 Aangifte........................................................................................................................................................54
4 Kinderoppaskosten................................................................................................................................... 55
4.1 De voorwaarden:..........................................................................................................................................55
4.2 Hoeveel bedraagt de belastingvermindering?.............................................................................................56
4.3 Aangifte........................................................................................................................................................56
5 Pensioensparen......................................................................................................................................... 58
5.1 De 3 pijlers van de pensioenen.....................................................................................................................58
5.2 Definitie........................................................................................................................................................58
5.3 Voorwaarden................................................................................................................................................58
5.4 Duaal pensioenssparen................................................................................................................................58
5.5 Eindtaxatie...................................................................................................................................................58
5.6 Aangifte........................................................................................................................................................59
6 Tax Shelter startende ondernemingen....................................................................................................... 60
6.1 Definitie........................................................................................................................................................60
6.2 De voorwaarde van de vennootschap is......................................................................................................60
6.3 Voorwaarden voor de investeerders:...........................................................................................................60
6.4 Hoeveel bedraagt de belastunfsvermindering.............................................................................................60
6.5 Aangifte........................................................................................................................................................60
3
, Samenvatting Fiscaliteit
DEEL 1 Basisbeginselen
1 Basisgeginselen
1.1 Begrip
Belastingen zijn een bijdrage volgens bepaalde rechtsregels die opgelegd zijn door de
overheid. Onze overheid heeft geld nodg die financïele middelenen gan ze verzamelen om
uitgaven te doen voor algemeen belang.
-> Algemene belangen zoals onderwijs, infrastructuur, openbaar vervoer,….
3 belangrijk pijlers van de inkomsten van de overheid- inkomstenbelastingen
- Inkomstenbelastingen
- Personenbelasting
- Vennootschapsbelasting
- Sociale belastingen
- Overige
- Goederen en diensten
- Heffing op andere inkomste
1.2 Kenmerken
Financieel doel: Inkomsten dekken uitgaven van algemeen belang
Belasting: geen rechtsreekse tegenprestatie
Retributie: rechtstreekse tegenprestatie
Dwingend karakter: éénzijdige oplegging door de OH, via een rechtsregel. Sancties bij niet
naleving
1.3 Situering
Nationaal recht bestaat uit privaat en publiek recht
4
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