Class notes
Blok 6 - Fiscaliteit
- Course
- Institution
Collegedictaat fiscaliteit.
[Show more]
2 reviews
By: svenvandeput • 4 year ago
By: Lisabroers • 6 year ago
Seller
Follow
vastgoedfontys
Reviews received
Content preview
Blok 6, les 1 16-11-2016Omzetbelasting (aanslagbelasting)
Ondernemer = belastingplichtig (doet aangrifte)
Consument is betaler
Aangiftebelasting (aangiftebelasting)
Ondernemer pkw Omzet 1.000.000 x 21% (btw) = 210.000 euro
Inkoop 500.000 x 21% (btw) = 105.000 euro (inkoop belasting en verkoop belasting
met elkaar verrekenen)
(per 2e betalen aan fiscus voor 30 april)
Zakelijke belasting
Houdt geen rekening met persoonlijke redenen (ziekte…. Moet gewoon betaald worden)
Consument uiteindelijke betaler.
Bedrijfskolom inkoop verkoop afdragen fiscus
Bosbedrijf 50,00 euro 10,50 euro 21% btw
10,50 euro
60,50 euro
Houthandel 50,00 euro 100,00 euro
10,50 euro (terugvordere.) 21,00 euro
60,50 euro 121,00 euro 21-10,50=10,50 euro betalen
(verekening)
Meubelmaker 100,00 euro 200,00 euro
21,00 euro(terugvordere.) 42,00 euro
121,00 euro 242,00 euro 42-21=21,00 euro betalen
(verrekening)
Ikea 200,00 euro 400,00 euro
42,00 euro 84,00 euro 84-42=42,00 euro betalen
(verrekening)
242,00 euro 484,00 euro
Consument 484,00 euro 84,00 euro betalen aan fiscus
(400x21%)
(betaald de consument voor de kast, kan geen btw terugvorderen)
Transacties:
- Binnen Nederland
- Intracommunautair(binnen EEG) binnen de europese unie
- Invoer en uitvoer(buiten EEG) buiten de europese unie
Invoer: invoerkosten (evt bmp auto) + btw
Uitvoer: Vrij van btw (doen ze niet uit concurrentie overwegingen)
ICT’s (Intracommunautair):
ICL’s (intracomm. Leveringen) Nederland na buitenland (binnen europa)
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller vastgoedfontys. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.20. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
48756 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 15 years now