Samenvatting van het boek Belastingrecht voor Bachelors en Masters in begrijpelijke taal. Gericht op het tentamen voor bedrijfskunde. Bij de inhoudsopgave kan je zien welke onderwerpen behandeld zijn. Het is geen samenvatting van het hele boek.
Inhoudsopgave
Hoofdstuk 1 - Algemene inleiding ........................................................................................ 3
Inkomsten van de centrale overheid. ...................................................................................................... 3
Soorten belastingen ................................................................................................................................. 4
Beginselen van belastingrecht ................................................................................................................. 4
Bronnen van belastingrecht ..................................................................................................................... 4
Partijen binnen belastingrecht ................................................................................................................. 5
Hoofdstuk 3 - Basisraamwerk inkomstenbelasting (IB) ........................................................... 5
Belastingplicht .......................................................................................................................................... 5
Inkomen en tarieven ................................................................................................................................ 6
Hoofdstuk 4 – Box 1: winst uit onderneming ......................................................................... 6
Winst uit onderneming ............................................................................................................................ 6
Onderneming is .................................................................................................................................... 6
Soorten winstgenieters; ....................................................................................................................... 6
Ondernemerschap................................................................................................................................ 7
Urencriterium ........................................................................................................................................... 7
Norm urencriterium ............................................................................................................................. 7
Verbonden personen zijn; .................................................................................................................... 8
Medegerechtigden zijn; ....................................................................................................................... 8
Schuldeisers met specifieke vorderingen zijn;...................................................................................... 8
Verhouding winst uit onderneming en andere inkomensbronnen ......................................................... 8
Winst uit onderneming vs belastbaar loon .......................................................................................... 8
Winst uit onderneming vs resultaat uit overige werkzaamheden ....................................................... 8
Winst uit onderneming vs inkomen uit sparen en beleggen ............................................................... 9
Bepalen van de belastbare winst uit onderneming ................................................................................. 9
Gezamenlijke voordelen ....................................................................................................................... 9
Basisprincipes fiscale winstbepaling ........................................................................................................ 9
Goed koopmansgebruik ....................................................................................................................... 9
Foutenleer .......................................................................................................................................... 10
Vermogensetikettering .......................................................................................................................... 10
Bedrijfspand ....................................................................................................................................... 11
Keuzeherziening ................................................................................................................................. 11
Waardering van vermogensbestanddelen ............................................................................................. 11
Bedrijfsmiddelen ................................................................................................................................ 12
Afschrijvingen..................................................................................................................................... 12
Vorderingen ....................................................................................................................................... 13
Effecten .............................................................................................................................................. 13
Voorraden .......................................................................................................................................... 13
Onderhanden werk ............................................................................................................................ 14
Schuld ................................................................................................................................................. 14
Voorzieningen .................................................................................................................................... 14
Toekomstige loon- en prijsstijgingen ................................................................................................. 14
Kapitaalstortingen en –onttrekkingen ................................................................................................... 15
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