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Samenvatting Schema winstberekening vennootschapsbelasting $9.20   Add to cart

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Samenvatting Schema winstberekening vennootschapsbelasting

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Schema van de winstberekening voor de vennootschapsbelasting met daarbij de wetsartikelen

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  • June 20, 2023
  • 2
  • 2022/2023
  • Summary
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SCHEMA WINSTBEREKENING BIJ VERMOGENSVERGELIJKING VPB
HULPMIDDEL VOOR PROPEDEUSE BLOK 4


Eindvermogen denk aan …………
Af: begin vermogen eventuele correcties ………… –

Vermogenstoename/afname ……………

Af: kapitaal stortingen
- bijvoorbeeld bij emissie (uitgifte) van aandelen …………. –
Bij: onttrekkingen, zoals:
- netto-dividenduitkeringen art 10.1.a. Vpb,
- verkapte dividenduitkeringen art 10.1.a. Vpb,
- betaalde vennootschapsbelasting art 10.1.e. Vpb,
- dividend- en kansspelbelasting art 10.1.f. Vpb,
- totale giften …………. +

Winst in ruime zin ……………
Bij: niet aftrekbaar deel commissarisbeloning art 11 Vpb ………… +
Af: vrijgestelde winstbestanddelen:
deelnemingsvrijstelling art 13 Vpb bij positief resultaat ………… –
Bij: deelnemingsvrijstelling art 13 Vpb bij negatief resultaat ………… +
Af: toevoeging aan fiscale reserves art 3.53 IB ………… –
Bij: afname van fiscale reserves art 3.53 IB ………… +
Bij/af: fiscaal lagere/hogere afschrijvingen art 3.30/3.30a IB ………… +/-
Af investeringsaftrek art 3.40 en verder IB ………… –
Bij: desinvesteringsbijtelling art 3.47 IB ………… +
Bij: niet aftrekbaar deel van de kosten art 3.14/15 IB ………… +

Fiscale winst (winst in enge zin) ……………

aftrekbare giften art 16 Vpb ………… –

Belastbare winst ……………
te verrekenen verliezen art 20 Vpb ………… –

Belastbaar bedrag ……………

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