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Samenvatting Vennootschapsbelasting + voorbeeldexamen met oplossingen Artesis plantijn 2BM AF $5.79
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Samenvatting Vennootschapsbelasting + voorbeeldexamen met oplossingen Artesis plantijn 2BM AF

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Samenvatting (notities) lessen Vennootschapsbelasting Pierre Pot Artesis Plantijn hogeschool 2BM AF Examen vorig jaar oplossingen

Preview 1 out of 55  pages

  • Yes
  • June 8, 2017
  • 55
  • 2016/2017
  • Summary

3  reviews

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By: bakach_omar • 7 months ago

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By: carmen196684 • 2 year ago

Translated by Google

A handy summary. I recommend.

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By: rosakarel01 • 7 year ago

avatar-seller
Samenvatting Ven.B.
(bijlagen achteraan)
Datum 06/02/2017
De vennootschapsbelasting is een inkomstenbelasting
Ven.B (Vennootschapsbelasting
PB (Personenbelasting)
RPB (Rechtspersonenbelasting) vzw
NI (Belasting Niet-inwoner)


Zelfstandige = Onderworpen Vennootschap = Onderworpen
aan personenbelasting aan Vennootschapsbelasting

0% - 50% BELAST (progressief) 33.99% of verlaagd tarief
Sociale bijdragen + gemeente- 24.9775%
en provinciebelasting 1x €347,50 sociale bijdrage

Wat is een Vennootschap?
 Streeft winst na
 Overeenkomst tussen personen (bvba kan met 1 persoon dan €12400 inbreng)
 Inbreng (kapitaal)

Het boekhoudkundig resultaat is het uitgangspunt voor de vennootschapsbelasting.
= Opbrengsten – kosten.
= Rekeningen 7 – Rekeningen 6

Om naar het fiscale resultaat te gaan moeten we bewerkingen uitvoeren

Bewerking 1: Verworpen uitgaven
1. Kosten
2. Bedrijfseconomisch beantwoord
3. Bewezen
4. Niet helemaal of niet aanvaard


Oefening 1

Gegeven: Vennootschap in Consultancy

UF Belgische klanten €71.000 + btw
UF Buitenlandse klanten €14.000
IF 1 Brandstof personenwagen €2.333 + btw
(100% beroeps, Diesel,
170G/CO²)
IF 2 Seminaries €4.000
IF 3 Adm. Benodigdheden €2.405 + btw
IF 4 Computer (100% beroeps) €1.500 + btw
IF 5 Relatiegeschenk €100 + btw (>€50 = kost)

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