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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