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Tax Management werkgroep 5 (master fiscaal recht leiden)
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Tax Management werkgroep 5 (master fiscaal recht leiden)
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TMWGR 5
Opgave 11
Opgave 11.1
Fiscale balans:
Debet 31/12/2015:
- Gebouwen: 3.180.000
- Machines en installaties: 1.269.000
- Deelnemingen: 2.516.000
- Vordering op deelnemingen: 59.000
- Voorraad goederen: 430.000
- Debiteuren: 441.000
- Overige vorderingen: 797.500
- Kas en Bank: 528.000
Totaal: 9.220.500
Credit 31/12/2015:
- Aandelenkapitaal: 2.000.000
- Agioreserve: 1.800.000
- HIR gebouwen (tekst): 170.000
- HIR machines (gebruikt/aangewend): 0
- Overige reserves: ? 3.634.500
- KER: 230.000
7.834.500
- Pensioenvoorziening: 525.000
- Kredietinstellingen: 175.000
- Crediteuren: 256.000
- Te betalen Vpb: 376.500
- Overige schulden: 53.500
Totaal: 9.220.500
Geen goodwill op de fiscale balans, want goodwill kent men fiscaal niet.
Herwaardering vind je ook niet op de fiscale balans.
Hoe bereken je de overige reserves? EV = B – S. S = 1.386.000. 9.220.500 – 1.386.00 =
7.834.500 (B). Dus de overige reserves is een bedrag van 3.634.500.
, Opgave 11.2
Winstreconciliatie: verschil tussen het commercieel resultaat en het fiscaal resultaat.
Commercieel resultaat: 2.000.000
- Omzet: C: 10.312.500 F: 10.312.500 0
- Inkoopwaarde van de omzet: C: 6.875.000 F: 7.206.000 - 331.000
- Afschrijving goodwill: C: 194.000 F: 0 + 194.000
- Afschrijving gebouwen: C: 152.000 F: 140.000 + 12.000
- Resultaat deelnemingen: C: 294.000 F: 100.000 - 194.000
- Afschrijving machine: C: 216.000 F: 181.000 + 35.000
- Voorziening dotatie debiteuren: C: 25.000 F: 19.000 + 6.000
- Onderhoudsvoorziening: C: 45.000 F: 0 + 45.000
- Aanwending KER: C: 0 F: 65.000 - 65.000
- Dotatie pensioenvoorziening: C: 29.000 F: 14.000 + 15.000
- Tantièmes: C: 0 F: 50.000 - 50.000
- Boekwinst gebouwen: C: 100.000 F: 170.000 + 70.000
- Aanwending HIR: C: 0 F: 150.000 - 150.000
Fiscaal resultaat: 1.587.000
Inkoopwaarde van de omzet: tijdelijk verschil.
Afschrijving goodwill: permanent verschil.
Opgave 11.3
Fiscale vermogensvergelijking:
FEV 7.834.500 (opgave 11.1)
- FBV - 5.573.000
= vermogensmutatie 2.261.500
- stortingen:
- aandelenkapitaal - 250.000
- agioreserve - 1.000.000
+ onttrekkingen:
+ dividend (declaratie – verjaring) + 199.000
+ Vpb + 376.500
= fiscaal resultaat 1.587.000 (opgave 11.2)
STAART:
- dnv (dividend wat ontvangen is) - 100.000
+ HIR machines + 150.000
- HIR gebouwen - 170.000
+ KER (aanwending) + 20.000
+ gemengde kosten + 19.000
= fiscaal belastbaar bedrag 1.506.000
Tantièmes komen niet in de STAART!
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