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Fiscaliteit samenvatting
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Belastingrecht hbo editie
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FiscaliteitSAMENVATTING
LEERJAAR 2 SEMESTER 1
,Inhoud
Hoofdstuk 2 Raamwerk wet IB 2001......................................................................................................4
2.2 Belastingplicht..............................................................................................................................4
2.2.1 Binnenlandse/buitenlandse belastingplicht...........................................................................4
2.2.2 Woonplaats............................................................................................................................4
2.4 Boxenstelsel..................................................................................................................................4
2.5 Tarieven........................................................................................................................................4
Hoofdstuk 5 Box 1: winst uit onderneming............................................................................................5
5.1 Wat is een onderneming?.............................................................................................................5
5.3 Wie betaalt de belastingen?.........................................................................................................5
5.4 Waarover betaalt de onderneming belasting?.............................................................................5
5.4.2 Goed koopmansgebruik.........................................................................................................5
5.4.3 Vermogensetikettering..........................................................................................................5
5.4.5 Afschrijvingen........................................................................................................................5
5.4.7 Aftrekbare kosten..................................................................................................................6
5.5 Ondernemingsfaciliteiten.............................................................................................................6
5.5.2 Investeringsaftrek..................................................................................................................6
5.5.3 Fiscale reserves......................................................................................................................6
5.5.4 Ondernemersaftrek...............................................................................................................6
5.5.5 MKB-winstvrijstelling.............................................................................................................6
5.5.6 Berekening belastbare winst.................................................................................................7
Hoofdstuk 8 Box 2: de aanmerkelijkbelanghouder.................................................................................7
8.1 Wanneer ben je aanmerkelijkbelanghouder?...............................................................................7
8.1.1 De basis..................................................................................................................................7
8.1.2 Minder dan 5% belang...........................................................................................................7
8.2 Waarover belasting betaald?........................................................................................................8
8.3 Hoeveel belasting wordt er betaald?............................................................................................8
Hoofdstuk 9 Box 3: de spaarder en belegger..........................................................................................9
9.1 Wie is de spaarder/belegger?.......................................................................................................9
9.2 Waarover betaalt de spaarder/belegger belasting?.....................................................................9
9.3 Wanneer betaalt de spaarder/belegger belasting?....................................................................10
Hoofdstuk 11 Vennootschapsbelasting................................................................................................10
11.1 Wie is de belastingplichtige?....................................................................................................10
11.2 Waarover wordt de belasting betaald?....................................................................................10
11.3 Speciale regelingen...................................................................................................................12
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, Hoofdstuk 12 Omzetbelasting..............................................................................................................16
12.1 De structuur van de btw...........................................................................................................16
12.2 Belastbaar feit...........................................................................................................................16
12.2.1 Goederenleveringen..........................................................................................................16
12.2.2 Bijzondere goederenleveringen.........................................................................................17
12.2.3 Goederenleveringen over de grens....................................................................................17
12.2.4 Diensten.............................................................................................................................17
12.3 De ondernemer........................................................................................................................17
12.3.1 Typen ondernemers...........................................................................................................17
12.3.2 Eisen aan ondernemerschap..............................................................................................18
12.3.5 De kleineondernemingsregeling (KOR)..............................................................................18
12.4 Plaats van belastingheffing.......................................................................................................18
12.4.1 Plaats van levering.............................................................................................................18
12.4.2 Goederen die worden verzonden aan ondernemers.........................................................18
12.4.3 Goederen die worden verzonden aan consumenten.........................................................18
12.4.5 Levering van diensten........................................................................................................18
12.6 Vrijstelling.................................................................................................................................18
12.7 Tijdstip en wijze van heffing......................................................................................................19
12.7.4 Aftrek van voorbelasting....................................................................................................19
Hoofdstuk 13 Formeel belastingrecht..................................................................................................19
13.1 Wanneer moet de belastingplichtige aan zijn belastingverplichtingen voldoen?.....................19
13.3 Wat kan de belastingplichtige doen om zijn recht te halen?....................................................19
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