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Samenvatting PowerPoints Vennootschapsbelasting
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Samenvatting van alle PowerPoints (H1-H8) uit het boek Vennootschapsbelasting: Basiscursus van Jos Vervoort (editie )
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SamenvattingVennootschapsbelasting
,Inhoudstafel
Inhoudstafel......................................................................................................................................................2
Hoofdstuk 1: Wie is er onderworpen aan de Vennootschapsbelastnng..........................................................4
1. Onderworpen aan de VB...........................................................................................................................4
Hoofdstuk 2: Krachtlijnen van de Vennootschapsbelastnn..............................................................................4
1. Vaststellinn van de belastbare basis.........................................................................................................4
1.1. Art.183 WIB.......................................................................................................................................4
1.2. Indelinn belastbare winst volnens bestemminn.................................................................................4
1.3. Vrijstelbare winst...............................................................................................................................4
1.4. Belastbaar inkomen van de vennootschap........................................................................................5
2. Tarieven....................................................................................................................................................5
3. Aanslanjaar en belastbaar tjdperk...........................................................................................................5
4. Wet op de hervorminn van de vennootschapsbelastnn...........................................................................6
5. Wet op de hervorminn van heet vennootschapsrecht..............................................................................6
6. De aannife................................................................................................................................................6
7. Rulinn........................................................................................................................................................6
Hoofdstuk 3: KMO-vennootschap.....................................................................................................................7
1. Toepassinnsdomein..................................................................................................................................7
2. Criteria......................................................................................................................................................7
Hoofdstuk 4: Belastbare inkomsten..................................................................................................................8
1. Onroerende inkomsten.............................................................................................................................8
2. Roerende inkomsten.................................................................................................................................8
3. Beroepsinkomen.......................................................................................................................................8
3.1. Belastbaar tjdperk.............................................................................................................................8
3.2. De winstbestandsdelen......................................................................................................................8
4. Diverse inkomsten....................................................................................................................................8
Hoofdstuk 5: Beroepskosten............................................................................................................................9
1. Beroepskosten..........................................................................................................................................9
2. Afschrijvinnen...........................................................................................................................................9
2.1. Afschrijvinnstermijnen.......................................................................................................................9
2.2. Afschrijvinnsbasis...............................................................................................................................9
2.3. Fiscaal aanvaarde afschrijvinnsstelsels.............................................................................................10
2.4. Afrek à rato van 120 %....................................................................................................................10
2.5. Aanvann en einde............................................................................................................................10
Hoofdstuk 6: Studie van de in principe belastbare winst................................................................................11
2 van 28
, 1. Gereserveerde winst...............................................................................................................................11
1.1. Reserves...........................................................................................................................................11
1.2. Boekhoudkundine reserves..............................................................................................................11
1.3. Fiscale reserves................................................................................................................................11
1.4. Aannroei van de reserves.................................................................................................................11
1.5. Verdoken reserves...........................................................................................................................11
1.7. Correctes op de aannroei................................................................................................................12
1.10. Belastnnvrije reserves...................................................................................................................12
2. Verworpen uitnaven...............................................................................................................................15
2.1. Watg................................................................................................................................................15
2.2. Onderscheid reserves en verworpen uitnaven................................................................................15
2.3. Indelinn............................................................................................................................................15
3. Dividenden..............................................................................................................................................20
3.1. De uitnekeerde winst.......................................................................................................................20
3.2. Gedecreteerd dividend....................................................................................................................20
3.3. Intresten van rentenevende voorschoten.......................................................................................20
Hoofdstuk 7: Bepalinn van de belastbare winst..............................................................................................21
1. Eerste bewerkinn: De in principe belastbare winst.................................................................................21
2. Tweede bewerkinn: indelinn volnens oorspronn.....................................................................................21
3. Derde bewerkinn: afrek bij verdran vrijnestelde winsten en niet-belastbare bestanddelen.................21
4. Vierde bewerkinn: DBI-afrek..................................................................................................................23
5. Vijfde bewerkinn: afrek octrooi-inkomsten...........................................................................................23
6. Zesde bewerkinn: afrek innovate-inkomsten........................................................................................24
7. Zevende bewerkinn: de investerinnsafrek.............................................................................................24
8. Achtste bewerkinn: afrek voor risicokapitaal (=notonele intrestafrekk...............................................25
9. Nenende bewerkinn: de overnedranen afrekken...................................................................................26
11. Art. 207 WIB..........................................................................................................................................26
Hoofdstuk 8: Bepalinn van de basisbelastnn..................................................................................................27
1. Berekeninn van de basisbelastnn...........................................................................................................27
1.1. Gewoon stelsel van aanslan.............................................................................................................27
1.2. Bijzondere aanslanstelsels...............................................................................................................28
2. Effectef verschuldinde belastnn............................................................................................................28
3 van 28
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