Summary
samenvatting ib/ob
- Course
- Institution
van het hele boek, verander de percentages en hij is weer te gebruiken omdat deze elk jaar wijzigen ook handig voor je eigen belastingaangiften
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SamenvattingINKOMSTENBELASTING EN OMZETBELASTING
GEZIEN VAN BOEK 2017 MET EXTRA AANPASSINGEN WEL BRUIKBAAR
VOOR ANDERE UITGAVES VAN HET BOEK ALLEEN DE PERCENTASES
KUNNEN VERNADERD ZIJN (VOOR IEDEREEN HANDIG NIET ALLEEN VOOR
STUDENTEN DIE LES ERIN HEBBEN MAAR OOK VOOR ANDEREN VOOR
BELASTING VOORDEEL
,Inhoud
Inkomstenbelasting................................................................................................................................4
Loonheffing.........................................................................................................................................4
Dividendbelasting...............................................................................................................................4
Voorlopige aanslag.............................................................................................................................4
Belastingplichtige...................................................................................................................................4
Burgerservicenummer............................................................................................................................4
Fiscale partner........................................................................................................................................4
Box 1.......................................................................................................................................................5
Box 2.......................................................................................................................................................5
Box 3.......................................................................................................................................................5
Heffingskortingen...................................................................................................................................5
Algemene heffingskorting...................................................................................................................5
Arbeidskorting....................................................................................................................................5
Inkomensafhankelijke combinatiekorting...........................................................................................6
Jonggehandicaptenkorting.................................................................................................................6
Ouderenkorting..................................................................................................................................6
Alleenstaande ouderkorting...............................................................................................................6
Levensloopverlofkorting.....................................................................................................................6
Korting voor groene beleggingen.......................................................................................................6
Werkbonus.........................................................................................................................................6
Aangifte doen.........................................................................................................................................6
Inkomsten box 1, inkomen uit werk en woning......................................................................................7
Belastbare winst uit onderneming......................................................................................................7
Belastbaar loon...................................................................................................................................7
Let op..............................................................................................................................................7
Belastbaar resultaat uit overige werkzaamheden..............................................................................7
Belastbare periodieke uitkeringen en verstrekkingen........................................................................7
Belastbaar inkomen uit eigen woning................................................................................................8
De aftrekbare kosten eigen woning................................................................................................8
Inkomsten box 3, inkomsten uit sparen en beleggen.............................................................................8
Wat moet je allemaal aangeven als bezittingen.................................................................................9
Welke schulden mag je aftrekken.......................................................................................................9
Heffingsvrij vermogen.......................................................................................................................10
Let op............................................................................................................................................10
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, Aftrekposten (uitgaven)........................................................................................................................10
Uitgaven voor lijfrente......................................................................................................................10
Uitgaven voor inkomensvoorziening................................................................................................10
Zorgkosten........................................................................................................................................11
Geneeskundige hulp.....................................................................................................................11
Reiskosten ziekenbezoek..............................................................................................................11
Medicijnen op doktersvoorschrift.................................................................................................11
Hulpmiddelen...............................................................................................................................11
Vervoerskosten door ziekte of invaliditeit....................................................................................11
Dieet op doktersvoorschrift of diëtist...........................................................................................11
Extra uitgeven voor kleding en beddengoed................................................................................11
Afschrijven op uitgaven van voor 2014.........................................................................................12
Uitgaven voor extra gezinshulp vanwege ziekte of invaliditeit.....................................................12
Giften................................................................................................................................................12
Studieschulden.................................................................................................................................12
Betaalde alimentatie........................................................................................................................12
Uitgaven voor tijdelijk verblijf thuis van een gehandicapte..............................................................13
De verdeling en rechtsbescherming.....................................................................................................13
Bezwaarschift...................................................................................................................................13
Beroepschrift....................................................................................................................................13
Cassatie.............................................................................................................................................13
Omzetbelasting.....................................................................................................................................13
Basisbegrippen omzetbelasting............................................................................................................13
Omzetbelasting (OB) ofwel belasting toegevoegde waarde (BTW)......................................................14
Wie is nu precies ondernemer volgens de Wet op de omzetbelasting?...............................................14
Belastbaar feit......................................................................................................................................14
Heffingsgrondslag.................................................................................................................................15
Btw-tarieven.........................................................................................................................................15
Vrijgestelde prestaties..........................................................................................................................15
Verschil 0% tarief en vrijgestelde prestaties.........................................................................................15
Voorbelasting (ofwel voorafterek)........................................................................................................15
Aangifte omzetbelasting (btw).............................................................................................................16
Omzetbelasting.................................................................................................................................16
Voor wie?.........................................................................................................................................16
Aangiftetijdvak..................................................................................................................................16
Inlevertermijn en betaaltermijn.......................................................................................................16
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