Samenvatting Cursus vennootschapsbelasting (voor examen open boek)
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Course
Ondernemingsfiscaliteit
Institution
Katholieke Hogeschool VIVES (VIVES)
Alle losse documenten samengebracht tot 1 duidelijk geheel met inhoudstafel. Makkelijk om op te zoeken tijdens open boek examen met voorbeelden uit de les.
Cursus
Vennootschapsbelasting
AJ 2022-2023 P. Meersman
Academiejaar 2022-2023
Mees Ann-Julie
2GBMA
1
,INHOUD
1. HOOFDSTUK 1: DE KRACHTLIJNEN VAN DE VENNOOTSCHAPSBELASTING.....................................5
VASTSTELLING BELASTBARE BASIS ............................................................................................................5
EERSTE WINSTBESTANDDEEL: TOENAME RESERVES ............................................................................................9
TWEEDE WINSTBESTANDDEEL: VERWORPEN UITGAVEN ......................................................................................9
DERDE WINSTBESTANDDEEL DIVIDENDEN.........................................................................................................9
TARIEVEN...........................................................................................................................................9
AANSLAGJAAR EN BELASTBAAR TIJDPERK.................................................................................................10
AANGIFTE........................................................................................................................................10
2. GELD HALEN UIT DE VENNOOTSCHAP..........................................................................................11
VERLONING......................................................................................................................................11
WINSTUITKERING...............................................................................................................................12
INLEIDING................................................................................................................................................12
ROERENDE VOORHEFFING...........................................................................................................................12
DEFINITIE KLEINE VENNOOTSCHAP................................................................................................................13
PERSONENBELASTING................................................................................................................................13
INTRESTEN OP LENING VAN BEDRIJFSLEIDER..............................................................................................14
VERHURING VAN EEN ONROEREND GOED AAN DE VENNOOTSCHAP................................................................15
LIQUIDATIE.......................................................................................................................................15
INLEIDING................................................................................................................................................15
LIQUIDATIERESERVE...................................................................................................................................16
Wat?.....................................................................................................................................................16
Aanslag.................................................................................................................................................16
Toch winstuitkering..............................................................................................................................19
OPMERKINGEN..................................................................................................................................19
INDIENEN FICHE 273A...............................................................................................................................19
BALANSTESTEN (WETBOEK WVV)................................................................................................................20
SOCIALE VOORDELEN..........................................................................................................................20
CODE 1201: NIET-AFTREKBARE BELASTINGEN ..........................................................................................21
CODE 1202: GEWESTELIJKE BELASTINGEN, HEFFINGEN EN RETRIBUTIES..........................................................22
CODE 1203: GELDBOETES, VERBEURDVERKLARINGEN EN STRAFFEN VAN ALLE AARD..........................................22
CODE 1205 AUTOKOSTEN...................................................................................................................22
WELKE VOERTUIGEN (ARTIKEL 65 WIB)........................................................................................................22
WELKE KOSTEN.........................................................................................................................................23
TAXIKOSTEN.............................................................................................................................................25
DOORGEREKENDE KOSTEN...........................................................................................................................26
KOSTEN EIGEN AAN DE WERKGEVER M.B.T. AUTO’S.........................................................................................26
2
,TERUGBETALING WOON-WERKVERKEER .........................................................................................................27
FIRMAWAGEN EN VOORDEEL ALLE AARD........................................................................................................27
SOLIDARITEITSBIJDRAGE OP FIRMAWAGENS....................................................................................................27
CODE 1206: VOORDEEL ALLE AARD.......................................................................................................28
CODE 1207: RECEPTIEKOSTEN EN KOSTEN M.B.T. RELATIEGESCHENKEN..........................................................28
RECEPTIEKOSTEN.......................................................................................................................................28
Circulaire 2020/C/42 over receptiekosten (FOD => 0% aftrekbaar) gemaakt ter gelegenheid van een
publicitair evenement..........................................................................................................................30
I. Problematiek.....................................................................................................................................30
II. Principe.............................................................................................................................................30
III. Bevestiging in cassatie.....................................................................................................................30
IV. Parlementaire vragen......................................................................................................................30
V. Besluit...............................................................................................................................................31
RELATIEGESCHENKEN.................................................................................................................................31
CODE 1208 RESTAURANTKOSTEN..........................................................................................................32
KOSTEN VOOR NIET-SPECIFIEKE BEROEPSKLEDIJ.........................................................................................32
A. REGLEMENTAIR OPGELEGDE WERKKLEDING ................................................................................................32
B. ANDERE SPECIALE KLEDING .....................................................................................................................32
STANDPUNT VAN DE FISCUS:........................................................................................................................33
MAAR BIJVOORBEELD KLEDIJ IN KLEDINGWINKEL..............................................................................................33
CODE 1214: SOCIALE VOORDELEN.........................................................................................................33
BIJZONDERE CASES:...................................................................................................................................36
CODE 1215: MAALTIJDCHEQUES...........................................................................................................38
CODE 1216: LIBERALITEITEN................................................................................................................38
4. FISCALE VERGROENING VAN DE MOBILITEIT...............................................................................40
INLEIDING........................................................................................................................................40
WELKE VOERTUIGEN...........................................................................................................................40
WAT IS DE NIEUWE AFTREKREGELING VOOR DE VOERTUIGEN VERMELD IN DE VORIGE PARAGRAAF?.......................41
GEKOCHT, GELEASED OF GEHUURD VÓÓR 01.07.2023....................................................................................41
GEKOCHT, GELEASED OF GEHUURD VANAF 01.07.2023 TOT 31.12.2025.........................................................41
GEKOCHT, GELEASED OF GEHUURD VANAF 01.01.2026...................................................................................42
Voertuigen zonder CO2-uitstoot..........................................................................................................42
Voertuigen met CO2-uitstoot...............................................................................................................42
SAMENVATTENDE TABEL:...........................................................................................................................42
WAT MET DE FORFAITAIRE BEROEPSKOST VAN 0,15 EURO PER KILOMETER VOOR DE VERPLAATSING TUSSEN DE
WOONPLAATS EN DE PLAATS VAN TEWERKSTELLING?..................................................................................43
DE BEROEPSKOSTEN MET BETREKKING TOT DE LAADSTATIONS ......................................................................43
VERHOOGDE KOSTENAFTREK.................................................................................................................43
BELASTINGVERMINDERING VOOR LAADSTATIONS VOOR ELEKTRISCHE WAGENS..................................................43
WAT IS DE BELASTINGVERMINDERING VOOR LAADSTATIONS VOOR ELEKTRISCHE WAGENS?......................................43
WAAR MOET HET LAADSTATION WORDEN GEPLAATST?.....................................................................................44
AAN WELKE VOORWAARDEN MOET HET LAADSTATION VOLDOEN?......................................................................45
WELKE BEWIJSSTUKKEN MOETEN TER BESCHIKKING WORDEN GEHOUDEN?...........................................................45
6. BEWERKINGEN IN DE VENNOOTSCHAPSBELASTING “EEN WEG DOOR DE
VENNOOTSCHAPSBELASTINGSAANGIFTE”.......................................................................................51
BELASTINGSCHEMA.............................................................................................................................51
EERSTE BEWERKING: BEPALING VAN HET FISCAAL RESULTAAT........................................................................51
TWEEDE BEWERKING: OMDELING VAN HET RESULTAAT NAAR OORSPRONG......................................................53
DERDE BEWERKING: AFTREK VAN NIET-BELASTBARE BESTANDDELEN...............................................................54
NIET-BELASTBARE BESTANDDELEN..........................................................................................................55
VRIJGESTELDE GIFTEN.................................................................................................................................55
VIERDE BEWERKING: AFTREK DBI .........................................................................................................57
PRINCIPE.................................................................................................................................................57
VOORWAARDEN VOOR DE DBI-AFTREK..........................................................................................................57
Deelnemingsvoorwaarde......................................................................................................................57
Taxatievoorwaarde...............................................................................................................................58
7DE BEWERKING: INVESTERINGSAFTREK...................................................................................................59
Inleiding................................................................................................................................................59
Voorwaarden investeringen.................................................................................................................59
Eenmalige aftrek van gewone investeringen........................................................................................60
De eenmalige aftrek van investeringen voor de beveiliging van de beroepslokalen en
bedrijfsvoertuigen ...............................................................................................................................60
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