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Samenvatting IB Winst en Tax Accounting
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Samenvatting van het mastervak IB Winst & Tax Accounting. Zeer uitgebreide samenvatting van alle colleges, voorgeschreven literatuur en arresten.
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By: Sigmena17 • 1 month ago
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InhoudsopgaveStap 1: Is er sprake van een bron van inkomen?.............................................................................................5
Criteria bron.........................................................................................................................................................5
Stap 2: Wie is de belastingplichtige?............................................................................................................... 6
Winstgerechtigden...............................................................................................................................................6
Ondernemer (art. 3.2 jo. art. 3.4 Wet IB)........................................................................................................6
Zelfstandig uitgeoefend beroep (art. 3.5 Wet IB)...........................................................................................8
Medegerechtigde (art. 3.3 lid 1 onder a Wet IB).............................................................................................9
Crediteur specifieke vordering (art. 3.3 lid 1 onder b Wet IB)........................................................................9
Onderneming......................................................................................................................................................10
Start onderneming.........................................................................................................................................10
Definitie onderneming...................................................................................................................................11
Afgrenzing......................................................................................................................................................12
Stap 3: Wat wordt tot de winst gerekend?................................................................................................... 13
Totaalwinst (art. 3.8 Wet IB)..............................................................................................................................13
Berekenen......................................................................................................................................................13
Openingsbalans.........................................................................................................................................14
Slotbalans..................................................................................................................................................14
Waarde in het economische verkeer (WEV)........................................................................................15
Kapitaalstortingen.....................................................................................................................................15
Onttrekkingen...........................................................................................................................................16
Voordelen uit onderneming...............................................................................................................................17
Vermogensetikettering..................................................................................................................................19
Criteria uit onderneming...............................................................................................................................22
Vrijgestelde voordelen uit onderneming............................................................................................................23
Compartimentering.......................................................................................................................................24
Bosbouwvrijstelling (art. 3.11 Wet IB)...........................................................................................................24
Landbouwvrijstelling (art. 3.12 Wet IB).........................................................................................................25
Kwijtscheldingswinstvrijstelling (art. 3.13 lid 1 onder a Wet IB)...................................................................26
Niet-aftrekbare of slechts gedeeltelijk aftrekbare kosten..................................................................................26
Verliesverrekening..............................................................................................................................................28
Stap 4: Op welk tijdstip wordt de winst in aanmerking genomen?................................................................29
Jaarwinst (art. 3.25 Wet IB)...............................................................................................................................29
Goed koopmansgebruik.................................................................................................................................29
Beginselen van goedkoopmansgebruik....................................................................................................30
1. Realiteitsbeginsel.............................................................................................................................31
1.1. Veroorzakingsbeginsel.............................................................................................................31
1.2. Matchingbeginsel.....................................................................................................................31
1.3. Realisatiebeginsel.....................................................................................................................32
2. Voorzichtigheidsbeginsel.................................................................................................................32
3. Eenvoudbeginsel..............................................................................................................................33
Berekenen......................................................................................................................................................33
Fiscale balans.....................................................................................................................................................33
Balanskwalificatie..............................................................................................................................................34
1
, Transitoria (overlopende posten)..................................................................................................................34
Bedrijfsmiddelen............................................................................................................................................34
Kwalificatie................................................................................................................................................34
Belang kwalificatie....................................................................................................................................37
Onderscheid onderdelen..........................................................................................................................37
Tijdstip activeren.......................................................................................................................................38
Waarderen................................................................................................................................................38
Kosten na eerste ingebruikname.........................................................................................................39
Afschrijven............................................................................................................................................42
Afwaarderen........................................................................................................................................44
Opwaarderen.......................................................................................................................................45
Bedrijfsmiddel vastgoed samenvatting.....................................................................................................45
Voorraad........................................................................................................................................................47
Kwalificatie................................................................................................................................................47
Belang kwalificatie....................................................................................................................................48
Tijdstip activeren.......................................................................................................................................48
Waarderen................................................................................................................................................48
Afwaarderen........................................................................................................................................51
Voorraad vastgoed........................................................................................................................................51
Onderhanden werk........................................................................................................................................52
Kwalificatie................................................................................................................................................52
Waarderen................................................................................................................................................53
Financiële activa............................................................................................................................................54
Liquide middelen......................................................................................................................................54
Kwalificatie...........................................................................................................................................54
Vorderingen..............................................................................................................................................54
Kwalificatie...........................................................................................................................................54
Tijdstip activeren handelsdebiteuren..................................................................................................54
Waarderen...........................................................................................................................................54
Afwaarderen........................................................................................................................................55
Effecten en derivaten................................................................................................................................56
Kwalificatie...........................................................................................................................................56
Waarderen...........................................................................................................................................56
Schulden........................................................................................................................................................60
Kwalificatie................................................................................................................................................60
Waarderen................................................................................................................................................60
Afwaarderen.............................................................................................................................................61
Voorziening........................................................................................................................................................62
Soorten..........................................................................................................................................................62
Cumulatieve voorwaarden voorziening (Baksteenarrest).............................................................................62
Inhaal mogelijk...............................................................................................................................................64
Voorziening en realisatie...............................................................................................................................65
Verhouding schuld, verplichting en voorziening...........................................................................................65
Fiscale reserves (art. 3.53 Wet IB)......................................................................................................................65
Egalisatiereserve (art. 3.53 lid 1 onder a Wet IB)..........................................................................................65
Verhouding onderhoudsvoorziening en KER............................................................................................66
Driedeling kosten/uitgaven......................................................................................................................67
Herinvesteringsreserve (art. 3.53 lid 1 onder b Wet IB en art. 3.54 Wet IB)................................................67
Ruilarresten...............................................................................................................................................70
Foutenleer..........................................................................................................................................................70
Stap 5: Wat zijn de ondernemersfaciliteiten?............................................................................................... 73
Aanzuigende werking.........................................................................................................................................73
Ondernemersfaciliteiten.....................................................................................................................................73
2
, 1. Willekeurige afschrijving............................................................................................................................73
2. Investeringsaftrek (art. 3.40 Wet IB).........................................................................................................74
2.1. Kleinschaligheidsinvesteringsaftrek (KIA) (art. 3.41 Wet IB).............................................................75
2.2. Energie-investeringsaftrek (EIA) (art. 3.42 Wet IB)...........................................................................75
2.3. Milieu-investeringsaftrek (MIA) (art. 3.42a Wet IB)..........................................................................76
3. Ondernemersaftrek (art. 3.2 Wet IB jo. art. 3.74 Wet IB).........................................................................76
3.1. Zelfstandigenaftrek (art. 3.76 Wet IB)...............................................................................................76
3.2. Aftrek speur- en ontwikkelingswerk (art. 3.77 Wet IB).....................................................................77
3.3. Meewerkaftrek (art. 3.78 Wet IB)......................................................................................................77
3.4. Startersaftrek bij arbeidsongeschiktheid (art. 3.78a Wet IB)............................................................77
3.4. Stakingsaftrek (art. 3.79 Wet IB)........................................................................................................78
Urencriterium (art. 3.6 Wet IB).................................................................................................................78
4. MKB-winstvrijstelling (art. 3.79a Wet IB)..................................................................................................79
Stap 6: Wat is (het gevolg van) het einde van de onderneming?...................................................................80
Staking................................................................................................................................................................80
Gedeeltelijke staking.................................................................................................................................81
Inbrengvarianten in personenvennootschap.......................................................................................82
Liquidatie.......................................................................................................................................................84
Overdracht.....................................................................................................................................................84
1. Bij overlijden ondernemer (art. 3.58 Wet IB).......................................................................................85
2. Bij ontbinding huwelijksgemeenschap (art. 3.59 Wet IB)....................................................................86
3. Bij overbrenging activa naar vaste inrichting in het buitenland, gevolgd door emigratie ondernemer
(art. 3.60 Wet IB).......................................................................................................................................87
4. Bij ophouden in Nederland uit de onderneming belastbare winst te genieten (art. 3.61 Wet IB)......88
Doorschuiffaciliteit bij overdracht aan een medeondernemer of werknemer (art. 3.63 Wet IB)......88
Doorschuiffaciliteit bij staking i.c.m. een start of voortzetting van een andere onderneming door
dezelfde belastingplichtige (art. 3.64 Wet IB)......................................................................................89
Statuswijziging...............................................................................................................................................90
Gevolgen staking................................................................................................................................................90
Stakingswinst.................................................................................................................................................91
Moment van in aanmerking nemen stakingswinst.......................................................................................91
Stakingsfaciliteiten.............................................................................................................................................96
Overig.......................................................................................................................................................... 97
Tarief (art. 2.10 Wet IB).....................................................................................................................................97
Gebroken boekjaar.............................................................................................................................................97
Personenvennootschappen................................................................................................................................97
Eenmanszaak of BV............................................................................................................................................99
Tax accounting.................................................................................................................................................100
Verschillen/overeenkomsten commercieel en fiscaal................................................................................100
Regelgevend kader winstbelasting commerciële jaarrekening..............................................................100
Belangrijkste verschillen RJ 272 en IAS 12.........................................................................................101
Wetgevend kader, fiscale aangifte en jaarrekening...............................................................................101
Toelichting W&V-rekening...........................................................................................................................101
Belastingposten...........................................................................................................................................103
Schema.........................................................................................................................................................104
Stappenplan:................................................................................................................................................104
Verwerking mutaties in acute en latente belastingvorderingen/verplichtingen........................................104
Belastinglatenties........................................................................................................................................105
Verschillende belastinglatenties.............................................................................................................106
Wijziging boekwaarde latente belastingvorderingen/verplichtingen zonder wijziging betreffende
tijdelijke verschillen................................................................................................................................110
3
, Latente belastingen bij deelnemingen, joint ventures en filialen..........................................................111
Allocatie van belastingen binnen een fiscale eenheid, 4 methoden...........................................................111
Onzekere belastingposities..........................................................................................................................112
Fiscale en commerciële balans....................................................................................................................115
Wet minimumbelasting 2024 – Pillar 2............................................................................................................115
4
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