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Summary

Samenvatting oplossingsbundel H8 verworpen uitgaven vennootschapsbelasting

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Uploaded on
03-06-2024
Written in
2023/2024

oplossingen en opgaven van de oefeningen gemaakt tijdens de les + extra oefeningen uit het boek. Korte theoretische toelichting bij elke oefening. Voor uitgebreide theoretische achtergrond zie samenvatting H8 Verworpen Uitgaven

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Institution
Artesis Plantijn Hogeschool Antwerpen (Artesis)
Course
Vennootschapsbelasting

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ACADEMIEJAAR 2023 - 2024

H8. OEFENINGEN ( à ALLE OEF UIT LES + EXTRA UIT BOEK)

A. OEFENING 1 P.288




Oplossing:

- Theoretische achtergrond:
ð DS rekeningen rubriek 67
– CS op rekeningen rubriek 67
– CS op rekeningen rubriek 77
= saldo (indien + à vermelden onder code 1201 aangifte)
(indien - à verhogen begintoestand belastbare reserves)
ð Aftrekbare belastingen : overgrote deel onder rubriek 64 in de
boekhouding

(1) OV is een aftrekbare beroepskost
(2) 6700 verschuldigde belastingen en voorheffingen (VA) + 6000
(3) 7711 regularisatie van geraamde belastingen - 300
(4) 6700 verschuldigde of gestorte belastingen en + 300
voorheffingen (RV)
(5) 6700 verschuldigde of gestorte belastingen en + 3000
voorheffingen (VA)
(6) 6700 verschuldigde of gestorte belastingen en + 120
voorheffingen (RV)
(7) Geactiveerde overschot van voorafbetalingen - 1100
voorheffingen (RV)
SALDO à ingeven in code 1201 als verworpen uitgave = 8020 euro

1

, ACADEMIEJAAR 2023 - 2024

B. OEFENING 2 P.289 6702 Geraamde VenB AJ 2023 + 2096.08
6702 LR AJ 2023 + 3000
6710 Verschuldigde Ven.B. supplement afzonderlijke aanslag + 6000
geheime commissielonen n.a.v. controle in 2021 m.b.t.
aanslagjaar 2020; genieter niet geïdentificeerd (zie H25/26)
6712 Opnemen in vak belastbare gereserveerde winst bij belastbare
voorzieningen
750 belastbare opbrengst
780 Belastbare opbrengst
SALDO VU => OP TE NEMEN TOTAAL IN CODE 1201 € 13876

C. OEFENING OP GEWESTBELASTING P. 291




618 = kost bedrijfsleider ten laste genomen door de vennootschap =
aftrekbare kost in hoofde van de vennootschap mits opmaak
fiche 281.10
6400 Aftrekbare belasting
6401 Aftrekbare belasting
6402 Aftrekbare belasting
6403 Aftrekbare belasting
6404 Niet aftrekbare belasting + 266.32
6405 = VAA = aftrekbare beroepskost mits opmaak fiches
6406 Aftrekbare belasting
6700 Voorafbetaling VenB AJ 2023 + 2000
6700 RV op ontvangen dividenden +483.6
6700 RV op ontvangen intresten zichtrekening +30.0
2
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Institution
Artesis Plantijn Hogeschool Antwerpen (Artesis)
Study
Graduaat Accounting Administration
Course
Vennootschapsbelasting

Document information

Uploaded on
June 3, 2024
Number of pages
10
Written in
2023/2024
Type
SUMMARY

Subjects

  • vennootschapsbelasting
  • ap hogeschool
  • graduaat
  • graduaat accounting
  • accounting administration
  • oefeningen
  • oplossing oefening
  • verworpen uitgaven
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volledige samenvatting oefeningen en theorie praktische vennootschapsbelasting
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7 7 2024
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