Belastingrecht
Hoofdstuk 1 Inleiding Belastingrecht
Naam: Martin Koswal
Klas: JJOB
,Inhoudsopgave
1. Inleiding belastingrecht
Inhoud
Inhoudsopgave...................................................................................................................................2
1. Inleiding belastingrecht..................................................................................................................2
Hoofdstuk 1 Inleiding Belastingrecht......................................................................................................4
1.1 Inleiding........................................................................................................................................5
1.2 Waarom zijn er eigenlijk belastingen?..........................................................................................5
1.3 Belastingen: definitie....................................................................................................................5
1.4 Belastingmoraal en belastingpolitiek............................................................................................5
1.5 Belastingen en tariefstelsels.........................................................................................................5
1.6 Belastingbeginselen......................................................................................................................6
1. 7 Belastingen: manier van indelen..................................................................................................6
1.8 Bronnen van belastingrecht..........................................................................................................7
1.9 Rekenen met belastingen.............................................................................................................9
Hoofdstuk 2 Inkomstenbelasting............................................................................................................9
2.2 Hoezo inkomstenbelasting.........................................................................................................10
2.3 Belastingsubject en belastingobject...........................................................................................10
2.4Het boxenstelsel..........................................................................................................................10
2.5 Box1: Inkomsten uit werk en woning – inleiding........................................................................11
2.6Box 1: winst uit onderneming......................................................................................................11
2.7 Box 1: Loon en overige inkomsten..............................................................................................12
2.8 Box 1 Inkomsten uit de eigen woning.........................................................................................12
2.11 Box 1 Heffingskortingen............................................................................................................13
2.12 Box 2: Winst uit aanmerkelijk belang.......................................................................................13
2.13 Box 3 : Inkomsten uit sparen en beleggen................................................................................13
2.14 Box 3: vermogen en belastbaar vermogen...............................................................................14
2.15 Box 3 Forfaitair rendement en tarief........................................................................................15
2.16 Aangifte, formulieren en aanslagen..........................................................................................16
Hoofdstuk 3 Loonbelasting...................................................................................................................16
3.2 Hoezo loonbelasting?.................................................................................................................16
3.3 Loon............................................................................................................................................16
3.4 Jaaropgave..................................................................................................................................17
Hoofdstuk 4 Vennootschapsbelasting..................................................................................................17
, 4.2 Hoezo vennootschapsbelasting..................................................................................................17
4.3 Klassiek Stelsel en dividendbelasting..........................................................................................18
4.4 Tarief...........................................................................................................................................19
Hoofdstuk 5 Omzetbelasting................................................................................................................19
5.2 Hoezo omzetbelasting................................................................................................................19
5.3 Tarieven en vrijstellingen............................................................................................................20
5.4 Aftrek van voorbelasting.............................................................................................................21
5.5 Verleggingsregeling....................................................................................................................21
5.6 Kleinondernemersregeling (KOR)...............................................................................................21
Hoofdstuk 6 Heffingen door lagere overheden....................................................................................21
6.2 Heffingen door lagere overheden...............................................................................................21
6.3 Gemeentelijke belastingen -wonen of vestiging.........................................................................22
6.4 Gemeentelijke belastingen-verblijf............................................................................................23
6.5 Bezwaar en kwijtschelding..........................................................................................................23
Hoofdstuk 7 Erfbelasting en schenkbelasting.......................................................................................24
7.2 Hoezo erfbelasting of schenkbelasting?.....................................................................................24
7.3 Erfbelasting: inleiding.................................................................................................................24
7.4 Erfbelasting: Vrijstellingen en tarief............................................................................................24
7.5 Schenkbelasting: inleiding..........................................................................................................24
Hoofdstuk 8 Overdrachtsbelasting, assurantiebelasting, kansspelbelasting en accijns........................25
8.2 Hoezo overdrachtsbelastingen en zo meer?...............................................................................25
8.3 Overdrachtsbelasting..................................................................................................................25
8.4 Assurantiebelasting....................................................................................................................25
8.5 Kansspelbelasting.......................................................................................................................25
8.6 Accijns.........................................................................................................................................26
Hoofdstuk 9 Formeel belastingrecht....................................................................................................26
9.2 Hoezo Formeel belastingrecht....................................................................................................26
9.3 Aanslagbelastingen.....................................................................................................................27
9.4 Aanslagbelastingen: soorten aanslagen......................................................................................27
9.5 Aangiftebelastingen....................................................................................................................28
9.6 Fiscale boeten.............................................................................................................................28
Hoofdstuk 10 Invordering.....................................................................................................................29
10.2 Hoezo invordering?...................................................................................................................29
10.3 Invordering en dwanginvordering............................................................................................29
Hoofdstuk 11 Rechtsbescherming........................................................................................................30
11.2 Hoezo rechtsbescherming?......................................................................................................30
, 11.3 Rechtsbescherming: bezwaar en beroep..................................................................................30
11.4 Bezwaarprocedure....................................................................................................................31
11.5 Beroepsprocedure....................................................................................................................32
11.6 Hoger beroep en cassatie.........................................................................................................33
Hoofdstuk 1 Inleiding Belastingrecht
Hoofdstuk 1 Inleiding Belastingrecht
Naam: Martin Koswal
Klas: JJOB
,Inhoudsopgave
1. Inleiding belastingrecht
Inhoud
Inhoudsopgave...................................................................................................................................2
1. Inleiding belastingrecht..................................................................................................................2
Hoofdstuk 1 Inleiding Belastingrecht......................................................................................................4
1.1 Inleiding........................................................................................................................................5
1.2 Waarom zijn er eigenlijk belastingen?..........................................................................................5
1.3 Belastingen: definitie....................................................................................................................5
1.4 Belastingmoraal en belastingpolitiek............................................................................................5
1.5 Belastingen en tariefstelsels.........................................................................................................5
1.6 Belastingbeginselen......................................................................................................................6
1. 7 Belastingen: manier van indelen..................................................................................................6
1.8 Bronnen van belastingrecht..........................................................................................................7
1.9 Rekenen met belastingen.............................................................................................................9
Hoofdstuk 2 Inkomstenbelasting............................................................................................................9
2.2 Hoezo inkomstenbelasting.........................................................................................................10
2.3 Belastingsubject en belastingobject...........................................................................................10
2.4Het boxenstelsel..........................................................................................................................10
2.5 Box1: Inkomsten uit werk en woning – inleiding........................................................................11
2.6Box 1: winst uit onderneming......................................................................................................11
2.7 Box 1: Loon en overige inkomsten..............................................................................................12
2.8 Box 1 Inkomsten uit de eigen woning.........................................................................................12
2.11 Box 1 Heffingskortingen............................................................................................................13
2.12 Box 2: Winst uit aanmerkelijk belang.......................................................................................13
2.13 Box 3 : Inkomsten uit sparen en beleggen................................................................................13
2.14 Box 3: vermogen en belastbaar vermogen...............................................................................14
2.15 Box 3 Forfaitair rendement en tarief........................................................................................15
2.16 Aangifte, formulieren en aanslagen..........................................................................................16
Hoofdstuk 3 Loonbelasting...................................................................................................................16
3.2 Hoezo loonbelasting?.................................................................................................................16
3.3 Loon............................................................................................................................................16
3.4 Jaaropgave..................................................................................................................................17
Hoofdstuk 4 Vennootschapsbelasting..................................................................................................17
, 4.2 Hoezo vennootschapsbelasting..................................................................................................17
4.3 Klassiek Stelsel en dividendbelasting..........................................................................................18
4.4 Tarief...........................................................................................................................................19
Hoofdstuk 5 Omzetbelasting................................................................................................................19
5.2 Hoezo omzetbelasting................................................................................................................19
5.3 Tarieven en vrijstellingen............................................................................................................20
5.4 Aftrek van voorbelasting.............................................................................................................21
5.5 Verleggingsregeling....................................................................................................................21
5.6 Kleinondernemersregeling (KOR)...............................................................................................21
Hoofdstuk 6 Heffingen door lagere overheden....................................................................................21
6.2 Heffingen door lagere overheden...............................................................................................21
6.3 Gemeentelijke belastingen -wonen of vestiging.........................................................................22
6.4 Gemeentelijke belastingen-verblijf............................................................................................23
6.5 Bezwaar en kwijtschelding..........................................................................................................23
Hoofdstuk 7 Erfbelasting en schenkbelasting.......................................................................................24
7.2 Hoezo erfbelasting of schenkbelasting?.....................................................................................24
7.3 Erfbelasting: inleiding.................................................................................................................24
7.4 Erfbelasting: Vrijstellingen en tarief............................................................................................24
7.5 Schenkbelasting: inleiding..........................................................................................................24
Hoofdstuk 8 Overdrachtsbelasting, assurantiebelasting, kansspelbelasting en accijns........................25
8.2 Hoezo overdrachtsbelastingen en zo meer?...............................................................................25
8.3 Overdrachtsbelasting..................................................................................................................25
8.4 Assurantiebelasting....................................................................................................................25
8.5 Kansspelbelasting.......................................................................................................................25
8.6 Accijns.........................................................................................................................................26
Hoofdstuk 9 Formeel belastingrecht....................................................................................................26
9.2 Hoezo Formeel belastingrecht....................................................................................................26
9.3 Aanslagbelastingen.....................................................................................................................27
9.4 Aanslagbelastingen: soorten aanslagen......................................................................................27
9.5 Aangiftebelastingen....................................................................................................................28
9.6 Fiscale boeten.............................................................................................................................28
Hoofdstuk 10 Invordering.....................................................................................................................29
10.2 Hoezo invordering?...................................................................................................................29
10.3 Invordering en dwanginvordering............................................................................................29
Hoofdstuk 11 Rechtsbescherming........................................................................................................30
11.2 Hoezo rechtsbescherming?......................................................................................................30
, 11.3 Rechtsbescherming: bezwaar en beroep..................................................................................30
11.4 Bezwaarprocedure....................................................................................................................31
11.5 Beroepsprocedure....................................................................................................................32
11.6 Hoger beroep en cassatie.........................................................................................................33
Hoofdstuk 1 Inleiding Belastingrecht
