Winst- & Omzetbelasting
Door Mylene Klein, 2017
Inhoudsopgave
Hoofdstuk 1 - Algemene inleiding ........................................................................................ 3
Inkomsten van de centrale overheid. ...................................................................................................... 3
Soorten belastingen ................................................................................................................................. 4
Beginselen van belastingrecht ................................................................................................................. 4
Bronnen van belastingrecht ..................................................................................................................... 4
Partijen binnen belastingrecht ................................................................................................................. 5
Hoofdstuk 3 - Basisraamwerk inkomstenbelasting (IB) ........................................................... 5
Belastingplicht .......................................................................................................................................... 5
Inkomen en tarieven ................................................................................................................................ 6
Hoofdstuk 4 – Box 1: winst uit onderneming ......................................................................... 6
Winst uit onderneming ............................................................................................................................ 6
Onderneming is .................................................................................................................................... 6
Soorten winstgenieters; ....................................................................................................................... 6
Ondernemerschap................................................................................................................................ 7
Urencriterium ........................................................................................................................................... 7
Norm urencriterium ............................................................................................................................. 7
Verbonden personen zijn; .................................................................................................................... 8
Medegerechtigden zijn; ....................................................................................................................... 8
Schuldeisers met specifieke vorderingen zijn;...................................................................................... 8
Verhouding winst uit onderneming en andere inkomensbronnen ......................................................... 8
Winst uit onderneming vs belastbaar loon .......................................................................................... 8
Winst uit onderneming vs resultaat uit overige werkzaamheden ....................................................... 8
Winst uit onderneming vs inkomen uit sparen en beleggen ............................................................... 9
Bepalen van de belastbare winst uit onderneming ................................................................................. 9
Gezamenlijke voordelen ....................................................................................................................... 9
Basisprincipes fiscale winstbepaling ........................................................................................................ 9
Goed koopmansgebruik ....................................................................................................................... 9
Foutenleer .......................................................................................................................................... 10
Vermogensetikettering .......................................................................................................................... 10
Bedrijfspand ....................................................................................................................................... 11
Keuzeherziening ................................................................................................................................. 11
Waardering van vermogensbestanddelen ............................................................................................. 11
Bedrijfsmiddelen ................................................................................................................................ 12
Afschrijvingen..................................................................................................................................... 12
Vorderingen ....................................................................................................................................... 13
Effecten .............................................................................................................................................. 13
Voorraden .......................................................................................................................................... 13
Onderhanden werk ............................................................................................................................ 14
Schuld ................................................................................................................................................. 14
Voorzieningen .................................................................................................................................... 14
Toekomstige loon- en prijsstijgingen ................................................................................................. 14
Kapitaalstortingen en –onttrekkingen ................................................................................................... 15
1
Door Mylene Klein, 2017
Inhoudsopgave
Hoofdstuk 1 - Algemene inleiding ........................................................................................ 3
Inkomsten van de centrale overheid. ...................................................................................................... 3
Soorten belastingen ................................................................................................................................. 4
Beginselen van belastingrecht ................................................................................................................. 4
Bronnen van belastingrecht ..................................................................................................................... 4
Partijen binnen belastingrecht ................................................................................................................. 5
Hoofdstuk 3 - Basisraamwerk inkomstenbelasting (IB) ........................................................... 5
Belastingplicht .......................................................................................................................................... 5
Inkomen en tarieven ................................................................................................................................ 6
Hoofdstuk 4 – Box 1: winst uit onderneming ......................................................................... 6
Winst uit onderneming ............................................................................................................................ 6
Onderneming is .................................................................................................................................... 6
Soorten winstgenieters; ....................................................................................................................... 6
Ondernemerschap................................................................................................................................ 7
Urencriterium ........................................................................................................................................... 7
Norm urencriterium ............................................................................................................................. 7
Verbonden personen zijn; .................................................................................................................... 8
Medegerechtigden zijn; ....................................................................................................................... 8
Schuldeisers met specifieke vorderingen zijn;...................................................................................... 8
Verhouding winst uit onderneming en andere inkomensbronnen ......................................................... 8
Winst uit onderneming vs belastbaar loon .......................................................................................... 8
Winst uit onderneming vs resultaat uit overige werkzaamheden ....................................................... 8
Winst uit onderneming vs inkomen uit sparen en beleggen ............................................................... 9
Bepalen van de belastbare winst uit onderneming ................................................................................. 9
Gezamenlijke voordelen ....................................................................................................................... 9
Basisprincipes fiscale winstbepaling ........................................................................................................ 9
Goed koopmansgebruik ....................................................................................................................... 9
Foutenleer .......................................................................................................................................... 10
Vermogensetikettering .......................................................................................................................... 10
Bedrijfspand ....................................................................................................................................... 11
Keuzeherziening ................................................................................................................................. 11
Waardering van vermogensbestanddelen ............................................................................................. 11
Bedrijfsmiddelen ................................................................................................................................ 12
Afschrijvingen..................................................................................................................................... 12
Vorderingen ....................................................................................................................................... 13
Effecten .............................................................................................................................................. 13
Voorraden .......................................................................................................................................... 13
Onderhanden werk ............................................................................................................................ 14
Schuld ................................................................................................................................................. 14
Voorzieningen .................................................................................................................................... 14
Toekomstige loon- en prijsstijgingen ................................................................................................. 14
Kapitaalstortingen en –onttrekkingen ................................................................................................... 15
1
