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محاسبة مالية

طرق تحديد الوعاء الضريبي

21 نوفمبر 2019

كيفية تحديد الوعاء الضريبي

المعلومات الواردة فى الموضوع انما هو اجتهاد شخصي ونرجوا من الله عز وجل ان يوفقنا جميعا

* طرق تحديد الوعاء الضريبي

الطريقة الاولي وهي

1- الطريقة التقديرية ( غير مباشرة )

ويتم ذلك بالاعتماد علي قرائن ودلائل تشير الي قيمة الوعاء الضريبي ويتم ذلك عن طريق

أ - التقدير علي اساس المظاهر الخارجية

مثل -- عدد السيارات التي يملكها عدد الموظفين

ب- التقدير الجغرافي

مثل - الاستدلال ببعض القرائن والادلة التي لها صلة وارتباط وثيق بالمادة الخاضعة للضريبة

الطريقة الثانية وهي

2- الطريقة التحديدية المباشرة

ويتم ذلك بالاعتماد علي البيئة كالاقرار المباشر من المكلف والاقرار المباشر من الغير المؤيدين بالمستندات والوثائق التي تثبت صحة الاقرار الضريبي

اذا اعجبك الموضوع شارك الجميع فية

محاسبة مالية

أخر المواضيع من قسم : محاسبة مالية

تعليقات

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