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المحاسبة الضريبية

ما الفرق بين الضريبة العقارية وضريبة التصرفات العقارية

05 ديسمبر 2019

ما الفرق بين الضريبة العقارية وضريبة التصرفات العقارية

اولا : الضريبة العقارية

* تفرض علي العقارات المبنية سواء كان العقار تام ومشغول او تام وغير مشغول او مشغول علي غير تام
*تفرض بنسبة 10 % من صافي الايجار السنوي
* تفرض بالقانون رقم 196 لسنة 2008.
*الجهة المسئولة عن تنفيذها مصلحة الضرائب العقارية

ثانيا : ضريبة التصرفات العقارية

* تفرض علي كل تصرف ناقل للملكية
* تفرض بنسبة 2.5% من قيمة التصرف
* تفرض بالقانون رقم 91 لسنة 2005
* الجهة المسئولة عن تنفيذها مصلحة الضرائب المصرية ( ضريبة الدخل )

شارك الموضوع حتي تعم الفائدة موقع اتعلم محاسبة صح

المحاسبة الضريبية

أخر المواضيع من قسم : المحاسبة الضريبية

تعليقات

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