" ارائه دهنده خدمات حسابداری و حسابرسی در استان تهران و البرز با همکاری تیم مجرب و حرفه ای"
 
 
تعیین مالیات مقطوع عملکردسال۱۳۹۵برخی از صاحبان مشاغل

نکاتی از ضوابط مقرر در دستورالعمل شماره ۵۰۷/ ۹۶/ ۲۰۰ مورخ ۹/ ۳/ ۱۳۹۶ سازمان امور مالیاتی در خصوص تعیین مالیات قطعی سال ۱۳۹۵ برخی از صاحبان مشاغل:


⬅️بر اساس بخشنامه سازمان امور مالیاتی، مالیات مقطوع عملکرد سال ۹۵ مودیانی که مجموع فروش کالا و خدمات آنها ۱۰ برابر معافیت ذکر شده در قانون باشد با افزایش ۸درصدی نسبت به سال قبل از آن تعیین شد.

⬅️میزان مالیات عملکرد این مشمولان در سال ۹۵ به صورت افزایش ۸درصدی نسبت به مالیات قطعی عملکرد سال۹۴ تعیین شده است. این افزایش مالیات محدود به مودیانی است که مجموع فروش کالا و خدمات آنها ۱۰ برابر معافیت ذکر شده در قانون باشد.

⬅️صاحبان مشاغلی که متقاضی اعمال مقررات قانونی از جمله مفاد ماده ۱۳۷ ( هزینه های درمانی و … ) ، ماده ۱۶۵ ( خسارت وارده ناشی از آتش سوزی و … ) و ماده ۱۷۲ ( کمک به موسسات و … ) در سال مالی ۱۳۹۵ هستند ، از شمول دستورالعمل یادشده خارج بوده و مالیات عملکرد سال ۱۳۹۵ آن ها با رعایت مقررات مربوطه تعیین خواهد شد .

⬅️مودیان گروه سوم بر اساس قسمت اخیر ماده ۱۰۰ میتوانند اظهارنامه تسلیم کنند و اجباری در قبول مالیات قطعی توسط ایشان نیست.در ماده ۱۳۷ که به هزینه های درمانی و ماده ۱۶۵ که به حوادث غیر مترقبه و ماده ۱۷۲ که به کمک به دولت و مراکز عمومی بصورت بلاعوض اشعار دارد کسانیکه مالیات قطعی را قبول نکنند یا موارد فوق را داشته باشند بایستی اظهارنامه بدهند تا رسیدگی شود.




مرتبط با:
می توانید دیدگاه خود را بنویسید
Nydia یکشنبه 12 آذر 1396 11:34 ق.ظ
Hi there to all, how is the whole thing, I think every one is getting more from this web page, and
your views are good for new people.
test.dimoni.com.ua یکشنبه 5 آذر 1396 03:28 ق.ظ
My coder is trying to persuade me to move to .net from PHP.
I have always disliked the idea because of the expenses.
But he's tryiong none the less. I've been using WordPress on various websites for about a year and am
anxious about switching to another platform.
I have heard fantastic things about blogengine.net.
Is there a way I can import all my wordpress posts into it?
Any help would be greatly appreciated!
Callie شنبه 4 آذر 1396 05:04 ق.ظ
Hi to every body, it's my first go to see of this blog; this blog carries awesome
and genuinely good information for readers.
home alarm systems denver co پنجشنبه 25 آبان 1396 11:45 ق.ظ
Have you dropping outdoor entry at your house?
Luiz Gastao Bittencourt da Silva دوشنبه 22 آبان 1396 02:11 ب.ظ
I'm very happy to discover this website. I need to
to thank you for your time due to this wonderful read!!
I definitely liked every part of it and i
also have you saved as a favorite to see new things in your web site.
purchasing timex watches دوشنبه 22 آبان 1396 01:40 ب.ظ
Amazing blog! Do you have any helpful hints for
aspiring writers? I'm planning to start my own website soon but I'm a little lost
on everything. Would you recommend starting with a
free platform like Wordpress or go for a paid option? There are so many choices out there that I'm totally overwhelmed ..
Any suggestions? Thank you!
Umanizzare یکشنبه 21 آبان 1396 10:58 ق.ظ
Do you mind if I quote a few of your articles as long as I provide credit
and sources back to your weblog? My blog is in the exact same niche as yours and my visitors would genuinely benefit from a lot of the information you present here.

Please let me know if this alright with you. Thanks a lot!
Lelio Vieira Carneiro Junior جمعه 19 آبان 1396 03:15 ق.ظ
I was able to find good advice from your articles.
Where is the Achilles heel? پنجشنبه 16 شهریور 1396 04:05 ق.ظ
Heya i'm for the primary time here. I found this board and I
in finding It truly helpful & it helped me out much. I hope to offer one thing back and aid others such
as you aided me.
kendrabuswell.wordpress.com شنبه 21 مرداد 1396 02:52 ق.ظ
Great delivery. Solid arguments. Keep up the great effort.
Foot Problems سه شنبه 17 مرداد 1396 05:24 ق.ظ
Usually I do not read post on blogs, but I wish to say that this write-up very compelled me to
take a look at and do it! Your writing taste has been amazed
me. Thanks, very nice post.
How do you grow? دوشنبه 16 مرداد 1396 07:24 ب.ظ
I've been surfing online more than 4 hours today, yet I never found any interesting article like yours.

It's pretty worth enough for me. In my view, if all webmasters and bloggers made good content as
you did, the internet will be a lot more useful than ever before.
https://rubyslape.wordpress.com/category/uncategorized/ دوشنبه 16 مرداد 1396 01:30 ق.ظ
Hi friends, fastidious article and nice urging commented
at this place, I am truly enjoying by these.
What is leg length discrepancy? شنبه 14 مرداد 1396 09:39 ق.ظ
I've been exploring for a little bit for any high quality articles or blog posts in this sort of area .
Exploring in Yahoo I eventually stumbled upon this site.
Reading this info So i am satisfied to exhibit that I've
an incredibly good uncanny feeling I found out
just what I needed. I so much definitely will make
certain to don?t put out of your mind this site and give it a glance regularly.
dejamapps.hatenablog.com جمعه 13 مرداد 1396 01:33 ب.ظ
Marvelous, what a website it is! This blog gives valuable data to us, keep
it up.
http://stephanein.hatenablog.com جمعه 13 مرداد 1396 12:56 ب.ظ
Hello everybody, here every person is sharing such knowledge, so it's nice to read this blog, and I used
to visit this blog everyday.
http://natashapriebe.jimdo.com/ جمعه 13 مرداد 1396 12:37 ب.ظ
This paragraph is genuinely a fastidious
one it helps new the web viewers, who are
wishing for blogging.
How do you strengthen your Achilles tendon? جمعه 13 مرداد 1396 07:24 ق.ظ
Hey there! I understand this is somewhat off-topic
but I needed to ask. Does running a well-established website such as yours require a large amount of work?
I am completely new to blogging however I do write in my diary daily.
I'd like to start a blog so I can easily share my experience and views online.
Please let me know if you have any suggestions or tips for
new aspiring bloggers. Appreciate it!
http://tamathagrahn.hatenablog.com جمعه 6 مرداد 1396 10:27 ب.ظ
What a information of un-ambiguity and preserveness of precious know-how on the topic of unexpected emotions.
How do you stretch your Achilles? جمعه 6 مرداد 1396 05:52 ب.ظ
I think this is among the most significant information for me.
And i'm glad reading your article. But want to remark on few general
things, The web site style is ideal, the articles is really excellent : D.
Good job, cheers
How do you get Achilles tendonitis? جمعه 6 مرداد 1396 07:25 ق.ظ
Its such as you learn my mind! You appear to
know a lot approximately this, such as you wrote the e-book in it or something.
I feel that you just could do with some p.c.
to drive the message home a bit, but other than that, this is wonderful
blog. A great read. I will definitely be back.
http://ultimateheighti.livejournal.com چهارشنبه 28 تیر 1396 10:05 ب.ظ
We're a group of volunteers and opening a new scheme in our community.
Your web site provided us with useful info to work on. You've performed an impressive job
and our whole group will probably be grateful to
you.
http://teishakirschman.exteen.com چهارشنبه 28 تیر 1396 01:34 ب.ظ
When someone writes an post he/she retains the plan of a user in his/her mind that how a user can be aware of it.
Thus that's why this article is perfect. Thanks!
foot pain from heels یکشنبه 11 تیر 1396 02:25 ب.ظ
Exactly what I was searching for, thank you for putting up.
http://vondalagard.weebly.com/blog/hammer-toe-treatment-options دوشنبه 22 خرداد 1396 10:42 ق.ظ
Excellent blog here! Also your website loads up fast! What host are you
using? Can I get your affiliate link to your host? I wish
my site loaded up as fast as yours lol
ZenaidaMerten.bravesites.com یکشنبه 21 خرداد 1396 02:19 ق.ظ
Great goods from you, man. I've understand your stuff previous to and you're just extremely wonderful.
I actually like what you have acquired here, certainly like what you're stating
and the way in which you say it. You make it enjoyable and
you still take care of to keep it wise. I can't wait to read much
more from you. This is actually a tremendous site.
ellenfriese.over-blog.com یکشنبه 21 خرداد 1396 02:09 ق.ظ
Hey I know this is off topic but I was wondering if you knew of any widgets I could add to
my blog that automatically tweet my newest twitter updates.
I've been looking for a plug-in like this for quite some time and was
hoping maybe you would have some experience with
something like this. Please let me know if you run into anything.

I truly enjoy reading your blog and I look forward to your new updates.
 
لبخندناراحتچشمک
نیشخندبغلسوال
قلبخجالتزبان
ماچتعجبعصبانی
عینکشیطانگریه
خندهقهقههخداحافظ
سبزقهرهورا
دستگلتفکر
نمایش نظرات 31 تا 57