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أساليب تقدير المادة الخاضعة للضريبة

تحدد المادة الخاضعة للضريبة بناءا على أساليب مباشرة وغير مباشرة

هناك طريقتين من الأساليب الغير المباشرة هي طريقة المظاهر الخارجية و طريقة التقدير الجزافي

حيث تعد طريقة المظاهر الخارجية سهلة لكنها معيبة و غير فعالة و فيها حيف و لاتتطلب كفاءات

أما التقدير الجزافي يعتمد مؤشرات و قرائن دون معرفة حقيقية للدخل

أما الأساليب المباشرة في تقدير الضرائب فهي الإقرار أو التصريح و التحديد الاداري

و يتم الإقرار أو التصريح من طرف المكلف عبر تقديم بيانات لكن هناك امكانية للتحايل و الغش لكن رغم ذلك تبقى للادارة سلطة المراقبة و الفحص و التدقيق

إضافة تعليق

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_WidgetManager._RegisterWidget('_ProfileView', new _WidgetInfo('Profile1', 'upload-image', document.getElementById('Profile1'), {}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_BlogSearchView', new _WidgetInfo('BlogSearch1', 'upload-image', document.getElementById('BlogSearch1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_AdSenseView', new _WidgetInfo('AdSense1', 'upload-image', document.getElementById('AdSense1'), {}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts2', 'upload-image', document.getElementById('PopularPosts2'), {}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML140', 'upload-image', document.getElementById('HTML140'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'upload-image', document.getElementById('HTML100'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_StatsView', new _WidgetInfo('Stats1', 'upload-image', document.getElementById('Stats1'), {'title': '\u0625\u062d\u0635\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062f\u0648\u0646\u0629', 'showGraphicalCounter': true, 'showAnimatedCounter': true, 'showSparkline': true, 'statsUrl': '//kanouni-maroc.blogspot.com/b/stats?style\x3dBLACK_TRANSPARENT\x26timeRange\x3dLAST_WEEK\x26token\x3dAPq4FmAQ_rSJBsRn3lEOr79yuP4mKPwcAfXrv2Rac_xcTOLRiFvvEWuzpfGhe9UUHHMcrJSAu2lNqDlnJgOiCat0W5SxQ_lLww'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label500', 'upload-image', document.getElementById('Label500'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'upload-image', document.getElementById('HTML201'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'upload-image', document.getElementById('HTML202'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'upload-image', document.getElementById('Label8'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'upload-image', document.getElementById('HTML203'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm1', 'upload-image', document.getElementById('ContactForm1'), {'contactFormMessageSendingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u0625\u0631\u0633\u0627\u0644...', 'contactFormMessageSentMsg': '\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0631\u0633\u0627\u0644\u062a\u0643.', 'contactFormMessageNotSentMsg': '\u062a\u0639\u0630\u0631 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642.', 'contactFormInvalidEmailMsg': '\u064a\u0644\u0632\u0645 \u0625\u062f\u062e\u0627\u0644 \u0639\u0646\u0648\u0627\u0646 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0635\u0627\u0644\u062d.', 'contactFormEmptyMessageMsg': '\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062d\u0642\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0641\u0627\u0631\u063a\u064b\u0627.', 'title': '\u0627\u062a\u0635\u0644 \u0628\u0646\u0627', 'blogId': '3417381811763123350', 'contactFormNameMsg': '\u0627\u0644\u0627\u0633\u0645', 'contactFormEmailMsg': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'contactFormMessageMsg': '\u0631\u0633\u0627\u0644\u0629', 'contactFormSendMsg': '\u0625\u0631\u0633\u0627\u0644', 'contactFormToken': 'AOuZoY5Oj7Z9ha3Adt9HMTfL8btwIHnMWg:1732621380210', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm2', 'upload-image', document.getElementById('ContactForm2'), {'contactFormMessageSendingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u0625\u0631\u0633\u0627\u0644...', 'contactFormMessageSentMsg': '\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0631\u0633\u0627\u0644\u062a\u0643.', 'contactFormMessageNotSentMsg': '\u062a\u0639\u0630\u0631 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642.', 'contactFormInvalidEmailMsg': '\u064a\u0644\u0632\u0645 \u0625\u062f\u062e\u0627\u0644 \u0639\u0646\u0648\u0627\u0646 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0635\u0627\u0644\u062d.', 'contactFormEmptyMessageMsg': '\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062d\u0642\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0641\u0627\u0631\u063a\u064b\u0627.', 'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'blogId': '3417381811763123350', 'contactFormNameMsg': '\u0627\u0644\u0627\u0633\u0645', 'contactFormEmailMsg': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'contactFormMessageMsg': '\u0631\u0633\u0627\u0644\u0629', 'contactFormSendMsg': '\u0625\u0631\u0633\u0627\u0644', 'contactFormToken': 'AOuZoY5Oj7Z9ha3Adt9HMTfL8btwIHnMWg:1732621380210', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML110', 'upload-image', document.getElementById('HTML110'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML10', 'header-main', document.getElementById('HTML10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList10', 'header-main', document.getElementById('LinkList10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList11', 'header-main', document.getElementById('LinkList11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML11', 'before-blog', document.getElementById('HTML11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML12', 'before-post', document.getElementById('HTML12'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'blog-post', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/3977857781-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle_rtl.css'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML13', 'ads-post', document.getElementById('HTML13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML17', 'ads-post', document.getElementById('HTML17'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_AdSenseView', new _WidgetInfo('AdSense3', 'sidebar-static', document.getElementById('AdSense3'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts10', 'sidebar-static', document.getElementById('PopularPosts10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label11', 'sidebar-static', document.getElementById('Label11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML20', 'sidebar-sticky', document.getElementById('HTML20'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML21', 'footer-widget', document.getElementById('HTML21'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList13', 'footer-widget', document.getElementById('LinkList13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList14', 'footer-widget', document.getElementById('LinkList14'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML23', 'copyright', document.getElementById('HTML23'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML24', 'jet-options', document.getElementById('HTML24'), {}, 'displayModeFull'));
</script>
</body>*/</style>

أساليب تقدير المادة الخاضعة للضريبة

الأكثر مشاهدة

هاشتاقات

الأكثر مشاهدة

مجموعات واتساب للمراجعة الفصل الأول قانون عربي بكلية العلوم القانونية والاقتصادية والاجتماعية أكادير

تلخيص لمادة المدخل لعلم السياسة الأستاذ بكور

الفرق بین العمل التجاری و النشاط التجاری

الحصة رقم 1 : المسؤولية المدنية ، الأستاذ مصطفى الخطيب

ورقة الإرسال

هاشتاقات