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النظاق المكاني لتطبيق الضريبة على القيمة المضافة

إن تطبيق الضريبة على القيمة المضافة على المستوى المكاني مرتبط بمستويين هما: الضريبة في الداخل و عند الاستيراد

أولا في الداخل المجال الوطني لتطبيق الضريبة على القيمة المضافة يقوم على مبدأ الإقليمية، وبمقتضاه تعد العملية منجزة في المغرب إذا تعلق الامر ببيع عندما ينجز هذا البيع بشروط تسليم البضاعة في المغرب . وكذلك بأي عملية أخرى يتم في المغرب استغلال أو استخدام الأعمال المؤداة أو الخدمات المقدمة أو الحقوق المفوتة أو الأشياء المؤجرة . وتجدر الإشارة إلى أن مبدأ الإقليمية هو أحد المبادئ الراسخة بالقانون الضريبي و يتم تبنيه كذلك في باقي أنواع الضرائب المعتمدة بالمغرب

ثانيا: عند الاستيراد

في هذه الحالة يعتد بقاعدة المقاصة عند الحدود و مفادها أن المنتوجات المصدرة لا تتحمل إلا ضريبة البلد الموجهة إليه . بمعنى أنه يتم إعفاءها عند التصدير في حين يتم إخضاع هذه البضائع للضريبة على القيمة المضافة و باقي الرسوم المستحقة عند دخول الحدود و بواسطة إدارة الجمارك و الضرائب المباشرة. تؤدي هذه القاعدة إلى تفادي الازدواج الضريبي

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_WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'upload-image', document.getElementById('Header1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_AttributionView', new _WidgetInfo('Attribution1', 'upload-image', document.getElementById('Attribution1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_ReportAbuseView', new _WidgetInfo('ReportAbuse1', 'upload-image', document.getElementById('ReportAbuse1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_ProfileView', new _WidgetInfo('Profile1', 'upload-image', document.getElementById('Profile1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'upload-image', document.getElementById('HTML101'), {}, 'displayModeFull'));
_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('_BlogArchiveView', new _WidgetInfo('BlogArchive1', 'upload-image', document.getElementById('BlogArchive1'), {'languageDirection': 'rtl', 'loadingMessage': '\u200f\u062c\u0627\u0631\u064d \u0627\u0644\u062a\u062d\u0645\u064a\u0644\x26hellip;'}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label3', 'upload-image', document.getElementById('Label3'), {}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label2', 'upload-image', document.getElementById('Label2'), {}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts2', 'upload-image', document.getElementById('PopularPosts2'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML111', 'upload-image', document.getElementById('HTML111'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList101', 'upload-image', document.getElementById('LinkList101'), {}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList100', 'upload-image', document.getElementById('LinkList100'), {}, 'displayModeFull'));
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_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML106', 'upload-image', document.getElementById('HTML106'), {}, 'displayModeFull'));
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_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': 'AOuZoY5Axdc0IuE7V4BUP3XYOAZ6STsqtQ:1732725234653', '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': 'AOuZoY5Axdc0IuE7V4BUP3XYOAZ6STsqtQ:1732725234653', '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>

النظاق المكاني لتطبيق الضريبة على القيمة المضافة

الأكثر مشاهدة

هاشتاقات

الأكثر مشاهدة

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الحصة رقم 1 : المسؤولية المدنية ، الأستاذ مصطفى الخطيب

ورقة الإرسال

هاشتاقات