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إمتحان في القانون الجبائي

إمتحان في القانون الجبائي

الأستاذ نبيل بوشرمو

أجب على السؤالين التاليين:

السؤال الأول:

حدد أوجه الشبه وأوجه الاختلاف بين الضريبة والرسوم؟

والسؤال الثاني:

السيدة مريم موظفة عمومية، دخلها السنوي يتحدد في مبلغ إجمالي يقدر ب 170.000,00 درهم ، حدد المبلغ الكامل للضريبة على الدخل الذي ستؤديه مريم سنويا بإحدى الطريقتين المعتمدين بأسلوب التصاعد الجزئي بالشرائح (la progressivité par tranches) وذلك وفق جدول الأسعار الضريبية التالية:

إمتحان في القانون الجبائي

الأستاذ نبيل بوشرمو

أجب على السؤالين التاليين:

السؤال الأول:

العدالة الضريبية في ضوء الفصلين 39 و 40 من دستور المملكة؟

والسؤال الثاني:

السيدة عمر مستخدم بالمكتب الوطني للسكك الحديدية ، دخله السنوي يتحدد في مبلغ إجمالي خام يقدر ب 135.020,00 درهم

حدد السعر المطبق ثم المبلغ الكامل للضريبة على الدخل الذي سيؤديه عمر شهريا في حالة اعتماد أسلوب التصاعد الاجمالي بالطبقات (la progressivité globale par classe) وذلك وفق جدول الأسعار الضريبية التالية:

إضافة تعليق

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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': 'AOuZoY5cnIviohcJ6yIDcSdY50pTsQA92Q:1750451771057', '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': 'AOuZoY5cnIviohcJ6yIDcSdY50pTsQA92Q:1750451771057', '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/774848440-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/123180807-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>

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