المعيار 12-ضرائب الدخل
DESCRIPTION
jTRANSCRIPT
( 1996)
( 1996)
( 1996)
() 1996 ( 1996)" " ( 1994) " ". () 1999 .
() 1999 ( 1999)" " 88 .
()2000 20 62() 64 10 11 8 " ".
() 2000 52() 52() 65() 81() 87() 87() 87() 91 3 50. . 2001 . . .
: - - .
(" ( )") (" ()") () 1998 :
1. . () . . . :1- .
2- .3- . :
1- .
2- " ".3- .2. ( ) .3. : 1- . ( ) .
2- . ( ) . () .
4. 2 () .5. () ( ) :1-
2- . () .
6. . () ( ) () ( ) . 7. .8. :1- .
2- . .
9. . 39 () ( ) 39 () .
10. () .11. () " : ".12. . () :1- ()
2- . () .
13. () :
1- :
1- .
2- .2- :1- .
2- 3- :
1-
2- .
( 1996)
1-4
5-11
7-11
12-14
15-45
15-23
19
20
21
22-23
24-33
32
33
34-36
37
38-45
46-56
57-68
58-60
61-65
66-68
69-78
69-76
( ) 71-76
77-78
() 77
78
79-88
89-90
1-
2-
( 1996)
( 12 ).
:
1- ( ) ()
2- . () ( ) .
. .
.
1. .2. .
3. ] [ .
4. ( ) . .
5. : : .
( ) : () ( ) .
( ) : .
: ( ) ( ) .
: .
: :
1-
2- 3- . : . :
1- : ( ) .
2- : ( ) .
: .
6. ( ) ( ) ( ) .
7. 1. 8. ..
9. . ( ) . .10. () () () 52 .11. . . .
12. .13. . 14. .
15. :
1- .
2- :
1-
2- ( ).
39.16. 15 39.17. .
1- .2- ( ) . ( .3- .18. :
1- ( 19).
2- ( 20).3- ( 21 32).4- . ( 22 33) 5- ( 38-45). 19. . . ( 66).
20. ( " " " : " ) " "3 ( ) . . . :
1- .
2- . .
21. . .
22. :
1- ( 19).2- ( 59). 3- 15 24 . ( ) .23. ( ) . 15 () 61 58 ().
22 ()
100 (5) . 40% .
1,000 400 400 .
800 800 320 320 .
24. :
1-
2- :
1-
2- ( ).
44 .
25. . . . . .
:
100 . . 25%.
( 100 ). 100 25 (100 25%) (100) () 100. 25 (100 25%) .
26. :
1- . . .
2- ( ) . .
3- . . . ( 66)
4- ( 20). .
27. . .
28. :
1-
2- .
.
29. :
1- ( ). ( ).
2- .
30. :
1- .
2- .
3-
4- ( ) .
.
31. 35 36.
:-
32. .
.
33. ( ) . . 22.
:-
34. .
35. . . . 82 .
36. :
1. .
2. .
3. .
4. ( 30) .
.
37. . 24 34 ( 76 78).
38. ( ) ( ). :
1- .
2- .
3- .
.
39. :
1-
2- .
40. ( ). . . .
41. ( ). ( ) . ( 24). ( 58).42. . . .
43. . .
44. :
1-
2- .
45. (28 31).
46. () ( ) ( ) .
47. ( ) .
48. ( ) . ( ) . ( ) .
49. ( ) .
50. 3 .
51. .
52. () () :
1- () ()
2- ().
.
()
100 60 20% 30%.
12 (40 30%) . ()
100 80 150. . 30 30%. 30 .
70 80. 150 70. 24 (80 30%). 150 :
30
30%
9
50
-
80
9
(: 61 ).
()
( 30%) 40% 110.
150 70 70 80 24 (80 30%) .
150 110 40 40%. 30 30%. 80 (110 30) 70 25 (40 40% 30 30%). 10.
(: 61 ).
521 - . . .522 - "52 " . . 58 58 () ().
53. .
54. . . . .
55. . ( ).
56. . . .
57. . 58 68 .
58. :
1- ( )
2- 38 " " .
59. ( ) :
1- "" ( )
2- " " .60. . :
1- .
2- .
3- .
( 63)
61. .62. . :
1- ( ).2- ( ).
3- ( )
4- ( 23).
63. . :
1- ( ).
2- ( ) .
3- ( ) .
.
64. . . .65. . .65 . . .
66. 19 26 () . ( 24) . 15 () 24 () ( ) .
67. () . . .
68. :
1-
2- .
.:
300 30%. 90 500. 20 .
90 (30030%) 90 / 90 9 ( ). 81 . (410 41) 90 .
40% 120 (30040%) 120. 20% 60 (30020%) 60 90 9 81 .
69. . .
70. () () .
71. :1-
2- .
72. : . () .
73. .
74. :
1-
2- :
1-
2- .
75. .
76. . .
()
77. () .
78. () .
79. () .
80. () :
1- () :
2-
3- ()
4- () .
5-
6- .
7- 56
8- () .
81. :
1-
2- () .
3- () :
1- () () ()
2- .
4- ()
5- ( )
6- ( 39)
7- :
1- .
2-
8- :
1-
2- .9- .
82. :
1-
2- .82 . 52 . .
83. . () . () () () .
84. 81 () () . () ( ) .
85. () . () . . .
86. () .
87. ( 39) . .871- " 82 " . .872- . . . 873- "82 " . "82 " ( "81"). ( 87) . 88. . ( ).
85
219 ( ) (2,000 119) 1,500 (500 119). 30% 20% 100 (200 119) .
:
119
219
2,500
3,000 30%
750
900
60
30
(50)
(150)
760
780
. . () 81 ().
2,500
3,000
700
750
60
30
760
780
89. () 1998 91. 1998 " " 1979.
90. " " 1979.91. 52 52 65 81 82 87 87 87 3 50 6 ()2001 . . . 1
.
1-
.
1- .
2- . (: 3 ).
3- .
4- .
5- .
6- . (: 15 () 22 ).
7- ( ) . . .( : 1- 2- 15() . ).
8- . . (: (1) (2) 15 ).9- ( ) ( : ). ( ). (: (!) 4 2 (2) 23 61 . 58 () .
10- 7 .
11- ( ) ( )8 . (: 61 ).
12- . (: 66 ).
13- (: 15 () ).
14- .
15- (: 39 ).16- . ((1) (2) 39 ).17- . (: (1) (2) (41 ) (3) 58 ).
18- ( ) . (: (1) (2) ).-
. 24 .
1- (: ).2- .
3- . (: 2 ).4- .
5- ( ) .
6- .
7- . (: 24 33 ).
8- 9 .
9- . (: 66 ).
10- . (: 24 ).11- .
12- . (: (1) (2) 44 : () () ).
13- (: (1) (2) ( 41 ) (3) 58 ).3- .
1- .
2- .
3- .
4- .
. . .
.
1- :
10.000 . 25% . . () 5.000 40%.
:-
12345
2,0002,0002,0002,0002,000
2,5002,5002,5002,5000
( )(500)(500)(500)(500)2.000
() 40%(200)(200)(200)(200)800
1 4 ().
:
12345
8,0006,0004,0002,0000
7,5005,0002,50000
5001,0001,5002,0000
0200400600800
() 200200200200(800)
2004006008000
1 4 . :-
12345
2,0002,0002,0002,0002,000
2,0002,0002,0002,0002,000
00000
() (200)(200)(200)(200)800
() 200200200200(800)
() 00000
0 0000
2-
5 6 5 40% 6 35% .
. 5 . 6 700 5 . .
2 1.250 . 2 5 31/12 4 500.
5 . . 5 6 . .
5% 10% . 20% 25% . .
1/1 6 65.000 . 6 . 6 1.033 . 1.590 (3.250) (1.660) 1/1 6 33.200 20 557 ( 64 ).
5 6
8,7758,740
4,8008,250
500350
700-
250250
2,0001,000
17,02518,590
(8,100)(11,850)
8,9256,740
40%3,570
35%2,359
31/12 450,00010,00060,000
56,000--6,000
31/12 556,00010,00066,000
1/1 6(22,800)--(22,800)
1/1 631,800--31,800
1/1 665,00010,00075,000
6--15,00015,000
65,00025,00090,000
5%20%
31/12 420,0004,00024,000
52,8002,0004,800
31/12 522,8006,00028,800
1/1 6(22,800)--(22,800)
1/1 6 --6,0006,000
63,2505,0008,250
31/12 63,25011,00014,250
31/12 430,0006,00036,000
31/12 533,2004,00037,200
31/12 661,75014,00075,750
31/12 450,00010,00060,000
56,000--6,000
31/12 556,00010,00066,000
6--15,00015,000
31/12 656,00025,00081,000
10%25%--
31/12 440,0005,00045,000
55,6002,5008,100
31/12 545,6007,50053,100
65,6006,25011,850
31/12 651,20013,75064,950
31/12 410,0005,00015,000
31/12 510,4002,50012,900
31/12 64,80011,25016,050
31/12 4
500500-
2,0002,000-
500-500
33,00033,000-
36,00015,00021,000
72,00050,50021,500
3,0003,000-
500500-
---
---
20,00020,000-
8,6008,600-
32,10032,100-
5,0005,000-
---
34,90013,400-
72,00050,500-
21500
21,50040%8,600
---
8,600
31/12 5
500500-
2,0002,000-
250-250
33,00033,000-
37,20012,90024,300
72,95048,40024,550
3,5703,570-
500500-
700700-
20,000-(20,000)
12,47512,475-
9,0209,020-
28,26526,265(2,000)
5,0005,000-
---
39,68517,135-
72,95048,400-
(22,550)
24,55040%9,820
(2,000)40%-(800)
9,020
(8,600)
() 420
31/12 6
500500-
2,0002,000-
250-250
33,00033,000-
75,75016,05059,700
111,25051,55059,700
2,3592,359-
500500-
700700-
3,000-(3,000)
12,80512,805-
19,84519,845-
39,20926,265(3,000)
5,0005,000-
19,637--
47,40410,341-
111,25051,550-
56,700
59,70035%20,895
(3,00035%)(1,050)
19,845
(9,020)
32,550 5%1,127
31,80035%(11,130)
()
822
:
() ( 79)
5 6
3,5702,359
420822
() -(1,127)
3,9902,054
( 81 )
-
11,130 557 6 . .
( 81 -)
() :
(1) () () () :
5
6
8,775
8,740
35% (40% 5)
3,510
3,059
:
200
122
280
-
-
(1,127)
3,990
2,054
30% (35% 5) 5%.
(2) .
5
6
%
%
40.0
35.0
:
203
104
3.2
-
-
(12.9)
(
)
45.5
23.5 30% (35% 5) 5%.
() ( 81 "" )
6 35% 30%
:
(1) .
(2) ( 81 "" )
5 6
9,72010,322
(800)(1,050)
100-
-10,573
9,02019,845
(: ).
3-
1 () 5 100% 600 5 . 30% 40%.
( ) :
270155115
210210-
17412450
(30)-(30)
(120)(120)-
504369135
( 74 ).
. ( ) . 15 () () .
:
504
(13540%)
(54)
450
( )
150
600
600. .
5 ( ) :
1 5450
5 ( 150 80)70
31 5520
80.
31 5 :
520
( 30)
120
640
40 :
70
(30)
40
( 39 40 ). ( 42 ). (40) ( 81 "" ). ( 51 ). ( 61 ) :
(1) ( 81 () ).
(2) ( 81 "" ".
4-
1000 31 4 1 8. : . 751 249 . 10% . . 40%.
:
4 5 6 7
7518269091,000
1,0001,0001,0001,000
24917491-
40%-1007037
100---
() -(30)(33)(37)
40%1007037-
23 31 4 . :
751
100
(249 100)
149
1,000
( 23 ). :
4 5 6 7
( )-758391
()-(30)(33)(37)
---455054
100 30 . 70.
100 .
100 ( ) 100
100 . 100 .
100 100
100 .
100 .
100 100
100 100 (2).
100 100.
150 100 90 25% 60 ( 150 90) 100 100 60 . (4025% ) 100 60 40 10 (4025%) .
52 52
(50%) . (35%). 31 ( )20X1 . 20X1. 20X1 100,000. 20X1 40,000.
50,000. . 20,000 (40,000 X 50%) .
15 ()20X2 10,000 .
15 ()20X2 1,500 (15% ) 20X2.
1 .. .
. (2) 100 .
3
6 91 " " 1998. 89 " "
7
8
9
PAGE 15