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مزبور، تسلیم فهرست تغییرات در
سنوات بعد کافی خواهد بود. محل تسلیم اظهارنامه و پرداخت مالیات اشخاص حقوقی خارجی و
موسسات مقیم خارج از ایران که در ایران دارای اقامتگاه یا نمایندگی نمیباشند تهران است.
تبصره131- به ازای هر ده درصد
(10%) افزایش درآمد ابرازی مشمول مالیات
اشخاص موضوع این ماده نسبت به درآمد ابرازی مشمول مالیات سال گذشته آنها، یک واحد درصد و حداکثر تا پنج
واحد درصد از نرخهای مذکور کاسته میشود.
شرط برخورداری از این تخفیف تسویه
بدهی مالیاتی سال قبل و تسلیم اظهارنامه مالیاتی
مربوطه در مهلت اعلام شده از سوی سازمان امور مالیاتی است.
اظهارنامه اصلاحی نیز بر اساس ماده
226 همین قانون تنظیم و تا پایان مرداد
ماه، یعنی یک ماه اضافه بر زمان معمول، توسط مودیان تحویل میگردد.
در این روش اشخاص حقیقی و حقوقی باید
میزان مالیات خود را بدون دخالت ممیزین و
کارشناسان سازمان امور مالیاتی
به صورت واضح و روشن بیان کنند به گونه ای که هیچ گونه شک و شبهه ای در آن وجود نداشته باشد.
کارشناسان سازمان امور مالیاتی پس از بررسی اسناد ارسالی
توسط شخص حقیقی یا حقوقی و
اطمینان از درستی مدارک ارسالی و عدم تخلف از قوانین مالیاتی مالیات اعلام شده را می پذیرند
و همان مقدار پرداخت مالیات برای شخص منظور می گردد.
گروه حسابداری آسان یکی
از معروف ترین فعالان در حوزه خدمات آموزش حسابداری هلو سپیدار اکسل ورد
دشت اظهارنانه عملکرد و ارزش
افزوده در هشتگرد می باشد که به دلیل ارائه خدمات
بسیار با کیفیت به محبوبیت زیادی دست یافته است .
آماده ارائه هرگونه خدمات ثبتی و حقوقی،
اعم از ثبت شرکت، ثبت برند، ثبت
اختراع، کارت بازرگانی و … میباشد.
در مواردی که مودی در اظهار مکتوب خود ماهیت هر یک از تراکنش های
بانکی سال 1397 و قبل از آن را اعلام
نماید، در صورتی که اسناد و مدارک
مثبته ای دال بر خلاف اظهارات مودی بدست نیاید، ملاک و مبنای رسیدگی ادارات امور مالیاتی قرار می گیرد.
طبق مقررات ماده قانون مالياتها در مواردي که
مودي نسبت به برگ تشخيص ابلاغ
شده معترض باشد، به شرط رعايت نکات قانوني در اولين گام مي تواند جهت رفع اختلاف به اداره
امور مالياتي مراجعه و کتباً تقاضاي رسيدگي مجدد نمايد.
زمانی که اظهار نامه را به سازمان می دهید طبق
ماده 156، سازمان یک سال فرصت دارد که برگه تشخیص را صادر کند اگر این کار را نکند و پرونده مرور می
شود و هرچه شما توی اظهارنامه آوردید قطعی می شود و سازمان نمی تواند
حتی یک ریال روی آن بیاورد.
ادامه نمونه سوال تستی حسابداری صنعتی
طبق تبصره ماده 100 تا پارسال توافق بین اصناف و سازمان مالیاتی وجود داشته است، امسال توافق
وجود ندارد. یعنی سازمان مالیات طی بخشنامه اعلام می کرد که مشاغل روی
مالیات پارسال مثلا 5 درصد
اضافه کنند و همان را پرداخت کنند اما این موضوع امسال کنسل کرده است.
به عنوان نمونه با توجه به اینکه مطابق ماده ۹۵ ق.م.م صاحبان مشاغل، دارای گروه بندی و تکالیف
قانونی خاص خود هستند چنانچه یک
مؤدی در حین تکمیل اظهارنامه در مورد اعلام گروه خود مرتکب اشتباه
شود به نحوی که خود را در گروه بالاتر (دارای تکالیف مالیاتی بیشتر)
اعلام نماید این امر را نمی توان به عنوان اقرار
به شمار آورد. صاحبان مشاغل مکلفند اظهارنامه مالیات عملکرد سال ۱۴۰۰ را حداکثر تا پایان خرداد
ماه سال ۱۴۰۱ به صورت الکترونیکی تسلیم کرده و
در صورت رعایت شرایط، از ۳۶ میلیون تومان معافیت مالیاتی سال ۱۴۰۰ برخوردار شوند.
اظهارنامه مالیاتی تا قبل از
سال 1391 در فرم های از پیش آماده و به صورت کاغذی تهیه می شده است.
اشخاص باید این فرم ها را از مرکزهای مربوطه می خریدند و
به منظور کامل نمودن اظهارنامه مالیاتی خود
در این فرم های پیش آماده اقدام می کردند.
تمامی مشمولین این امر شماره
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تماس بگیرید. و – کلیه تعهدات و تکالیف مالیاتی شرکتهای
ادغام یا ترکیب شده به عهده شرکت جدید یا
موجود حسب مورد میباشد. و البته مالیات
این مودیان بر اساس مبلغی توافقی و مقطوع تعیین و وصول میشه.
همه چیز در خصوص اظهار نامه عملکرد
بنابراین با توجه به اینکه میزان مالیات وی در اظهارنامه در حقیقت «اظهار بر ضرر خود» تلقی
می شود به عنوان نوعی اقرار، منجر به
قطعی شدن میزان مالیات ابرازی در
اظهارنامه خواهد شد. هر شخص
حقوقی ایرانی نسبت به کلیه درآمدهایی که در ایران یا خارج از ایران تحصیل مینماید.
هر شخص حقیقی ایرانی مقیم خارج از ایران نسبت به کلیه درآمدهایی که در ایران تحصیل
میکند. هر شخص حقیقی ایرانی مقیم ایران نسبت به کلیه درآمدهایی که در
ایران یا خارج از ایران تحصیل مینماید.
شهروندان در سوئد، دانمارک، فنلاند و ایسلند بالاترین مالیات را
پرداخت میکنند.
با توجه به این که مؤدیان بیشتر از هر مرجع دیگری از میزان مآخذ مالیاتی خود
مطلع هستند لذا اظهار و اعلام
میزان درآمد و سایر اطلاعات ضروری در فرآیندهای مالیاتی توسط شخص مؤدی، تشخیص مالیات را از دقت و سهولت بیشتری برخوردار خواهد کرد.
در ادامه ماده 201 قانون مالیات مستقیم و نکات اساسی آن را خدمت شما عزیزان شرح میدهد.
تبصره 7 ماده 201 قانون مالیات مستقیم در خصوص
ارسال اظهارنامه بسیار مهم میباشد.
نکته ای که در ماده 97 گفته شده این است که از عملکرد سال 98 به این ور بحث علی الراس نداریم.
دریافت فاکتور رسمی و تکمیل اطلاعاتی از
قبیل نام کامل شرکت، شماره سریال و تاریخ، شماره اقتصادی یا شناسه ملی،
آدرس و کد پستی خریدار و فروشنده.
پس از ورود به سایت نام کاربری و کلمه عبور خود را وارد کنید و سپس روی گزینهی ورود به
سامانه کلیک کنید.
برای تجارت خارج از مرزها و تمام فرآیندهای مربوط به
صادرات و واردات ارائه کارت امری ضروری است.
اون دستگاهی پوزی که به سازمان معرفی نمی کنید بلاخره به یک حساب وصل است
و سازمان امور مالیاتی آمار آن را دارد یعنی بانک مرکزی اطلاعات
شما را ارسال به دارایی می کند و اگر به سازمان اعلام نکنید
جرم مرتکب شدید و دارای عواقب می
باشد. تبصره 3 ماده 177 اگر آرایشگاه ها و صاحبین مشاغل شروع به فعالیت کنند 4 ماه فرصت
دارند که شروغ فعالیت خود را به سازمان اعلام کنند اگر
این کار را انجام ندهند 10% مالیات
قطعی جریمه می شوند و از تمام تسهیلات
و معافیت ها محروم می شوند. تبصره 3 ـ صاحبان مشاغل
مکلفند ظرف چهار ماه از تاریخ
شروع فعالیت مراتب را کتبا به ادارة
امور مالیاتی محل اعلام نمایند.
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شرکت حسابداری و مالیاتی صفحه
ای هم مخصوص ثبت اطلاعات بانکی و دفاتر تجاری
که دریافت کرده اید وجود دارد که این صفحه از
طریق سامانه جامع مالیاتی بارگزاری می
شود و نیازی نیست که خود شخص پر کننده اظهارنامه آن
را تکمیل نماید. طبق ماده
۱۶۹ مکرر قانون مالیات های مستقیم اطلاعات اشخاص و شرکت در سامانه جامع مالیاتی وجود دارد که این اطلاعات از این طریق بارگزاری می شود.
اشخاص حقوقی بایستی هنگام پرداخت یا تخصیص
حقوق، مالیات متعلق را طبق مقررات ماده 85 این قانون محاسبه و کسر و ظرف سی
روز ضمن ارایه لیست حقوق بگیران که حاوی مشخصاتی نظیر نام و نشانی دریافت کنندگان حقوق
و میزان آن می باشد به اداره امور مالیاتی محل، پرداخت نموده و در ماههای بعد فقط تغییرات را اعلام نمایند.
اظهارنامه عملکرد اشخاص حقوقی 1400 طبق قانون مالیات بر ارزش افزوده
تمامی صاحبان تالارهای پذیرایی، چلوکبابیها،
رستوران سالنهای غذاخوری، سفرهخانههای سنتی و
تمام اغذیهفروشیهای زنجیرهای با مالکیت حقوقی و
حقیقی که به نحوی در این زمینه فعال هستند، مشمول دریافت مالیات بر ارزش افزوده میشوند.
اما کترینگهایی که غذای بیرونبر و بدون سرو در محل تهیه میکنند، از دریافت این مالیات
از مردم منع شده و الزامی هم به پرداخت آن به اداره مالیات ندارند.
به گزارش تجارتنیوز، آخرین مهلت ارایه اظهارنامه
مالیاتی و همچنین ارسال فرم
تبصره ماده ۱۰۰ قانون مالیاتهای مستقیم صاحبان مشاغل یک بار تمدید شده
و از ۳۱ خرداد، به ۱۵ تیر افزایش
یافته بود.
پرداخت مالیات پس از آن موعد موجب تعلق جریمهای معادل 5/2% مالیات به ازای هر ماه خواهد بود.
پرونده هایی که در اجرای این مصوبه دو ماه به مهلتتسلیم
اظهارنامه مالیاتیآنان اضافه شده است، مدت مذکور
به مهلت رسیدگی آنان نیز اضافه می شود.
کلیه خریداران سکه که در سال 1398 نسبت به دریافت سکه
از بانک مرکزی جمهوری اسلامی ایران
اقدام نمودهاند، مشمول مفاد این دستورالعمل نمیباشند.
در ابتدا به بررسی مهم ترین آیین نامه قانون
مالیات مستقیم می پردازیم قانون
گذار در این آیین نامه مشخص میکند که مشاغل و اشخاص حقوقی
چه وظایف مالیاتی دارند.
برای این منظور اظهارنامهای تکمیل کرده که شامل کل درآمدها و کل هزینه و استهلاک و حقوق کارمندان و
…میباشد و پس از کسر معافیت مالیاتی، مبلغ مالیات سالیانه نیز
محاسبه میگردد. کارشناسان سازمان امور مالیاتی نیز به
شرط صحت مطالب و کامل بودن مدارک و عدم تخلف از قوانین ثبت دفاتر و
اظهارنامه و … آن را مورد پذیرش
قرارداده و با توجه به آن مالیات محاسبه شده را دریافت مینماید.
در صورت عدم پذیرش اظهارنامه مالیاتی یا عدم ارائه آن به سازمان امور مالیاتی،
ممیز مربوطه به صورت علی الرأس مالیات
را محاسبه نموده و به مودی اعلام مینماید و نظر ممیز و کارشناس سازمان امور مالیاتی ملاک پرداخت مالیات
میباشد. مالیات هزینه ای است که دولت ها جهت تامین هزینههای عمومی و
منافع اقتصادی از ثروت و درآمد مالیات دهنده دریافت می کنند.
تمامی اشخاص حقیقی و حقوقی مشمول مالیات، می بایست
مالیات خود را به سازمان امور مالیاتی بپردازند.
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اظهارنامه عملکرد
HỎI: پس از تسلیم اولین فهرست
مزبور، تسلیم فهرست تغییرات در
سنوات بعد کافی خواهد بود. محل تسلیم اظهارنامه و پرداخت مالیات اشخاص حقوقی خارجی و
موسسات مقیم خارج از ایران که در ایران دارای اقامتگاه یا نمایندگی نمیباشند تهران است.
تبصره131- به ازای هر ده درصد
(10%) افزایش درآمد ابرازی مشمول مالیات
اشخاص موضوع این ماده نسبت به درآمد ابرازی مشمول مالیات سال گذشته آنها، یک واحد درصد و حداکثر تا پنج
واحد درصد از نرخهای مذکور کاسته میشود.
شرط برخورداری از این تخفیف تسویه
بدهی مالیاتی سال قبل و تسلیم اظهارنامه مالیاتی
مربوطه در مهلت اعلام شده از سوی سازمان امور مالیاتی است.
اظهارنامه اصلاحی نیز بر اساس ماده
226 همین قانون تنظیم و تا پایان مرداد
ماه، یعنی یک ماه اضافه بر زمان معمول، توسط مودیان تحویل میگردد.
در این روش اشخاص حقیقی و حقوقی باید
میزان مالیات خود را بدون دخالت ممیزین و
کارشناسان سازمان امور مالیاتی
به صورت واضح و روشن بیان کنند به گونه ای که هیچ گونه شک و شبهه ای در آن وجود نداشته باشد.
کارشناسان سازمان امور مالیاتی پس از بررسی اسناد ارسالی
توسط شخص حقیقی یا حقوقی و
اطمینان از درستی مدارک ارسالی و عدم تخلف از قوانین مالیاتی مالیات اعلام شده را می پذیرند
و همان مقدار پرداخت مالیات برای شخص منظور می گردد.
گروه حسابداری آسان یکی
از معروف ترین فعالان در حوزه خدمات آموزش حسابداری هلو سپیدار اکسل ورد
دشت اظهارنانه عملکرد و ارزش
افزوده در هشتگرد می باشد که به دلیل ارائه خدمات
بسیار با کیفیت به محبوبیت زیادی دست یافته است .
آماده ارائه هرگونه خدمات ثبتی و حقوقی،
اعم از ثبت شرکت، ثبت برند، ثبت
اختراع، کارت بازرگانی و … میباشد.
در مواردی که مودی در اظهار مکتوب خود ماهیت هر یک از تراکنش های
بانکی سال 1397 و قبل از آن را اعلام
نماید، در صورتی که اسناد و مدارک
مثبته ای دال بر خلاف اظهارات مودی بدست نیاید، ملاک و مبنای رسیدگی ادارات امور مالیاتی قرار می گیرد.
طبق مقررات ماده قانون مالياتها در مواردي که
مودي نسبت به برگ تشخيص ابلاغ
شده معترض باشد، به شرط رعايت نکات قانوني در اولين گام مي تواند جهت رفع اختلاف به اداره
امور مالياتي مراجعه و کتباً تقاضاي رسيدگي مجدد نمايد.
زمانی که اظهار نامه را به سازمان می دهید طبق
ماده 156، سازمان یک سال فرصت دارد که برگه تشخیص را صادر کند اگر این کار را نکند و پرونده مرور می
شود و هرچه شما توی اظهارنامه آوردید قطعی می شود و سازمان نمی تواند
حتی یک ریال روی آن بیاورد.
ادامه نمونه سوال تستی حسابداری صنعتی
طبق تبصره ماده 100 تا پارسال توافق بین اصناف و سازمان مالیاتی وجود داشته است، امسال توافق
وجود ندارد. یعنی سازمان مالیات طی بخشنامه اعلام می کرد که مشاغل روی
مالیات پارسال مثلا 5 درصد
اضافه کنند و همان را پرداخت کنند اما این موضوع امسال کنسل کرده است.
به عنوان نمونه با توجه به اینکه مطابق ماده ۹۵ ق.م.م صاحبان مشاغل، دارای گروه بندی و تکالیف
قانونی خاص خود هستند چنانچه یک
مؤدی در حین تکمیل اظهارنامه در مورد اعلام گروه خود مرتکب اشتباه
شود به نحوی که خود را در گروه بالاتر (دارای تکالیف مالیاتی بیشتر)
اعلام نماید این امر را نمی توان به عنوان اقرار
به شمار آورد. صاحبان مشاغل مکلفند اظهارنامه مالیات عملکرد سال ۱۴۰۰ را حداکثر تا پایان خرداد
ماه سال ۱۴۰۱ به صورت الکترونیکی تسلیم کرده و
در صورت رعایت شرایط، از ۳۶ میلیون تومان معافیت مالیاتی سال ۱۴۰۰ برخوردار شوند.
اظهارنامه مالیاتی تا قبل از
سال 1391 در فرم های از پیش آماده و به صورت کاغذی تهیه می شده است.
اشخاص باید این فرم ها را از مرکزهای مربوطه می خریدند و
به منظور کامل نمودن اظهارنامه مالیاتی خود
در این فرم های پیش آماده اقدام می کردند.
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ادغام یا ترکیب شده به عهده شرکت جدید یا
موجود حسب مورد میباشد. و البته مالیات
این مودیان بر اساس مبلغی توافقی و مقطوع تعیین و وصول میشه.
همه چیز در خصوص اظهار نامه عملکرد
بنابراین با توجه به اینکه میزان مالیات وی در اظهارنامه در حقیقت «اظهار بر ضرر خود» تلقی
می شود به عنوان نوعی اقرار، منجر به
قطعی شدن میزان مالیات ابرازی در
اظهارنامه خواهد شد. هر شخص
حقوقی ایرانی نسبت به کلیه درآمدهایی که در ایران یا خارج از ایران تحصیل مینماید.
هر شخص حقیقی ایرانی مقیم خارج از ایران نسبت به کلیه درآمدهایی که در ایران تحصیل
میکند. هر شخص حقیقی ایرانی مقیم ایران نسبت به کلیه درآمدهایی که در
ایران یا خارج از ایران تحصیل مینماید.
شهروندان در سوئد، دانمارک، فنلاند و ایسلند بالاترین مالیات را
پرداخت میکنند.
با توجه به این که مؤدیان بیشتر از هر مرجع دیگری از میزان مآخذ مالیاتی خود
مطلع هستند لذا اظهار و اعلام
میزان درآمد و سایر اطلاعات ضروری در فرآیندهای مالیاتی توسط شخص مؤدی، تشخیص مالیات را از دقت و سهولت بیشتری برخوردار خواهد کرد.
تبصره ۳– معافیتهای مالیاتی این ماده برای مواردی که از طرف حضرت امام خمینی (ره) یا مقام معظم
رهبری دارای مجوز میباشند براساس نظر مقام معظم رهبری است.
2022 © کلیه حقوق مادی و معنوی وبسایت
متعلق به شرکت حسابداری اَزتا می باشد.
فرم روبرو را تکمیل کنید تا
تاریخ سررسید تکالیف بیمه ای و مالیاتی را در
دومرحله قبل از موعد سررسید، برایتان ارسال و
یادآوری کنیم. مشاوره قدم اول شرکت
حسابداری ازتا برای انجام امور
حسابداری و مالی و مالیاتی و..
مهم ترین جدول اظهارنامه از
نظر تبعات مالیاتی سود و زیان و ترازنامه
است.
در این پادکست همراه با آقای بنوفاطمه به این موضوع میپردازیم و از جوانب مختلف آن را بررسی میکنیم.
مودیانی که اظهارنامه خود را با امضای الکترونیکی ارسال می نمایند، در صورتی که پیغام خطا دریافت می نمایند می بایست اطمینان حاصل نمایند که وکالتنامه مالیاتی آنها در دفاتر اسناد رسمی ثبت
شده و همچنین گواهی الکترونیک آنها
اعتبار تاریخی دارد. یکی از روشهای برآورد کردن این درصد مشخص از
میزان سودمان (یا همان مالیات)، تسلیم اظهارنامه عملکرد می باشد که در ادامه به بررسی
جوانب بیشتری از آن خواهیم پرداخت .
در ادامه ماده 201 قانون مالیات مستقیم و نکات اساسی آن را خدمت شما عزیزان شرح میدهد.
تبصره 7 ماده 201 قانون مالیات مستقیم در خصوص
ارسال اظهارنامه بسیار مهم میباشد.
نکته ای که در ماده 97 گفته شده این است که از عملکرد سال 98 به این ور بحث علی الراس نداریم.
دریافت فاکتور رسمی و تکمیل اطلاعاتی از
قبیل نام کامل شرکت، شماره سریال و تاریخ، شماره اقتصادی یا شناسه ملی،
آدرس و کد پستی خریدار و فروشنده.
پس از ورود به سایت نام کاربری و کلمه عبور خود را وارد کنید و سپس روی گزینهی ورود به
سامانه کلیک کنید.
برای تجارت خارج از مرزها و تمام فرآیندهای مربوط به
صادرات و واردات ارائه کارت امری ضروری است.
اون دستگاهی پوزی که به سازمان معرفی نمی کنید بلاخره به یک حساب وصل است
و سازمان امور مالیاتی آمار آن را دارد یعنی بانک مرکزی اطلاعات
شما را ارسال به دارایی می کند و اگر به سازمان اعلام نکنید
جرم مرتکب شدید و دارای عواقب می
باشد. تبصره 3 ماده 177 اگر آرایشگاه ها و صاحبین مشاغل شروع به فعالیت کنند 4 ماه فرصت
دارند که شروغ فعالیت خود را به سازمان اعلام کنند اگر
این کار را انجام ندهند 10% مالیات
قطعی جریمه می شوند و از تمام تسهیلات
و معافیت ها محروم می شوند. تبصره 3 ـ صاحبان مشاغل
مکلفند ظرف چهار ماه از تاریخ
شروع فعالیت مراتب را کتبا به ادارة
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اظهارنامه عملکرد اشخاص حقوقی 1401
شرکت حسابداری و مالیاتی صفحه
ای هم مخصوص ثبت اطلاعات بانکی و دفاتر تجاری
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را تکمیل نماید. طبق ماده
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اشخاص حقوقی بایستی هنگام پرداخت یا تخصیص
حقوق، مالیات متعلق را طبق مقررات ماده 85 این قانون محاسبه و کسر و ظرف سی
روز ضمن ارایه لیست حقوق بگیران که حاوی مشخصاتی نظیر نام و نشانی دریافت کنندگان حقوق
و میزان آن می باشد به اداره امور مالیاتی محل، پرداخت نموده و در ماههای بعد فقط تغییرات را اعلام نمایند.
اظهارنامه عملکرد اشخاص حقوقی 1400 طبق قانون مالیات بر ارزش افزوده
تمامی صاحبان تالارهای پذیرایی، چلوکبابیها،
رستوران سالنهای غذاخوری، سفرهخانههای سنتی و
تمام اغذیهفروشیهای زنجیرهای با مالکیت حقوقی و
حقیقی که به نحوی در این زمینه فعال هستند، مشمول دریافت مالیات بر ارزش افزوده میشوند.
اما کترینگهایی که غذای بیرونبر و بدون سرو در محل تهیه میکنند، از دریافت این مالیات
از مردم منع شده و الزامی هم به پرداخت آن به اداره مالیات ندارند.
به گزارش تجارتنیوز، آخرین مهلت ارایه اظهارنامه
مالیاتی و همچنین ارسال فرم
تبصره ماده ۱۰۰ قانون مالیاتهای مستقیم صاحبان مشاغل یک بار تمدید شده
و از ۳۱ خرداد، به ۱۵ تیر افزایش
یافته بود.
پرداخت مالیات پس از آن موعد موجب تعلق جریمهای معادل 5/2% مالیات به ازای هر ماه خواهد بود.
پرونده هایی که در اجرای این مصوبه دو ماه به مهلتتسلیم
اظهارنامه مالیاتیآنان اضافه شده است، مدت مذکور
به مهلت رسیدگی آنان نیز اضافه می شود.
کلیه خریداران سکه که در سال 1398 نسبت به دریافت سکه
از بانک مرکزی جمهوری اسلامی ایران
اقدام نمودهاند، مشمول مفاد این دستورالعمل نمیباشند.
در ابتدا به بررسی مهم ترین آیین نامه قانون
مالیات مستقیم می پردازیم قانون
گذار در این آیین نامه مشخص میکند که مشاغل و اشخاص حقوقی
چه وظایف مالیاتی دارند.
برای این منظور اظهارنامهای تکمیل کرده که شامل کل درآمدها و کل هزینه و استهلاک و حقوق کارمندان و
…میباشد و پس از کسر معافیت مالیاتی، مبلغ مالیات سالیانه نیز
محاسبه میگردد. کارشناسان سازمان امور مالیاتی نیز به
شرط صحت مطالب و کامل بودن مدارک و عدم تخلف از قوانین ثبت دفاتر و
اظهارنامه و … آن را مورد پذیرش
قرارداده و با توجه به آن مالیات محاسبه شده را دریافت مینماید.
در صورت عدم پذیرش اظهارنامه مالیاتی یا عدم ارائه آن به سازمان امور مالیاتی،
ممیز مربوطه به صورت علی الرأس مالیات
را محاسبه نموده و به مودی اعلام مینماید و نظر ممیز و کارشناس سازمان امور مالیاتی ملاک پرداخت مالیات
میباشد. مالیات هزینه ای است که دولت ها جهت تامین هزینههای عمومی و
منافع اقتصادی از ثروت و درآمد مالیات دهنده دریافت می کنند.
تمامی اشخاص حقیقی و حقوقی مشمول مالیات، می بایست
مالیات خود را به سازمان امور مالیاتی بپردازند.
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