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التصنيفات النظرية للضرائب

مايو 25, 2021

عرض بعنوان: التصنيفات النظرية للضرائب PDF

التصنيفات النظرية للضرائب PDF

مقدمة :
يمر الفرض الضريبي بثلاثة مراحل أساسية، تبدأ المرحلة الأولى بتحديد أساس أو وعاء الضريبة مرورا بالمرحلة الثانية و تهم تحديد السعر الضريبية ، وبعد تحديد وعاء الضريية والسعر المطبق عليه أو ما يطلق عليه بتصفية الضريية ، تعمل الإدارة الجبائية في المرحلة الثالثة 3-تحصيل الضريبة.

مراحل فرض الضريبة
تصفية الضريبة (1- أساس أو وعاء الضريبة 2- سعر الضرييبة) ==> 3- تحصيل الضريبة

بناء على ما سبق يتم اعتماد ثلاث تصنيفات للضرائب طبقا للمراحل التي يمر منها.
الفرض الضريي : تصنيفات ترتبط بمرحلة تحديد وعاء الضرييبة (المبحث الأول)، تصنيفات ترتبط بمرحلة تحديد سعر الضريية (المبحث الثاني)، تصنيفات ترتبط بمرحلة تحصيل الضريبة (المبحث الثالث).

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المصدر:
د.محمد أشملال: محاضرة بعنوان التصنيفات النظرية للضرائب، مسلك القانون - الجدع المشترك - السداسي الرابع - الفوج الأول، وحدة القانون الجبائي، جامعة محمد بن عبد الله بفاش، كلية العلوم القانونية و الإقتصادية و الإجتماعية - فاس - ظهر المهراز.

تحميل إضغط للتحميل تحميل إضغط للتحميل

الأقسام عروض عروض إدارية عروض مالية

أخر المواضيع من قسم : عروض

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