רן ארצי חוק ההסדרים מצגת כנס חשבים 2013 10062013

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1. Artzi,Hiba&Elmekiesse1" , "tax.co.il-www.ahe16.06.2013""2013 - 1 2. Artzi,Hiba&Elmekiesse2 .1-!.2 - ?.3 - ?!.4 - ?.5" , !! 3. Artzi,Hiba&Elmekiesse3 - !().4547-32(14)(:).,,,,,. 4. Artzi,Hiba&Elmekiesse4 - !,..:,,.,,,,,,. 5. Artzi,Hiba&Elmekiesse5 - !..,. 6. Artzi,Hiba&Elmekiesse6 - !::().:()().. 7. Artzi,Hiba&Elmekiesse7 - !:.12014..2-47-45..3.(,). 8. Artzi,Hiba&Elmekiesse8 - !.4:(:)35%..5(:")"15,000(20-12)15%()..6(2(1))5%15,00035%. 9. Artzi,Hiba&Elmekiesse9 - !: 500,000( 34%"16.23%)300,000( 34%"16.23%)150,000( 21%"16.23%) + ( )14,96414,9648,730 ( )7,4165,2501,943" 22,38820,21410,673 ( )12,60012,60010,500 "9,7807,614173 44%38%1% 10. Artzi,Hiba&Elmekiesse10 - ! ( ) 63,36010%-63,361 108,12014%-108,121 168,00021%-168,001240,00031%-240,001501,96034% 48%* :811,56050% :509,220(42,435).16.23%206,40011%5%435,312 11. Artzi,Hiba&Elmekiesse11 - !.1.,,150,000,,,(-45%)..2,.. 12. Artzi,Hiba&Elmekiesse12 - !.3:.,,..,,,. 13. Artzi,Hiba&Elmekiesse13 - !.4()... 14. Artzi,Hiba&Elmekiesse - ?,,"",(",...)"".,.,.,"(,2013),"",.14 15. Artzi,Hiba&Elmekiesse - ?"70,,,,,2003!,,,.,,.15 16. Artzi,Hiba&Elmekiesse - ? : -10%-25%. , , :-2014,60,000.-2015,70,000.-2016,90,000.-2017108,000.16 17. Artzi,Hiba&Elmekiesse - ?""66():10,36,/,,..,()-30%.662014..17 18. Artzi,Hiba&Elmekiesse - ?,..,,33%.-50%,.,.18 19. Artzi,Hiba&Elmekiesse"2012"-:"().....,".19 - ? 20. Artzi,Hiba&Elmekiesse - ?!.164(:),,.2002641(:).-L.L.C,.20 21. Artzi,Hiba&Elmekiesse - ?!.2641,,,"".,.21 22. Artzi,Hiba&Elmekiesse - ?!.3,:",.",,..22 23. Artzi,Hiba&Elmekiesse - ?!.4,,,..5"",,...23 24. Artzi,Hiba&Elmekiesse - ?! :.6,1/1/20143..-OECD.",.24 25. Artzi,Hiba&Elmekiesse - ?!.7.,""..25 26. Artzi,Hiba&Elmekiesse - ?!,,.,,.,.26 27. Artzi,Hiba&Elmekiesse - ?!.830/11/2013.""31/122013..9.?27 28. Artzi,Hiba&Elmekiesse - ?!.10..,.28 29. Artzi,Hiba&Elmekiesse - ?!,.,,,.29 30. Artzi,Hiba&Elmekiesse30 - .1...2011,. 31. Artzi,Hiba&Elmekiesse - "".2011,.-.31 32. Artzi,Hiba&Elmekiesse - -,.2011/.32 33. Artzi,Hiba&Elmekiesse33 - 1.1!.,,.. 34. Artzi,Hiba&Elmekiesse - ,,,..34 35. Artzi,Hiba&Elmekiesse35 - 1.2,,.. 36. Artzi,Hiba&Elmekiesse36 - 2.?.,?,. 37. Artzi,Hiba&Elmekiesse" , !! " . " ::":21%":12%-,(),,.":6%-:,;,,,.:,,,,,,,".("),.":.().37 38. Artzi,Hiba&Elmekiesse" , !!:":20%":5%-...":.,,,.38 39. Artzi,Hiba&Elmekiesse" , !!:":19%":7%-:().,..":.39 40. Artzi,Hiba&Elmekiesse" , !!:":23%":8%-.("5%),..,,.":5%-.":.".".40 41. Artzi,Hiba&Elmekiesse" , !!:":24% " :14%- . . . " :10%-.. . . ." :.41 42. Artzi,Hiba&Elmekiesse" , !!:":19.6%--12014-20%.":7%--:,,("2.1%),,,,..-1201410%.":5.5%-:,,.-120145%.2.1%-,,,.":..42 43. Artzi,Hiba&Elmekiesse" , !!:":25% " :12%- . , . " :6%- . , .- , ." : . . . .43 44. Artzi,Hiba&Elmekiesse44 , "03-6134111,03-6133113www.ahe-tax.co.il