הרצאה לשכת יועצי מס יוני 2014- א

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    07-Jul-2015

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<ul><li> 1. ,"() , - " www.ahe-tax.co.il 6/2014 ", </li></ul> <p> 2. " - 2 3. 2132: ",,, , ,:..." : (/); (); ; ( ); 2003 3 4. / / , () / -4 4 5. : ; , ,; ; , ,, - . -89(()3) 5 6. -29 (/) :""(-")" -92(()3) ,"" "-122 15%-( ), -(199-210) " - 67- " 6 7. (")-75 "-(50%), (15%) (")-751 " "-(75%),, (50%) -85 -50% -14-97() "() " 7 8. 2005-(2002 ); 2006-2013:."" " 2014: 2013 -""( 31/12/2013) 2006 Step-Up 8 9. " 2003; -, ; ; 2005 - -(2), -? 9 10. : "" "" - (State Tax")- () -24 (, ) - 10 11. (- ",) ""-X X[- ] """" -210 - 11 12. : -1,000$ ,250$ ! ""(): =["/ ] X= "()",-5, , ,FIFO,( ) 12 13. : 13 600 250 -0- 195 -0- 265 795(26.5%) 250(25%) 265 - 600 350 -0- " " " 3,000 1,000 1,000 -0- 100 -0- 14. : [-=30%] 14 300 250 900 300 -0- 180 250 600 300 -0- 120 -0- 300 -0- 600 180 300 600 350 -0- " 25% 1,000 1,000 3,000 1,000 2,000 ( ) " " -0- 50 -0- 50 -0- 15. "" 25%() . -25%(, "10%) "" "", : 25% . ,50%. ! 15 16. - -50(- ,) : "" ; ; ; - 1 17. -; ,; : -,/,; -,,,,; -,,,, ,, : () 17 18. - ""/"": ,() () () () () "" () ,:/ +-183; 18 19. ,"() , - " www.ahe-tax.co.il 6/2014 </p>