הרצאה לשכת רואי חשבון חיפה והצפון -סופי בהחלט- 23-11-2014

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<ul><li> 1. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il 2014 " 2015 " , , , - "23.11.2014 , " </li></ul> <p> 2. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - . - . - . " " . ?" ." . 3. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - 3 4. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l: , - 17 , " . , , , , . . - , , , 2) . ) 2 , , .) " )" 29425-01-114 5. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l : , . : , . , . , : 88 , : 88 .) " ) 29425-01-115 6. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l : . , ", , . , , . , , , .) " ) 29425-01-116 7. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l: - 14 . J&amp;J , . J&amp;J - 979,188 " 24 . ( - ""). J&amp;J 106 . .) " )" 24270-017 8. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l : ? :" " ." ," 106 , .") " )" 24270-018 9. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l " " , , '. " : - . - . - , ( ). , , , . ,, .) " )" 24270-019 10. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l: " ( - "") , " - 36 . : , -? :- - , , .) " )" 35224-10-1010 11. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l : " , :" , . , ". ( ..). , , . " , , .) " )" 35224-10-1011 12. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l :" . " " , ":" . , , ." ( ..).) " )" 35224-10-1012 13. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l: ( 50% ) , . , 24 . : 24 ( ). , .) " )" 1179-0913 14. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l :" , , , :", ..... "" 88 , , , ."( . ..)." (" 182/72 ) ( 88 ) " (" 169/87 ) , .) " )" 1179-0914 15. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il 2014 , 2015 (), " 2014 - : (, , - ), , . - 16. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il / : 3 )( - ( ) - ]' 2 ) 2 )[ - ]' 2 ) 1 )[, - . 9 ( 7 ()( - "" ( ) ( ). 32 ( 17 ( - - , " (, -) - , , , . -, " " -"" 88 , ). - 17. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - 17 18. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il 64 197 1.8.2013 - . " " . - !!! , , . - 18 19. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il" " - - ( ) . '. ? - 19 20. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il , : 9 ) 5 ), , , - .: , , - 1.1.2014 . - / 1.1.2014 1.1.2014 - " !!! 9 ( 5 ( ) 1.8.2013 .( - 64 )() 8 ( 20 21. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il ' 64 )() 7 ) - "" . , "" - ( ?). - . . 94 ( ") . - 21 22. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il . , , . , "" - 2014 , . . - 22 23. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - , 60 ] !!![. - . - , . - ] [. , 25% ( - %25 ) " , - . - 23 24. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - ] !!![. ( - " ). !!! , 104 - 104 . 24 25. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il 25 26. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - 2012 2011 - 2012 / 20% / 25% ) 1 ( 25% / 30% ) 1 ) ( 2 (20% / 25% ) 1 (25% / 30% ) 1 )( 4 ( - 20%25% ( 3 ( - 15%15% - - 20%25% )5 ( " 20% / 25% ) 1 (25% / 30% ) 1 )( 6 ( 1.1.20132% 811,560 27. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il :(1 , .(2 - 1.1.2003 : 31.12.2011 20% / 25% , , 25% / 30% , . 1.1.2003 , 3 1.1.2003 ( 48% .(!!(3 - - 2012 : 1.1.2012 20% 25% . 28. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il- :(4 1.1.2012 .(5 1.1.2012 . 6.12.2011 , (" "), .(6 . 29. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il " " (" " ) . 187 - - 1.1.2012 30% . . " " . - , . 30. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - " " - . . " - ? " ("13485-02-13 . ( . " - . 31. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il - 92 ()( 4 ), 147 , , /' . . " . . 32. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il ? 33. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il . 25% - 48% , . , 25% , . / - . ." . - -/ . ? 34. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il 198 - 1.1.2014 " 15% . ( 20% .( ( 15.825% ), ( 20% 200K ), ( 20% 300K ) - ". " " -: " . . "" (: 25% ) "" (/: 15% .(" 35. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il : . , , , . :: ( ) ". : / . " " 36. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il 75 1 5 ( 5 ( 198 1.1.2014 . " . " ' "" . , ' 26.5% . ( . " "). , " ".-, " ' " ' ( 25% / 30% ) + "." 37. Artzi, Hiba, Elmekiesse, Cohenwww.ahec-tax.co.il !, , , - "23.11.2014 </p>