הרצאה לשכת רואי חשבון נתניה - 4-11-2014

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<ul><li> 1. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l 2014 - " - - " )( , , , - "4.11.20141</li></ul> <p> 2. Artzi, Hiba, Elmekiesse, Cohen , .B.T.B. ?www.ahe c - tax. co. i l 2 3. Artzi, Hiba, Elmekiesse, Cohen , www.ahe c - tax. co. i l3 4. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l 1. )( :" )( )( ";)4( , , - 2 ?2. )( )(.4 5. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l 3. - " ? " - " " 30/92 . - .5 6. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l" ) )" 1283/03:1% ( / ) 99% . ): " "(. 1997-1999 , . 3)( .. 2000 " - 31.12.1998 , 2002): ""(., , , 25.12.00- . " 10% 94 , . 2001 , .6 7. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l" ) )" 1283/03 : . 25% ", . : " ". .7 8. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l" ) )" 1283/03 ": , . , , ) " - 3 , 0.6- ( . .8 9. Artzi, Hiba, Elmekiesse, Cohen " 12% www.ahe c - tax. co. i l4 : " , , , , 1.1.2006 , ."9 10. Artzi, Hiba, Elmekiesse, Cohen , , ." -- , , 1 , , , , , 25%- ; , " " - www.ahe c - tax. co. i l76 )() 1( ;"10 11. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l ... 3)( 3)(? . / ? //. , " 8131/06 , " ' . ?13 (? ( - 9 125 ?11 12. Artzi, Hiba, Elmekiesse, CohenB.T.B www.ahe c - tax. co. i l12 13. Artzi, Hiba, Elmekiesse, Cohen -B.T.B www.ahe c - tax. co. i l - , , . " -" ." " :1. .2. .3. )( .4. , .13 14. Artzi, Hiba, Elmekiesse, Cohen -B.T.B www.ahe c - tax. co. i l- B.T.B ", , . , . , . , . " .14 15. Artzi, Hiba, Elmekiesse, Cohen - B.T.B .B.T.B " )" 5598-07-10 (, www.ahe c - tax. co. i l : 31.12.04 1.53 ". 5 . B.T.B , , , . , " . , .15 16. Artzi, Hiba, Elmekiesse, Cohen - B.T.B www.ahe c - tax. co. i l : ? B.T.B - :" , , " " " . ":" - ? , . , , ) ( - , - , . , , ."16 17. Artzi, Hiba, Elmekiesse, Cohen - B.T.B www.ahe c - tax. co. i l " :" , , , , . "" , ,.." , " :1. .2. .3. )( .4. , .17 18. Artzi, Hiba, Elmekiesse, Cohen www.ahe c - tax. co. i l18 19. Artzi, Hiba, Elmekiesse, Cohen - 2012www.ahe c - tax. co. i l 2011 - 2012) 1( ) 2 (30%/25% )1( / 25%/20%)4( )1(30%/25% )1( 25%/20%) 25% ) 3 - 20% - 15% - )5( 25% 20%)6( )1(30%/25% )1( " 25%/20%2% 1.1.2013 811 19 20. Artzi, Hiba, Elmekiesse, Cohen :1) , .2) - 1.1.2003 : 31.12.2011 , 25%/20% , , 30%/25% . 1.1.2003 , 3 .)!! 1.1.2003 ) 48%3) - - 2012 : 1.1.2012 20% 25% .www.ahe c - tax. co. i l20 21. Artzi, Hiba, Elmekiesse, Cohen- :4) 1.1.2012 .5) 1.1.2012 . 6.12.2011 , )" "(, .www.ahe c - tax. co. i l6) .21 22. Artzi, Hiba, Elmekiesse, Cohen - 1.1.2013 2% 811,560 )2014 (. )- " "(. " " - ) (, , ) (. - , , 4 . 91 )( , .www.ahe c - tax. co. i l 22 23. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l : . - :" 8)( , .", " . .23 24. Artzi, Hiba, Elmekiesse, Cohen - "www.ahe c - tax. co. i l . . " ? " " . . " - .24 25. Artzi, Hiba, Elmekiesse, Cohen - 147 . . " . .www.ahe c - tax. co. i l25 26. Artzi, Hiba, Elmekiesse, Cohen " . -187 1.1.2012- . 30% " " .www.ahe c - tax. co. i l , , .26 27. Artzi, Hiba, Elmekiesse, Cohen ?www.ahe c - tax. co. i l27 28. Artzi, Hiba, Elmekiesse, Cohen ? .48% , -25%. , 25% , . / - . .www.ahe c - tax. co. i l" .28 29. Artzi, Hiba, Elmekiesse, Cohenwww.ahe c - tax. co. i l !, , , - "4.11.201429 </p>