פיצוי צוק איתן מורה נבוכים

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  • 1. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "- , - " 17.08.2014 1 -,

2. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 2 3. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 7.8.2014 ()()( ),"-2014(-")". , "". ,, (40"). , , . " "- 3 4. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il ""-8.7.2014" "31.8.2014(). ""-(40" ,). ""- ,,,, (). 7-0", . 4 5. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 7"- : .1 . .2, . .3(- 14). ""-", 23"". 5 6. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il ""-" 8.7.201427.7.2014. ""-". ""-9(2()) 2013, ""131, (: ). ""-, , ,,. 6 7. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il - , ,, (). ,, ( ),( ),! ,,, . ,: "",, . 7 8. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- - - ,, ,2014 , 2014. 8 9. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- : :132.5%. 300 30 10 -1,040() 9 10. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- 300 .,-132.5% 397.5. -, . "-132.5% ,117%" . -2013 2013 -125%, . 10 11. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il - ., : : : ,2013 ,2014 1,050,000500,000 250,000- 800,000)*(500,000 11 12. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- "2013-6,240,000 "-9,850,000 :)*(, 2013". :800,000-500,000=300,000 "":",, 0.85.:6,240,000-9,600,0000.65 -0.850.55. ""-1"",: 0.45. 300,000, "",,"-135,000. 12 13. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- -, ,2013-6 2014,. : 1.". 2.. -, , 000,000,3(000,000,4). 13 14. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- :, , , ,""60. 14 15. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- """ : .1 2014,2013 70%. :-80 -160 801600.5. .2(8 2014),, 30%. :-180 -100 1001800.55. 15 16. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il - - -" (), .: (). 16 17. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il - :1.1 (2014), -2013-6," . 17 18. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- :-30,000 -10,000 -1,000() 42,000 :(30,000+10,000+1,000)1.1=45,100 42,000 3,100 18 19. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- :3,000,000( 4,000,00015/8/2014) , 2014. :, 20132014(12 ),! 19 20. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il - ., 0-7",7-20"- 20-40"(). : ""-,. ""- . -, . 20 21. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- : ""-,20102013. ""- --62. --365. ""-0-7"0.8.7-20" 0.4.20-40"0.2. ""0-7"-0.2. ""-0.775. 21 22. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- : :, 3,000,000( 4,000,000). :0-7", 2013, 100,000. 22 23. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -- :0-7":. (). 2,000,000 ()(-31)55, 62:0.9. ()55365:0.15. 2013200,000. : :2,000,0000.90.7750.8=1,116,000 . :200,0000.150.7750.2=4,650, . 23 24. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -"" , , ,: . , . . . 24 25. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -"" ,. -! 7-0" . ()000,000,3 () 15/8/2014-4,000,000. 25 26. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il - , 80%" ",, 201320%. -000,250. . 26 27. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il : 45 ,50%. 1.5, 60%, 35. . 18040%(30%) . 4() . 27 28. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il ! , - " 17.08.2014 28