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عناوین گوناگون - نکاتی در مورد ماده 147قانون مالیاتهای مستقیم حسابرسی مالی ومالیاتی

نکاتی در مورد ماده 147قانون مالیاتهای مستقیم حسابرسی مالی ومالیاتی

نویسنده :سعید یدی
تاریخ:یکشنبه 2 خرداد 1395-06:33 ب.ظ

مادة 148 ـ هزینه‌هایی که حائز شرایط مذکور در ماده فوق می‌باشد به شرح زیر در حساب مالیاتی قابل قبول است‌: 1 ـ قیمت خرید کالای فروخته شده و یا قیمت خرید مواد مصرفی در کالا و خدمات فروخته شده‌. 2 ـ هزینه‌های استخدامی متناسب با خدمت کارکنان براساس‌ مقررات استخدامی مؤسسه به شرح زیر: الف ـ حقوق یا مزد اصلی و مزایای مستمر اعم از نقدی یا غیرنقدی (مزایای غیرنقدی به قیمت تمام شده برای کارفرما). ب ـ مزایای غیرمستمر اعم از نقدی و غیر نقدی از قبیل خواروبار، بهره‌وری‌، پاداش‌، عیدی‌، اضافه‌کار، هزینة سفر و فوق العادة ‌مسافرت‌. نصاب هزینة سفر و فوق العادة مسافرت مدیران وبازرسان و کارکنان به خارج از ایران به منظور رفع حوائج مؤسسة ذیربط طبق آیین‌نامه‌ای خواهد بود که از طرف وزارت اموراقتصادی و دارایی و سازمان مدیریت و برنامه ریزی کشور تهیه و به ‌تصویب هیأت وزیران می‌رسد تعیین خواهد شد. ج ـ هزینه‌های بهداشتی و درمانی و وجوه پرداختی بابت ‌بیمه‌های بهداشتی و عمر و حوادث ناشی از کار کارکنان‌. د ـ حقوق بازنشستگی‌، وظیفه‌، پایان خدمت طبق مقررات ‌استخدامی مؤسسه و خسارت اخراج و بازخرید طبق قوانین ‌موضوعه‌ مازاد بر مانده حساب ذخیرة مربوط‌. هـ ـ وجوه پرداختی به سازمان تأمین اجتماعی طبق مقررات ‌مربوط و همچنین تا میزان سه درصد (3%) حقوق پرداختی سالانه ‌بابت پس انداز کارکنان بر اساس آیین نامه‌ای که به پیشنهاد سازمان‌امور مالیاتی کشور به تصویب وزیر امور اقتصادی و دارایی‌می‌رسد. و ـ معادل یک ماه آخرین حقوق و دستمزد و همچنین ‌مابه‌التفاوت تعدیل حقوق سنوات قبل که به منظور تأمین حقوق بازنشستگی و وظیفه و مزایای پایان خدمت‌، خسارت اخراج و بازخرید کارکنان مؤسسه ذخیره می‌شود. این حکم نسبت به ذخایری که تا کنون در حساب بانکها نگهداری شده است نیز جاری خواهد بود. 3 ـ کرایه محل موسسه در صورتی که اجاری باشد، مال‌الاجارة پرداختی طبق سند رسمی و در غیر این‌صورت در حدود متعارف‌. 4 ـ اجاره بهای ماشین‌آلات و ادوات مربوط به مؤسسه درصورتی که اجاری باشد. 5 ـ مخارج سوخت‌، برق، روشنایی‌، آب‌، مخابرات و ارتباطات‌. 6 ـ وجوه پرداختی بابت انواع بیمه مربوط به عملیات و دارایی ‌مؤسسه‌. 7 ـ حق‌الامتیاز پرداختی و همچنین حقوق و عوارض و مالیات‌هایی که به سبب فعالیت مؤسسه به شهرداریها و وزارتخانه‌ها و مؤسسات دولتی و وابسته به آنها پرداخت می‌شود (به استثنای مالیات بر درآمد و ملحقات آن و سایر مالیات‌هایی که ‌مؤسسه به موجب مقررات این قانون ملزم به کسر از دیگران وپرداخت آن می‌باشد و همچنین جرایمی که به دولت و شهرداریها پرداخت می‌گردد.) 8 ـ هزینه‌های تحقیقاتی‌، آزمایشی و آموزشی‌، خرید کتاب‌، نشریات و لوح‌های فشرده‌، هزینه‌های بازاریابی‌، تبلیغات و نمایشگاهی مربوط به فعالیت مؤسسه‌، بر اساس آیین نامه‌ای که به‌پیشنهاد سازمان امور مالیاتی کشور به تصویب وزیر امور اقتصادی‌و دارایی می‌رسد. 9 ـ هزینه‌های مربوط به جبران خسارت وارده مربوط به فعالیت‌ و دارایی مؤسسه مشروط بر این که‌: اولاً ـ وجود خسارت محقق باشد. ثانیاً ـ موضوع و میزان آن مشخص باشد. ثالثاً ـ طبق مقررات قانون یا قراردادهای موجود جبران آن به ‌عهدة دیگری نبوده یا در هر صورت از طریق دیگر جبران نشده ‌باشد. آیین نامه احراز شروط سه گانه مذکور در این بند به پیشنهاد سازمان امور مالیاتی کشور به تصویب وزیر امور اقتصادی و دارایی ‌می‌رسد. 10 ـ هزینه‌های فرهنگی‌، ورزشی و رفاهی کارگران پرداختی به ‌وزارت کار و امور اجتماعی حداکثر معادل ده هزار ریال به ازای هرکارگر. 11 ـ ذخیرة مطالباتی که وصول آن مشکوک باشد مشروط براین که‌: اولاً ـ مربوط به فعالیت مؤسسه باشد. ثانیاً ـ احتمال غالب برای لاوصول ماندن آن موجود باشد. ثالثاً ـ در دفاتر مؤسسه به حساب مخصوص منظور شده باشد تازمانی که طلب وصول گردد یا لاوصول بودن آن محقق شود. آیین نامة مربوط به این بند به پیشنهاد سازمان امور مالیاتی‌کشور به تصویب وزیر امور اقتصادی و دارایی می‌رسد. 12 ـ زیان اشخاص حقیقی یا حقوقی که از طریق رسیدگی به ‌دفاتر آنها و با توجه به مقررات احراز گردد، از درآمد سال یا سال های ‌بعد استهلاک‌پذیر است‌. 13 ـ هزینه‌های جزئی مربوط به محل مؤسسه که عرفاً به عهدة‌ مستاجر است در صورتی که اجاری باشد. 14 ـ هزینه‌های مربوط به حفظ و نگهداری محل مؤسسه درصورتی که ملکی باشد. 15 ـ مخارج حمل و نقل‌. 16 ـ هزینه‌های ایاب و ذهاب‌، پذیرایی و انبارداری‌. 17 ـ حق‌ الزحمه‌های پرداختی متناسب با کار انجام شده از قبیل‌حق‌العمل ـ دلالی ـ حق‌الوکاله ـ حق‌المشاوره ـ حق حضور ـ هزینة ‌حسابرسی و خدمات مالی و اداری‌ و بازرسی‌، هزینة نرم افزاری‌، طراحی و استقرار سیستم‌های مورد نیاز مؤسسه‌، سایر هزینه‌های‌کارشناسی در ارتباط با فعالیت مؤسسه و حق الزحمة بازرس‌قانونی‌. 18 ـ سود و کارمزدی که برای انجام دادن عملیات مؤسسه به ‌بانکها، صندوق تعاون و همچنین مؤسسات اعتباری غیربانکی ‌مجاز پرداخت شده یا تخصیص یافته باشد. 19 ـ بهای ملزومات اداری و لوازمی که معمولاً ظرف یک سال‌از بین می‌روند. 20 ـ مخارج تعمیر و نگاهداری ماشین‌آلات و لوازم کار وتعویض قطعات یدکی که به عنوان تعمیر اساسی تلقی نگردد. 21 ـ هزینه‌های اکتشاف معادن که منجر به بهره‌برداری نشده ‌باشد. 22 ـ هزینه‌های مربوط به حق عضویت و حق اشتراک پرداختی‌ مربوط به فعالیت مؤسسه‌. 23 ـ مطالبات لاوصول به شرط اثبات آن از طرف مؤدی مازاد برمانده حساب ذخیرة مطالبات مشکوک الوصول‌. 24 ـ زیان حاصل از تسعیر ارز براساس اصول متداول‌حسابداری مشروط بر اتخاذ یک روش یکنواخت طی سال‌های ‌مختلف از طرف مؤدی‌. 25 ـ ضایعات متعارف تولید. 26 ـ ذخیرة مربوط به هزینه‌های پرداختنی قابل قبول که به سال ‌مورد رسیدگی ارتباط دارد. 27 ـ هزینه‌های قابل قبول مربوط به سال‌های قبلی که پرداخت‌یا تخصیص آن در سال مالیاتی مورد رسیدگی تحقق می‌یابد. 28 ـ هزینة خرید کتاب و سایر کالاهای فرهنگی ـ هنری برای‌کارکنان و افراد تحت تکفل آنها تا میزان حداکثر پنج درصد (5%) معافیت مالیاتی موضوع مادة (84) این قانون به ازای هر نفر. تبصرة 1 ـ هزینه‌های دیگری که مربوط به تحصیل درآمد مؤسسه تشخیص داده می‌شود و در این ماده پیش‌بینی نشده است به‌پیشنهاد سازمان امور مالیاتی کشور و تصویب وزیر امور اقتصادی ودارایی جزء هزینه‌های قابل قبول پذیرفته خواهد شد. تبصرة 2 ـ مدیران و صاحبان سرمایة اشخاص حقوقی درصورتی که دارای شغل موظف در مؤسسات مذکور باشند جزءکارکنان مؤسسه محسوب خواهند شد ولی در مؤسساتی که غیراشخاص حقوقی باشند حقوق و مزایای صاحب مؤسسه و اولاد تحت تکفل و همسر نامبرده به استثنای هزینة سفر و فوق العادة ‌مسافرت مربوط به شغل که مشمول مقررات جزء (ب) بند 2 این ماده‌ خواهد بود جزء هزینه‌های قابل قبول منظور نخواهد شد. تبصرة 3 ـ در محاسبة مالیات شرکتها و اتحادیه‌های ‌تعاونی‌، ذخایر موضوع بندهای (1) و (2) مادة (15) قانون‌شرکت‌های تعاونی مصوب 16/3/1350 و اصلاحیه‌های بعدی آن ‌و در مورد شرکتها و اتحادیه هایی که وضعیت خود را با قانون ‌بخش تعاونی اقتصاد جمهوری اسلامی ایران مصوب 13/6/ 1370 تطبیق داده‌اند یا بدهند، ذخیرة موضوع بند (1) و حق تعاون و آموزش موضوع بند (3) مادة (25) قانون اخیرالذکر جزء هزینه‌ محسوب می‌شود.




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جمعه 14 تیر 1398 03:22 ب.ظ
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پنجشنبه 13 تیر 1398 03:38 ب.ظ
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سه شنبه 11 تیر 1398 07:44 ب.ظ
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سه شنبه 11 تیر 1398 08:17 ق.ظ
We're having coffee at Nylon Coffee Roasters on Everton Park in Singapore.
I'm having black coffee, he's creating a cappuccino. He is handsome.
Brown hair slicked back, glasses that suited his face, hazel eyes and the prettiest lips I've seen. He could be
well-built, with incredible arms including a chest that stands apart with this sweater.
We're standing in-front of one another speaking about how we live, what we would like money, what we're in search of on another person. He starts telling
me that he's been rejected loads of times.

‘Why Andrew? You're so handsome. I'd never reject
you ', I only say He smiles at me, biting his lip.

‘Oh, I would not know. Everything happens for a good reason right.
But let me know, you wouldn't reject me, does one
Ana?' He said.

‘No, how could I?' , I replied

"So, you wouldn't mind if I kissed you at this time?' he explained as I buy nearer to him and kiss him.

‘The next time don't ask, do it.' I reply.

‘I like how you think.' , he said.

In the meantime, I start scrubbing my calcaneus in their leg, massaging it slowly. ‘Exactly what do you like ladies? And, Andrew, don't spare me the details.' I ask.

‘I love determined women. Someone you will never know the things they want. Somebody who won't say yes simply because I said yes. Someone who's unafraid when you try interesting things,' he says. ‘I'm never afraid when you attempt something mroe challenging, especially with regards to making interesting things in the sack ', I intimate ‘And I really like women that are direct, who cut in the chase, like you may did. To become
honest, which is a huge turn on.
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دوشنبه 10 تیر 1398 02:41 ق.ظ
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