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ضع وصفاً للصورة الأولى الصغيره هنا1 ضع وصفاً للصورة الثانية الصغيره هنا2 ضع وصفاً للصورة الثالثه الصغيره هنا3 ضع وصفاً للصورة الرابعه الصغيره هنا4
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  #1  
قديم 11-10-2013, 12:21 PM
كريم محمد كريم محمد غير متواجد حالياً
مدير عام
 
تاريخ التسجيل: Jan 2013
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افتراضي ما هى الاعفاءات النوعية



1-استصلاح او استزراع الاراضي :
الاعفاء للاستصلاح او الاستزراع لمدة 10 سنوات من تاريخ ان تكون الارض مسمره .
ولكن السؤال هو هل الاعفاء هنا للاستصلاح ام الاستزراع ؟


حيث ان تم وضع (او ) بين الاستصلاح و الاستزراع وكلمة او تفيد ان كل واحد علي حدي .
وبالتالي نري انة هناك خطأ في الصياغة .
2- تربية الماشية و صيد الاسماك و تربية الدواجن :اعفي القانون هذا الانشطة من الخضوع للضريبة لمدة 10 سنوات من تاريخ المزاولة .
3-عوائد السندات المقيدة في سوق الاوراق المالية .
4-توزيعات الارباح : اعفي القانون توزيعات الارباح الخاصة بالشخص الطبيعي وذلك لان الارباح تكون خاضعة للضريبة علي مستوي المنشاة ككل .
5-عوائد الودائع وحسابات التوفير :هذا العوائد بالنسبة للشخص الطبيعي معفاه من الخضوع للضريبية , اما بالنسبة للشخص الاعتباري خاضعة للضريبية .

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  #2  
قديم 04-07-2018, 08:05 PM
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