Sei uchitora kosi iyi?
Mutemo 11/2020, waZvita 30, paGeneral State Budgets egore ra2021, waive nematanho emutero anodzikisa Corporation Mutero semari yekutonga yekubata muhombe kana mari yemasangano, kubviswa kwekudyara muzvigadzirwa zvecinematographic, audiovisual series uye mhenyu mashoo ekuita uye zvemumhanzi, pamwe nekudyara muzvigadzirwa zvekunze zvema cinematographic makuru kana audiovisual mabasa, kudzorwa kwemutero wekubuda kana "mutero wekubuda", kugoverwa kwemari kuburikidza nekushandiswa kweiyo nyika yepasirese mutero hutongi hwejekerere. Matanho ese ekutsigira echikamu chetsika uye ayo emutero wemutero wakagamuchirwa kubata nehupfumi uye magariro eCCIDID-2019 achaongororwawo. Matanho anotorwa kuti ave neruzivo rwakawanda rwuripo kuvandudza zvese kutonga uye rubatsiro kune vateresi muchisungo chavo chekuzviongorora IS zvichagadziriswa.
Asi nezvinangwa zvekuronga, matanho anozoitwa muna 2022 neanotevera shanduko achave akakosha: kudzora mhedzisiro yekuchinja kwekugara mutero, hutongi hunoshanda kuSICAV, mutemo wekuderedzwa kwekudyara kwekunze kwecinematographic argometrajes. , Mutemo wekutemerwa mari yakanaka inowanwa nevasiri vagari vemo uye zvimiro zvechigarire muhutongi hwakakosha hwekujeka kwemari yepasirese, hutongi hwemasangano akasarudzika akazvipira kuvharwa kwedzimba, hutongi hwekubatanidza hwemari kana ye "Full quota uye liquid quota" kana kugadzwa kwemupiro wakaderera we15% yemutero wevamwe vateresi.
Iyo Kosi ichave nezvimwe zvekuwedzera zvinhu uko kuchave ne "ongororo" yezvese Mutero weCorporation uye iyo ichawedzerwa kusarudzwa kwakazara kweanonyanya kukodzera Binding Consultations yeGeneral Directorate of Taxes yemakore 2021 na2022, zvakare. semitsara ine kukosha kukuru mumutero.
Zvinangwa
- Dzidza nezve hutsva hwakaitwa mugore rezvemari ra2021 uye izvo zvichaitwa mugore rezvemari ra2022.
- Svika kusvika parizvino pamibvunzo, hutongi uye mibvunzo inoshanda nezveIS.
purogiramu
- Module 1. Nhau dze2021 Southern Corporate Tax Exercise I. Iko uko mari yekutonga, kubviswa kwekudyara, mitemo yemutero yekubuda, pachena mutero wepasirese uye matanho ane chekuita nechisungo chekuzviongorora pachagadziriswa.
- Module 2. Nhau dze2021 II Corporation Mutero wekuita. Pachakurukurwa mhando dzeCorporate Tax kudzoserwa pamusoro pekutsanangudza mibvunzo mikuru inosunga uye mitongo yeMatare eMutero weCorporate.
- Module 3. Zvinhu zvinopesana zvemutero. Iko, pakati pezvimwe zvinhu, hybrid asymmetries, mhedzisiro yeBrexit, hutsotsi hwemutero, default kufarira, cryptocurrencies, nezvimwe zvichagadziriswa. muSI nharaunda.
- Chikamu chechina Inosanganisirawo mareferensi kuWhite Paper paTax Reform.
chikwata chedzidzo
Emilio Poyatos Gil. Musoro weTax Content Publications kuWolters Kluwer.
