חמיז וחנז תיקון חדש - רן ארצי - 20.3.14

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  • 1. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "- , " , - " 20.03.2014 1 " -

2. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "- 751- (") "- (""..) 2 3. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 2013""- ("1090-06), . ", () , . , ," ". - " 3 4. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il : . ,-12.1998, PUT-6 . -9.1999. -7.2000. 2000 -. - " 4 5. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il : .1 (). , . , . - " 5 6. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il .2100 ()., , . .3," ., 250, ( ?)". - " 6 7. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il .4, . ., /, ,". .5 , , . . - " 7 8. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il .6 , , (),, , . - " 8 9. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il : . . :. ,. :" , ". ("): ; ; "20%; -50%(). 9 10. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il :,,,,( "). ,- 20%. :""- (')-. -. : (25%-30%) (, ). ""-%15(%20), (15.825%),(20%200K),(20%300K)- ". 10 11. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il : :" ,. ,.""(:25%) ""(/:15%). :.,, ,, . : :() ". :,/ ,." . 11 12. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il : :" 20%. ". :(5%) .,. -10%. -20%-15%.,, , . : :() ,: 0,, ,. :() ,(). . 12 13. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751. ()- "",""""-75; ""-,: (1)-76(); (2)75%,, ; ,75(()1()()2),, ,, 14(),; (3),,,-50% ,, , 50%; (4),; 13 14. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751.- "", - ; " "- , ; " "- , ; " "- ; " "- 3. 14 15. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751.- (),, ;, ""-,: (1) 196(-) - ; (2)(1)- ; . 15 16. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751.- ()(),, : (1) , ,; '; (2) ,()(): () ; () ; () ; () ; () , . 16 17. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751.- ()(1) , , 126(). (2)28 . (3) . (4)14() , , . 17 18. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751. ()(1) , (),, . (2)(1) . 18 19. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751. ()(), ,: (1)64, 64, 75- ()() (), ; 126(); (), ,(), ; 19 20. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il 751- (") 751. () (2), (1),, () (),; 125204, (), 121 121. 20 21. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il : , . . :. : ,- (). ("): 75%,; ; 50% . 21 22. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il ": :"(), , (""). :""( ),: .( )"; .-, ;, . , . 22 23. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "-" 2013,""("1072-07), 20012005. ", ,,, -, ,, (, ). -,, , . , ,. 23 24. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "-" , 19941998, -., . , . -12001, , .,- ,,, ,; -- -. 24 25. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "-" . ,, ., ., ,: -10; , 2002,; , ; ; ;; , ,. 25 26. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "-" ,, ,20022005( )., . ,"" .," ", . , ,,"" ( ), , . 26 27. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "-" ,- , "1/2012" "- ," , -125., -, ,. 27 28. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il " "-" ,"" -,, ," ," ,, . 28 29. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -" . 2013,".("-36696-10-10) , 3.5(). , 2005-2006, ,"".( , 2009). , 132." 2005-2006. 29 30. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -" . :-1998 ",-2001 ; -183;2009 "". : ; ; ; ; ; ; 30 31. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -" . 1(()2()) 30425 ; . " , ""1. , ", ". 31 32. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -" . ,":, ,, ,: , ". " (), . ," ,( ),""; . 32 33. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -" . , ,1/3 ,. , "". ", ",, ""(""). ,",, ,". 33 34. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -" . ,"," : " ,, ." ","",. "(,2006)"" (") ,, ," ,(), ". 34 35. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il -" . ,", ",. , (), . " . ,", . "" "., , , . 35 36. Artzi,Hiba&Elmekiesse www.ahe-tax.co.il ! , - " 36