4 Questions
Quelles sont les étapes du traitement fiscal des plus-values ou des moins-values à court terme?
Étape 1 : somme des plus-values et retrancher la somme des moins-values, Étape 2 : application du taux normal de l’IS
Quel impact a la plus-value nette à court terme sur le résultat comptable et fiscal?
La plus-value nette augmente le résultat comptable et fiscal
Comment se déroule l'opération de détermination de la moins-value nette à court terme?
On soustrait la somme des moins-values de la somme des plus-values
Qu'est-ce qui se passe lors du passage du résultat comptable au résultat fiscal?
La plus-value nette à court terme augmente le résultat comptable et fiscal
Study Notes
- Fiscal treatment of short-term capital gains or losses does not present any issues.
- Process involves two steps:
- Determination of net short-term gain or loss:
- Sum of all short-term capital gains.
- Subtract sum of all short-term capital losses.
- Result is the net short-term gain (or loss).
- Application of regular IS tax rate:
- This net short-term gain (or loss) is accounted for in financial records.
- No adjustment needed for the transition from accounting result to tax result.
- The net short-term gain increases both the accounting and tax results.
- The net short-term loss decreases both the accounting and tax results.
Explore the fiscal treatment of short-term capital gains or losses, including the process involving determination of net short-term gain or loss and the application of regular IS tax rate. Understand how the net short-term gain or loss affects accounting and tax results.
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