Detect Shapes, Commercial Gain
Commercial profit under income tax tax payers that are divided into two groups,
● Trades are not subject to income tax and exemption ,
● Taking advantage of the exemption and the artisans who are subject to income tax.
Subject to income tax if the trade and art connoisseur, divided in terms of gain detection procedure.
● Simple procedure is subject to income tax in,
● In the actual procedures are subject to income tax.
According to the balance sheet, while Commercial Gain Detection by detainees;
The first class at the end of the accounting period, the traders balance sheet. To do this, including claims and obligations of the existing business determines, in accordance with the values and VUK. Commercial balance sheet is called financial statements become harmonized tax laws. On the basis of the balance sheet profit, the financial balance sheet at the end of the accounting period and at the beginning of via's equity is the difference between the amounts. In addition, the owners of the enterprise in question or in the accounting period by;
● This difference is lowered from the extra Business they owned value,
● Business-is to be added to the difference of values taken.
Head of equity at the end of the period of term for part of that period be deemed for commercial gain. Otherwise the difference shows the damage. (Commercial gain in this way to be identified during the provisions of to value of the SOCIAL SECURITY with the VUK belongs to the provisions of article 40 and 41 are complied with.)
Business account in fact Commercial Gain Scanner;
The second class, merchants, they identified on the basis of business profits account. In this procedure, an accounting period in the resulting proceeds, expenses are composed of positive difference between. In the case of damage costs are born more.