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| Author: | Sherine Abd Alraouf Qutaish Hashem |
| Category: | Tax Law [Edit] |
| Language: | Arabic |
| Publisher: | منشورات الحلبي الحقوقية |
| ISBN: | 9786144016589 |
| Release Date: | 01 Jan 2015 |
| Pages: | 359 |
| Rank: | 244,232 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
يعالج هذا الكتاب مبرر أحداث الضريبة على الرواتب والأجور وخصائص هذه الضريبة، كما يعالج علاقات العمل أو الخدمة في قانون الموجبات والعقود وقانون العمل وقانون عقود العمل الجماعية، كما في قانون الضمان الإجتماعي، وأخيراً قانون ضريبة الدخل أينما وجدت هذه العقود والتمييز بين عقود العمل وعقود أخرى، تقترب منها، كما يعالج مسألة الخاضعين لقانون ضريبة الدخل والخاضعين لاشتراكات الضمان الإجتماعي أو المنتسبين إليه وموجبات أرباب العمل وموجبات بعض المستخدمين والعمال في إطار القانونين المذكورين، كما يعالج الإشكالات التي تواجه المكلفين والخاضعين أو المنتسبين لهذه القانونين في المراسيم والقرارات والتعليمات والتعاميم وغيرها، والحلول المطروحة لهذه الإشكالات.
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