نسبة تحمل الشركات من قانون التأمين الصحى الشامل

[fusion_builder_container hundred_percent=”no” equal_height_columns=”no” menu_anchor=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” background_color=”” background_image=”” background_position=”center center” background_repeat=”no-repeat” fade=”no” background_parallax=”none” parallax_speed=”0.3″ video_mp4=”” video_webm=”” video_ogv=”” video_url=”” video_aspect_ratio=”16:9″ video_loop=”yes” video_mute=”yes” overlay_color=”” video_preview_image=”” border_size=”” border_color=”” border_style=”solid” padding_top=”” padding_bottom=”” padding_left=”” padding_right=””][fusion_builder_row][fusion_builder_column type=”1_1″ layout=”1_1″ background_position=”left top” background_color=”” border_size=”” border_color=”” border_style=”solid” border_position=”all” spacing=”yes” background_image=”” background_repeat=”no-repeat” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” margin_top=”0px” margin_bottom=”0px” class=”” id=”” animation_type=”” animation_speed=”0.3″ animation_direction=”left” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” center_content=”no” last=”no” min_height=”” hover_type=”none” link=””][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=””]

نسبة تحمل الشركات من قانون التأمين الصحى الشامل رقم 2 لسنة 2018

إعتباراً من الإقرار الضريبى لعام 2018 ستقوم كافة الشركات (فردية – أشخاص إعتبارية) بسداد 2.5 فى الاف من حجم مبيعاتها كمساهمة تكافلية فى نظام التأمين الصحى الشامل طبقا لقانون رقم 2 لسنة 2018 و لائحته التنفيذية و طبقا للمنشور فى الكتاب الدورى رقم (41) لسنة 2018 لرئيس مصلحة الضرائب المصرية و هذه المساهمة لا تعتبر من التكاليف الواجبة الخصم (لن تعتبر كمصروف بل ستعامل معاملة الضريبة على الدخل للشركات كأنها أحد مصادر توزيع الارباح حتى لو الشركة تحقق صافى خسائر).

[/fusion_text][/fusion_builder_column][fusion_builder_column type=”1_3″ layout=”1_2″ spacing=”” center_content=”no” hover_type=”none” link=”” min_height=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” background_color=”” background_image=”” background_position=”left top” background_repeat=”no-repeat” border_size=”0″ border_color=”” border_style=”solid” border_position=”all” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” margin_top=”” margin_bottom=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” last=”no”][fusion_button link=”https://www.hpaconsultant.com/wp-content/uploads/2019/01/إقرار-ضريبة-الاشخاص-الاعتبارية-2018.pdf” text_transform=”” title=”” target=”_self” link_attributes=”” alignment=”center” modal=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” color=”default” button_gradient_top_color=”” button_gradient_bottom_color=”” 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link=”https://www.hpaconsultant.com/wp-content/uploads/2019/01/الكتاب-الدورى.pdf” text_transform=”” title=”” target=”_self” link_attributes=”” alignment=”center” modal=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” color=”default” button_gradient_top_color=”” button_gradient_bottom_color=”” button_gradient_top_color_hover=”” button_gradient_bottom_color_hover=”” accent_color=”” accent_hover_color=”” type=”” bevel_color=”” border_width=”” size=”xlarge” stretch=”yes” shape=”pill” icon=”” icon_position=”left” icon_divider=”no” animation_type=”slide” animation_direction=”left” animation_speed=”0.5″ animation_offset=””]تحميل الكتاب الدورى (41) لسنة 2018 [/fusion_button][/fusion_builder_column][fusion_builder_column type=”1_3″ layout=”1_2″ spacing=”” center_content=”no” hover_type=”none” link=”” min_height=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” background_color=”” background_image=”” 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animation_offset=””]تحميل قانون التأمين الصحى الشامل[/fusion_button][/fusion_builder_column][fusion_builder_column type=”1_1″ layout=”1_1″ spacing=”” center_content=”no” link=”” target=”_self” min_height=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” background_color=”” background_image=”” background_image_id=”” background_position=”left top” background_repeat=”no-repeat” hover_type=”none” border_size=”0″ border_color=”” border_style=”solid” border_position=”all” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” margin_top=”” margin_bottom=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” last=”no”][fusion_imageframe image_id=”25304|full” max_width=”” style_type=”” blur=”” stylecolor=”” hover_type=”liftup” bordersize=”” bordercolor=”” borderradius=”” align=”none” lightbox=”no” gallery_id=”” lightbox_image=”” lightbox_image_id=”” alt=”” 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