Part Two: Answer the questions and confusions about of Khums and Zakat:

1.What is thepurposeofKhumsand Zakat?

For permission from the Public account for the activities of real and legal persons, Part of the profit as royalties or goodwill, received. royalties as taxes be kind of rental fee that is the ratio of profit. also since the royalties must be divided equally between all people; thus should be the share of those who have not privilege or have the weak privilege  of this royalties more than others. and the royalties should be added to the subsidy account.   

 2. receive a share of the profits legal persons and zakat,was computable but need to organizing and planning by the governments and issue of Khums is for the parts that identify and calculate their profits be difficult but it is easy to receive and requires a minimum of organization. also consumption of Khums it is belong to the very sensitive and vital sectors and requires a minimum of organization. thus  in assigns of the Khums Perhaps the legislator wishes that always the group been independent of the government and be able to confront their deviation and keep people awake and ready also to strengthen this spirit, of this group Sadat is better be used in the manage of different sectors of society.

3. Khums and Zakat has educational effect on society and leads to better manage the costs. Also due to the large variety of costs for individuals, the share of natural persons and Khums of its profit, is less than the Profit share of legal entities

 And Khums leads to better manage the costs and to lack of accumulation of wealth and leads to a better distribution of wealth in society.

ادامه نوشته

Review the issue Khums and Zakat in terms of economic and accounting principles:

Khums and Zakat are the economic miracles of the Quran, but for various reasons have remained obsolete and unknown;

This entry is written in terse based on economic principles and accounting and consists of two parts; a section is benefit Khums and expressed in the form of formula and the second part is a response to questions raised about Khums and Zakat.   

                     

ادامه نوشته

بررسی مساله خمس و زکات از نظر اصول اقتصادی و حسابداری:

بخش دوم : پاسخ به سوالات و ابهامات در مورد خمس و زکات:

در این بخش به شبهاتی در مورد خمس و زکات پاسخ داده می شود.

 

ادامه نوشته

بررسی مساله خمس و زکات از نظر اصول اقتصادی و حسابداری:

خمس و زکات از معجزات اقتصادی قرآن می باشند؛ اما به دلایل متعددی مهجور و ناشناخته مانده اند؛ این مطالب بر اساس اصول اقتصادی و حسابداری به طور مختصر و مفید نوشته شده و شامل دو بخش است؛ یک بخش خمس منفعت کسب در قالب فرمول بیان شده و بخش دوم پاسخ به سوالات و ابهاماتی در مورد خمس و زکات می باشد.

فرمول خمس منفعت کسب:

مانده درآمد پایان دوره+مازاد درآمد مشمول خمس سالهای قبل - ذخیره هزینه ضروری احتمالی =درآمد مشمول خمس+ اقساط پرداخت شده وام غیر ضروری از محل درآمد + دارایی و هزینه غیر ضروری از محل درآمد+ ملزومات مصرف نشده (به ارزش جاری)=منفعت مشمول خمس*20%=خمس

 

 

ادامه نوشته