راهکاری برای اقتصاد بدون تکیه به نفت

Income before the end of the period

                         Surplus income from previous years included the Khums +   

= storageProbable Essential Cost -

+ income included the Khums   

+ Unnecessaryloan installmentscontributions from income

+Unnecessary Assets and cost

=Un Used Essentials from income (Current value)

Khums =20%*Interests included the Khums

Description of the Khums formula:

For calculating profit and Khums is effective five-factor.assets, capital, liabilities, Cost and income about these five factors and their role in determining Khums expressed tips.

(A) Assets and capital:  

1- Company assets is from the capital or income and capital to the company be loaned; therefore, the interests of capital belong to the company's income also for capital, we consider the cost of capital.

2-for individuals often necessary assets is created from the income  and if necessary, is created from the capital; also for individuals because of the owner of capital and income is one; do not consider the capital cost. and the capital principle and interest on these assets returns to Place of creation of assets.     

 3. inherit assets, money, dowry, gifts and donations , the principal and interest debt and any asset that is acquired out of current income; they are out-of-activities of person and not included the Khums.this asset interests, such as sales, rental, interest and other cases not included the Khums.

(B)Debt:

1. The necessary costs and storage probable essential costs provide contributions from income; if the debt is spent for essential costs, loan installments paid Contributions from income, if the loan is not for essential costs, cannot be paid its installments contributions from income; if paid; should the paid installments, added to the end of income included the Khums

 2. For essential debt and in the time necessity and desperation, maximum amount of loans and debt that can be storage; but it is better to use the structure of insurance to cover the debts risk  

(C) Costs

1. Costs are usually contributions from income. and when necessary, can also be from the capital or the debt. in the Khums formula order to unnecessary assets and cost, is the assets and costs it is not necessary or be usable. also in this condition unnecessary assets and cost must exit of costs, and added to the income included the Khums and then transferred to the capital.

Therefore forgiveness, gift, giving and any other cost if are contributions from income and is not necessary; as the cost is not assumed and must be added to the Period income. also in order that the Khums value and income in a period of time be equal; also it is necessary that property or money that exits of current income; with current value is calculated.  

2- While forgiveness be accepted as the necessary cost that be in the customary And the level of individual financial and also everything has been forgiven, should be the essential cost of its recipient. Also inheritance is a forcible transfer and if it included the Khums; after Payment the Khums, it is transferable.

3-The order of the essentials, is all items of household consumption such as foodstuffs, products for health and other items are that Provided contributions from income  also remaining essentials at the end of the period included the Khums.

 4. Part of the costs of people is storage Probable essential cost. Some tips expressed in this field:

1-4: storage Probable Essential cost such as insurance cost of labor and capital, is Accepted by the accounting standards and also in determining the standard cost considered this cost. cases of it includes, housing, essential supplies, equipment business, education, marriage, health, insurance, essential debt and other services in a form which you buy or invest.

2-4: An important issue in the storage Probable Essential cost is the determining the amount and duration of it. The maximum amount of it should be to size the minimum amount necessary. and term it until be there when necessity;

Although, if you do not store as much as necessity; because of it tax and cost of capital; keeping it is not rational. also costs and the storage Probable Essential cost is belongs to income and whenever there is not a necessity, the interest and losses added to income.

3-4: investment cost is a kind of the Probable cost and the storage Probable cost in the form of investments can be used. also investment is in accordance with the plan investor and of periods, can change the duration and type it but investment is acceptable maximum amount of essential assets and above it will not be accepted as the cost.

It is better to be used to determined storage Probable cost, the model of investment cost and to be used for un determined and approximate costs the model of the insurance structures. also today about storage Probable cost there is no uniformity of treatment among the religious authorities; but there is a uniformity of treatment in about essential forgiveness and it can be accepted as a necessary cost also essential forgiveness includes essential costs and the storage Probable cost these items can be considered as a cost.   

5. Loan and investment be from wherever; it is Principal and interest returns to the It is source. if be the source of debt, capital and the storage Probable essential cost returned to the same source and not included the Khums. If be the contributions from surplus income; returned to the same source and when received, is included the Khums. also business capital and tools purchased, is kind of the investment And we can Purchase it from the source of storage Probable essential cost  

(D) Income:

1- Income is the result of individual activities and any benefits of the revenues, costs and storage Probable cost belongs to the current income. this interest Contains bank profits, gains from investment and deposit various activities and insurance. also the pension and Eidi is from the interest incomes and added to the current income also state aid, subsidies, public right and other items not belonging to individual income and they added to the capital.

 2. If There is the previous year surplus  income  and not paid Khms is added to the income, end of the period .also if  debts and investment be from the previous year surplus income , when received  must recorded in the previous year surplus income  and included the Khums.also, any costs, gift, transfer or sale of surplus income not paid Khums, should pay it Khums itself or its receptor,

3. Each person must have a current income or be dependents; the order of income, is all income of dependent family members and the order of cost, is all costs of dependent family members. also for paying the Khums, is not a criterion the realization of income; but income must be received or that be easily receivable.  

Also income with changing hands between individuals are not exempt from Khums and any fraud to reduce the income or increase the costs in during the period were not acceptable.