نوع مقاله : علمی پژوهشی
نویسنده
دکتری فقه و حقوق خصوصی، مدرسه عالی و دانشگاه شهید مطهری (ره)، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
The present study aims to elucidate the juristic and legal status of “reinvestment” in commercial companies, industrial complexes, and construction holding companies, particularly in relation to religious exemptions and the concept of muʾūnah (necessary expenses) within the framework of khums on business profits. Adopting a descriptive-analytical approach and relying on library-based research, this study examines the views of Imami jurists-especially Ayatollah Mahdavi Kani-alongside the provisions of commercial law and accounting standards.The findings indicate that the concept of muʾūnah in Imami jurisprudence is not confined to the personal consumption expenses of natural persons. Based on the principles of “no harm” and “preservation of order” , if allocating a portion of annual profits to reinvestment or to the maintenance of a company’s physical assets-such as commercial units within civil partnership contracts-is necessary for preserving the continuity of the legal entity, maintaining its commercial standing, and meeting customary developmental needs, such expenditures qualify as instances of muʾūnah. Consequently, khums does not attach to the company’s income prior to deducting these amounts.Accordingly, expanding and adapting the traditional concept of muʾūnah to the complex needs of legal entities within the jurisprudence of corporations not only resolves tax-related challenges and the religious obligations of corporate managers, but also contributes to the dynamism of civil jurisprudence and its alignment with the realities of the modern economy.
کلیدواژهها [English]
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