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Bedeutung der Gewerbesteuer nach der Unternehmensteuerreform

Bedeutung der Gewerbesteuer nach der Unternehmensteuerreform

          
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About the Book

Wissenschaftlicher Aufsatz aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Sprache: Deutsch, Abstract: Der Bundestag hat am 25. Mai 2007 das Unternehmensteuerreformgesetz 2008 verabschiedet und es wurde am 17. August 2007 im Bundesgesetzblatt veröffentlicht. Die Ziele der Bundesregierung, die im allgemeinen Teil der Gesetzesbegründung genannt werden, sind: - "Bekämpfung der Arbeitslosigkeit, - Abbau der Staatsverschuldung, - Bewältigung des demografischen Wandels und - eine intelligente Reaktion auf den Veränderungsdruck der Globalisierung". Die oben genannten Ziele sollen durch folgende Eckpunkte des Reformvorhabens erreicht werden: - Absenkung des nominalen Steuersatzes für Kapitalgesellschaften von 38,65 % (Thesaurierungsbelastung von Kapitalgesellschaften mit Körperschaftsteuer von 25 %, Solidaritätszuschlag und Gewerbesteuer bei einem Hebesatz von 400 %) auf 29,83 % (Thesaurierungsbelastung mit Körperschaftsteuer 15 %, Solidaritätszuschlag und Gewerbesteuer bei einem Hebesatz von 400 %); - Verhinderung der Bildung einer hohen Fremdkapitalquote deutscher Unternehmen durch die so genannte Zinsschranke; - Belastungsneutralität der thesaurierten Gewinne für die unterschiedlichen Rechtsformen durch die Einführung eines weiteren Steuersatzes (28,25 %) für thesaurierte Gewinne von Personenunternehmen; - Umgestaltung der Gewerbesteuer; - Einführung einer Abgeltungsteuer für Zins- und Dividendenerträge sowie für Veräußerungsgewinne von Kapitalanlagen. In dieser Hausarbeit soll jedoch nur auf die Betrachtung der Gewerbesteuer nach der neuen Unternehmensteuerreform eingegangen werden. Dies geschieht in den drei Hauptkapiteln, in denen auf die Änderungen der Gewerbesteuer (Kapitel 2), die steuerliche Behandlung der Gewerbesteuer im Einkommensteuergesetz (Kapitel 3) und die steigende Bedeutung der Gewerbesteuer im Vergleich zur Körperschaftsteuer (Kapitel 4) näher eingegangen wir


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Product Details
  • ISBN-13: 9783640755967
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 30
  • Series Title: German
  • Weight: 50 gr
  • ISBN-10: 3640755960
  • Publisher Date: 26 Feb 2016
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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