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Investitionszulagen und Sonderabschreibungen in den neuen Bundesländern: Ein Vergleich der wirtschaftlichen Förderung in 1998 und ab 1999

Investitionszulagen und Sonderabschreibungen in den neuen Bundesländern: Ein Vergleich der wirtschaftlichen Förderung in 1998 und ab 1999

          
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About the Book

Inhaltsangabe: Inhaltsverzeichnis: Inhaltsverzeichnis: INHALTSVERZEICHNISI ABKÜRZUNGSVERZEICHNISIV ABBILDUNGSVERZEICHNISVII TABELLENVERZEICHNISVIII 1.EINLEITUNG1 1.1AUFGABE UND ZIELSETZUNG DER ARBEIT1 1.2VORGEHENSWEISE UND EINGRENZUNG2 2.STEUERLICHE VERGÜNSTIGUNGEN NACH DEM INVESTITIONSZULAGENGESETZ3 2.1VORBEMERKUNGEN3 2.2INVESTITIONSZULAGENGESETZ 19993 2.2.1Einführung3 2.2.2Zulagenberechtigung und Inkrafttreten4 2.2.3Betriebliche Investitionen5 2.2.4Modernisierungsmaßnahmen an Mietwohngebäuden sowie Mietwohnungsneubauten im innerörtlichen Bereich8 2.2.5Modernisierungsmaßnahmen an einer eigenen Wohnzwecken dienenden Wohnung im eigenen Haus10 2.2.6Bemessungsgrundlage11 2.2.7Weitere Punkte zum Investitionszulagengesetz 199912 2.2.8Fördersätze und Förderzeiträume des InvZulG 199915 2.3INVESTITIONSZULAGENGESETZ 199616 2.3.1Einführung16 2.3.2Geförderte Investitionen und die Höhe der Zulage16 2.3.3Überblick über die Fördersätze des InvZulG 199619 3.STEUERLICHE VERGÜNSTIGUNGEN NACH DEM FÖRDERGEBIETSGESETZ20 3.1VORBEMERKUNGEN20 3.2SONDERABSCHREIBUNG NACH DEM FÖRDERGEBIETSGESETZ20 3.2.1Einführung20 3.2.2Anspruchsberechtigte und Fördergebiet21 3.2.3Sonderabschreibung bei beweglichen Wirtschaftsgütern des Anlagevermögens22 3.2.4Begünstigung von unbeweglichen Wirtschaftsgütern23 3.2.5Umfang der Sonderabschreibungen25 3.2.6Restwertabschreibung28 3.3ABZUGSBETRAG BEI ZU EIGENEN WOHNZWECKEN GENUTZTEN GEBÄUDEN29 3.3.1Allgemeines29 3.3.2Eingrenzung des Sonderausgabenabzugs29 3.3.3Miteigentum30 3.3.4Wechsel von der Eigen- zur Fremdnutzung30 4.SYNOPSE DER ALTEN UND DER NEUEN REGELUNGEN31 4.1FÖRDERUNG BETRIEBLICHER INVESTITIONEN31 4.1.1Theoretische Auseinandersetzung31 4.1.2Beispielsachverhalte und Schlußfolgerungen36 4.1.2.1Bewegliche Wirtschaftsgüter36 4.1.2.2Betrieblich genutzte Gebäude44 4.1.3Vorstellung von Berechnungsschemen49 4.1.3.1Bewegliche Wirtschaftsgüter49 4.1.3.2Betrieblich genutzte Gebäude50 4.2MODERNISIERUNGSMAßNAHMEN AN MIETW


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Product Details
  • ISBN-13: 9783838637884
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Weight: 249 gr
  • ISBN-10: 3838637887
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 184
  • Series Title: German
  • Sub Title: Ein Vergleich der wirtschaftlichen Förderung in 1998 und ab 1999
  • Width: 148 mm


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Investitionszulagen und Sonderabschreibungen in den neuen Bundesländern: Ein Vergleich der wirtschaftlichen Förderung in 1998 und ab 1999
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Investitionszulagen und Sonderabschreibungen in den neuen Bundesländern: Ein Vergleich der wirtschaftlichen Förderung in 1998 und ab 1999
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