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Investitionszulagengesetz 2010. Schwierigkeiten hinsichtlich der praktischen Anwendung

Investitionszulagengesetz 2010. Schwierigkeiten hinsichtlich der praktischen Anwendung

          
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About the Book

Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule für Technik, Wirtschaft und Kultur Leipzig (Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Die vorliegende Arbeit soll sich ausgewählten Einzelfragen bei der Anwendung des InvZulG 2010 widmen. Dabei geht es um die Voraussetzungen der Inanspruchnahme von Investitionszulagen. Nicht zuletzt, weil die Angaben des Antragstellers subventionserhebliche Tatsachen darstellen, die u. U. strafrechtliche Sanktionen nach sich ziehen oder zumindest zur Rückzahlung erhaltener Investitionszulagen führen können. Insofern ist besondere Sorgfalt bei der Erstellung eines Antrages auf Investitionszulage geboten. Mit den gewonnenen Kenntnissen aus den identifizierten Problemstellungen sollen am Ende dieser Arbeit eine Zusammenstellung von Hinweisen und ein Fragebogen die Anwendung des InvZulG 2010 hinsichtlich der betrachteten Voraussetzungen für den Anspruchsberechtigten bzw. seinen Berater erleichtern. Zum Jahresende 2009 läuft das momentan gültige Investitionszulagengesetz 2007 aus. Mit dem Investitionszulagengesetz 2010 geht die Investitionszulage in die nächste und wohl letzte Runde. Mit Beschluss des Gesetzes am 7. Dezember 2008 ermöglicht die Bundesregierung erneut die steuerliche Förderung von Investitionen in den neuen Bundesländern bis zum Jahr 2013. Durch Impulse für Unternehmer, Investitionsvorhaben in den neuen Bundesländern durchzuführen, sollen neue Arbeitsplätze entstehen bzw. bestehende erhalten werden. Dadurch wird im noch immer strukturell schwächeren Ostdeutschland die Wirtschaft nachhaltig gestärkt.


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Product Details
  • ISBN-13: 9783346574268
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 160
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3346574261
  • Publisher Date: 02 Jan 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 217 gr


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