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Körperschaftsteuer

Körperschaftsteuer

          
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About the Book

Ebenso wie die Einkommensteuer ist die Körperschaftsteuer rechtssystematisch eine Per- sonen- oder Subjektsteuer. Während mit der Einkommensteuer das Einkommen natür- licher Personen erfaßt wird, besteuert die Körperschaftsteuer das Einkommen von juri- stischen Personen (Körperschaften). Letztere werden auch als nicht-natürliche Personen bezeichnet. Die Körperschaftsteuer ist daher innerhalb des Steuersystems im Ergebnis die "Ein- kommensteuer der juristischen Personen". Als Steuersubjekte bei der Körperschaftsteuer kommen demnach in Betracht: Aktiengesellschaften, Gesellschaften mit beschränkter Haftung, Kommanditgesellschaften auf Aktien, Genossenschaften, Versicherungsvereine auf Gegenseitigkeit, eingetragene Vereine, nicht-rechtsfähige Vereine, Stiftungen und Zweckvermögen, Kapitalgesellschaften ausländischen Rechts. Diese Aufzählung umfaßt - ohne Anspruch auf Vollständigkeit - die wichtigsten und am häufigsten vorkommenden Steuersubjekte. 2 A. Steuerpflicht Lernziel: Nach der Bearbeitung dieses Abschnittes sollen Sie beurteilen können, ob und wann eine nicht-natürliche Person von der Körper- schaftsteuer erfaßt wird, beurteilen können, ob eine nicht-natürliche Person unbeschränkt oder be- schränkt körperschaftsteuerpflichtig ist, erklären können, welche Bedeutung die Differenzierung der Steuerpflicht hat und was sie umfaßt, erklären können, wann die Steuerpflicht beginnt und wann sie endet. I. Unbeschränkte und beschränkte Steuerpflicht Entsprechend der Einkommensteuer unterscheidet auch die Körperschaftsteuer zwischen beschränkter und unbeschränkter Steuerpflicht. 1. Unbeschränkte Steuerpflicht Unbeschränkt körperschaftsteuerpflichtig sind die in § 1 KStG genannten Körperschaf- ten, Personenvereinigungen undVermögensmassen (nicht-natürliche Personen), wenn sie entweder ihre Geschäftsleitung (§ 10 AO) oder ihren Sitz (§ 11 AO) im Inland haben. Das Inland im Sinne dieser Vorschrift umfaßt das Gebiet der Bundesrepublik Deutschland einschließlich Berlin-West sowie den ihr zustehenden Festlandssockel (§ 1 Abs. 3 KStG).


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Product Details
  • ISBN-13: 9783409017589
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1981 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 156 mm
  • ISBN-10: 3409017585
  • Publisher Date: 01 Jan 1981
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 47
  • Series Title: German
  • Weight: 86 gr


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