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Rücklagenbildung bei gemeinnützigen Körperschaften als Mittel der periodenübergreifenden Selbstfinanzierung

Rücklagenbildung bei gemeinnützigen Körperschaften als Mittel der periodenübergreifenden Selbstfinanzierung

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Investition und Finanzierung, Note: "-", Ekonomická univerzita v Bratislave, Sprache: Deutsch, Abstract: Die Grundlagen und Voraussetzungen für die Gemeinnützigkeit sind in den §§ 51 bis 68 AO festgelegt. Nach dem Grundsatz der zeitnahen Mittelverwendung müssen gemeinnützige Körperschaften die zugeflossenen Mittel im Jahr der Vereinnahmung, spätestens jedoch mit Ablauf des Folgejahrs für satzungsmäßige Zwecke verwenden. Dies hat zur Folge, dass das Rechtsgebilde die Mittel zwar entsprechend der Satzung verwendet, jedoch nicht immer sinnvoll eingesetzt und die satzungsmäßigen Ziele dadurch nicht oder nur unter erschwerten Bedingungen zu realisieren sind. Um diese zu erreichen und auch der gemeinnützigen Körperschaft die Möglichkeit der "Risikovorsorge" und der "Vermögensbildung" zu ermöglichen, hat der Gesetzgeber die zulässige Rücklagenbildung in der AO und im AEAO gesetzlich geregelt Selbstfinanzierung ist ein Synonym der Innenfinanzierung, also kein Mittelzufluss von außen wie bei der Außenfinanzierung (Mittelzufluss von außerhalb des Unternehmens). Bei der Innenfinanzierung erzielt eine gemeinnützige Körperschaft Einnahmen bzw. Umsätze in seinen steuerlichen Tätigkeitsbereichen. Dazu müssen zwei Voraussetzungen erfüllt sein. Zum einen müssen die Einnahmen bzw. Verkaufserlöse der Körperschaft in liquider Form zugeflossen sein und somit das Bankguthaben oder den Kassenbestand erhöht haben. Zum anderen dürfen dem Geldmittelzufluss in derselben Periode keine ausgabewirksamen Aufwendungen gegenüberstehen. Diese Bedingungen werden bei der (offenen) Selbstfinanzierung erfüllt, wenn finanzwirtschaftliche Überschüsse bzw. Gewinne in den steuerlichen Tätigkeitsbereichen erzielt werden und diese in derselben Periode nicht oder nur zum Teil für ausgabewirksamen Aufwand verwendet werden. Diese Mittel stehen der gemeinnützigen Körperschaft zur Realisierung bestimmter Projekte oder zum Vermögensaufbau z


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Product Details
  • ISBN-13: 9783640198344
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640198344
  • Publisher Date: 05 Nov 2008
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr


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