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steuerliche Behandlung geringwertiger Wirtschaftsgüter vor der Unternehmenssteuerreform 2008 bis zum Wachstumsbeschleunigungsgesetz 2010

steuerliche Behandlung geringwertiger Wirtschaftsgüter vor der Unternehmenssteuerreform 2008 bis zum Wachstumsbeschleunigungsgesetz 2010

          
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About the Book

Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Technische Universität Chemnitz (Betriebswirtschaftliche Steuerlehre und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: In der vorgelegten Arbeit wurde die im Zeitablauf unterschiedliche Behandlung geringwertiger Wirtschaftsgüter begutachtet. Dabei sind diverse Veränderungen vorgenommen worden, die teils positiv, teils negativ zu bewerten sind. Mit dem UntStRefG 2008 erfolgte die ältere der beiden Änderungen im Bereich der geringwertigen Wirtschaftsgüter. Das zuvor ermöglichte Wahlrecht zwischen dem Sofortabzug als Betriebsausgabe und der normalen AfA gem. § 7 EStG wurde abgeschafft. An dessen Stelle trat die Pflicht des Sofortabzugs, sofern die herabgesetzte Grenze von 150,01 unterschritten wurde. Wirtschaftsgüter mit Anschaffungskosten darüber und bis 1.000 waren in einen Sammelposten einzustellen. Mit diesem Schritt erfolgte eine erhebliche Einschränkung in Bezug auf die Abschreibungsmöglichkeiten und deren Flexibilität. Der erwünschte Vereinfachungseffekt tritt nur bedingt ein. Lediglich die generelle Pool-Auflösung zu einem Fünftel im Jahr der Bildung, oder die gemeinsame AfA verschiedener Güter durch den Pool, stellt eine Vereinfachung dar. Diese müssen jedoch als branchenabhängig betrachtet werden. In Wirtschaftszweigen, in denen geringwertige Wirtschaftsgüter von wesentlicher Bedeutung für die Aussagekraft der Bilanz sind, z.B. im Hotelgewerbe, sind die Neuregelungen zu begrüßen. Dem stehen allerdings teilweise die GoB, sowie der erhebliche Aufwand durch Dokumentation, Erfassung und Verwaltung des Sammelpostenverfahrens, entgegen. In Anbetracht des oben genannten Fakts, wonach geringwertige Wirtschaftsgüter zwar einen quantitativ hohen Anteil ausmachen, aber wertmäßig kaum ins Gewicht fallen, wäre eine Anhebung der Sofortabzugsgrenze, wie sie etwa Söffing fordert, zielführender gewesen. Im Rahmen des WachsBeschG erfolgte die nächste Umgestaltung der


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Product Details
  • ISBN-13: 9783640754427
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640754425
  • Publisher Date: 20 Nov 2010
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 109 gr


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steuerliche Behandlung geringwertiger Wirtschaftsgüter vor der Unternehmenssteuerreform 2008 bis zum Wachstumsbeschleunigungsgesetz 2010
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