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Unternehmensteuerreform 2008 - Die Thesaurierungsbegünstigung bei Personenunternehmen

Unternehmensteuerreform 2008 - Die Thesaurierungsbegünstigung bei Personenunternehmen

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Fachhochschule für Wirtschaft Berlin, Sprache: Deutsch, Abstract: 1.1 Einführung und Vorgehensweise Diese Diplomarbeit beschäftigt sich mit der ab dem 01. Januar 2008 geltenden Thesaurierungsbegünstigung für Personenunternehmen .Die Thesaurierungsbegünstigung ist im Rahmen der Unternehmensteuerre-form 2008 neu in das Einkommensteuergesetz eingefügt worden. Die Vorschrift beinhaltet ein Wahlrecht für bilanzierende Personenunter-nehmen, einbehaltene Gewinne einem ermäßigten Einkommensteuer-satz zu unterwerfen. Die Begünstigung wird schließlich bis zur Ent-nahmehandlung aufrechterhalten. Die spätere Entnahme der zunächst ermäßigt besteuerten Gewinne unterliegt einer Nachbelastung in Höhe von 25 Prozent. Zunächst wird die Entstehung der Regelung beginnend mit dem Koali-tionsvertrag von CDU, CSU und SPD vom 11. November 2005 bis hin zur Gesetzesverkündung am 17. August 2007 im Bundesgesetzblatt vorgestellt und beschrieben. Im nächsten Abschnitt wird die Vorschrift des § 34 a EStG skizziert und erörtert. Die Regelung enthält neun Absätze. Jeder Absatz wird im Einzelnen dargestellt und dessen Funktionsweise analysiert. Dabei wird auf die Intention des Gesetzgebers bezüglich der Unternehmens-teuerreform 2008 anhand der Gesetzesbegründung der Regierungsfrak-tionen und der Bundesregierung eingegangen. Im weiteren Verlauf der Arbeit werden Kritik zur Thesaurierungsbe-günstigung, Probleme und Lösungsansätze aus der Literatur, sowie aus Stellungnahmen verschiedener Bundesverbände, Institute, Kammern, Gewerkschaften, sowie Professoren, Wirtschaftsprüfern und Steuerbe-ratern aufgezeigt und gegenübergestellt. Dabei wird untersucht, ob die Zielsetzungen des Gesetzgebers mit Hilfe der Thesaurierungsbegünsti-gung gem. § 34 a EStG erfüllt werden.


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Product Details
  • ISBN-13: 9783640121427
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr
  • ISBN-10: 3640121422
  • Publisher Date: 29 Jul 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm


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