German Profit Taxes. Christoph Freichel

Чтение книги онлайн.

СКАЧАТЬ 2.2.3.3Deduction for farmers and foresters

       2.2.4Fiscal treatment of losses

       2.2.4.1Loss compensation

       2.2.4.2Loss deduction

       2.2.5Special expenses

       2.2.5.1Concept of special expenses

       2.2.5.2Unlimited deductible special expenses

       2.2.5.3Limited deductible special expenses

       2.2.6Extraordinary expenses

       2.2.6.1Concept of extraordinary expenses

       2.2.6.2Extraordinary expenses in general cases

       2.2.6.3Extraordinary expenses in standardized cases

       2.2.7Family benefit compensation

       2.2.8Assessment basis and scale

       2.2.8.1The taxable income

       2.2.8.2Scaled income tax

       2.2.8.3Special rates according to Secs. 34 and 34a EStG

       2.2.8.4Determination of the personal income tax to be assessed

       2.2.8.5Determination of the final payment and/or the refund entitlement

       2.3Partnerships

       2.3.1Co-partner income

       2.3.2Other partners of a partnership

       3Corporate income tax

       3.1Basic principles

       3.1.1Characteristic features

       3.1.2Personal tax liability

       3.1.2.1Unlimited tax liability

       3.1.2.2Limited tax liability

       3.1.3Tax exemption

       3.2Tax assessment basis

       3.2.1Determination of taxable income

       3.2.2Adaptations of the commercial balance sheet to the tax balance sheet

       3.2.3Additions and deductions to determine the taxable income outside of the balance sheet

       3.2.3.1Hidden profit distributions

       3.2.3.2Hidden equity contributions

       3.2.3.3Tax-exempt income from investments in accordance with Sec. 8b (1) KStG

       3.2.3.4Non-deductible expenditures in accordance with Sec. 10 KStG

       3.2.3.5Non-deductible expenditures in accordance with Secs. 4 (5), (5b), 4h, 4j EStG, Secs. 8a, 8b (3) and (5) KStG

       3.2.3.6Donations

       3.2.4From the total amount of income to the remaining corporate income tax payment/refund

       4Trade tax

       4.1Basic principles

       4.1.1Characterization of trade tax

       4.1.2Subject of taxation

       4.1.3Personal tax liability

       4.2Business profit

       4.2.1Additions under Sec. 8 GewStG

       4.2.2Deductions under Sec. 9 GewStG

       СКАЧАТЬ