Читать книгу German Profit Taxes - Christoph Freichel - Страница 5
Table of contents
Оглавление1Introduction to German profit tax law
1.4.2Classification of the tax types
1.4.3.1Taxpayer and/or taxable subject
1.4.3.2Subject of taxation and/or taxable object
1.4.3.4Tax threshold, tax allowance, deductible amount
2.1Basic principles of personal income tax
2.1.1Characterization, importance and principles of personal income tax
2.1.1.2Characteristics and demarcation of the personal income tax
2.1.1.3Fiscal and economic importance
2.1.1.4Principles of income taxation
2.1.1.5The two forms of income tax assement
2.1.2Personal and impersonal liability for personal income tax
2.1.3Personal liability for personal income tax
2.1.3.1Types of unlimited tax liability
2.1.3.2Types of limited tax liability
2.1.3.3Problem of double taxation
2.1.4Impersonal liability for personal income tax
2.1.4.2Determination of the personal income tax
2.1.4.3Classification of earnings and expenses
2.1.5.1Assessment period and determination period
2.2Determination of taxable income
2.2.1.1Overview of the methods of determining income
2.2.1.2Determination of profit
2.2.1.3Determination of surplus income
2.2.2.1The profit income types
2.2.2.2The surplus income types
2.2.2.3Compensation and income from previous employment (Sec. 24 EStG)
2.2.3Determination of the total amount of income
2.2.3.1Elderly allowance (Altersentlastungsbetrag)
2.2.3.2Tax allowance for single parents
2.2.3.3Deduction for farmers and foresters
2.2.4Fiscal treatment of losses
2.2.5.1Concept of special expenses
2.2.5.2Unlimited deductible special expenses
2.2.5.3Limited deductible special 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
2.2.8.3Special 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
2.3.2Other partners of a partnership
3.1.2.1Unlimited tax liability
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
3.2.4From the total amount of income to the remaining corporate income tax payment/refund
4.1.1Characterization of trade tax
4.2.1Additions under Sec. 8 GewStG
4.2.2Deductions under Sec. 9 GewStG
4.2.4Tax allowance, federal tax rate, municipal rate and advance payments
4.4Lump-sum crediting of trade tax
4.5Final question on trade tax
5.1Principle of legal neutrality of taxation
5.2Approaches for the implementation of legal form neutral taxation in Germany
6.1Information regarding corporate income tax
6.2Information regarding personal income tax
6.4.1Determination of the taxable income/provision for trade tax/provision for corporate income tax
6.4.2Calculation of the tax liability for 2018
6.4.2.1Application of the flat-rate withholding tax within the meaning of Sec. 32d EStG
6.4.2.2Application of the partial-income method within the meaning of Sec. 3 no. 40 lit. d EStG
