Ein Konzept zur international vergleichenden Analyse von ... - IFCN

Anhang 3 227
3.1.2 TIPI-CAL Input – Farm Data (Seite 3)
2.6 Taxes option & data
1. Gerneral tax options Unit 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
VAT / Sales taxes 1-3 2 2 2 2 2 2 2 2 2 2
1=no additional VAT calc., 2= calc. VAT on all input
and outputs, 3=calc. VAT only on outputs (Sales tax)
Profit for tax calculations
2. Tax & profit data of the partners
Non taxable off farm income
1-2 1
1=each years profit, 2=rolling average from 3 years
(actual 2 previous year profits)
(used for consumption) 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Partner 1 C/year 0 0 0 0 0 0 0 0 0 0
Partner 2 C/year 0 0 0 0 0 0 0 0 0 0
Partner 3 C/year 0 0 0 0 0 0 0 0 0 0
Partner 10 C/year 0 0 0 0 0 0 0 0 0 0
Taxable off farm income per partner
Partner 1 C/year 0 0 0 0 0 0 0 0 0 0
Partner 2 C/year 0 0 0 0 0 0 0 0 0 0
Partner 10 C/year 0 0 0 0 0 0 0 0 0 0
Shares of Profit to partners Germany (nat.Pers:100 = total farm profit, Jur.Pers:100=Ausgeschütteter Gewinn)
Partner 1 0,0x 1 1 1 1 1 1 1 1 1 1
Partner 2 0,0x 0 0 0 0 0 0 0 0 0 0
Partner 10 0,0x 0 0 0 0 0 0 0 0 0 0
Tax code (number of taxable Personsper partner - 1= 1 Person, 2=2 Persons (married) )
Partner 1 0-2 2 2 2 2 2 2 2 2 2 2
Partner 2 0-2 0 0 0 0 0 0 0 0 0 0
Partner 10
Income tax deductions per partner
0-2 0 0 0 0 0 0 0 0 0 0
Partner 1 c/year 15000 15000 15000 15000 15000 15000 15000 15000 15000 15000
Partner 2 c/year 0 0 0 0 0 0 0 0 0 0
Partner 10 c/year 0 0 0 0 0 0 0 0 0 0
2.7 Self specified tax calculation (tax option/data)
1.2.1 codes for tax calculation
Use this tax calc. 0-1 0 0 0 0 0 0 0 0 0 0 0=dont use this tax, 1= use this tax
Calculate partner tax (income tax) 0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
Calculate farm tax (tax2)
1.2.2 "Income tax"
0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
Base for income calculation 1-2 2 2 2 2 2 2 2 2 2 2 1=fix value, 2= profit from TIPI-CAL
Base
Deductions
c 0 0 0 0 0 0 0 0 0 0 insert value if option is 1
fix amount from the farm profit c C per year
% amount from the farm profit after th 0,0x
Deduction per partner before tax c
Fix tax per partner c
Deduction per partner after tax
Income tax brackets
c
bound 1 c
bound 2 c
bound 3 c
bound 4 c
bound 5 c
bound 6 c
% tax in each bracket me classified above! (see info-field for explanations)
0-1 0,0x
1-2 0,0x
2-3 0,0x
3-4 0,0x
4-5 0,0x
5-6 0,0x
>6
1.2.3 Farm tax
0,0x
Base for tax calculation 1-2
Base c
fix deductions per farm c
% deduction per farm 0,0x
Tax rate 0,0x
Fix tax per farm c
Tax deduction after tax c
2.8 German tax option/data (Description partly in German)
G eneral germ an tax option
Germany legal farm option 1-4 1 1 1 1 1 1 1 1 1 1 1 EU, 2=GbR, 3=GmbH;AG, 4=eg-LuF,
GDR-Old liabilties calculation 0-1 0 0 0 0 0 0 0 0 0 0 0= no, 1= yes
O p tio n tax calcu latio n s Die Option ermöglicht es Betriebe ohne spezifische Steuern zu simulieren .
Einkommensteuer f. EU,GbR 0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
Welche ESt-Funktion 1-4 2 3 3 4 4 4 4 4 4 4 1=90-95, 2 =96, 3=97-98, 4=99-..
Körperschaftssteuer 0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
Gewerbekapitalsteuer 0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
Gewerbeertragsteuer 0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
Vermögenssteuer 0-1 0 0 0 0 0 0 0 0 0 0 0=no, 1=yes
Kapialertragsteuer 0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
Solidaritätszuschlag 0-1 1 1 1 1 1 1 1 1 1 1 0=no, 1=yes
R ü ckstellun gen nur relevant für deutsche Betriebe
Rückstellungen zu Jahresbeginn C 0 nur relevant für steuerliche Gewinn und Bilanz
Neue Rückstellungen im Jahr C 0 0 0 0 0 0 0 0 0 0 mindern Aufand im Jahr
Auflösen von Ruckstellungen C 0 0 0 0 0 0 0 0 0 0 erhöhen Aufwand in Jahr
Rückstellungen year end 0 0 0 0 0 0 0 0 0 0 0
V erm ö gen ssteu er ju ristisch er P erso n b zw . n atü rlich e P erso n
Einheitwert LUF C 0 0 0 0 0 0 0 0 0 0 nur für Gewerbe und Vermögenssteuer relevant
Betriebsvermögen C 0 0 0 0 0 0 0 0 0 0 Anlage vermögen - Umlaufvermögen - Schulden
Sonstiges Vermögen
G ew erb esteu er
C 0 0 0 0 0 0 0 0 0 0
Hebesatz der Gemeinde no. 0 0 0 0 0 0 0 0 0 0
Maßgebendes Gewerbekapital C 0 0 0 0 0 0 0 0 0 0 (§13 I GewStG)
= EHW Betriebsvermögen + 50 d. Dauerschulden - EHW Betriebsgrundstücke - Wert Beteiligungen
Körperschaftssteuer juristische Personen
Gewinnaussch. jur. Personen 0,0x 0 0 0 0 0 0 0 0 0 0 relevant for stock companies
S o lid aritätszu sch lag 0,0x 0,075 0,075 0,075 0,075 0,075 0,075 0,075 0,075 0,075 0,075