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

Anhang 3 244
3.2.2 Farm + other Enterprises + Partners Activities
Farm activities + Other enterprises Farm tax Partner activities
1 2 3 4 5 6 7 8 9 10
Cost, return,
profit level
Consumption
Returns Input (costs) Returns Input (costs) Tax
Farm profit II
per partner
non taxable profit
for farm or other
enterprises
+ Other income
taxable, non taxable
Taxable farm income
per partner
Farm
profit
II
Farm
profit
II
Other enterprises
taxable profit
non taxable
profit
= Total income
per partner
+ Taxable other income
per partner
Taxable farm
income
Farm
profit
I
Total
farm returns
Farm
profit I
Changes in inventory
Capital gains/losses
Base for
consumption
Total income
Farm profit I
Net cash farm income
- Income tax
deductions
per partner
Net cash
farm
income
Depreciation
Other farm returns
taxable
non taxable
= Taxable income
per partner
Interest for savings
Total
farm input
Wages, rents interest
paid
Government
payments
Consumption
per partner
Taxes paid by
partners
Farm taxes paid
Fix expenses
(Overheads)
fix or related
to base
Germany
(KST, GWST, SolZ)
Dairy expenses
Dairy receipts
Germany
(EKST, SolZ)
Crop expenses
Crop receipts
Cash-flow level
+ Capital out flow + Tax farm + Tax partners + Consumption
Farm expenses
+ investments
+ principal payments
Farm receipts
+ receipts selling assets + Capital inflow
FAL-BW
HEMME (1997)