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

Anhang 3 254
3.2.12 Tax (Sheet Tax)
I. Aims/Activity
Calculate income and equity taxes for the farm and up to 10 partners.
II. External variables
· General options and data (country, profit for tax, other farm income, legal form)
· Information of the 10 partners (taxable other income, shares of profit, tax code, income tax
deduction)
· Country specific tax options and data
III. The calculations
1. Additional calculations
· Profit used for simulation of taxable profits (actual year profit, average profit actual year
and 2 years backwards)
2. Calculation of German taxes
· Vermögenssteuer
· Gewerbekapitalsteuer
· Gewerbeertagssteuer
· Körperschaftssteuer
· Einkommenssteuer (using tax function 1990, 1995, 96,97,98,99, 00)
· Summary German taxes (farm taxes, taxes paid by partners)
3. Calculation in other Countries (USA, NL, UK, F, A, I, H)
IV. Results
Tax payments for the specific country for the partners and the farm
Quelle: TIPI-CAL Dokumentation, eigene Darstellung
FAL-BW
HEMME (1998)