Abschreibung sogenannter digitaler Wirtschaftsgüter. Aktuelle Entwicklungen
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Abschreibung sogenannter digitaler Wirtschaftsgüter. Aktuelle Entwicklungen

Abschreibung sogenannter digitaler Wirtschaftsgüter. Aktuelle Entwicklungen


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Augsburg (Institut für Betriebswirtschaftslehre), Sprache: Deutsch, Abstract: Diese Seminararbeit befasst sich mit der Abschreibung sogenannter digitaler Wirtschaftsgüter, die die aktuellen Entwicklungen vor dem Hintergrund der Corona-Pandemie darlegt. Zur Abmilderung der wirtschaftlichen Folgen der Corona-Pandemie und zur weiteren Förderung der Digitalisierung wurde mittels eines Beschlusspapiers vom 19.01.2021 eine Möglichkeit zur Sofortabschreibung bestimmter digitaler Wirtschaftsgüter auf den Weg gebracht. Mit dem im Bundessteuerblatt Teil I veröffentlichten Schreiben des Bundesministeriums der Finanzen (BMF) vom 26. Februar 2021 wurde daraufhin eine Verwaltungsanweisung geschaffen, die eine Option zur Änderung der Nutzungsdauer solcher, in diesem BMF-Schreiben explizit festgelegten Wirtschaftsgüter ermöglicht. Diese Änderung der Verwaltungsauffassung ermöglicht demnach rückwirkend zum 01.01.2021 die Möglichkeit des sofortigen Betriebsausgaben- bzw. Werbungskostenabzugs für "Computerhardware und Software zur Dateneingabe und -verarbeitung". Aufgrund der besonders schnell voranschreitenden Digitalisierung und dem folglich wachsenden Einsatz digitaler Arbeitsmittel sowohl bei Privatpersonen als auch in Unternehmen jeglicher Größenklasse hat sich zwischen der steuerlich vorgesehenen und der wirtschaftlich realistischen Nutzungsdauer vor dem Hintergrund der stetigen Weiterentwicklung von Hard- und Software eine Diskrepanz entwickelt. Diesbezüglich erfolgte durch jenes BMF-Schreiben vom 26. Februar 2021 eine dringend notwendige Anpassung unter Berücksichtigung der tatsächlichen Verhältnisse, welche neben den materiellen- und zeitlichen Anwendungsbereich zudem die wahlweise anzuwendende, nicht gesetzlich festgelegte Nutzungsdauer von nur einem Jahr (Sofortabschreibung) zugrunde legt. Aus steuerrechtlicher Sicht stellt gerade die geschaffene Option ein


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Product Details
  • ISBN-13: 9783346592316
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346592316
  • Publisher Date: 30 Jan 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 95 gr

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Abschreibung sogenannter digitaler Wirtschaftsgüter. Aktuelle Entwicklungen
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