Lohnsteuerliche Behandlung bei Firmenwagengestellung
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Lohnsteuerliche Behandlung bei Firmenwagengestellung

Lohnsteuerliche Behandlung bei Firmenwagengestellung


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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich Führung und Personal - Sonstiges, Note: 2,7, Private Fachhochschule Göttingen, Sprache: Deutsch, Abstract: In Kapitel 2 wird dazu zunächst die Abgrenzung zwischen lohnsteuerfreier und lohnsteuerpflichtiger Firmenwagennutzung dargestellt. Kapitel 3 geht anschließend auf zwei verschiedene Bewertungsmethoden der Lohnsteuerpflichtigen Nutzung ein, die Fahrtenbuchmethode (Kapitel 3.1) und die 1%-Methode (Kapitel 3.2). Hier geht es vor allem darum die verschiedenen Methoden darzustellen und die Voraussetzungen sowie Vorzüge der einzelnen Methoden zu veranschaulichen. Kapitel 4 differenziert die Bewertung von Fahrten zwischen Wohnung und regelmäßiger Arbeitsstätte von der Bewertung der Privatfahrten nach der 1%-Methode. Hier werden in Kapitel 4.2 die aktuelle Änderung in der Einzelbewertung dargestellt und Unterschiede zu der bisherigen Bewertung anhand der 0,03%-Methode (Kapitel 4.1) erläutert. Die je nach Wahl der Bewertungsmethode verschiedenen steuerliche Belastungen des Arbeitnehmers sollen anhand von Berechnungsbeispielen in Kapitel 5 veranschaulicht werden. Das Fazit in Kapitel 6 fasst die Erkenntnisse zusammen und versucht einen Ansatz zur Beantwortung der Frage nach der gerechten Bewertung und lohnsteuerlichen Belastung im Verhältnis zum Arbeitsaufwand des Arbeitnehmers zu geben.


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Product Details
  • ISBN-13: 9783656265214
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 95 gr
  • ISBN-10: 3656265216
  • Publisher Date: 29 Sep 2012
  • Height: 210 mm
  • No of Pages: 24
  • Series Title: German
  • Sub Title: Aktuelle Änderungen und deren Auswirkungen
  • Width: 148 mm


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Lohnsteuerliche Behandlung bei Firmenwagengestellung
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