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Mehrwertsteuer in Unternehmenspolitischer Sicht

Mehrwertsteuer in Unternehmenspolitischer Sicht


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About the Book

in das neue Umsatzsteuerrecht von Rechtsanwalt Dr. G. Felix Inhaltsübersicht 1. Die steuerbaren Umsätze 2. Zur Einfuhrumsatzsteuer 3. Unternehmer 4. Steuerbefreiungen 5. Lieferungen und Leistungen in das Ausland 6. Bemessungsgrundlage 7. Vorsteuerabzug 8. Investitionsteuer 9. Entlastung der Altvorräte 10. Steuersätze 11. Steuerschuldner; Steuerschuld 12. Erhebungsform 13. Aufzeichnungspflichten 14. Sonderregelung für Kleinunternehmer 15. Besteuerung nach Durchschnittsätzen 16. Interzonenhandel 17. Neue Auslegungssituation für umsatzsteuerrechtliche Normen 18. Mehrwertsteuertaktik 19. Neues Schrifttum zur Mehrwertsteuer G.Felix 8 Im folgenden gebe ich einen steuerlichen Überblick über das neue Recht. Dabei gehe ich lediglich von den Vorschriften des Umsatzsteuergesetzes vom 29.5. 1967') und der 1. Verordnung zur Durchführung des Umsatzsteuergesetzes vom 26.7. 2 1967 ) aus. Ich stelle insbesondere auf den Blickpunkt des Unternehmers ab, den es naturgemäß in erster Linie interessiert, einerseits die Rechtsänderungen und andererseits die Neuerungen der Umsatzsteuerrechtsordnung kennenzulernen. 1. Die steuerbaren Umsätze hat der Gesetzgeber in ihrem wesentlichen Kern unverändert gelassen. Insbeson- dere ist der Leistungsaustausch in seinen Ausgestaltungen der "Lieferung" und der "sonstigen Leistung" in seinem Begriffsinhalt unangetastet geblieben. Dieselbe Feststellung gilt für die Einfuhr, für welche jetzt die Einfuhrumsatzsteuer (nicht mehr die Umsatzausgleichsteuer) erhoben wird. Näheres dazu unten in Abschnitt 2. Bereits an dieser Stelle ist hervorzuheben, daß der Gesetzgeber geneigt gewesen ist, die herkömmlichen Begriffe soweit wie möglich zu übernehmen. Es darf aber nicht übersehen werden, daß sich der materielle Inhalt der Rechtsinstitute trotz Nichtänderung der Bezeichnung stark gewandelt haben kann.


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Product Details
  • ISBN-13: 9783663002741
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 165
  • Series Title: German
  • Weight: 335 gr
  • ISBN-10: 3663002748
  • Publisher Date: 01 Jan 1967
  • Edition: 1967 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 9 mm
  • Width: 170 mm


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Mehrwertsteuer in Unternehmenspolitischer Sicht
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