Schweizer Mehrwertsteuer by Theodor Gimmy at Bookstore UAE
Schweizer Mehrwertsteuer

Schweizer Mehrwertsteuer


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About the Book

1m ersten Teil der Abhandlung wird der Frage nachgegangen, war- urn eine Umsatzsteuerreform fiir die Schweiz dringend notwendig ist. Insbesondere die Erhohung der Steuersiitze der Grossisten- Warenumsatzsteuer liif3t die Schwiichen des bisherigen Steuersy- stems verstiirkt hervortreten. Die aus dem geltenden System re- sultierenden Wettbewerbsnachteile der Schweiz beim Export und auf dem 1nlandsmarkt werden anhand von Beispielen deutlich vor Augen gefiihrt. Die Einfiihrung des Mehrwertsteuersystems wfirde die Wettbewerbsneutralitiit wieder herstellen und die Benachtei- ligung des Exports beseitigen und somit der Wirtschaft nicht zu fibersehende Vorteile bringen. Der Bericht der Fachkommission Mehrwertsteuer (im folgenden kurz Fachkommission genannt) an das Eidgenossische Finanz-und Zolldepartment yom 15. August 1974 fiber Vorschliige zur Ge- staltung einer schweizerischen Umsatzsteuer nach dem Mehrwert- system (Mehrwertsteuer) ist im Februar 1975 veroffentlicht wor- den. Dadurch konnen sich die Unternehmen rechtzeitig auf das neue System einstellen, und in der Schweiz kann der Fehler einer fiber- eilten Einfiihrung eines ganzneuen Steuersystems vermieden wer- den. Mit der vorliegenden Schrift will der Verfasser dazu beitragen, die Ubergangsschwierigkeiten zu bewiiltigen. Hierbei kamen ihm seine Erfahrungen zustatten, die er bei den seinerzeitigen Umstellungen auf das Mehrwertsteuersystem in der Bundesrepublik Deutschland . und in Osterreich gesammelt hatte, und die Erkenntnis, daf3 die Mehrwertsteuer primiir ein buchhalterisches Problem ist. 1m zwei- ten Teil dieser Schrift erfolgt daher eine eingehende buchhalteri- sche Darstellung der Mehrwertsteuerfragen. Der Verfasser hat dabei besonders die Seminarerfahrung fiber die Schweizer Mehr- wertsteuer berficksichtigt.


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Product Details
  • ISBN-13: 9783409560016
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1975 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 3 mm
  • Weight: 145 gr
  • ISBN-10: 3409560017
  • Publisher Date: 01 Jan 1975
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 57
  • Series Title: German
  • Sub Title: Einführung in Das System Der Schweizer Mehrwertsteuer Mit Typischen Buchungsbeispielen
  • Width: 156 mm


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