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Erbschaftsteuer

Erbschaftsteuer


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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: teilgenommen, Fachhochschule Flensburg, Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit besteht darin, die Anwendung des ErbStG zu beschreiben. Dazu gehört auch die Anwendung des ErbStG, der ErbStDV sowie der ErbSt-Richtlinien und ErbSt-Hinweise. Zunächst wird geklärt, wer und was steuerpflichtig ist. Nach der Frage der steuerpflichtigen Vorgänge wird auf die Bewertung eingegangen. Die Steuerklassen, Freibeträge, Steuersätze und die Tarifbegrenzung werden erläutert. Abschließend wird die Steuerfestsetzung und -erhebung erklärt. Die Kapitel - und Abschnittüberschriften decken sich in der Regel mit den Überschriften des ErbStG in der nichtamtlichen Fassung, erschienen in "Wichtige Steuergesetze mit Durchführungsverordnungen", 53. Auflage, Verlag Neue Wirtschafts-Briefe, Herne/Berlin 2005. Um den Umfang dieser Arbeit nicht zu sprengen wird in vielen Teilen nur der Grundsatz dargestellt, Details bleiben außer Betracht. Außer den steuerlichen Regelungen existiert auch das 5. Buch des BGB zum Thema Erbrecht. Hier werden z.B. die Begriffe 'Erbfall', 'Erbschaft' oder 'Erben' definiert. Auf die gesetzliche Erbfolge, die gesetzlichen Erbanteile usw. wird hier nicht eingegangen, da das bereits Bestandteil des Gastvortrags von Frau Asmus-Reimer (StB) war. Verkürzt wird die Erbschaft- und Schenkungsteuer Erbschaftsteuer genannt, obwohl auch Schenkungen unter die Vorschriften des ErbStG fallen. Der Grund hierfür ist, dass ansonsten steuerpflichtige Vorgänge durch Schenkungen vermieden würden. Die ErbSt ist eine direkte Steuer, d. h. Steuerschuldner und Steuerträger sind ein und dieselbe Person. Weiterhin handelt es sich um eine Landessteuer, das gesamte Erbschaft- und Schenkungsteueraufkommen steht den Bundesländern zu. Sie ist sowohl Besitz- (als Steuer vom Vermögen) als auch Verkehrsteuer (da rechtliche oder wirtschaftliche Akte oder Vorgänge besteuert werden).


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Product Details
  • ISBN-13: 9783656521143
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 95 gr
  • ISBN-10: 365652114X
  • Publisher Date: 24 Nov 2013
  • Height: 210 mm
  • No of Pages: 24
  • Series Title: German
  • Sub Title: Die Anwendung des ErbStG
  • Width: 148 mm


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