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Die Substanzsteuern

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783409509466
Condition
New
Product Description

Das dritte Buch des Lehrwerks "Betrieb und Steuer" erlutert die fr den Betriebswirtschaftler wichtigen Elemente der zur Substanzbesteuerung gehrenden Rechtsmaterie vollstndig, systematisch, kompakt und mit vielen Beispielen angereichert. Die zehnte Auflage bercksichtigt alle fr den Stoffbereich relevanten nderungen des Steuerrechts, die bis zum Herbst 1997 eingetreten sind, und prsentiert damit den ab 1998 geltenden Rechtszustand nach der Abschaffung der Vermgensteuer und der Gewerbekapitalsteuer. Schwerpunkte der Darstellung sind, neben der in wesentlichen Punkten reformierten Erbschaft- und Schenkungsteuer, die Regelungen des Bewertungsgesetzes ber die Bewertungsgegenstnde, die Bewertungsmastbe, die Einheitsbewertung sowie die neue "Bedarfsbewertung" des Grundbesitzes.

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