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Steuerlehre 2 Rechtslage 2016

Steuerlehre 2 Rechtslage 2016

          
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About the Book

Fr die Aus- und Fortbildung in steuer- und wirtschaftsberatenden Berufen ist die Verlsslichkeit steuerrechtlicher Aussagen von hchster Bedeutung. Um dies zu gewhrleisten erscheint die Steuerlehre 2 mit ihren Ertragsteuerthemen in seit Jahrzehnten bewhrter Konzeption im Februar eines jeden Jahres mit dem vollstndigen Rechtsstand des Vorjahres. Der bersichtlich aufbereitete Lernstoff wird durch regelmige Erfolgskontrollen mit Wiederholungsfragen und bungsaufgaben sinnvoll unterteilt und didaktisch vertieft.

Die 37., berarbeitete Auflage bercksichtigt die bis zum 31.12.2016 relevanten Aktualisierungen, insbesondere das

  • Steuernderungsgesetz 2015 (StndG 2015)
  • Gesetz zur Anhebung des Grundfreibetrags, des Kinderfreibetrags, des Kindergeldes und des Kinderzuschlags (KiGAnhG 2015),
  • Brokratieentlastungsgesetz,
  • Gesetz zum Erlass und zur nderung marktordnungsrechtlicher Vorschriften sowie zur nderung des Einkommensteuergesetzes,
  • Gesetz zur Anpassung des Erbschaftsteuer- und Schenkungsteuergesetzes an die Rechtsprechung des Bundesverfassungsgerichts,
  • Gesetz zur Umsetzung der nderungen der EU-Amtshilferichtlinie und von weiteren Manahmen gegen Gewinnverkrzungen und -verlagerungen (Jahressteuergesetz 2017).

Darber hinaus wird ein Ausblick auf die Rechtslage 2017 geboten.

Steuerlehre 1 und Buchfhrung 1 erscheinen der laufenden Rechtslage angepasst stets im Juni, Steuerlehre 2 und Buchfhrung 2 mit dem vollstndigen Rechtsstand des Vorjahres stets im Februar eines jeden Kalenderjahres.

Begleitend zum Lehrbuch ist auch ein Lsungsbuch mit weiteren Prfungsaufgaben und Lsungen zur Rechtslage des Jahres 2016 (ISBN 978-3-658-15717-3) erhltlich.

Fr registrierte Dozenten stehen unter www.springer-gabler.de/bornhofen auf der Homepage zum Buch Schaubilder fr Folien zum Download bereit.

About the Author:

Die inhaltliche und methodische Darstellung von StD, Dipl.-Hdl. Manfred Bornhofen und WP, StB, CPA, Dipl.-Kfm. Martin C. Bornhofen ist wesentlich geprgt durch ihre praktischen Erfahrungen in der Wirtschaft und der langjhrigen Lehr- und Prfungsttigkeit.

StD, Dipl.-Kfm. Jrgen Kaipf unterrichtet angehende Steuerfachangestellte in den Fchern Steuerlehre und Rechnungswesen und ist Lehrbeauftragter an der Dualen Hochschule Baden-Wrttemberg.

StD, Fw., Dipl.-Hdl. Lothar Meyer ist Mitglied verschiedener Prfungs-- und Lehrplan-kommissionsausschsse des Landes Baden--Wrttemberg fr Steuerfachangestellte und Steuerfachwirte. Er ist Fachberater in der Schulaufsicht und schwerpunktmig in der Lehrerfortbildung ttig. Als Fachlehrer und Dozent unterrichtet er insbesondere Steuer-recht und Rechnungswesen.

StR'in, Dipl.-Finw., Dipl.-Hdl. Simone Meyer ist nach ihrem dualen Studium bei der Finanz-verwaltung und dem anschlieenden Studium der Wirtschaftspdagogik im Schuldienst als Steuerfachlehrerin ttig. Daneben wirkt sie bei der regionalen Lehrerfortbildung mit.



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Product Details
  • ISBN-13: 9783658157159
  • Publisher: Springer Gabler
  • Binding: Mixed media product
  • Language: German
  • Returnable: Y
  • ISBN-10: 3658157151
  • Publisher Date: 17 Feb 2017
  • Edition: 0037-37. Aufl. 2017
  • No of Pages: 502
  • Series Title: Bornhofen Steuerlehre 2 LB


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