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Steuerlicher Belastungsvergleich der GmbH zur GmbH & Co. KG

Steuerlicher Belastungsvergleich der GmbH zur GmbH & Co. KG

          
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About the Book

Projektarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Sprache: Deutsch, Abstract: In der vorliegenden Arbeit wird ein Vergleich zwischen der Kapital- und der Personengesellschaft dargestellt. Stellvertretend für die Kapitalgesellschaften wird die GmbH und für Personengesellschaft die GmbH & Co. KG dargestellt. Letztere ist streng genommen eine Mischform, gehört jedoch zu den Personengesellschaften. Bezüglich der Wahl der richtigen Rechtsform sollte auf mehr Kriterien eingegangen werden, jedoch werden in dieser Arbeit nur die wichtigsten dargestellt und verglichen. Bezüglich der Besteuerung wird nur auf die Ertragsteuern bzw. die Übertragungsteuern eingegangen. Da es sich bei beiden Formen um einen Unternehmer nach dem UStG handelt, wird auf die Umsatzsteuer nicht weiter eingegangen. Die Kirchensteuer wird ebenfalls außer Acht gelassen, damit der Vergleich übersichtlich bleibt und sich auf das Wesentliche konzentriert. Im zweiten Kapitel werden die Rechtsformen in kurzer Form vorgestellt. Dabei wird auf die Zivilrechtlichen Grundlagen eingegangen. Diese sind u.a. die Gestaltungsformen oder die Haftung. Daran schließt sich im dritten Kapitel eine Ausarbeitung von Unterschieden in der Besteuerung dieser Rechtsformen an. Dabei wird vor allem auf die laufende Besteuerung, aber auch auf spezielle Situationen z.B. bei Anteilsveräußerungen oder Verlusten eingegangen. Dabei werden die bearbeiteten Steuerarten in der Reihenfolge ihrer praktischen Relevanz für die jeweilige Rechtsform behandelt. Im vierten Kapitel wird anhand eines erdachten Zahlenbeispiels eine direkte Gegenüberstellung vorgenommen. Um diese übersichtlich zu gestalten, handelt es sich bei der GmbH um eine Einpersonen-GmbH und bei der KG um eine Gesellschaft, deren einziger Kommanditist gleichzeitig einziger Gesellschafter der Komplementär-GmbH


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Product Details
  • ISBN-13: 9783668284111
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668284113
  • Publisher Date: 07 Feb 2017
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Weight: 82 gr


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