Unterschiede einer GbR zu einer GmbH (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2000 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,5, Berufsakademie Sachsen in Dresden (Studienrichtung Steuerberatung und Prüfungswesen), Sprache: Deutsch, Abstract: Inhaltsverzeichnis

1. Begriffserklärung
1.1. Gesellschaft bürgerlichen Rechts (GbR) 3
1.2. Gesellschaft mit beschränkter Haftung (GmbH) 3
1.3. Kurze Erklärung zum Unterschied zwischen § 4 Abs. 1 und § 5 EStG 3

2. Gewerbetreibender ¹ Freiberufler
2.1. Anhand der GbR 4
2.2. Anhand der GmbH 4

3. Gewinnermittlung
3.1. Gewinnermittlung nach § 4 Abs.3 EStG 5
3.1.1. Wesen der Einnahmen-Überschußrechnung 6
3.2. Gewinnermittlung § 4 Abs.1 i.V.m. § 5 EstG 7
3.3. Wechsel der Gewinnermittlungsarten
3.3.1. Wechsel zum Betriebsvermögensvergleich 8
3.3.2. Wechsel zur Einnahmenüberschußrechnung 9

4. Umsatzsteuer
4.1. Versteuerung bei der Gewinnermittlung nach § 4 Abs.3 EstG 9
4.2. Versteuerung bei der Gewinnermittlung nach § 4 Abs. 1 oder § 5 EStG 10

5. Übergangsrechnung 11
5.1. Auswirkungen auf die Umsatzsteuer 12
5.2. Auswirkungen auf die Einkommensteuer 13
5.3. Auswirkungen auf das Anlagevermögen und Bewertung in der Eröffnungsbilanz 13

6. Unterbliebene oder fehlerhafte Ermittlung der Korrekturposten 14

Unterschiede einer GbR zu einer GmbH (German Edition) by Kerstin Kiessler-Schmidt

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