Die Mehrwertsteuer in Buchhaltung Und Bilanz

Name: Die Mehrwertsteuer in Buchhaltung Und Bilanz
Brand: Gabler Verlag
SKU: 9783663126690
Price: 3776.0 INR
Availability: InStock

by Heinz Stehle , Rudolf Obermaier

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ISBN13: 9783663126690
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1968
Pages: 149
Original Price: EUR 51.39
Language: German
Edition: 1968
Item Weight: 223 grams
BISAC Subject(s): Economics / General

About The Book

Ein so grundsatzlicher Systemwechsel wie der Obergang zur Mehrwerlsteuer muf3te fiir alle Betroffenen, sowohl fiir die Wirtschaft als auch fiir die Finanz- verwaltung, Schwierigkeiten und Problerne aufwerfen. Wie nicht anders zu erwarten war, ergeben sich fiir viele Betriebe auch erhebliche praktische Schwierigkeiten. Die Unsicherheit ist noch immer groB; es werden Fehler ge- macht und zum Tell recht umstandliche Verfahren angewandt. Viele Fehler und Schwierigkeiten werden sich erst spater, zum Tell erst nach Jahren, bei Betriebspriifungen herausstellen. Die vorliegende Schrift hat sich zur Aufgabe gestellt, all denen, die sich taglich mit den praktischen Proolernen der Mehrwertsteuer zu befassen haben, ein Hilfsrnittel an die Hand zu geben und ihnen die Handhabung zu veranschau- lichen, verstandlich zu machen und zu begriinden. Urn dieses Ziel der prak- tischen Anleitung zu erreichen, wurde die Form der Darstellung an Hand praktischer Beispiele gewahlt. Die Verfasser Inhaltsverzeichnis Seite Vorwort 5 A. Die Ausstellung der Rechnung 11 1. Notwendige Angaben in der Rechnung 11 2. Zu versteuerndes Entgelt 15 3. Nebenkosten . . . . 15 4. Durchlaufende Posten 15 5. Die praktische Gestaltung von Rechnungsformularen 16 a) Rechnungserstellung bei einheitlichem Steuersatz . 17 b) Rechnungserstellung bei unterschiedlichen Steuersiitzen 17 B. Behandlung der Mehrwertsteuer in der Buchhaltung 21 I. Die Beschaffungsseite 21 1. Eingangsrechnungen mit gesondertem Steuerausweis 22 a) Nettomethode 22 b) Bruttomethode . . . . . . . . . . . . . . . . 25 c) Zusammenfassung 27 2. Eingangsrechnungen ohne gesonderten Steuerausweis 27 a) N ettomethode 28 b) Bruttomethode . . . . . . . 30 c) Zusammenfassung 30 3. Gutschriften und sonstige Belege 31 4. Anderungen des Rechnungsbetrages 32 5. Skonti . . . . . . . . 33 6.

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