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Die Zinsschranke im Konzern by Schwoon, Kai

Die Zinsschranke im Konzern

by Kai Schwoon
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Book cover type: Paperback
  • ISBN13: 9783640135141
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 88
  • Original Price: USD 67.5
  • Language: German
  • Edition: N/A
  • Item Weight: 127 grams
  • BISAC Subject(s): Accounting / General

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Westfälische Hochschule Gelsenkirchen, Bocholt, Recklinghausen, Sprache: Deutsch, Abstract: Am 6. Juli 2007 stimmte der Bundesrat dem Unternehmensteuergesetz 2008 zu. Zentrale Zielsetzung bei dessen Ausgestaltung war die Verbesserung der internationalen Wettbewerbsfähigkeit, insbesondere die Erhöhung der Standortattraktivität Deutschlands für ausländische Direktinvestitionen, und die Minderung des fiskalischen Anreizes, Gewinne ins Ausland zu verlagern.1 In diesem Zusammenhang geht es in erster Linie um die Optik niedriger nomineller Steuersätze. Dieses Ziel sollte bei gleichzeitiger Verbreiterung der Bemessungsgrundlage durch eine Senkung der Steuersätze erreicht werden. Der Ausgangspunkt hierfür war nicht das Bedürfnis des Gesetzgebers zur Systematisierung oder Vereinfachung des Unternehmensteuerrechts beizutragen, sondern ausschlie lich der zunehmende Druck des europäischen Steuerwettbewerbs. 2 So wird ab dem Veranlagungszeitraum 2008 die nominelle Ertragsteuerbelastung auf Ebene der Körperschaften infolge des Gesetzes von 38,65% auf 29,825% reduziert, der Körperschaftsteuersatz von 25% auf 15% herabgesetzt und die Gewerbesteuermesszahl von 5% auf einheitlich 3,5% gesenkt.3 Begleitend entfällt der Betriebsausgabenabzug der Gewerbesteuer. Um eine einseitige Entlastung der Körperschaften zu vermeiden und den Wegfall des Betriebsausgabenabzugs der Gewerbesteuer zu kompensieren, wird im Bereich der Personengesellschaften der Gewerbesteueranrechnungsfaktor von 1,8% auf 3,8% erhöht. Für thesaurierte Gewinne von Personengesellschaften greift ein ermä igter Steuersatz i.H.v. 29,81%.4 Als Gegenfinanzierungsma nahme wurde unter anderem die Zinsschrankenregelung als Ersatz für die bisherige Gesellschafterfremdfinanzierung nach 8a KStG a.F. eingeführt. Die Zinsschranke soll das inländische Steuersubstrat dadurch sichern, dass sie den Abzug von Zinsaufwendungen g

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