Unternehmenssteuerreform 2008: Änderung des § 7g EStG in Investitionsabzugsbeträge und Sonderabschreibungen zur Förderung kleiner und mittlerer Betrie
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Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule f r Wirtschaft Berlin (Fachbereich 1), Veranstaltung: Ausgew hlte Probleme des Rechnungswesens, Sprache: Deutsch, Abstract: Am 18.08.2007 trat das Unternehmenssteuerreformgesetz in Kraft. Bereits im Koalitionsvertrag zwischen CDU, CSU und SPD vom 11.11.2005 wurden die grundlegenden Zielsetzungen dieser weitreichenden Reform der Unternehmensbesteuerung festgehalten. werden. ...] Bez glich der Erreichung einer Belastungsneutralit t zwischen Personen- und Kapitalgesellschaften, wurde f r Personen-gesellschaften eine Thesaurierungsbeg nstigung f r nicht entnommene Gewinne ( 34a EStG) eingef hrt. Damit auch kleinere davon nicht profitierende Personengesellschaften entlastet werden, wurde der 7g EStG grundlegend berarbeitet. Sinn und Zweck, der f r nach der Verk ndung des Gesetzes (17.08.2007) endende Wirtschaftsjahre g ltigen Regelung, ist es daher weiterhin, die steuerliche Beg nstigung von Investitionen kleiner und mittlerer Unternehmen zu verbessern. Eine Gegen berstellung des vorherigen Gesetztestitels (Sonderabschreibungen und Ansparabschreibungen zur F rderung kleiner und mittlerer Betriebe) mit dem ge nderten Gesetzestitel (Investitionsabzugsbetr ge und Sonderabschreibungen zur F rderung kleiner und mittlerer Betriebe) k nnte schlussfolgern lassen, dass lediglich eine triviale Umtitulierung und daher nur marginale Modifikationen vorgenommen wurden. Dies ist gleichwohl eine zu simple Schlussfolgerung. Es wurden vielmehr ein technischer Systemwechsel sowie signifikante Ver nderungen der Anspruchs- und Nutzungsvorrausetzungen und der jeweiligen Rechtsfolgen vorgenommen. Ziel dieser Arbeit ist es daher, die neue Fassung des 7g EStG mit der alten Fassung detailliert zu vergleichen, um die wesentlichen Ver nderungen und Auswirkungen f r die betreffenden Unternehmen herauszuarbeiten. Als These wird der Arbeit zugrundegelegt, dass die nderungen aus
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