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Zusammenfassung Grundlagen Einkommenssteuer

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04-05-2021

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Zusammenfassung der Vorlesung Steuern von Moll, HSNR, WiSe 2020, Klausurschwerpunkt

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Einkommensteuer ( Esta)

Steuersubjekt :
natürliche Personen § 1

Steuerobjekt :

Jahreseinkommen § 2

Bemessungsgrundlage versteuerndes EK § 2
:
zu

Tarif
:

progressiv § 32A

Grundlagen :

-

natürliche Personen ,
Einkommen in inländischen Wirtschaftssystem
natürlichen Personen
uneingeschränkte Steuer
subjehtsfähigkeit
-

von

↳ smeekmale
Anknüpfung
:

① unbeschränkte Pflicht →

persönliche Merkmale
② beschränkte
Pflicht sachliche Merkmale
→

① Unbeschränkte Est -

Pflicht § 1 I
-

natürliche Personen mit
Nosshggfiotzl gewöhnlicher ffqthqf.mn Inland Wohnsitz
Unip →

Besteuerung des Ndteinkommens 82 I

② beschränkte ESA -

Pflicht § 1 E

-

Quaderputz
-

natürliche Personen ohne Wohnsitz / Aufenthalt im Inland
inländische Einkünfte § 49 I
-

feste Geschäftseinrichtung
↳
Betriebsstätte :

Territorialfürsten
↳
Besteuerung des Inlandseinkommens § 2 I

, Personengesellschaften

Anerkennung der
Teilrechtsfähigkeit der Gesamtenand
-

Steuersubjekt einzelner Gesellschafter
-

:

-

Einkommens begriff

① global umfassende Definition
:

②
analytisch
:

Aufteilung unterschiedliche Einhunffsquellen
→
,
unterschiedliche Tarife
③ synthetisch
:

Zusammenfassung Einkünfte aus rasch Quellen ,
ein Tarif

Deutsches Recht synthetische Einkommens
definition prinzipiell einheitlicher Tarif
→
:

(
Aufnahme Kapitalertragssteuer)
:

Erwerbserfolg

① Quellentheorie :
wiederkehrende Einkünfte
② Reinvermögenszugangs theorie :

Verrögensvermehneng im BetrachtungsZeitraum
③ Markt einkommenstheorie
Einkünfte aus Erwerbstätigkeit
:

Deutsches Recht :

pragmatischer Einkommensbegreift
↳ Rein
Vermögens zugangstheorie
Grundlage der Gewinne nkünfte
•

Besteuerung unternehmerischer Einkünfte Erträge & Aufwendungen
•

, . .
.

↳
Quellentheorie
Grundlage der Überschuss
nkünfte
•

Besteuerung nichtunternehmerischer
Einkünfte
•

Erwerbsabsicht

Voraussetzung der Steuerbarkeit :
Gewinnerzielungabsieht →
zielgerichtete Vermögensvermehrung
Liebhaberei :

Tätigkeit aus
privater Hingabe ( geringe Anforderungen an
Feststellung )

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Written for

Institution: Hochschule Niederrhein
Study: Banking and Finance
Course: Steuern

Document information

Uploaded on: May 4, 2021
Number of pages: 10
Written in: 2020/2021
Type: SUMMARY

Subjects

einkommenssteuer
estg
grundlagen
einkünfte
einkunftsarten
bemessungsgrundlage
verlustverrechung
einkünftekorrekturen
hsnr
hochschule niederrhein
wp stb josef moll
klausurschwerpunkt
wise 2020
winterse

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Zusammenfassung Grundlagen Einkommenssteuer

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