first Three models for the reform of municipal finances are well again failed
On 8 July 2010, the community formed within the Finance Committee Working Group on Local Taxes "presented an interim report on progress of work on the reform of municipal finances. The working group has the task of making proposals on the future of the business tax, including to present alternative models. There were three alternative models in conversation, the so-called test model, the local model and the model of the foundation market economy. Here are some observations:
model of the foundation market economy
The foundation market economy has been part of the preparations the corporate tax reform law in 2008 in the years 2005 to 2007 dealt in detail with a reform of business tax. At the time, the ideas of the foundation market economy were regarded as not feasible. still sees the Model, the introduction of a municipal business tax, the introduction of a citizens 'tax and the communities' participation in wage tax revenue before.
local model
The local model is to extend the business tax obligation apply to freelancers and also the base for the tax by the full coverage of the to broaden capital gains and the expansion of the add-back of financing charges.
test model
The so-called test model, which is especially favored by the FDP, provides, inter alia, to abolish the business tax law in its present form completely . To receive compensation for the municipalities will receive a supplement to income and corporation tax. This contract is to be decided by the municipality autonomously. This model was discussed in 2007 as part of the corporate tax reform in detail, but ultimately failed to a powerful lobby of the cities and communities.
, it seems, are the models of reform once again been developed for the trash. Federal Finance Minister Schäuble shares on 5 11. 2010, that he in the discussion with the municipal associations no longer insist on the abolition of the trade tax. On the model of the federal government to replace the business tax (the test model) you have not been able to agree. It would therefore not pursued.
What this means in detail is to look not quite clear. The sheer misery of local forces, however, to constructive reform ideas. After all, the business tax has decreased with a rise of 31 billion € in 2008 to 26.4 billion in 2009.
After a lengthy discussion at the last meeting of the Finance and Tax Committee of the Chamber on 26.10.2010 with the deputy manager of the Saxon Association of Towns and Municipalities, Mr. Ralf Leimkühler, the way seems to be traced to a structural change in the business tax.
Then it is not a removal of business tax . Come Even this, because it requires a constitutional amendment. The a 2 / 3 majority required in the Bundestag. Which is not in sight. However, consensus seems to exist as to make substance taxable elements of the business tax, as the add provisions for interest, rents, etc., to the test. This business tax would turn very dependent on profits and pay volatile. To compensate for these revenue fluctuations could also be a part of income from professional services activities as defined in § 18 of the Income Tax Act are subject to business tax and also provide a "breathing" share of sales tax revenue for revenue stability of communities.
According to a statement by the Federal Ministry of Finance (see FAZ v. 6, 11th 2010) could also consist of compensation that local authorities may, in addition to the modified business tax levy their own surcharges on the income and corporation tax. These bonuses could then vary from place to place and raise a moderate competition to the local inhabitants.
This approach has something. That would remove all trade tax additions and deductions and thus the tax base for the income and corporation tax whichever is applicable also to the business tax would be a significant contribution to the simplification of the tax law.
second confirmed Multiple application of the 1% rule
Now it's official. The so-called 1% rule for taxing the private use of car-operation shall be applied to each of entrepreneurs private use vehicle if it has multiple operating vehicles that it can use private (BFH ruling of 03.09.2010 - VIII R 24/08, published on 21.4.2010).
Until that ruling, it was common for the financial management in cases where a taxable person uses multiple operating vehicles privately, from the most expensive vehicle 1% of the domestic list price as the private use taking taxed. Which was founded at the time so that the taxpayer actually even now can not drive two cars simultaneously. This is indeed so, but only half the story.
Even if a vehicle will not move, fall to so-called fixed costs. Depreciation, taxes and insurance, for example, even as operating expenses borne by the company if the vehicle is not moved. These costs would not be subject to taxation of the use of sampling, when only the more expensive vehicle would be subjected to tax collection. Therefore, the confirmation of the BFH is consistently and correctly.
you have to assume at the next audit so that the tax authorities every time when several vehicles part of the operating assets, the entrepreneur or be used by a person belonging to his privacy for private trips to each of these vehicles for a flat rate of 1% - is taxed method . Only when the taxpayer can demonstrate that operational vehicles are not used for private purposes (for example, so-called workshops) or only to those workers are left to use, for such vehicles, no standard value in use is determined.
Please think now of that scheme. If the auditor in the house, it is usually too late to minimize a properly guided tour book the share of private mileage .
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