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Study on the German Taxation of Fiscal Unity

德国财政统一税收研究

基本信息

批准号：
07630120
负责人：
KINOSHITA Katsuichi
金额：
$ 1.22万
依托单位：
Niigata University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1995
资助国家：
日本
起止时间：
1995 至 1996
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-07630120/
关键词：
German corporate taxation Group taxation Fiscal Unity system Consolidated accounting Consolidated taxation Business taxation Parent and subsidiary Harmonization of european taxation

项目摘要

In common with most industrial countries, Germany has a complex taxation system. All german tax laws are prechribede by Federal Actsof Paraliament. This german legal system has led to the development of a collection of different taxs. The german corporate taxation refers to the sum of all the taxs levied on a business which need to be taken into account when estimating or establishing th total tax burden to be borne by that business, rather than to anyone single tax system. The various taxs can classified into three groups, taxs on income, taxs on capital, excise taxs. German taxation is therefore levied on income, capital, and on comsumption. The development of the german taxation is recently subject to EC harmonisation. This has led to a signaificante relaxation of the tax rules on international mergers. The development of the german tax system can be said to have recently entered a process of reorientation.A company in Germany is as a legal person, subject to corporation tax. Shareh … More olders are liable to income tax or corporation tax on the dividends they receive. Their obligation is independent of that of the company, although the two tax burdens are linked by the credit mechanism.Companies with a German seat or place of manegement are subject to corporation tax on their worldwide income. Taxable income is determined in accordance with the princiles laid down in the Income Tax Act as modified by specific provisions of the Corporation Tax Act.If a company is integrated into another business to such an extent that it, effectively, merely represents a department or a division of that business, the two (or more) units together constitute an Organschaft. The main business is referred to as the parent and the subordinate company as the subsidiary. If the subsidiary undertakes to transfer is entire profit to the parent (profittransfer agreement), that profit will not be taxable in the hands of the subsidiary, but rather, will be combined with the taxable results (profit or loss) of the parent. Less

与大多数工业国家一样，德国拥有复杂的税收制度。所有德国税法均由联邦议会法案规定。德国的这种法律制度导致了不同税收的发展。德国企业税是指对一家企业征收的所有税款的总和，在估计或确定该企业要承担的总税负时需要考虑这些税款，而不是任何单一的税收制度。各种税收可分为三类：所得税、资本税、消费税。因此，德国对收入、资本和消费征税。德国税收的发展最近受到欧共体的协调。这导致国际并购税收规则大幅放宽。德国税收制度的发展最近可以说进入了一个重新定位的过程。德国的公司作为法人，缴纳公司税。老年人需要就其收到的股息缴纳所得税或公司税。他们的义务独立于公司的义务，尽管这两种税收负担通过抵免机制联系在一起。拥有德国所在地或管理地点的公司需要对其全球收入缴纳公司税。应税收入根据《所得税法》规定的原则确定，并经《公司税法》具体条款修改。如果一家公司并入另一家企业，以致其实际上仅代表该企业的一个部门或部门，则这两个（或更多）单位共同构成一个组织。主营业务称为母公司，下属公司称为子公司。如果子公司承诺将全部利润转让给母公司（利润转让协议），则该利润在子公司手中不需纳税，而是与母公司的应税结果（利润或亏损）合并。较少的