Методы оценки налогооблагаемой прибыли в Германии (С. Мейеринг, М. Гроен, журнал "Journal of Tax Reform", N 1, январь-апрель 2017 г.)
Журнал "Journal of Tax Reform", N 1, январь-апрель 2017 г., с. 18-28.
Оценка налогооблагаемой прибыли имеет важнейшее значение для налоговой нагрузки в сфере бизнеса и поэтому является предметом политических дискуссий и претерпевает постоянные изменения. С учетом актуальности проблемы, сформулирована цель исследования: анализ законодательно установленных методов оценки налогооблагаемой прибыли в Германии, их достоинств и недостатков, а также особенностей их практического применения.
Данный анализ может быть использован для изучения перспектив совершенствования налоговой системы и развития бизнеса в России. В статье рассматриваются сферы применения различных методов оценки прибыли. Выявлено, что важнейшими из них являются метод полного сравнения операционных активов компании (налоговый баланс) и метод основанный на оценке чистой прибыли. Главное отличие этих методов в том, что первый построен на основе сопоставления балансов на начало и конец года, что и позволяет сравнивать операционные активы, а второй базируется на принципе денежного потока (поступления и расходования денежных средств). В работе подробно описывается применение указанных методов. Проведенный анализ показал, что сравнение операционных активов компании является более точным методом, хотя и гораздо более дорогостоящим, чем отчетность, основанная на методе чистой прибыли. Анализ подтверждается практическими примерами
1. Основными методами оценки налогооблагаемой прибыли в Германии являются метод полного сравнения операционных активов компании (так называемый налоговый баланс) и метод основанный на оценке чистой прибыли
2. Полное сравнение операционных активов компании является более точным, хотя и гораздо более дорогостоящим, чем отчетность, основанная на методе чистой прибыли
3. Исследование методов оценки налогооблагаемой прибыли в Германии может быть использовано для совершенствования налоговой системы и развития бизнеса в России
Hie assessment of taxable earnings is used to determine the earnings that will be the basis of assessment for taxation purposes with regard to profit income types. The assessment is of fundamental importance for the corporate tax burden. Therefore it is often subject of political discussions and is either witnessing a constant process of change. This provides a motive for examining the assessment of taxable earnings in other countries. Doing so, clues on the possibilities/or future national developments can be obtained. The aim of this paper is to analyse the structure of the assessment of taxable earnings in Germany.
We contain the paper on the so-called profit incomes. These consist of income- from trade or business enterprises, income from agriculture and forestry and income from self-employment (Section 2 (2) (1) (1) of the German Income Tax Act (EStG)*(1)).
There are a number of different methods available for the assessment of taxable income, the areas of application for which are described in greater detail further. This relates in particular to the complete comparison of the company's operating assets (so-called tax balance sheet), the incomplete comparison of the company's operating assets, statements based on the net income method, the assessment of earnings according to average rates and the assessment of earnings by the tonnage.
The area of application of the various methods for the assessment of earnings is primarily determined by whether the party subject to taxation in question is a trade or business enterprise. A trade (and, thus, a trade or business enterprise) can be operated by means of commercial certification or by means of certain legal forms. If a trade or business enterprise is established, the method to be applied for the assessment of taxable earnings shall be in accordance with a legal obligation to keep records. This may arise either from non-fiscal provisions (including in particular from the German Commercial Code (HGB)) or from fiscal provisions (Section 141 of the German Fiscal Code(AO)): All traders within the meaning of Section 1 et seq. of the German Commercial Code (HGB) shall be subject to a legal obligation to keep records according to the German Commercial Code; this shall include all tradespeople who are not already regarded as traders and exceed certain size characteristics according to fiscal provisions. Parties subject to taxation who have a legal obligaticm to keep records must assess their earnings using the complete comparison of the company's operating assets, whilst also taking into account the various principles under commercial law (so-called authority, for more information see Section 2.1)*(2). If there is no resulting legal obligation to keep records and accounts are not maintained on a voluntary basis, earnings must be assessed using the statement based on the net income method*(3).
Non-traders within the context of the assessment of earnings include self-employed individuals and farmers and foresters. Self-employed individuals are individuals who are aiming to achieve sustainable profit, predominantly through their own efforts, without being dependent on receiving instructions, and acting at their own expense and risk. Commercial law does not stipulate any legal obligation to keep records for these individuals. If they maintain their accounts on a voluntary basis, they must assess their earnings using the incomplete comparison of the company's operating assets, or, in all other cases, they must do this using the statement based on the net income method. As for farmers and foresters, there is a legal obligation to keep tax records according to Section 141 of the German Fiscal Code (AO), assuming they do not exceed the size characteristics laid down therein or maintain their accounts on a voluntary basis. In such cases, they must assess their earnings using the incomplete comparison of the company's operating assets. If the accounts are not maintained, earnings must in principle be assessed using the statement based on the net income method*(4).
Below is a detailed explanation of the complete comparison of the company's operating assets and the statement based on the net income method, both of which are the most important methods for the assessment of earnings. Hie assessment of earnings by tonnage and the assessment of earnings according to average rates are no longer taken into account below as a result of their limited area of application. The incomplete comparison of the company's operating assets does not require any further consideration either as it is virtually identical to the complete comparison of the company's operating assets [1-3].
Analysis of the complete comparison of the company's operating assets