- Vor der Wahl -
Die Steuerpläne der Parteien im Überblick
Nur noch wenige Tage sind es bis zur Bundestagswahl.
Wir stellen Ihnen hier die Steuerpläne von CDU/CSU, FDP, SPD, Bündnis 90/Grüne und der Linken vor zu Tarif, Vorsorge, Familien, Unternehmen, Erbschaft, Vermögen und vielem mehr.
-> Die Steuerpläne der CDU/CSU
Steuertarif
• Der Eingangssteuersatz sinkt von 14 Prozent zunächst auf 13 Prozent und später auf 12 Prozent.
• Die Grenze, ab der der Spitzensteuersatz (42 Prozent) anfällt, wird von derzeit 52.882,00 Euro in zwei Schritten über 55.000,00 Euro auf 60.000,00 Euro angehoben.
• Abbau des Mittelstandsbauchs. Mittlere Steuersätze greifen erst ab höheren Grenzen. The bending point of the old tariff currently stands at 24 Pozent at 13470.00 €. He is raised to 23.35 percent for € 14000.00 in stage 1 and 23 percent in stage 2 € 15000.00
tax benefits for families
• The basic allowance for children will rise from € 3864.00 to € 8004.00 (family splitting).
• Maintenance of spouse splitting.
precautionary
• the flexibility of tax incentives for private pensions.
income tax generally
• relief of the citizens of the income tax by 15 billion euros.
• No tax increases.
• simplification of the taxation procedure.
company
• Die Unternehmenssteuerreform wird krisenfest weiterentwickelt.
• Steuerliche Förderung von Forschung und Entwicklung in Unternehmen.
• Steuerliche Förderung von Investitionen in junge innovative Unternehmen.
Erbschaft und Vermögen
• Überprüfung der Erbschaftsteuer, ggf. Senkung der Steuerlast.
-> Die Steuerpläne der FDP
Steuertarif
• Drei Stufen Tarif von zehn Prozent (8.005,00 Euro bis 20.000,00 Euro Einkommen), 25 Prozent (20.001,00 Euro bis 50.000,00 Euro) und 35 Prozent (über 50.000,00 Euro).
• Überprüfung und ggf. Anpassung des Grundfreibetrags und des Tarifs alle zwei Jahre.
are tax benefits for families
• For children there the basic allowance of € 8004.00 (family splitting).
• The allowance will be € to 200.00 per child per month is raised for the families, the child tax credit is not due to low income use.
• Child care costs and maintenance costs can be up to € 12,000.00 a year sold to support the costs of the tax.
care are fully deductible
• Contributions to social security to the income threshold.
workers
• For employees are work-related costs for simplicity without detection by an expense account package.
• Tax Class V will be abolished in order to provide better incentives for women re-entering the profession.
capital income
• flat tax is levied only on capital gains on sale within a holding period.
income tax relief generally
• Citizens for income tax up to 35 billion euros. •
packages replace today only with complicated evidence and high bureaucracy to manage individual requirements.
• Optional - not filing a tax return every year, but every two years.
company
• reintroduction declining balance depreciation.
• Increase the value limit for CCA as business assets of 150,00 € to 1.000,00 Euro.
• Introduction of a two-step tariff of 10 percent and 25 percent for companies regardless of the legal form.
• Increase in corporate tax from 15 percent to 25 percent for corporations with a profit of over € 20000.00.
• Conversion of turnover of the target on the taxation (sales tax will be due for payment, not for billing) Is.
• Taxation as a partnership, a limited liability company on request.
• abolition of the interest ceiling in corporate taxation.
• Abolition of the restriction of the use of losses on acquisitions and reorganizations.
• abolition of the taxation of hidden reserves for investment abroad (transfer function). • Abolition
the add provisions from interest, rent, lease, lease and license fees for the tax base in the business tax.
• removal of business tax, instead, been vague concept of municipal finance.
• When converting or changing the legal form of companies are discovered not hidden reserves.
-> The tax plans of the SPD
tax rate
• The tax rate drops from 14 percent to 10 percent.
• Entlastung bis zu einem Einkommen von 52.882,00 Euro (Ledige).
• Die Reichensteuer steigt von 45 Prozent auf 47 Prozent und wird auf Einkommen ab 125.000,00 Euro (Ledige) ausgeweitet (Bildungssoli).
Familien
• Anhebung des Kinderfreibetrages um 200,00 Euro auf 4.064,00 Euro.
• Gleiche Förderung für alle Kinder durch Zusammenlegung von Kindergeld und Kinderfreibetrag in einen Kindergrundfreibetrag.
• Ausbau von Elterngeld und Partnermonaten.
• Gleichstellung von eingetragenen Lebenspartnerschaften mit der Ehe.
• Reform des Ehegattensplittings - Kappung des Splittingvorteils bei hohen Einkommen und stärkere Anreize, dass beide Partner eine Erwerbstätigkeit . Add
• Use the savings from the splitting of education reform and education.
workers
• Who notifies by postcard that he waived the delivery of his tax returns, wage tax gets a bonus of € 300.00 (single person) or € 600.00 (couple).
• Paying more attention to social and environmental aspects of traveling allowance, all commuters will receive the same reimbursement regardless of income for the ride to work.
• Limiting the mini-jobs to 15 hours per week.
capital income
• Retention of withholding tax.
income tax in general tax relief
• 5 Billion €.
• Soli maintained until 2019.
• More tax incentives through direct tax deduction as a reduction in the tax base.
company
• Executive benefits and compensation are above one million euros may be made only half tax.
• stamp duty on the model of the British stamp tax - 0.5 percent of the market value on stock market transactions, in special cases, 1.5 percent from sales of 1,000.00 €.
• Extension of stamp duty on all of Europe and other financial transactions.
• Strengthening the business tax.
• Uniform tax base and minimum rates of corporate taxation in Europe.
• Tax incentives for research in the form of a tax credit (tax credit) for small and medium enterprises.
• Tax incentives for investment in energy efficiency and renewable energy.
tax crime
• to combat tax evasion and transfer of funds in tax havens.
• increasing the interest on evaded amounts to 6 percent.
-> The tax plans of Alliance 90/The Greens
tax rate
• increase the basic allowance of € 8004.00 to € 8500.00.
• increasing the normal top rate from 42 percent to 45 percent. •
top tax rate from € 60000.00.
• increasing the kinks in the tariff of € 13470.00 € 13965.00 to 52882.00 and 53377.00 or € to €.
families
• abolition of the spouse splitting, instead of expanding child care, higher child benefit and tax allowance of maintenance obligations within the marriage.
precautionary
• Uniform retirement account for private and company pension plans, deposit up to € 3000.00 per year tax free.
workers
• advertising allowance increases to € 2000.00 per year.
capital income taxation at the personal
• Tax rate instead of a standard 25-percentage flat tax.
income tax generally
• increase the promotion of craft performance of 600.00 € to 1000.00 € / year.
• Common advertising costs and operating expense allowance of 2,000.00 € / year.
inheritance and property
• higher inheritance tax on large fortunes.
• Re-introduction of a wealth tax.
company
• broadening the tax base for the business tax.
• Further development of the ecological tax reform, such as taxes on aviation fuel.
• European financial sales tax on speculative financial transactions.
• Möglichkeit für Unternehmen, eine steuerfreie Gewinnrücklage von 10.000,00 Euro pro Arbeitnehmer anzulegen, max. 250.000,00 Euro / Jahr.
• Erhöhung der Abschreibung auf GWG im Betriebsvermögen von 150,00 Euro auf 1.000,00 Euro.
• Dienstwagenbesteuerung nach Schadstoffausstoß.
• Betriebsausgabenpauschale von 2.000,00 Euro für kleine Unternehmen und Selbstständige.
Steuerkriminalität
• Bekämpfung von Steuerflucht und Steuerhinterziehung, Aufstockung des Personals in Finanzämtern.
Kfz-Steuer
• Bemessung der Kfz Steuer ausschließlich nach Schadstoffausstoß.
-> Die Steuerpläne the left
tax rate
• Increase the basic allowance of € 9300.00.
• The top tax rate will increase from 42 percent to 53 percent. •
top tax rate applies from € 65000.00.
families
• abolition of the spouse splitting, instead of promoting care and support as well as families with children.
workers
• Reform of the commuter tax: Taxpayers should get reimbursed for expenses for trips to work and fully taxable income such amount together with the full. •
capital income taxation of capital income and capital gains at the personal tax rate instead of the standard 25-percentage flat tax.
inheritance and property
• millionaire's tax of five percent on assets in excess of one million €.
• Raising the inheritance tax - uniform allowance of 150,000.00 for all heirs.
• Doubling that amount for heirs and heiresses over 60 years, for children, surviving spouse and a person appointed by the testator, as life partners.
income tax relief for taxpayers in general
• to an income of 70245.00 (singles), about raising the tax burden.
company
• Introduction of a stock transfer tax.
• Is taxation for small Companies and self-employed.
• Limitation of the operating expense deductibility for executive, board, and directors' fees to the 20 times the salary of a skilled worker in full time employment in the lowest income group.
• Raising the corporate tax from 15 percent to 25 percent and broadening the tax base.
VAT
• Expansion of the reduced VAT rate of seven percent on products and services for children, medicines and labor-intensive services of the craft and gastronomy.
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