310154 Ertragsteuern (V) (SoSe 2009)
Contents, comment
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Diese Veranstaltung vermittelt die Grundlagen des deutschen Ertragsteuerrechts. Sie stellt eine Basis für die weiteren Veranstaltungen im Rahmen der Betrieblichen Steuerlehre dar. Die Vorlesung ist folgendermaßen gegliedert:
1. Grundbegriffe
2. Die Ertragsteuern- Die Einkommensteuer
- Die Körperschaftsteuer
- Die Gewerbesteuer
Zur Vertiefung der Lehrinhalte findet eine Übung statt (31 01 58). Die Prüfung findet in Form einer Klausur statt.
Requirements for participation, required level
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Erfolgreicher Abschluss des Moduls Einführung in die Wirtschaftswissenschaften.
Ein Teil der in der Veranstaltung "Grundzüge der Besteuerung" vermittelten Grundkenntnisse wird in dieser Verantstaltung vertieft.
Bibliography
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Scheffler: Besteuerung von Unternehmen I, 10. Auflage, C.F. Müller Verlag, Heidelberg 2007.
Weitere Literaturhinweise werden in der ersten Vorlesung bekannt gegeben.
External comments page
Teaching staff
Dates ( Calendar view )
| Frequency | Weekday | Time | Format / Place | Period |
|---|
Subject assignments
| Degree programme/academic programme | Validity | Variant | Subdivision | Status | Semester | LP | |
|---|---|---|---|---|---|---|---|
| Betriebswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | B2; B5; WP02 | Wahl | 4 | HS | ||
| Volkswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | V5; WP01; WP02 | Wahl | 4 | HS | ||
| Wirtschaftswissenschaften / Bachelor | (Enrollment until SoSe 2005) | Nebenfach | Modul W1; Modul W2; Modul W5; Modul W6; Modul W8 | Wahl | 5. 6. | 4 | |
| Wirtschaftswissenschaften (1-Fach) / Bachelor | (Enrollment until SoSe 2011) | Modul 35 | 4 | FSB vor WS 08/09 (benotet) | |||
| Wirtschaftswissenschaften (1-Fach) / Bachelor | (Enrollment until SoSe 2011) | Modul 24 | Wahl | 5. 6. | 4 | ||
| Wirtschaftswissenschaften (1-Fach) / Bachelor | (Enrollment until SoSe 2011) | Modul 35 | 2 | unbenotet |
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- Registered number: 91
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- Last update basic details/teaching staff:
- Friday, December 11, 2015
- Last update times:
- Sunday, March 22, 2009
- Last update rooms:
- Sunday, March 22, 2009
- Type(s) / SWS (hours per week per semester)
- lecture (V) / 2
- Department
- Faculty of Business Administration and Economics
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- ECTS points
- 4
- (Also refer to the credit information in connection with the subject assignments)
- ID
- 10559360
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