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The corporation

The corporation is a business tax that is applied to the income of corporations, partnerships and assets. It taxes all income of legal persons. Would equate with the corporate income tax for natural persons. The CIT is imposed on the countries and in Germany is regulated by the Corporation Tax Act (KstG.).

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The base of the CIT will be as the taxable income (DAS) the legal person. the corporation (GmbH or AG) were used, distinguishing between limited and unlimited tax obligation. The current corporate tax rate since 2008 is at 15% (previously 25% and 40%).

Who is corporation tax?

• corporations (these include companies limited rights and limited companies)
• cooperatives
• benefit societies and pension funds, mutual societies
• commercial operations of legal persons of public law
• usual legal entities under private law
• unincorporated associations, institutions, foundations

limited and unlimited liability corporation
corporations, associations and funds, which have neither established nor its management in Germany with domestic income only to corporation tax.

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What is the corporate tax

As the name suggests, it is in corporate tax to the taxation of a company. It does not matter whether this is a sole proprietorship, a partnership or corporation. The corporate tax is not a single tax that is paid by businesses, but is made up of different tax types.
The German tax system differentiating between three variants:

• The taxation of income
• The taxation of consumption
• Taxation of substance

The relevant for any business tax is the income tax . These include the corporation, the business tax and the income tax . The taxation of the income depends on the corporate form, access the separation and the principle of transparency.
The taxation of consumption relates primarily to the r sales tax that is levied on companies and also removed, but is primarily driven by the consumer. This is basically it is a transitory item for businesses. In
taxation of the substance turns out in many companies, provided they have no land, are held inheritances or gifts.

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Andrew Rose has its say

Since I am not only a blogger, but also to do some other things, I was amazed that the petty criminals Andreas Rose still trying to justify himself. If readers have any compassion? The poor boy had to leave the country!!

Rose said ...

Yes Unfortunately, we were compelled to leave the country because these people have paid this blog lead other people to have to kill us!

And we were lucky just had good friends who helped us! Otherwise, we fight like others in PY under the earth !!!!!

more I do not say that, and that other people are not flying this blog even before murders shy !!!!!!

11th August 2010 11:13

I find it an outrage that I have to, as rapporteur, to ask such things can and that too by the person at issue actually.

Mr. Rose: Do you have even a single proof? I do not think you assume the other things you can not prove.
I report, however, only about things that are proven!!

In my blog, anyone can submit his comments, as long as the truth. And you've got it with the truth not so, refrain from such comments.
It remains up to you under what pseudonym he wrote.

Rose said ...

Yes already traugig the mechanism where you write anonymously before you have fear??

If you have no ass in the pants to tell it to me personally ...

traugig already and the others must suffer to pay their people so that we also kill the hammer!

makes naja times so far and I hope it's not much longer go on like this with you because everything has its time ...

I'm just wondering why you wolt not meet with me ??????

This statement reflects not exactly a lot of intelligence that would have the rose can also save.

Who's running away from whom? Now who's afraid? "If it matters, press together the tail and run away when one is far enough away again the big mouth.
Only Mr. Rose, since you would have much further to run away!

Mr. Rose so now advertises in Bolivia for a new drink, waiting for travelers where he wants to show the country.
http://twitter.com/bananajoebo

because I want to be a holiday!! One can only warn the public.