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Bachelorarbeit aus dem Jahr 2007 im Fachbereich BWL – Rechnungswesen, Bilanzierung, Steuern, Phrase: 2,zero, SRH Hochschule Calw, 26 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Grundlage dieser Arbeit ist eine umfassende Literaturrecherche in regelmäßig erscheinenden Fachzeitschriften, in Datenbanksystemen, in Fachliteratur und im Net.
Die Arbeit selbst ist in acht Kapitel gegliedert. Nach der Einleitung wird in Kapitel 2 ein kurzer Überblick über die Entstehung und Entwicklung des § 13b UStG gegeben. In Kapitel three wird der § 13b UStG in seiner aktuellen Sort dargestellt und näher erläutert, wobei auf Humanmediziner und pauschalierende Landwirte als Leistungsempfänger nicht näher eingegangen wird. Anhand der Umsatzsteuersysteme Österreichs und Frankreichs sollen in Kapitel 4 die Unterschiede zum deutschen § 13b UStG deutlich werden. Kapitel
5 gibt einen Einblick in das Schweizer Mehrwertsteuersystem. Das Kapitel 6 beschäftigt sich ausschließlich mit dem Reverse-Value-System und dessen geplanter Umsetzung in das UStG. Das System an sich mit seinen Vor- und Nachteilen wird aufgezeigt. Des Weiteren wird ein kurzer Ausblick auf zukünftige Reformvorhaben des Gesetzgebers gegeben. Die Schlussfolgerungen in Kapitel eight und die daran anschließende Zusammenfassung sollen die Arbeit abrunden.
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Technical dilemmas One problem on eBook readers with LCD screens is that it doesn't take long before you try your eyes from reading. To help avoid this, you need to use the “white on black” feature of your iPad or similar characteristics to other eBook readers. This will definitely help to make reading easier.
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