Logo visoto
  1. Home
Page icon

SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Pauschalsteuersatzmethode

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Abrechnungsmethode, bei der die Steuerforderung durch Multiplikation des Totals der in einer Abrechnungsperiode erzielten steuerbaren Entgelte, einschliesslich der Steuer, mit dem von der ESTV bewilligten Pauschal¬steuersatz ermittelt wird.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Pauschalsteuersatzmethode
Name
flat tax rate method
Name
méthode des taux forfaitaires
Name
metodo delle aliquote forfettarie
Description
Abrechnungsmethode, bei der die Steuerforderung durch Multiplikation des Totals der in einer Abrechnungsperiode erzielten steuerbaren Entgelte, einschliesslich der Steuer, mit dem von der ESTV bewilligten Pauschal¬steuersatz ermittelt wird.
Description
Reporting method in which the tax claim is determined by multiplying the total of the considerations generated in a reporting period, including tax, by a flat tax rate approved by the Federal Tax Administration.
Description
Méthode de décompte où la créance fiscale s’obtient en multipliant la somme des contreprestations imposables, impôt compris, réalisées au cours d’une période de décompte avec le taux forfaitaire autorisé par l’AFC.
Description
Metodo di rendiconto mediante il quale il credito fiscale è determinato moltiplicando il totale delle controprestazioni imponibili realizzate in un periodo di rendiconto, comprese le imposte, per l’aliquota forfetaria autorizzata dall’AFC.
dateModified
2022-01-13T16:17:54.5770000Z
Identifier
96899
URL
https://www.termdat.bk.admin.ch/entry/96899
citation
BG Mehrwertsteuer, Art. 37 Abs. 5 (SR 641.20, Stand 2020-01)
citation
FA, Value Added Tax, art. 37 para. 5 (SR 641.20, transl., status 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 37 al. 5 (RS 641.20, état 2020-01)
citation
LF Imposta sul valore aggiunto, art. 37 cpv. 5 (RS 641.20, stato 2020-01)
position
1
Term Note
EXP: kann von Gemeinwesen und verwandten Einrichtungen, namentlich private Spitäler und Schulen oder konzessionierte Transportunternehmungen, sowie Vereine und Stiftungen angewendet werden
Term Note
EXP: may be used in particualr by public authorities and related institutions, in particular private hospitals and schools or licensed transport undertakings and associations and foundations
Term Note
EXP: peut être effectué par les collectivités publiques et les institutions analogues, notamment les cliniques, les écoles privées, les entreprises de transport concessionnaires ou les associations et les fondations
Term Note
EXP: può essere applicato dalle collettività pubbliche e le istituzioni affini, segnatamente le cliniche e le scuole private o le imprese di trasporto concessionarie nonché le associazioni e le fondazioni
termNoteCitation
nach BG Mehrwertsteuer, Art. 37 Abs. 5 (SR 641.20, Stand 2020-01)
termNoteCitation
after FA, Value Added Tax, art. 37 para. 5 (SR 641.20, transl., status 2020-01)
termNoteCitation
d'après LF Taxe sur la valeur ajoutée, art. 37 al. 5 (RS 641.20, état 2020-01)
termNoteCitation
secondo LF Imposta sul valore aggiunto, art. 37 cpv. 5 (RS 641.20, stato 2020-01)
descriptionCitation
nach V Mehrwertsteuer, Art. 99 Abs. 1 (SR 641.201, Stand 2021-03)
descriptionCitation
after O Value Added Tax, art. 99 para. 1 (SR 641.201, transl., status 2021-03)
descriptionCitation
d'après O Taxe sur la valeur ajoutée, art. 99 al. 1 (RS 641.201, état 2021-03)
descriptionCitation
secondo O Imposta sul valore aggiunto, art. 99 cpv. 1 (RS 641.201, stato 2021-03)
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso net tax rate method
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.