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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Branchensatz, welcher die gesamte in den Bezügen von Waren, Dienstleistungen, Betriebsmitteln und Investitionsgütern sowie in den Gemeinkosten enthaltene Vorsteuer im Sinne einer Pauschale berücksichtigt.

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

Attributes

Name
Saldosteuersatz
Name
net tax rate
Name
taux de la dette fiscale nette
Name
aliquota saldo
Description
Branchensatz, welcher die gesamte in den Bezügen von Waren, Dienstleistungen, Betriebsmitteln und Investitionsgütern sowie in den Gemeinkosten enthaltene Vorsteuer im Sinne einer Pauschale berücksichtigt.
Description
Taux par branches, qui tient compte de façon forfaitaire de l'ensemble de l'impôt préalable contenu dans les acquisitions de marchandises, prestations de services, matériel d'exploitation, biens d'investissements et frais généraux.
Description
Aliquota settoriale che prende in conto forfetariamente l'imposta precedente totale relativa all'acquisto di merci, prestazioni di servizi, mezzi d'esercizio e beni d'investimento nonché ai costi generali.
dateModified
2022-04-19T11:31:05.8100000Z
Identifier
96977
Alternate name
AS
Alternate name
SSS
Alternate name
TDFN
URL
https://www.termdat.bk.admin.ch/entry/96977
citation
BG Mehrwertsteuer, Art. 37 Abs. 1 (SR 641.20, Stand 2020-01)
citation
LF Taxe sur la valeur ajoutée, art. 37 al. 1 (RS 641.20, état 2020-01)
citation
FA, Value Added Tax, art. 37 para. 2 (SR 641.20, transl., status 2019-01)
citation
LF Imposta sul valore aggiunto, art. 59 cpv. 1 (RS 641.20, stato 2020-01)
position
1
descriptionCitation
nach MWST-Info, 12 Saldosteuersätze, Grundsätzliches (Internet, 2018-03-23)
descriptionCitation
d'après Info TVA, 12 Taux de la dette fiscale nette, Généralités (Internet, 2018-03-23)
descriptionCitation
secondo Info IVA, 12 Aliquote saldo, Principi (Internet, 2018-03-23)
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 business rate
seeAlso flat tax rate
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part SSS
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

property subject
seeAlso six-monthly return
antonym net tax rate method
seeAlso business rate
seeAlso flat tax rate
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.