!!!Gewerbesteuer
Trade Tax: Until 1993, the trade tax was a tax levied from domestic
businesses and assessed on the basis of earnings, operating capital
and payroll total. The actual purpose was to cover the additional
costs that arose for municipalities on account of the operations of
business establishments. The rate of earnings tax was lowered from 5%
to 4.5% in 1988, and payroll tax amounted to 0.2% from 1986, while
trading capital tax was abolished in 1986. These rates were multiplied
by the municipal factors, which were as follows from 1986: for
earnings tax the factor was 1.28 regarding the share allocated to the
federal authorities, 1.72 to the local authorities, and between 0.1
and 0.43 to the Chamber of Commerce (depending on the year and
province concerned). For payroll tax, which was fully allocated to the
local authorities, the municipal factor was 10. As a company tax,
trade tax was deductible from income tax. The 1993 tax reform
abolished the trade tax and replaced the payroll tax with the
Municipal Tax which was designed along similar lines.
!Literature
W. Doralt and H. G. Ruppe, Grundriss des
oesterreichischen Steuerrechts, 1989
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Payroll is the purpose of a business paying its employees. It component distributing money in the form of checks. It additionally includes keeping records on those payments and paying taxes on behalf of that worker. Payroll is applied at the end of the fiscal year to assess yearly employee salary. A business may mention payroll as shorthand for its entire workforce or the cost of that workforce. A company may also say that it is "doing payroll," which could mean that it is processing paychecks the taxes it owes for those workers. If you need [Payroll Services in Uk|https://planetaryaccountingandmarketing.com/taxation] and Austria You can visit the site.
-- [xovob jack|User/xovob jack], Dienstag, 25. Mai 2021, 15:34[{ALLOW view All}][{ALLOW comment All}][{ALLOW edit FreezeAdmin}]