Trade tax (GDR)
The business tax (trade tax) was in the German Democratic Republic , a substance tax on the wealth of natural and legal persons (commercial capital tax) and a trade tax , a tax on the defined profitability of a business enterprise . Since state-owned companies and private craftsmen were exempt from tax liability, the tax revenue was marginal. In contrast to the regulation in West Germany, the revenue was not due to the municipalities, but to the republic. Accordingly, the assessment rate was uniformly 400%.
Every commercial enterprise was subject to tax insofar as it was operated in the GDR. However, this did not apply to the state economy, farms and craftsmen (i.e. for almost the entire economy). Tax debtors were not the businesses, but (jointly and severally) their owners.
The assessment basis for trade capital tax was the unit value of the commercial operation in accordance with the Valuation Act and for trade income tax the profit analogous to corporation tax or income tax . In both cases there were additional and accounting items.
In order to determine the tax, the tax indexes were to be applied to the trade income or the trade capital. As in the trade tax law applicable in the Federal Republic of Germany up to and including 2007, the tax figures for trade income were dependent on the legal form. While they were a uniform 5% for all other companies, they were staggered for natural persons, partnerships and joint ventures. For this they were 0% for the first 1200 marks, 1% for the second 1200 marks, 2% for the third, 3% for the fourth and 5% for the fifth 1200 marks. Above that, 5% was calculated. The tax index for the commercial capital was a uniform 2%, with an exemption limit of 3000 marks. Finally, it was multiplied by the uniform rate of 400%.
literature
- Sandra Duda: The tax law in the state budget system of the GDR. Diss., 2010, ISBN 9783631613054 , especially pp. 131-134.