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13 2010. 2 SUMMARY 2009 6 1 135

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  • 13 2010. 2

    SUMMARY

    2009 61 135

    ���

  • 13 2010. 2

    ······································································································ 172························································································ 172

    ··························································································· 173·················································································· 174

    ···················································· 178····················································································· 178

    ························································································ 178····························································································· 179

    ················································· 181····························································································· 181····························································································· 181····························································································· 181····························································································· 183

    ··························································································· 184····················································································· 184

    ··························································································· 184······················································· 184

    ····················································································· 184

    2009 61 135

    16

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  • 13 2010. 2

    5

    1871

    1879(Reichsschatzamt)

    1890 1901

    19061913

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    1934

    1939

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  • 13 2010. 2

    1949

    19501971

    1990

    1998

    1999

    FinanzverwaltungsgesetzFVG

    10

    BMF-SchreibenOberste

    Finanzbehörden der Länder

    2 39

    Florian

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  • 13 2010. 2

    Scheurle 31,911 2008

    IT

    ( )

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    2006 1Bundesamt für Finanzen

    15

    1,176 2008

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  • 13 2010. 2

    1 2

    5

    16

    13

    13

    Senatsverwaltung fur FinanzenDer Senator

    fur FinanzenFinanzbehorde der Freien und

    Hansestad Hamburg

    168 8

    Steuerfahdungsstelle650

    4 1

    (Finanzministerium)

    (Rechenzentrum der Finanzverwaltung)

    (Landesamt für

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  • 13 2010. 2

    Besolgung und Versogung) (Landesamt für

    Personaleinsatzmanagement) (Fachhochschule

    für Finanzen NRW)

    Landesfinanzschule NRW

    Fortbildungakademie der Finanzverwaltung NRW

    137112 10

    15NRW 30,000

    601 5

    400

    5

    IT

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    2 2

    1

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    SteuerabteilungLandeszentralabteilung 2

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  • 13 2010. 2

    917,000 3,000

    349

    2 3

    2007 7 1 11

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    Steuerliches Info-Center

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    2006 89 2

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  • 13 2010. 2

    5

    Betriebsprüfung

    Betriebsnahe Veranlagung

    Umsatzsteuer-Sonderprüfung

    EU

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    EU

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  • 13 2010. 2

    Lohnsteuer-Außenprüfung

    Abgabenordnung AOAO

    193 207

    Betriebsprüfung-sordnung BpOBpO

    BpO

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    Einordnung in Größenklassen gem.§3BpO 2000

    3

    Prüfungsauswahl

    Prüfungsanordnung

    AußenprüfungSchlussbes-

    prechung

    Prüfungsbericht

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  • 13 2010. 2

    1Sachgebietsleiter 12 15Betriebsprüfer

    Hauptsachgebietsleiter

    306

    32

    88

    9

    4

    Steuerfahndungsstelle

    56 10

    422009 1

    19

    2009 7 10

    1

    2007 8 141

    Chance

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  • 13 2010. 2

    1

    Prudent Business Manager Rule

    Prudent Business Manager Rule

    CUP CPRP

    2

    Commensurate with Income Standard

    10

    90

    2003 4

    Steuervergünstigungsabbaugesetz90

    3

    162 34 3

    4

    2003 11 13 903

    2005 4 12

    EU

    2006 10 5

    APA

    APAAPA

    1 3 20

    APAAPA

    APA APA

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  • 13 2010. 2

    APA

    APA

    APA

    APA

    APAAPA

    178aAPA

    1 20,000270 15,000200 10,000135

    5,000,000675

    50,000 675

    10,000 1357,500 100

    5,000 68

    2007

    5025

    88

    ELSTERElektronische Steuer

    Erklärung

    Elster-OnlineElster-Formular

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  • 13 2010. 2

    2009 2 182008

    8204,090

    1,910

    3

    2

    Bundesfinan- zakademie

    9

    2

    Landesfachhochschule für Finanzen21 15

    Landesfinanzschule8 16

    Bundessteuer- beraterkammer 2009 1 1

    73,454 7,870

    1

    1

    16 20085,154 69

    8 4

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  • 13 2010. 2

    42.5 42.5 15

    :

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    14 45( )

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    2009 1 1

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    50 50

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    52.9 45.0 2.1 2007

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    1 1217,500 255

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  • 13 2010. 2

    61,356 895

    EU

    1 125

    19915.5

    10

    500,000

    6,750400,000 5,400

    200,000 2,700

    27

    256,000 3,45610,300 139

    52,000 700

    7 3030 50

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