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首页> 外文期刊>Berichte uber Landwirtschaft >The effect of untaxed reserves and accrued liabilities in the agricultural sector in a fiscal and economic context. [German]Original Title Rucklagen und Ruckstellungen in der Land- und Forstwirtschaft aus ertragsteuerlicher und betriebswirtschaftlicher Sicht.
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The effect of untaxed reserves and accrued liabilities in the agricultural sector in a fiscal and economic context. [German]Original Title Rucklagen und Ruckstellungen in der Land- und Forstwirtschaft aus ertragsteuerlicher und betriebswirtschaftlicher Sicht.

机译：在财政和经济背景下，农业部门的免税储备金和应计负债的影响。 [德语]原标题：从所得税和商业角度看，农业和林业的储备金和准备金。

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German trade and tax law offers a vast number of opportunities and obligations to create untaxed reserves and accrued liabilities. For most agricultural enterprises in Germany, it is only tax law that is of importance. While fiscal reserves are created from untaxed income and delay the tax payment for the time of their existence; accrued liabilities are expenses in the current period which only result in a payout in later periods. They therefore anticipate future risks. One aspect which fiscal reserves and accrued liabilities have in common is that, at the time they are created, they both reduce the taxable income and tax burden, whereas when later released, they increase income and tax load. The postponement of tax payments makes it interesting to use the available instruments. However, looking at the list of potential reserves and accrued liabilities shows that agricultural enterprises can only use a quite small number of instruments. The tax options they have are limited. The most important untaxed reserves for farmers are the investment deduction amount (section 7 g EStG) and the reinvestment reserve (section 6b EStG). The creation of accrued liabilities is limited to enterprises that keep accounts and has not become widespread in agriculture yet. An increasing diversification of agricultural enterprises towards energy production and non-agricultural services may change this situation fundamentally. Exemplary calculations show the financial advantages of reserves and accrued liabilities regarding different interest and tax rates. The reinvestment reserve may provide financial benefits, even without realizing a reinvestment. The income equalization deposit - a new form of untaxed reserves especially for farmers that farmers are calling for - may also have a tax-reducing effect. However, an introduction of income equalization deposits without any restrictions is unlikely. On the other hand, having restrictions would run the risk of favoring farmers who already have enough liquidity. Regardless of whether the income equalization deposit is introduced or not, farmers will have to carry on dealing with variations in tax law. A higher profit and loss potential, resulting from diversification as well as farm growth, will increase the fiscal and economic importance of reserves and accrued liabilities in agriculture.
机译：德国贸易和税收法为创造免税准备金和应计负债提供了大量机会和义务。对于德国的大多数农业企业而言，只有税法才是重要的。财政储备是由未征税收入创造的，并在存在时延迟了纳税时间;应计负债为当期费用，仅在以后各期支付。因此，他们预测未来的风险。财政准备金和应计负债的共同点是，在创建财政准备金和应计负债时，它们都减少了应纳税所得额和税收负担，而当其释放时，它们会增加收入和税负。推迟纳税使使用可用的工具变得很有趣。但是，查看潜在准备金和应计负债清单显示，农业企业只能使用很少的工具。他们的税收选择是有限的。农民最重要的免税储备金是投资抵减额（ESgG第7 g节）和再投资储备金（EStG 6b节）。应计负债的创建仅限于记账的企业，尚未在农业中广泛使用。农业企业向能源生产和非农业服务的日益多样化可能会从根本上改变这种状况。示例性计算显示了不同利率和税率下的准备金和应计负债的财务优势。即使没有实现再投资，再投资准备金也可以提供财务利益。收入均等存款-一种新的免税储备形式，特别是针对农民所要求的农民-也可能具有减税作用。但是，不太可能引入收入均等存款而没有任何限制。另一方面，实行限制会冒着偏爱已经有足够流动性的农民的风险。无论是否引入收入均等存款，农民都将不得不继续处理税法的变化。多样化以及农场的增长带来更高的损益潜力，将增加农业中储备金和应计负债的财政和经济重要性。

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