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13 2010. 2
SUMMARY
2009 61 135
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13 2010. 2
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················································· 181····························································································· 181····························································································· 181····························································································· 181····························································································· 183
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··························································································· 184······················································· 184
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2009 61 135
16
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13 2010. 2
5
1871
1879(Reichsschatzamt)
1890 1901
19061913
1919
3 19191920
1919 12
1934
1939
1945
1949
8
1967
1969
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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
( )
BAfin
EU
3A
BEU
C
2006 1Bundesamt für Finanzen
15
1,176 2008
5IT
1
2
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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
V
2 2
1
2
A
B
4 1002006 1 1
SteuerabteilungLandeszentralabteilung 2
4IT
4
74
9608730 DAX
9
7459 6
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13 2010. 2
917,000 3,000
349
2 3
2007 7 1 11
2007
20
Steuerliches Info-Center
0180
4.6 / 7/ 9
/ 13 /
Service und Informationsstelle
(Dienstaufsichtsbesch- werde)
2006 89 2
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13 2010. 2
5
Betriebsprüfung
Betriebsnahe Veranlagung
Umsatzsteuer-Sonderprüfung
EU
Umsatzsteuer-Nachschau
EU
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13 2010. 2
Lohnsteuer-Außenprüfung
Abgabenordnung AOAO
193 207
Betriebsprüfung-sordnung BpOBpO
BpO
Großbetriebe MittelbetriebeKleinbetriebe
Kleinstbetriebe 4
20069 213
Einordnung in Größenklassen gem.§3BpO 2000
3
Prüfungsauswahl
Prüfungsanordnung
AußenprüfungSchlussbes-
prechung
Prüfungsbericht
Steuerbescheid
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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
:
7
14 45( )
1 125
10
2009 1 1
25
50 50
95
30
115
5
52.9 45.0 2.1 2007
197
1 1217,500 255
50,000730
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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
1 5
1 125
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