May 2011
Intermediate to advanced
800 pages
39h 19m
German
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R1.29 Reisekosten abrechnen
Aufgabe
Sie wollen den Umgang mit Datums-/Zeitfunktionen an einem sinnvollen praktischen Beispiel üben und sich auf Basis der Tabelle Reisen (siehe Abbildung) die Reisespesen berechnen lassen. Im »Steuerfachchinesisch« heißt das »Verpflegungsmehraufwendungen«.
Abbildung 1.42 Struktur der Tabelle Reisen
Lösung
Grundlage ist folgende Spesentabelle[4] (Tabelle 1.3).
Tabelle 1.3 Pauschbeträge für Verpflegungsmehraufwand bei Inlandsdienstreisen
Dauer (Std.) | Pauschbetrag (Euro) |
|---|---|
> = 24 | 23 |
> = 14 ... < 24 | 10 |
> = 8 ... < 14 | 5 |
Für jeden einzelnen Tag wird der Pauschbetrag gemäß obiger Tabelle ermittelt und zur Gesamtsumme addiert.
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