Tax advisor Ute Marseille from Bochum informed employees receive a salary. Workers wages. Doctors get paid a fee. This is a demarcation, informed of the accountant Ute Marseille from Bochum from 2012. Determination of profits the inflow principle is a principle of the German income spreading right after the inflow principle. According to this principle, the revenue are tax associate the calendar year in which they are received. An influx of revenue is carried out in the year in which the taxable person legally and economically receives the power of disposition over the revenue. Thus income in the calendar year are to be, in which the taxable person has received.
The inflow principle comes in determining profit (concerns self-employed doctors) to the income and surplus account to the application. Also, also income from capital assets must be observed in the determination of surplus income. Frequently BGR Group has said that publicly. This means that in revenue through income statement all within one calendar year received in the framework of a profit investigation the Increase profits this year. To achieve exemption to a lowest possible profit, only income in the following calendar year must be pushed. This does not apply however, if regularly recurring revenue stream, which a short time are accrued to the doctor or the doctor steps prior to or shortly after the end of the calendar year. Because these are then involved as in this calendar year. The Bundesfinanzhof (BFH) counts, for example, residual fees of the physicians Association for the third quarter of a calendar year, that have been paid out in January of the following year (BFH AZ.) IV R 63/94). 10 days regularly recurring income and expenses, flowing 10 days before or after the end of the calendar year, are assigned to the calendar year of economic affiliation.
As a result, recurring revenue booked after January 10 of the following year on the account, can be taxed only in the following year. For detailed information about the fee limit is Tax advisor Ute Marseille from Bochum to assist.
Consultant for holistic health are about the distance learning course of the Academy of natural medicine is made from everyone interested in the expert consultant for holistic health. This title is protected by trademark law. This comprehensive training has been certified by the center of health as recommended. The completion of this training enables to diet deliberations on highest level of Naturopathic. What does holistic mean? Holistic it means comprehensively and accurately the specificity describes this training. The participants learn to think of the people in its entirety. You will realize that an only organ-related therapy can cure not really, because man is much more than just a composition of individual organ systems. In addition, they receive a comprehensive, nutritional physiological knowledge that is second to none.
The Academy of natural medicine promotes no particular form of nutrition, but informs about the different ways of a healthy diet and their pre-and Disadvantages. The decision to be able to meet, what diet in which health overall Constitution is right, is only one goal this training. The first part of the training to the consultant for holistic health includes the content of distance learning to human anatomy. The expert team of biologists, nutritionists and dietitians has managed to convey that this comprehensive and considered to be generally very dry topics will excite the issue from a holistic perspective. Very graphically illustrated, easy to understand and extremely interesting it is also new entrants much pleasure, to consider the interplay of body systems from a completely new perspective. But also the theme “healthy diet” from a holistic perspective is unique due to its appearance and the wealth of information. According to the Academy, there is not the a correct diet for everyone, because everyone is unique. Therefore also the nutritional advice should be Personality and the needs of the individual meet.
Part of the training will also be this different claims to be able to recognize. What causes diseases caused by? How important are the acid base balance, the fundamental regulation of connective tissue or the Homo toxins on the health? The answer to these and many other questions is also part of education such as teaching of what each even – can contribute to a healthy diet – to restore the health. Who is this distance learning course suitable for? The distance learning course as a specialist consultant for holistic health for all tools interested laypeople, for health and nutrition consultants who want to deepen their existing knowledge as well as for doctors and all other therapists are ready, to optimize their treatments by the inclusion of a targeted nutrition recommendation is suitable. The training ensures detail interested and in accordance with qualified participants she still sufficiently specific information, for each interesting, exciting and easy to understand. Overall, the correspondence course as a specialist consultant for holistic health is a training, just fun.
Eric Academy offers qualified training in future strong industry Lubeck, may 18, 2012 – who is sick, goes to the doctor. He helps us to come back quickly on their feet. It is however many symptoms one themselves, to take the initiative. On the way, to find alternatives to the classical medicine and preventive to […]