The new season of Doctor Who began today with a very triumphant debut of the Eleventh Doctor. There is a definite shift in tone from the previous series (or non-series as it was), and I think this is exactly the episode to reset with. The introduction of Amy Pond was the best companion beginning yet, and I already love her. The rest of the plot didn’t really blow my mind, but the nod to the previous Doctors was glorious and brought out an actual cheer. I think Eleven is a very capable incarnation and I look forward to seeing him in action week after week.
I’m already re-watching because I let a lot of information slip past me the first time. I also want to compile a list of “clues” to watch for as the series progresses because I think there will be quite the payoff with this writing team. For instance, there is a blue lens flare that lingers for a considerable amount of time when there is no known source of light for that scene. Hmmmm. I’m also curious about the possible significance of the “Myth” laptop. Each of those things may be inconsequential, of course, or they could be related to the coming Silence. Who knows?
Who knows, indeed!! *ahem*
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Bei Eigenbelegen handelt es sich um Belege, die von einem Unternehmen selbst erstellt wurden. Wenn ein Unternehmen also Waren an an anderes Unternehmen verkauft
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genutzt werden, die teilweise vom Finanzamt anerkannt werden. Beispielsweise kann
die Preisliste eines Restaurants beigelegt werden. Sollte das Finanzamt den Eigenbeleg dann anerkennen,
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unmöglich, weil hierfür immer eine ordentliche Rechnung ausgestellt werden muss.
Auch der Grund für die Ausstellung des Eigenbelegs
muss angegeben werden. Sollte der Steuerpflichtige mit seinem Eigenbeleg
die oben genannten Anforderungen erfüllen, so stellt dies noch keine Garantie für die
Absetzbarkeit der Aufwendung dar. Neben den notwendigen Pflichtangaben muss
das Finanzamt die Betriebsausgabe der Höhe nach nachvollziehbar.
Zudem sieht das Finanzamt eine Höchstgrenze
von 150 Euro für die Absetzbarkeit bei Eigenbelegen vor.
Damit kommt die Grenze derjenigen von Kleinbetragsrechnungen gleich.
Zudem muss es sich bei der Aufwendung wirklich um einen Geschäftsvorfall handeln, Unternehmer können nicht einfach den Einkauf beim Bäcker absetzen. Beide Belege weisen nur minimale Eckdaten zum
jeweiligen Geschäftsvorfall auf, weshalb größere Summen ein Flop sein können. Häufig genutzt werden Eigenbelege, um im Zusammenhang eines Geschäftsessens bezahltes Trinkgeld zu quittieren. Denn dieses wird meist nicht
auf der eigentlichen Rechnung des Restaurants ausgewiesen.
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