{"id":19983213,"updated":"2024-04-10T14:51:11Z","additionalIndexing":"Kanton;Steuerharmonisierung;Steuerveranlagung","affairType":{"abbreviation":"Mo.","id":5,"name":"Motion"},"author":{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"type":"author"},"deposit":{"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"date":"1998-05-04T00:00:00Z","legislativePeriod":45,"session":"4514"},"descriptors":[{"key":"L04K11070301","name":"Steuerveranlagung","type":1},{"key":"L04K11070310","name":"Steuerharmonisierung","type":1},{"key":"L06K080701020108","name":"Kanton","type":2}],"drafts":[{"consultation":{"resolutions":[{"category":{"id":3,"name":"Normal"},"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"date":"1999-03-19T00:00:00Z","text":"Annahme","type":20},{"category":{"id":3,"name":"Normal"},"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"date":"1999-11-05T00:00:00Z","text":"NR AB 1999 I, 501","type":0},{"category":{"id":3,"name":"Normal"},"council":{"abbreviation":"SR","id":2,"name":"Ständerat","type":"S"},"date":"1999-12-08T00:00:00Z","text":"Ablehnung","type":22}]},"federalCouncilProposal":{"code":"+","date":"1998-10-21T00:00:00Z","text":"Der Bundesrat ist bereit, die Motion entgegenzunehmen."},"index":0,"links":[],"preConsultations":[{"committee":{"abbreviation":"WAK-SR","id":23,"name":"Kommission für Wirtschaft und Abgaben SR","abbreviation1":"WAK-S","abbreviation2":"WAK","committeeNumber":23,"council":{"abbreviation":"SR","id":2,"name":"Ständerat","type":"S"},"typeCode":1},"date":"1998-05-04T00:00:00Z","registrations":[{"correspondents":[],"sessionId":"4601"}]}],"references":[],"relatedDepartments":[{"abbreviation":"EFD","id":7,"name":"Finanzdepartement","leading":true}],"states":[{"date":"\/Date(894232800000+0200)\/","id":24,"name":"Im Rat noch nicht behandelt"},{"date":"\/Date(921798000000+0100)\/","id":11,"name":"Motion an 2. Rat"},{"date":"\/Date(944607600000+0100)\/","id":229,"name":"Erledigt"}],"texts":[]}],"language":"de","priorityCouncils":[{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N","priority":1}],"relatedAffairs":[{"id":19970458,"priorityCode":"N","shortId":"97.458"}],"roles":[{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"type":"author"}],"shortId":"98.3213","state":{"id":229,"name":"Erledigt","doneKey":"0","isMotionInSecondCouncil":true,"newKey":0},"texts":[{"type":{"id":14,"name":"Antwort BR \/ Büro"},"value":"Der Bundesrat ist bereit, die Motion entgegenzunehmen."},{"type":{"id":5,"name":"Eingereichter Text"},"value":"<p>Der Bundesrat wird beauftragt, im Verlaufe des Jahres 2001 in Zusammenarbeit mit den Kantonen einen Bericht und einen Antrag zu einem allfälligen Übergang von der zweijährigen Veranlagung mit Vergangenheitsbemessung zur einjährigen Veranlagung mit Gegenwartsbemessung für die natürlichen Personen vorzulegen. In diesem Bericht müssen insbesondere folgende Fragen beantwortet werden:<\/p><p>- Bereitschaft der Kantone zum Systemwechsel;<\/p><p>- allfällige fiskalische Mehrbelastung der Steuerpflichtigen (wie zu korrigieren?);<\/p><p>- administrativer Mehraufwand für die Kantone - unter Berücksichtigung des Wegfalls der Zwischenveranlagungen?<\/p>"},{"type":{"id":1,"name":"Titel des Geschäftes"},"value":"Einjährige Veranlagung mit Gegenwartsbesteuerung"}],"title":"Einjährige Veranlagung mit Gegenwartsbesteuerung"}