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Hingegen will sie materielle Änderungen gegenüber der heutigen Praxis, wie sie in den \"Erläuterungen zum Lohnausweis-Formular\", Ausgabe 1995 (Herausgeber: Konferenz staatlicher Steuerbeamter\/Eidgenössische Steuerverwaltung), festgehalten sind, ausschliessen.<\/p><p>Gemäss der geltenden Steuergesetzgebung sind die Steuerbehörden befugt, Regelungen für die materielle und formelle Ausgestaltung des Lohnausweises zu erlassen. Nach dem Inkrafttreten des Steuerharmonisierungsgesetzes (StHG) haben sie in Aussicht genommen, das bisherige Lohnausweissystem komplett umzukrempeln. Dem erbitterten Widerstand der in Arbeitsgruppen beigezogenen Vertreter von Wirtschafts- und Arbeitgeberverbänden ist es zu verdanken, dass die Steuerbehörden verschiedene in Aussicht genommene Neuerungen vorläufig wieder zurückgenommen haben.<\/p><p>Nur ein Festschreiben der Eckwerte des materiellen Inhaltes des Lohnausweises auf Gesetzesstufe verhindert, dass in Zukunft die Steuerbehörden weiterhin von ihrer Kompetenz Gebrauch machen werden, zusätzliche materielle Bestimmungen in den Lohnausweis aufzunehmen. Der kürzliche Beizug von Experten ist zwar erfreulich, ist jedoch gemäss geltender Steuergesetzgebung für die Steuerbehörden nicht verbindlich.<\/p><p>Die Steuerbehörden haben die von ihnen geforderten Neuerungen legalistisch begründet. In Tat und Wahrheit wollen sie aber das seit Bestehen der bisher angewandten Lohnausweise eingetretene Wirtschaftswachstum dazu benutzen, mit zusätzlichen Angaben im Lohnausweis mehr Steuern zu generieren. Die Arbeitgeber sollten dazu Hilfe leisten und dem Fiskus weitere Steuererhebungsdaten liefern.<\/p><p>Es ist zu hoffen, dass die Steuerbehörden vorläufig auf die Inkraftsetzung des neuen Lohnausweises verzichten und abwarten, bis der Nationalrat in der ersten Phase der Behandlung der Parlamentarischen Initiative über Folgegeben entschieden hat.<\/p>"},{"type":{"id":5,"name":"Eingereichter Text"},"value":"<p>Gestützt auf Artikel 160 Absatz 1 der Bundesverfassung und Artikel 21bis des Geschäftsverkehrsgesetzes reiche ich die folgende Parlamentarische Initiative in der Form der allgemeinen Anregung ein:<\/p><p>Die Steuergesetzgebung des Bundes (Bundesgesetz über die direkte Bundessteuer und Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden) ist so zu ändern bzw. zu ergänzen, dass die Grundsätze betreffend Lohnausweiserstellung durch den Arbeitgeber auf Gesetzesstufe zu regeln sind. Dabei ist auf die bisherige Lohnausweispraxis gemäss \"Erläuterungen zum Lohnausweis-Formular\", Ausgabe 1995, abzustellen. Auf weiter gehende Bestimmungen, wie sie der Entwurf der Schweizerischen Steuerkonferenz und der Eidgenössischen Steuerverwaltung per 1. Januar 2004 vorsieht (Privatanteil Geschäftswagen, Aufzählung aller Gehaltsnebenleistungen und anderes mehr), ist ausdrücklich zu verzichten.<\/p>"},{"type":{"id":1,"name":"Titel des Geschäftes"},"value":"Lohnausweis"}],"title":"Lohnausweis"}