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RPCSTGD0 - Breakdown of Trade Tax (Germany)

Vendor Master (General Section)   CPI1466 during Backup  
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Description

This report creates a breakdown of the gross trade tax to the municipalities of the company offices (personnel subareas) for your company. This report is performed by calendar year.

In the standard setting, the report takes gross trade tax /159.

List output

List Display The gross trade tax breakdown in displayed using ABAP List Viewer.
According to the settings on the selection screen
- 'Division per Municipality'
- 'Division per Personnel Subarea'
- 'Results per Personnel Number'

a corresponding variant of the List Viewer is used. If you want to use your own variants, you can set these using non-visible parameter 'Variant List Viewer' (see below).

Define Deviating Trade Tax Gross Amount

In the standard setting, subapplication 'STGZ' and cumulation wage type 'GSTB' are used to define wage type '/159' as the gross trade tax (view cluster VC_T596A).

If you want to use other wage types in the trade tax breakdown, these must be assigned to a new subapplication using a cumulation wage type.
For this procedure, see the Implementation Guide (IMG) for Payroll: Germany under Reporting and Statistics -> Business Tax Breakdown -> Define Alternative Business Tax Gross Amount.

This new subapplication must then be entered using the non-visible report parameter 'Subapplication' (see below).

Define Key Date

The report analyses the most recent payroll results.
If you only want to analyze payroll results up to a certain date, you can define this date in the non-visible parameter 'Key Date' (see below).

The key date determines the in-period of the evaluation. Define a key date on which the payroll results for the whole survey year can be imported.

Take Retroactive Accounting Differences into Account

The report analyzes the most recent payroll results for the year in question.
If you want to take account of differences in gross trade tax arising from retroactive accounting in previous years, you need to enter the period in which the analysis was stared for the year before the year being analyzed in entry parameters 'P_ILSTP' and 'P_ILSTJ' Valuation Prev.Year (In-Period).
If 'Results per Personnel Number' is set on the selection screen, differences from previous years are assigned to period '00'.

Special Employee Groups

Payments to persons who are employed for professional training, as well as pension, widows pensions and orphan pensions are not wage in the terms of the German Trade Tax Law (§31 Par.1 and Par. 2 GewStG).
If you use your own customer wage type for the employee groups in question, you need to ensure that your wage types do not flow into the trade tax wage.

For companies that are not operated by a legal person, a total of EUR 50,000 per year has to be set for the persons operating the company (§31 Par.5 GewStG).
You then have to assign these persons a characteristic employee group and subgroup and exclude them from the database selection.
After the report has run, you have to add the amount specified above to the wage total for the relevant company office.

Definition of Non-Visible Parameters

For your variant, select the 'Variable' field under 'Attributes - Change' and enter the corresponding variable name using 'Selection variables'.
The value of these variables can be maintained in table TVARV.

RFUMSV00 - Advance Return for Tax on Sales/Purchases   BAL Application Log Documentation  
This documentation is copyright by SAP AG.

Length: 3619 Date: 20240601 Time: 092944     sap01-206 ( 63 ms )