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{"sheet":"Tabelle1","index":0,"n_rows":42,"n_cols":11,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
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[]
[null,"BEITRAGSBERECHNUNG IHK NORDSCHWARZWALD"]
[]
[]
[]
[]
[null,null,null,null,"Nichtkaufleute¹",null,null,"Kaufleute²"]
[null,null,"Bitte Rechtsform wählen",null,"KGT",null,null,"HRA","HRB"]
[null,null,"Berechnung ohne Gewähr"]
[null,{"$f":"IF(AND($F$38=TRUE,$F$39=TRUE),\"                        Bitte nur eine Rechtsform ankreuzen\",IF(AND($F$39=TRUE,$F$40=TRUE),\"                        Bitte nur eine Rechtsform ankreuzen\",IF(AND($F$38=TRUE,$F$40),\"                       Bitte nur eine Rechtsform ankreuzen\",\" \")))","v":" "}]
[null,null,null,null,{"$f":"IF(OR($F$38=TRUE,$F$39=TRUE,$F$40=TRUE),\"Bitte Bemessungsgrundlage in das weiße Feld eintragen\",\" \" )","v":" "}]
[]
[null,null,null,"Jahr","BMG","Freibetrag","Hebesatz %","BMG II","GB","Umlage","Summe"]
[null,null,null,2020,null,{"$f":"IF(OR($F$38=TRUE,$F$39=TRUE),15340,0)","v":0},2.0999999999999999E-3,{"$f":"IF(E15<F15,0,E15-F15)","v":0},{"$f":"IF(AND(F15=15340,E15<=5200,$F$38=TRUE),0,IF(AND(F15=15340,E15<=25000,$F$38=TRUE),55,IF(AND(F15=15340,E15<=100000,$F$38=TRUE),110,IF(AND(F15=15340,E15>100000,$F$38=TRUE),200,IF(AND(F15=15340,E15<=50000,$F$39=TRUE),220,IF(AND(F15=15340,E15<=500000,$F$39=TRUE),275,IF(AND(F15=15340,E15<=2500000,$F$39=TRUE),350,IF(AND(F15=15340,E15<=5000000,$F$39=TRUE),715,IF(AND(F15=15340,E15>500000,$F$39=TRUE),1430,IF(AND($F$40=TRUE,E15<=50000),220,IF(AND($F$40=TRUE,E15<=500000),275,IF(AND($F$40=TRUE,E15<=2500000),350,IF(AND($F$40=TRUE,E15<=5000000),715,IF(AND($F$40=TRUE,E15>50000),1430,0))))))))))))))","v":0},{"$f":"H15*G15","v":0},{"$f":"SUM(J15+I15)","v":0}]
[null,null,null,2021,null,{"$f":"IF(OR($F$38=TRUE,$F$39=TRUE),15340,0)","v":0},2.0999999999999999E-3,{"$f":"IF(E16<F16,0,E16-F16)","v":0},{"$f":"IF(AND(F16=15340,E16<=5200,$F$38=TRUE),0,IF(AND(F16=15340,E16<=25000,$F$38=TRUE),55,IF(AND(F16=15340,E16<=100000,$F$38=TRUE),110,IF(AND(F16=15340,E16>100000,$F$38=TRUE),200,IF(AND(F16=15340,E16<=50000,$F$39=TRUE),220,IF(AND(F16=15340,E16<=500000,$F$39=TRUE),275,IF(AND(F16=15340,E16<=2500000,$F$39=TRUE),350,IF(AND(F16=15340,E16<=5000000,$F$39=TRUE),715,IF(AND(F16=15340,E16>500000,$F$39=TRUE),1430,IF(AND($F$40=TRUE,E16<=50000),220,IF(AND($F$40=TRUE,E16<=500000),275,IF(AND($F$40=TRUE,E16<=2500000),350,IF(AND($F$40=TRUE,E16<=5000000),715,IF(AND($F$40=TRUE,E16>50000),1430,0))))))))))))))","v":0},{"$f":"H16*G16","v":0},{"$f":"SUM(J16+I16)","v":0}]
[null,null,null,2022,null,{"$f":"IF(OR($F$38=TRUE,$F$39=TRUE),15340,0)","v":0},2.0999999999999999E-3,{"$f":"IF(E17<F17,0,E17-F17)","v":0},{"$f":"IF(AND(F17=15340,E17<=5200,$F$38=TRUE),0,IF(AND(F17=15340,E17<=25000,$F$38=TRUE),55,IF(AND(F17=15340,E17<=100000,$F$38=TRUE),110,IF(AND(F17=15340,E17>100000,$F$38=TRUE),200,IF(AND(F17=15340,E17<=50000,$F$39=TRUE),220,IF(AND(F17=15340,E17<=500000,$F$39=TRUE),275,IF(AND(F17=15340,E17<=2500000,$F$39=TRUE),350,IF(AND(F17=15340,E17<=5000000,$F$39=TRUE),715,IF(AND(F17=15340,E17>500000,$F$39=TRUE),1430,IF(AND($F$40=TRUE,E17<=50000),220,IF(AND($F$40=TRUE,E17<=500000),275,IF(AND($F$40=TRUE,E17<=2500000),350,IF(AND($F$40=TRUE,E17<=5000000),715,IF(AND($F$40=TRUE,E17>50000),1430,0))))))))))))))","v":0},{"$f":"H17*G17","v":0},{"$f":"SUM(J17+I17)","v":0}]
[null,null,null,2023,null,{"$f":"IF(OR($F$38=TRUE,$F$39=TRUE),15340,0)","v":0},2.3E-3,{"$f":"IF(E18<F18,0,E18-F18)","v":0},{"$f":"IF(AND(F18=15340,E18<=5200,$F$38=TRUE),0,IF(AND(F18=15340,E18<=25000,$F$38=TRUE),60,IF(AND(F18=15340,E18<=100000,$F$38=TRUE),120,IF(AND(F18=15340,E18>100000,$F$38=TRUE),220,IF(AND(F18=15340,E18<=50000,$F$39=TRUE),250,IF(AND(F18=15340,E18<=500000,$F$39=TRUE),330,IF(AND(F18=15340,E18<=2500000,$F$39=TRUE),450,IF(AND(F18=15340,E18<=5000000,$F$39=TRUE),920,IF(AND(F18=15340,E18>500000,$F$39=TRUE),1900,IF(AND($F$40=TRUE,E18<=50000),250,IF(AND($F$40=TRUE,E18<=500000),330,IF(AND($F$40=TRUE,E18<=2500000),450,IF(AND($F$40=TRUE,E18<=5000000),920,IF(AND($F$40=TRUE,E18>50000),1900,0))))))))))))))","v":0},{"$f":"H18*G18","v":0},{"$f":"SUM(J18+I18)","v":0}]
[null,null,null,2024,null,{"$f":"IF(OR($F$38=TRUE,$F$39=TRUE),15340,0)","v":0},2.3E-3,{"$f":"IF(E19<F19,0,E19-F19)","v":0},{"$f":"IF(AND(F19=15340,E19<=5200,$F$38=TRUE),0,IF(AND(F19=15340,E19<=25000,$F$38=TRUE),60,IF(AND(F19=15340,E19<=100000,$F$38=TRUE),120,IF(AND(F19=15340,E19>100000,$F$38=TRUE),220,IF(AND(F19=15340,E19<=50000,$F$39=TRUE),250,IF(AND(F19=15340,E19<=500000,$F$39=TRUE),330,IF(AND(F19=15340,E19<=2500000,$F$39=TRUE),450,IF(AND(F19=15340,E19<=5000000,$F$39=TRUE),920,IF(AND(F19=15340,E19>500000,$F$39=TRUE),1900,IF(AND($F$40=TRUE,E19<=50000),250,IF(AND($F$40=TRUE,E19<=500000),330,IF(AND($F$40=TRUE,E19<=2500000),450,IF(AND($F$40=TRUE,E19<=5000000),920,IF(AND($F$40=TRUE,E19>50000),1900,0))))))))))))))","v":0},{"$f":"H19*G19","v":0},{"$f":"SUM(J19+I19)","v":0}]
[]
[]
[]
[null,"¹ Nichtkaufleute sind Gewerbetreibende, die nicht im Handelsregister eingetragen sind und deren Gewerbebetrieb nach Art und Umfang einen in kaufmännischer Weise eingerichteten Geschäftsbetrieb nicht erfordert."]
[]
[null,"²   Kaufleute sind Gewerbetreibende, die im Handelsregister eingetragen sind oder deren Gewerbebetrieb nach Art und Umfang einen in kaufmännischer Weise eingerichteten Geschäftsbetrieb erfordert."]
[]
[null,"BMG:","Bemessungsgrundlage à Gewerbeertrag / Gewinn aus Gewerbe / Einkünfte aus Gewerbebetrieb"]
[null,"Freibetrag:","Freibetrag für die Berechnung der Umlage bei KGT- und HRA-Unternehmen"]
[null,"Hebesatz:","Hebesatz für die Umlage"]
[null,"BMG II:","Bemessungsgrundlage gekürzt um den Freibetrag für KGT und HRA"]
[null,"GB:","Grundbeitrag"]
[null,"Umlage:","0,23 Prozent aus BMG II ab 2024"]
[null,"Summe:","zu zahlender Beitrag aus GB und Umlage"]
[]
[]
[]
[null,null,null,"Jahr","BMG","Freibetrag","Hebesatz %","BMG II","GB","Umlage","Summe"]
[null,null,null,2009,5000,false,2.7000000000000001E-3,{"$f":"IF(E38<F38,0,E38-F38)","v":0},null,{"$f":"H38*G38","v":0},{"$f":"SUM(J38+I38)","v":0}]
[null,null,null,2010,null,false,2.7000000000000001E-3,{"$f":"IF(E39<F39,0,E39-F39)","v":0},null,{"$f":"H39*G39","v":0},{"$f":"SUM(J39+I39)","v":0}]
[null,null,null,2011,null,false,2.7000000000000001E-3,0,null,0,0]
[null,null,null,2012,null,null,2.7000000000000001E-3,0,null,0,0]
[null,null,null,2013,null,null,2.7000000000000001E-3,0,null,0,0]

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