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[]
[null,"Vergleich Nettozufluss nach Sozialleistungen und Steuern bei Bonus oder Dividende im Kanton Zürich (ab Steuerjahr 2011)"]
[]
[null,"Rohgewinn der Gesellschaft vor Bonus/Gewinnverwendung",null,null,null,null,199500,null,"Steuerbares Einkommen vor Bonus (privat)",null,null,null,null,"Staatssteuer",160000]
[null,"Geschäftsjahr",null,null,null,null,2011,null,"Tarif",null,null,true,null,"Bundessteuer",170000]
[]
[null,"Bonus und Soz.leistungen, dafür keine Unternehmenssteuern",null,null,null,null,null,null,"Dividende nur teilbesteuert, dafür Unternehmenssteuern"]
[]
[null,"Salär/Bonus Aktionär/Stammhalt.",null,"bisheriger Lohn",160000,null,null,null,{"$f":"\"Mehrsteuern bei der Gesellschaft \"&Jahr","v":"Mehrsteuern bei der Gesellschaft 2011"}]
[null,"Bonus",null,null,186773.93040983376,null,null,null,"Zusätzlicher steuerbarer Reingewinn der Gesellschaft (nach Steuern)",null,null,null,156232.06242407003]
[null,"AHV",null,{"$f":"C19/2","v":5.0500000000000003E-2},{"$f":"-E$10*D11","v":-9432.0834856966048},null,null,null,"Zusätzlicher steuerbarer Reingewinn",null,{"$f":"ROUNDDOWN(M10,-2)","v":156200},0.08,{"$f":"ROUNDDOWN(K11*L11,0)","v":12496}]
[null,"ALV","Anteil",{"$f":"C20/2","v":0.01},{"$f":"-E20/C20*D12","v":0},null,null,null,"Zusätzliches steuerbares Eigenkapital ",null,{"$f":"K11","v":156200},7.5000000000000002E-4,{"$f":"ROUNDDOWN(K12*L12,0)","v":117}]
[null,"NBUV",1,{"$f":"C22*C13","v":1.7999999999999999E-2},{"$f":"-E22*C13","v":0},null,null,null,"Total einfache Staatssteuer",null,null,null,{"$f":"SUM(M11:M12)","v":12613}]
[null,"KTG",0.5,{"$f":"C23","v":1.4999999999999999E-2},{"$f":"-E23*C14","v":-300}]
[null,"BVG",0.5,{"$f":"C24","v":0},{"$f":"-C15*D15","v":0},null,null,null,null,null,"Staat","Gemeinde","Total"]
[null,"Nettolohn",null,null,{"$f":"SUM(E10:E15)","v":177041.84692413715},{"$f":"-E16","v":-177041.84692413715},{"$f":"E16","v":177041.84692413715},null,"Steuerfuss",null,{"$f":"VLOOKUP(Jahr+1,Staatssteuerfuss,2)","v":1},1.3782000000000001,{"$f":"SUM(K16:L16)","v":2.3782000000000001}]
[null,null,null,null,null,null,null,null,"Zusätzliche Staats- und Gemeindesteuern",null,null,null,null,{"$f":"M13*M16","v":29996.2366}]
[null,"Soziallasten (AG + AN)","Ansatz","Maximum"]
[null,"AHV",0.10100000000000001,null,{"$f":"E$10*C19","v":18864.16697139321},null,null,null,"Dir. Bundessteuer",null,null,{"$f":"ROUNDDOWN(Gewinn,-2)","v":156200},8.5000000000000006E-2,{"$f":"L19*M19","v":13277.000000000002}]
[null,"ALV",0.02,126000,{"$f":"MAX(MIN(D20-$E$9,Salaer),0)*C20","v":0},null,null,null,"Total Steuern Unternehmung",null,null,{"$f":"ROUNDDOWN(ABS((G4-M10-N20))/2,-1)*2","v":0},null,{"$f":"+N17+N19","v":43273.236600000004}]
[null,"BU",3.0000000000000001E-3,126000,{"$f":"MAX(MIN(D21-$E$9,Salaer),0)*C21","v":0}]
[null,"NBUV",1.7999999999999999E-2,{"$f":"D21","v":126000},{"$f":"MAX(MIN(D22-$E$9,Salaer),0)*C22","v":0},null,null,null,"Rohgewinn nach Steuern",null,null,null,null,{"$f":"K11","v":156200}]
[null,"KTG",1.4999999999999999E-2,200000,{"$f":"MAX(MIN(D23-$E$9,Salaer),0)*C23","v":600},null,null,null,"Gesetzl. Reserven:  ","ordentlich",null,null,0,{"$f":"N22*-M23","v":0}]
[null,"BVG",0,null,{"$f":"C24","v":0},null,null,null,"Gesetzl. Reserven:  ","Superdiv.","Aktienkap.",100000,0,{"$f":"-M24*MAX(0,L25-(5%*L24))","v":0}]
[null,"FAK",1.2999999999999999E-2,null,{"$f":"E$10*C25","v":2428.0610953278388},null,null,null,"Für Dividenden-Ausschüttung steht zur Verfügung",null,null,156200,{"$f":"L25-N25","v":0},{"$f":"SUM(N22:N24)","v":156200},{"$f":"N25","v":156200}]
[null,"AHV-Verwaltungsko.",0.03,null,{"$f":"E19*C26","v":565.92500914179629}]
[null,null,null,null,{"$f":"SUM(E19:E26)","v":22458.153075862843},{"$f":"-E27","v":-22458.153075862843}]
[null,"Reingewinn Gesellschaft nach Bonus",null,null,null,{"$f":"F16+F27+G4","v":0},null,null,{"$f":"\"Mehrbesteuerung privat  \"&Jahr+1","v":"Mehrbesteuerung privat  2012"}]
[null,null,null,null,null,null,null,null,null,null,"Staat","Gemeinde","Kirche","Total"]
[null,{"$f":"\"Besteuerung privat \"&Jahr","v":"Besteuerung privat 2011"},null,null,"Staat","Bund",null,null,"Steuerfuss",null,{"$f":"K16","v":1},1.1000000000000001,0.1,{"$f":"SUM(K30:M30)","v":2.2000000000000002}]
[null,"Nettosalär",null,null,{"$f":"ROUND(E16,0)","v":177042},{"$f":"E31","v":177042},null,null,"Steuertarif",null,null,{"$f":"VLOOKUP(Jahr+1,Staatssteuerfuss,3)","v":"Tarif2012"},{"$f":"E36","v":"ZH_EVT"},{"$f":"F36","v":"Bund_B"}]
[null,"Einfluss auf Berufsauslagen/Doppelverdienerabz.",null,null,0,0,null,null,null,null,null,null,{"$f":"L31&\"!\"&M31","v":"Tarif2012!ZH_EVT"},{"$f":"L31&\"!\"&N31","v":"Tarif2012!Bund_B"}]
[null,"Steuerbares Einkommen",null,null,{"$f":"O4+SUM(E31:E32)","v":337042},{"$f":"O5+SUM(F31:F32)","v":347042},null,null,"Staats- + Gde.steuern",null,"steu.b.Einko.","Steuersatz","einf.SS","Steuer"]
[null,null,"Staat","Gemeinde","Kirche","Total",null,null,"Einkommen ohne Dividennde",null,{"$f":"O4","v":160000},{"$f":"ROUND((VLOOKUP(K34,INDIRECT($M$32),2)+(K34-VLOOKUP(K34,INDIRECT($M$32),1))*VLOOKUP(K34,INDIRECT($M$32),3))/K34,5)","v":6.2859999999999999E-2},{"$f":"ROUNDDOWN(K34*L34,0)","v":10057},{"$f":"ROUND(M34*N30/5,2)*5","v":22125.4}]
[null,"Steuerfuss",{"$f":"VLOOKUP(Jahr,Staatssteuerfuss,2)","v":1},1.1200000000000001,0.1,{"$f":"SUM(C35:E35)","v":2.2200000000000002},null,null,"Einkommen mit unqualif. Dividende",null,{"$f":"O4+O25","v":316200},{"$f":"ROUND((VLOOKUP(K35,INDIRECT($M$32),2)+(K35-VLOOKUP(K35,INDIRECT($M$32),1))*VLOOKUP(K35,INDIRECT($M$32),3))/K35,5)","v":8.48E-2},{"$f":"ROUNDDOWN(K35*L35,0)","v":26813},{"$f":"ROUND(M35*N30/5,2)*5","v":58988.6},{"$f":"IF(K38,0,-N35+N34)","v":0}]
[null,"Steuertarif",null,{"$f":"VLOOKUP(Jahr,Staatssteuerfuss,3)","v":"Tarif2011"},{"$f":"\"ZH_\"&IF(Zivilstand,\"EVT\",\"EGT\")","v":"ZH_EVT"},{"$f":"\"Bund_\"&IF(Zivilstand,\"B\",\"A\")","v":"Bund_B"},null,null,"Privileg. Beteiligung: ","Einko. ordentl.",{"$f":"O4","v":160000},{"$f":"L35","v":8.48E-2},{"$f":"ROUNDDOWN(K36*L36,0)","v":13568}]
[null,null,null,null,{"$f":"D36&\"!\"&E36","v":"Tarif2011!ZH_EVT"},{"$f":"D36&\"!\"&F36","v":"Tarif2011!Bund_B"},null,null,null,"Dividende",{"$f":"ROUNDDOWN(O25,-2)","v":156200},{"$f":"ROUND(L35/2,5)","v":4.24E-2},{"$f":"ROUNDDOWN(K37*L37,0)","v":6622}]
[null,"Staats- + Gde.steuern","steu.b. Einko.","Steuersatz","einf.SS","Steuer",null,null,null,null,true,null,{"$f":"SUM(M36:M37)","v":20190},{"$f":"ROUND(M38*N30/5,2)*5","v":44418},{"$f":"IF(K38,-N38+N34,0)","v":-22292.6}]
[null,"Einkommen ordentlich",{"$f":"ROUNDDOWN(O4,-2)","v":160000},{"$f":"(VLOOKUP(C39,INDIRECT($E$37),2)+(C39-VLOOKUP(C39,INDIRECT($E$37),1))*VLOOKUP(C39,INDIRECT($E$37),3))/C39","v":6.5218750000000006E-2},{"$f":"ROUND(C39*D39,0)","v":10435},{"$f":"ROUND(E39*F35/5,2)*5","v":23165.7}]
[null,"Einkommen inkl. Bonus",{"$f":"ROUNDDOWN(E33,-2)","v":337000},{"$f":"(VLOOKUP(C40,INDIRECT($E$37),2)+(C40-VLOOKUP(C40,INDIRECT($E$37),1))*VLOOKUP(C40,INDIRECT($E$37),3))/C40","v":8.9872403560830857E-2},{"$f":"ROUND(C40*D40,0)","v":30287},{"$f":"ROUND(E40*F35/5,2)*5","v":67237.149999999994},{"$f":"-F40+F39","v":-44071.45},null,"Bundessteuer",null,null,"steu.b.Einko.","Steuersatz","Steuer"]
[null,null,null,null,null,null,null,null,"Einkommen ordentlich",null,null,{"$f":"O5","v":170000},{"$f":"IF(L41>0,ROUND(N41/L41,5),0)","v":5.0950000000000002E-2},{"$f":"VLOOKUP(L41,INDIRECT($N$32),2)+(L41-VLOOKUP(L41,INDIRECT($N$32),1))*VLOOKUP(L41,INDIRECT($N$32),3)","v":8662}]
[null,"Bundessteuer",null,null,"steu.b. Einko.","Steuer",null,null,"Einkommen mit Dividende","unqualifiziert",true,{"$f":"O5+O25","v":326200},{"$f":"IF(L42>0,ROUND(N42/L42,5),0)","v":8.8800000000000004E-2},{"$f":"VLOOKUP(L42,INDIRECT($N$32),2)+(L42-VLOOKUP(L42,INDIRECT($N$32),1))*VLOOKUP(L42,INDIRECT($N$32),3)","v":28968},{"$f":"IF(K42,0,-N42+N41)","v":0}]
[null,"Einkommen ordentlich",null,null,{"$f":"ROUNDDOWN(O5,-2)","v":170000},{"$f":"VLOOKUP(E43,INDIRECT($F$37),2)+(E43-VLOOKUP(E43,INDIRECT($F$37),1))*VLOOKUP(E43,INDIRECT($F$37),3)","v":8759},null,null,null,"qualifiziert",0.6,{"$f":"ROUNDDOWN(O5+(K43*O25),-2)","v":263700},{"$f":"IF(L43>0,ROUND(N43/L43,5),0)","v":7.9039999999999999E-2},{"$f":"VLOOKUP(L43,INDIRECT($N$32),2)+(L43-VLOOKUP(L43,INDIRECT($N$32),1))*VLOOKUP(L43,INDIRECT($N$32),3)","v":20843},{"$f":"IF(K42,-N43+N41,0)","v":-12181}]
[null,"Einkommen inkl. Bonus",null,null,{"$f":"ROUNDDOWN(F33,-2)","v":347000},{"$f":"VLOOKUP(E44,INDIRECT($F$37),2)+(E44-VLOOKUP(E44,INDIRECT($F$37),1))*VLOOKUP(E44,INDIRECT($F$37),3)","v":31769},{"$f":"-F44+F43","v":-23010}]
[]
[null,"Nettozufluss privat (nach Steuern)",null,null,null,null,{"$f":"SUM(G8:G44)","v":109960.39692413714},null,"Nettozufluss privat (nach Steuern)",null,null,null,null,null,{"$f":"SUM(O8:O45)","v":121726.39999999999}]
[null,"Total Steuern und Abgaben",null,null,null,{"$f":"IF(G46>0,G47/(G47+G46),\"\")","v":0.44882006554317216},{"$f":"-(F27+G40+G44)","v":89539.603075862833},null,"Total Steuern und Abgaben",null,null,null,null,{"$f":"IF(O47>0,O47/(O47+O46),\"\")","v":0.38976074146680795},{"$f":"+N20-O35-O38-O42-O43","v":77746.83660000001}]
[]
[null,{"$f":"\"gedruckt am \"&TEXT(TODAY(),\"TT.MM.JJ\")","v":"gedruckt am 29.05.13"}]
[]
[]
[null,null,null,null,null,"Zusammenfassung Steuern und Abgaben"]
[null,null,null,"Modell ","Bonus","Dividende"]
[null,null,null,"Sozialvers. Arbeitnehmer",{"$f":"Salaer-E16","v":9732.0834856966103},0]
[null,null,null,"Sozialvers. Gesellschaft",{"$f":"E27-E54","v":12726.069590166233},0]
[null,null,null,"Steuern Gesellschaft",0,{"$f":"N20","v":43273.236600000004}]
[null,null,null,"Staats-/Gde.steuern privat",{"$f":"-G40","v":44071.45},{"$f":"-(O38+O35)","v":22292.6}]
[null,null,null,"Bundessteuern privat",{"$f":"-G44","v":23010},{"$f":"-(O42+O43)","v":12181}]
[null,null,null,"Total",{"$f":"SUM(E54:E58)","v":89539.603075862833},{"$f":"SUM(F54:F58)","v":77746.83660000001}]

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["Staatssteuerfüsse"]
["Jahr","Staatssteuerfuss","Tarif"]
[2011,1,"Tarif2011"]
[2012,1,"Tarif2012"]
[2013,1,"Tarif2012"]

{"sheet":"Tarif2011","index":2,"n_rows":49,"n_cols":7,"rows_kept":49,"cut":false,"hidden":false,"merged":[]}
["Kanton Zürich, Tarif 2011 (ab 2006 gleich)"]
[]
["Einkommen - Tarif GT",null,null,null,"Einkommen - Tarif VT"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[6200,0,0.02,null,12400,0,0.02]
[10500,85,0.03,null,18100,113,0.03]
[14800,214,0.04,null,25200,326,0.04]
[21800,494,0.05,null,33800,670,0.05]
[30400,924,0.06,null,43700,1165,0.06]
[40300,1518,7.0000000000000007E-2,null,56500,1933,7.0000000000000007E-2]
[51700,2316,0.08,null,84900,3921,0.08]
[67300,3564,0.09,null,113300,6192,0.09]
[97200,6255,0.1,null,156000,10035,0.1]
[126900,9225,0.11,null,207100,15145,0.11]
[173900,14395,0.12,null,262500,21238,0.12]
[234900,21714,0.13,null,326400,28909,0.13]
[]
[]
[]
[]
["Vermögen - Tarif GT",null,null,null,"Vermögen - Tarif VT"]
["VERM","STEUER","PLUS",null,"VERM","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[71000,0,5.0000000000000001E-4,null,142000,0,5.0000000000000001E-4]
[284000,106,1E-3,null,355000,106,1E-3]
[640000,462,1.5E-3,null,710000,461,1.5E-3]
[1207000,1312,2E-3,null,1277000,1311,2E-3]
[2060000,3017,2.5000000000000001E-3,null,2130000,3016,2.5000000000000001E-3]
[2911000,5143,3.0000000000000001E-3,null,2982000,5146,3.0000000000000001E-3]
[]
[]
["Bund - Tarif V (Verheiratete)",null,null,null,"Bund - Tarif A (Alleinstehend)"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[28100,0,0.01,null,14500,0.75,7.7000000000000002E-3]
[50500,225,0.02,null,31600,132.5,8.8000000000000005E-3]
[58000,376,0.03,null,41300,219.6,2.64E-2]
[74800,881,0.04,null,55100,584.25,2.9700000000000001E-2]
[89800,1482,0.05,null,72300,1098,5.9400000000000001E-2]
[102800,2133,0.06,null,77800,1425.4,6.6000000000000003E-2]
[114000,2806,7.0000000000000007E-2,null,103100,3097.4,8.8000000000000009E-2]
[123400,3465,0.08,null,134000,5818.8,0.11]
[130900,4066,0.09,null,175100,10342,0.13200000000000001]
[136400,4562,0.1,null,751400,86411,0.115]
[140300,4953,0.11]
[142200,5163,0.12]
[144100,5392,0.13]
[889500,102292.5,0.115]

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["Kanton Zürich, Tarif 2012"]
[]
["Einkommen - Tarif GT",null,null,null,"Einkommen - Tarif VT"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[6700,0,0.02,null,13500,0,0.02]
[11400,94,0.03,null,19600,122,0.03]
[16100,235,0.04,null,27300,353,0.04]
[23700,539,0.05,null,36700,729,0.05]
[33000,1004,0.06,null,47400,1264,0.06]
[43700,1646,7.0000000000000007E-2,null,61300,2098,7.0000000000000007E-2]
[56100,2514,0.08,null,92100,4254,0.08]
[73000,3866,0.09,null,122900,6718,0.09]
[105500,6791,0.1,null,169300,10894,0.1]
[137700,10011,0.11,null,224700,16434,0.11]
[188700,15621,0.12,null,284800,23045,0.12]
[254900,23565,0.13,null,354100,31361,0.13]
[]
[]
[]
[]
["Vermögen - Tarif GT",null,null,null,"Vermögen - Tarif VT"]
["VERM","STEUER","PLUS",null,"VERM","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[77000,0,5.0000000000000001E-4,null,154000,0,5.0000000000000001E-4]
[308000,115.5,1E-3,null,385000,115.5,1E-3]
[694000,501.5,1.5E-3,null,770000,500.5,1.5E-3]
[1310000,1425.5,2E-3,null,1386000,1424.5,2E-3]
[2235000,3275.5,2.5000000000000001E-3,null,2311000,3274.5,2.5000000000000001E-3]
[3158000,5583,3.0000000000000001E-3,null,3235000,5584.5,3.0000000000000001E-3]
[]
[]
["Bund - Tarif V (Verheiratete)",null,null,null,"Bund - Tarif A (Alleinstehend)"]
["EINK","STEUER","PLUS",null,"EINK","STEUER","PLUS"]
[0,0,0,null,0,0,0]
[28300,0,0.01,null,14500,0,7.7000000000000002E-3]
[51000,228,0.02,null,31700,132.55000000000001,8.8000000000000005E-3]
[58500,379,0.03,null,41500,220.5,2.64E-2]
[75400,887,0.04,null,55300,585.15,2.9700000000000001E-2]
[90400,1488,0.05,null,72600,1101.9000000000001,5.9400000000000001E-2]
[103500,2144,0.06,null,78200,1435.2,6.6000000000000003E-2]
[114800,2823,7.0000000000000007E-2,null,103700,3120.4,8.8000000000000009E-2]
[124300,3489,0.08,null,134700,5850.6,0.11]
[131800,4090,0.09,null,176100,10406.799999999999,0.13200000000000001]
[137400,4595,0.1,null,755300,86859.5,0.115]
[141300,4986,0.11]
[143200,5196,0.12]
[145100,5425,0.13]
[895900,103028.5,0.115]