Für den Laien ist es oft schwer, die feinen Unterschiede zwischen Einnahmen, Einkünften, Einkommen und zu versteuerndem Einkommen zu erkennen. Für die Berechnung der Einkommensteuer jedenfalls kommt es auf das "zu versteuernde Einkommen" an. Hier sehen Sie, in welchem Zusammenhang die Begriffe stehen und wie das alles entscheidende "zu versteuernde Einkommen" ermittelt wird.

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1. Erste Stufe: Die Summe der Einkünfte

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Zunächst werden die Einkünfte aus jeder Einkunftsart ermittelt

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Dann wird die Summe der Einkünfte ermittelt

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2. Zweite Stufe: Der Gesamtbetrag der Einkünfte

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Altersentlastungsbetrag

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Entlastungsbetrag für Alleinerziehende

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Freibetrag für Land- und Forstwirte

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DerGesamtbetrag der Einkünfteist eine wichtige Größe im Steuerrecht

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3. Dritte Stufe: Das Einkommen

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Verlustvortrag aus dem Vorjahr

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Sonderausgaben

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Außergewöhnliche Belastungen

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Erstattungsüberhang bei Krankenversicherung oder Kirchensteuer

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4. Vierte Stufe: Das zu versteuernde Einkommen

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Freibeträge für Kinder

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Härteausgleich für geringe Nebeneinkünfte

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Daszu versteuernde Einkommenist die Bemessungsgrundlage für die Berechnung der tariflichen Einkommensteuer

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