{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20174292,Language='DE')/Transcripts"}},"ID":20174292,"Language":"DE","BusinessShortNumber":"17.4292","BusinessType":6,"BusinessTypeName":"Postulat","BusinessTypeAbbreviation":"Po.","Title":"Kapital- und Verm\u00f6genssteuern stark wachsender KMU senken","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Der Bundesrat wird beauftragt, einen Bericht \u00fcber die M\u00f6glichkeiten und Folgen einer Senkung der Kapital- und der Verm\u00f6genssteuern von Unternehmen zu erstellen.</p>","ReasonText":"<p>Nach Auffassung des Bundesrates besteht ein Potenzial f\u00fcr eine Reform der Besteuerung von Start-ups. In seinem Bericht vom M\u00e4rz 2017 in Erf\u00fcllung des Postulates 13.4237 anerkennt er, \"dass die ... Verm\u00f6genssteuer f\u00fcr die Unternehmensgr\u00fcnder zu hohen steuerlichen Belastungen und Liquidit\u00e4tsengp\u00e4ssen f\u00fchren kann\". Er f\u00fchrt weiter aus, dass er das EFD beauftragt hat, in Zusammenarbeit mit den Kantonen nach Optimierungsm\u00f6glichkeiten zu suchen, um die Standortattraktivit\u00e4t f\u00fcr Start-ups in der Schweiz zu verbessern. Seines Erachtens \"erscheint eine weitere Entlastung von der substanzzehrenden Kapital- und Verm\u00f6genssteuer wegen ihrer negativen \u00f6konomischen Anreize grunds\u00e4tzlich erw\u00e4genswert. Er w\u00e4re deshalb bei gegebenem parlamentarischem Auftrag bereit, die \u00f6konomischen und finanziellen Auswirkungen einer Verlagerung von der substanzzehrenden Besteuerung hin zu einer verst\u00e4rkten Ertragsbesteuerung zu pr\u00fcfen.\" Wir fordern ihn deshalb auf, diesen Weg einzuschlagen.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Der Bundesrat beantragt die Annahme des Postulates.","FederalCouncilProposal":18,"FederalCouncilProposalText":"Der Bundesrat beantragt die Annahme des Postulates.","FederalCouncilProposalDate":"\/Date(1518566400000)\/","SubmittedBy":"Derder Fathi","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(1717572154000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"Finanzdepartement","ResponsibleDepartmentAbbreviation":"EFD","IsLeadingDepartment":true,"Tags":"15|24|2446","Category":null,"Modified":"\/Date(1717658570697)\/","SubmissionDate":"\/Date(1513296000000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":5011,"SubmissionLegislativePeriod":50,"FirstCouncil1":1,"FirstCouncil1Name":"Nationalrat","FirstCouncil1Abbreviation":"NR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Wirtschaft|Finanzwesen|Steuer"}}