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[null,null,{"$f":"IF(A70=\"\",\"\",IF(A4=\"U\",\"Pauschalversteuerung bei Unternehmer nicht möglich !\",\"Zuschlag bei Pauschalversteuerung (25% + KiSt + SolZ) durch Arbeitgeber\"))","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(A70=\"\",\"\",IF(A4=\"A\",ROUND(L67*A70,2),\"\"))","v":""},null,null,null,null,null,null,"Summe"]
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[]
[]
["Kontierung",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(A4=\"A\",\"  6664\",\"  6674\")","v":"  6664"},{"$f":"IF($A$4=\"A\",6660,6680)","v":6660},null,906640,{"$f":"IF(P66=\"\",\"\",IF($A$4=\"A\",6668,6688))","v":""},null,null,"Auszahlung:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"bar / Scheck Nr. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Überweisung"]
["..................... ",null,null,{"$f":"L2","v":"2020-01-31"}]
[]
[null,null,null,null,null,null,null,null,"(Unterschrift)"]

{"sheet":"VSt.Verpfl.","index":1,"n_rows":77,"n_cols":11,"rows_kept":77,"cut":false,"hidden":false,"merged":[[74,2,74,3],[5,6,5,10],[2,8,2,10],[3,1,3,3],[68,9,69,9],[68,10,69,10],[68,8,69,8],[6,7,6,8],[2,0,2,5],[68,6,69,6],[5,1,5,2],[68,7,69,7],[68,1,68,5],[5,3,5,4],[6,3,6,4],[7,3,7,4],[8,3,8,4]]}
[]
[]
["Vorsteuerabzug aus \nReisekosten-Abrechnung",null,null,null,null,null,null,null,{"$f":"Reisek.!P2","v":"Thomas Mustermann"}]
[null,{"$f":"Reisek.!J2","v":"2020-01-01"},null,null,null,{"$f":"Reisek.!L2","v":"2020-01-31"}]
[]
["Datum","Uhrzeit",null,"Stunden",null,"\nGeschäftspartner","Verpflegungsmehraufwand"]
[null,"von","bis",null,null,"Reisezweck","- Pauschale -","tatsächliche Kosten",null,"VSt.-Abzug aus","abziehbare VSt."]
[null,null,null,null,null,null,"€",{"$f":"G8","v":"€"},"% VSt.",{"$f":"G8","v":"€"},{"$f":"G8","v":"€"}]
[]
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[]
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[]
[{"$f":"Reisek.!A78","v":"..................... "},null,{"$f":"Reisek.!D78","v":"2020-01-31"}]
[]
[null,null,null,null,null,"(Unterschrift)"]

{"sheet":"Staaten","index":2,"n_rows":30,"n_cols":7,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["Dienst und Geschäftsreisen","mind. 24 Std.","weniger als 24 Std.","Tag vor oder nach","Pauschbetrag für","Kürzung für"," "]
[null,null,"aber mehr als 8 Std.","Übernachtung","Übernachtungsk.","Frühstück"," "]
[null,"€",{"$f":"B3","v":"€"},{"$f":"B3","v":"€"},{"$f":"B3","v":"€"},{"$f":"B3","v":"€"}," "]
[" ",{"$f":"IF(Jahr>=2020,28,24)","v":28},{"$f":"IF(Jahr>=2020,14,12)","v":14},14,0,{"$f":"B4*-0.2","v":-5.6000000000000005},"(Unternehmer)"]
["Inland",28,14,14,0,-5.6000000000000005,"(Unternehmer)"]
["Deutschland",28,14,14,0,-5.6000000000000005,"(Unternehmer)"]
["Inland",28,14,14,20,-5.6000000000000005,"(Arbeitnehmer)"]
["Deutschland",28,14,14,20,-5.6000000000000005,"(Arbeitnehmer)"]
[" ",28,14,14,20,-5.6000000000000005,"(Arbeitnehmer)"]
["nicht in Tabelle",47,32,32,130,-9.4,"(wie Luxemburg)"]
["Schiffsreise",47,32,32,130,-9.4,"(wie Luxemburg)"]
["Flugreise über 2 Tage",40,27,27,108,-8,"(wie Österreich)"]
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["Motorr.",0.2,"(für Motorrad oder Motorroller)"]
["Krad",0.2,"(für Motorrad oder Motorroller)"]
["Moped",0.2]
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[null,"Arbeitnehmer","Unternehmer"]
[null,"Konto","Konto"]
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["Autobahngebühren 19%","90 6650","90 6670"]
["Benzin 0%","10 6530",{"$f":"B7","v":"10 6530"}]
["Benzin 19%","90 6530",{"$f":"B8","v":"90 6530"}]
["Betriebsbedarf 0%","10 6850",{"$f":"B9","v":"10 6850"}]
["Betriebsbedarf 19%","90 6850",{"$f":"B10","v":"90 6850"}]
["Bewirtung 0%","10 6640",{"$f":"B11","v":"10 6640"}]
["Bewirtung 19%","90 6640","90 6640"]
["Bürobedarf 0%","10 6815",{"$f":"B13","v":"10 6815"}]
["Bürobedarf 19%","90 6815",{"$f":"B14","v":"90 6815"}]
["Diesel 0%","10 6530",{"$f":"B15","v":"10 6530"}]
["Diesel 19%","90 6530",{"$f":"B16","v":"90 6530"}]
["Eintritt Messe 0%","10 6650","10 6670"]
["Eintritt Messe 19%","90 6650","90 6670"]
["Fahrkarte 0%","10 6650","10 6670"]
["Fahrkarte 19%","90 6663","90 6673"]
["Fahrkarte 7%","80 6663","80 6673"]
["Flugticket 0%","10 6650","10 6670"]
["Flugticket 19%","90 6663","90 6673"]
["Garagenmiete 0%","10 6550",{"$f":"B24","v":"10 6550"}]
["Garagenmiete 19%","90 6550","90 6550"]
["Geschenke bis 35,- 0%","10 6610","10 6610"]
["Geschenke bis 35,- 19%","90 6610","90 6610"]
["Kfz-Reparaturen 0%","10 6540","10 6540"]
["Kfz-Reparaturen 19%","90 6540","90 6540"]
["Kleingeräte 0%","10 6845","10 6845"]
["Kleingeräte 19%","90 6845","90 6845"]
[{"$f":"\"Kürzung Frühstück \"&IF(Jahr>=2020,5.6,4.8)&\"0 €\"","v":"Kürzung Frühstück 5,60 €"},"10 6660","10 6680"]
[{"$f":"\"Kürzg.Mittagessen \"&IF(Jahr>=2020,11.2,9.6)&\"0 €\"","v":"Kürzg.Mittagessen 11,20 €"},"10 6660","10 6680"]
[{"$f":"\"Kürzg.Abendessen \"&IF(Jahr>=2020,11.2,9.6)&\"0 €\"","v":"Kürzg.Abendessen 11,20 €"},"10 6660","10 6680"]
[{"$f":"\"Kürzg.Pauschale \"&IF(Jahr>=2020,16.8,14.4)&\"0 €\"","v":"Kürzg.Pauschale 16,80 €"},"10 6660","10 6680"]
[{"$f":"\"Kürzg.Pauschale \"&IF(Jahr>=2020,22.4,19.2)&\"0 €\"","v":"Kürzg.Pauschale 22,40 €"},"10 6660","10 6680"]
[{"$f":"\"Kürzg.Pauschale \"&IF(Jahr>=2020,28,24)&\",00 €\"","v":"Kürzg.Pauschale 28,00 €"},"10 6660","10 6680"]
["Landkarte 0%","10 6650","10 6670"]
["Landkarte 7%","80 6650","80 6670"]
["lfd. Kfz-Kosten 0%","10 6530",{"$f":"B40","v":"10 6530"}]
["lfd. Kfz-Kosten 19%","90 6530",{"$f":"B41","v":"90 6530"}]
["lt. beigefügtem Beleg","  ","  "]
["Mautgebühren 0%","10 6650","10 6670"]
["Mautgebühren 19%","90 6650","90 6670"]
["Messekatalog 0%","10 6650","10 6670"]
["Messekatalog 19%","90 6650","90 6670"]
["Mietwagen 0%","10 6595",{"$f":"B47","v":"10 6595"}]
["Mietwagen 19%","90 6595",{"$f":"B48","v":"90 6595"}]
["Parkgebühren 0%","10 6650","10 6670"]
["Parkgebühren 19%","90 6650","90 6670"]
["sonstige lt. Beleg","  ","  "]
["sonstige Reisekosten 0%","10 6650","10 6670"]
["sonstige Reisekosten 19%","90 6650","90 6670"]
["Stadtplan 0%","10 6650","10 6670"]
["Stadtplan 7%","80 6650","80 6670"]
["Taxi 0%","10 6650","10 6670"]
["Taxi 19%","90 6663","90 6673"]
["Taxi 7%","80 6663","80 6673"]
["Telefongebühren 0%","10 6805","10 6805"]
["Telefongebühren 19%","90 6805","90 6805"]
["Trinkgeld","10 6650","10 6670"]
["Übern.Pauschale AN 20 €","10 6660","bei UN nicht möglich !"]
["Übernachtung 0%","10 6660","10 6680"]
["Übernachtung 7%",{"$f":"IF(Jahr>=2010,\"80 6660\",\"\")","v":"80 6660"},{"$f":"IF(Jahr>=2010,\"80 6680\",\"\")","v":"80 6680"}]
["Wagenpflege 0%","10 6530",{"$f":"B65","v":"10 6530"}]
["Wagenpflege 19%","90 6530",{"$f":"B66","v":"90 6530"}]
["Werkzeuge 0%","10 6845",{"$f":"B67","v":"10 6845"}]
["Werkzeuge 19%","90 6845",{"$f":"B68","v":"90 6845"}]
["Zuschl.Business-Package",906650,906670]
["Zuschl.Service-Pauschale",906650,906670]
["Zuschlag Frühstück",906664,"bei UN nicht möglich !"]
["Zuschlag Halbpension",906664,"bei UN nicht möglich !"]
["Zuschlag Vollpension",906664,"bei UN nicht möglich !"]
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