X-Git-Url: http://wagnertech.de/gitweb/gitweb.cgi/mfinanz.git/blobdiff_plain/5fbbcc264d55bb7b7f9f66a431d87d95d5857093..eab277a411:/sql/Switzerland-deutsch-MWST-2014-chart.sql

diff --git a/sql/Switzerland-deutsch-MWST-2014-chart.sql b/sql/Switzerland-deutsch-MWST-2014-chart.sql
index 3fab61a7b..1724b5cb3 100644
--- a/sql/Switzerland-deutsch-MWST-2014-chart.sql
+++ b/sql/Switzerland-deutsch-MWST-2014-chart.sql
@@ -1,7 +1,38 @@
 -- deutschsprachiger Kontenplan nach Schweizer Kontenrahmen KMU fÃ¼r Firmen in der Schweiz, die mehrwertsteuerpflichtig sind
 -- Erstellt am 4.6.2014
--- Korrigiert: November 2015
+-- Korrigiert: November 2015 und Juli 2017
 -- Grundlage: Revision OR Stand 1.1.2013, insbesondere Art. 957a Abs. 2
+-- Redaktion: revamp-it, http://www.revamp-it.ch
+-- Copyright 2014,2015,2017
+
+-- This file is part of kivitendo.
+-- kivitendo is free software; you can redistribute it and/or modify
+-- it under the terms of the GNU General Public License as published by
+-- the Free Software Foundation; either version 2 of the License, or
+-- (at your option) any later version.
+-- 
+-- kivitendo is distributed in the hope that it will be useful,
+-- but WITHOUT ANY WARRANTY; without even the implied warranty of
+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+-- GNU General Public License for more details.
+--
+-- You should have received a copy of the GNU General Public License
+-- along with kivitendo. If not, see <http://www.gnu.org/licenses/>.
+
+-- Diese Datei ist Teil von kivitendo.
+--
+-- kivitendo ist Freie Software: Sie kÃ¶nnen es unter den Bedingungen
+-- der GNU General Public License, wie von der Free Software Foundation,
+-- Version 2 der Lizenz oder (nach Ihrer Wahl) jeder spÃ¤teren
+-- verÃ¶ffentlichten Version, weiterverbreiten und/oder modifizieren.
+--
+-- kivitendo wird in der Hoffnung, dass es nÃ¼tzlich sein wird, aber
+-- OHNE JEDE GEWÃHRLEISTUNG, bereitgestellt; sogar ohne die implizite
+-- GewÃ¤hrleistung der MARKTFÃHIGKEIT oder EIGNUNG FÃR EINEN BESTIMMTEN ZWECK.
+-- Siehe die GNU General Public License fÃ¼r weitere Details.
+--
+-- Sie sollten eine Kopie der GNU General Public License zusammen mit diesem
+-- Programm erhalten haben. Wenn nicht, siehe <http://www.gnu.org/licenses/>.
 
 DELETE FROM chart;
 
@@ -17,8 +48,8 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, ta
 ('1100', 'Forderungen aus Lieferungen und Leistungen','A','A','AR','1100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('114',  'Ãbrige kurzfristige Forderungen','H','','','114',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('1140', 'VorschÃ¼sse, kurzfristige Darlehen','A','A','AR','1140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
-('1170', 'Vorsteuer auf Aufwand','A','A','','1170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
-('1171', 'Vorsteuer auf Investitionen','A','A','','1171',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1170', 'Vorsteuer auf Aufwand','A','A','AP_tax:IC_taxpart:IC_taxservice','1170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1171', 'Vorsteuer auf Investitionen','A','A','AP_tax:IC_taxpart:IC_taxservice','1171',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('1176', 'Verrechnungssteuer','A','A','','1176',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('120',  'VorrÃ¤te und nicht fakturierte Dienstleistungen','H','','','120',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('1200', 'Handelswaren','A','A','IC','1200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
@@ -49,8 +80,8 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, ta
 ('2100', 'Bankverbindlichkeiten','A','L','AR_paid:AP_paid','2100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('2140', 'Ãbrige verzinsliche Verbindlichkeiten','A','L','AP','2140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('220',  'Ãbrige kurzfristige Verbindlichkeiten','H','','','220',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
-('2200', 'Geschuldete MWST(8%)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
-('2201', 'Geschuldete MWST(2.5%)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2201',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2200', 'Geschuldete MWST(8%)','A','L','AR_tax:IC_taxpart:IC_taxservice','2200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2201', 'Geschuldete MWST(2.5%)','A','L','AR_tax:IC_taxpart:IC_taxservice','2201',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('2206', 'Verrechnungssteuer','A','L','AP','2206',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('2210', 'Geschuldete Steuern','A','L','AP','2210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('2250', 'Personalaufwand','A','L','AP','2250',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
@@ -81,6 +112,7 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, ta
 ('32',   'HANDELSERLÃSE','H','','','32',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('3200', 'HandelserlÃ¶se 8%','A','I','AR_amount:IC_sale','3200',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
 ('3201', 'HandelserlÃ¶se 2.5%','A','I','AR_amount:IC_sale','3201',3,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3202', 'HandelserlÃ¶se 0%','A','I','AR_amount:IC_sale','3202',1,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
 ('34',   'DIENSTLEISTUNGSERLÃSE','H','','','34',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('3400', 'DienstleistungserlÃ¶se','A','I','AR_amount:IC_income','3400',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
 ('36',   'ÃBRIGE ERLÃSE AUS LIEFERUNGEN UND LEISTUNGEN','H','','','36',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
@@ -100,6 +132,7 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, ta
 ('42',   'HANDELSWARENAUFWAND','H','','','42',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('4200', 'Einkauf Handelswaren 8%','A','E','AP_amount:IC_cogs','4200',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
 ('4201', 'Einkauf Handelswaren 2.5%','A','E','AP_amount:IC_cogs','4201',5,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('4202', 'Einkauf Handelswaren 0%','A','E','AP_amount:IC_cogs','4202',1,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
 ('4208', 'BestandsÃ¤nderungen Handelswaren','A','E','AP_amount:IC_cogs','4208',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
 ('44',   'AUFWAND FÃR BEZOGENE DRITTLEISTUNGEN','H','','','44',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('4400', 'Aufwand fÃ¼r Drittleistungen','A','E','AP_amount:IC_expense','4400',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
@@ -170,11 +203,11 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, ta
 ('6900', 'Finanzaufwand','A','E','','6900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
 ('6940', 'Bankspesen','A','E','','6940',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
 ('6942', 'Kursverluste','A','E','','6942',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
-('6943', 'Rundungsaufwand','A','E','','6943',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6943', 'Rundungsaufwand','A','E','AP_amount:IC_cogs:IC_expense','6943',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
 ('695',  'Finanzertrag','H','','','695',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
 ('6950', 'Finanzertrag','A','I','','6950',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
 ('6952', 'Kursgewinne','A','I','','6952',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
-('6953', 'Rundungsertrag','A','I','','6953',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6953', 'Rundungsertrag','A','I','AR_amount:IC_sale:IC_income','6953',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
 ('6970', 'MitgliederbeitrÃ¤ge','A','I','AR_amount:IC_income','6970',1,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
 ('6980', 'Spenden','A','I','AR_amount:IC_income','6980',1,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
 ('7',    'BETRIEBLICHER NEBENERFOLG','H','','','7',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
@@ -212,15 +245,15 @@ INSERT INTO buchungsgruppen (
 ) VALUES (
   'Standard 8%',(SELECT id FROM chart WHERE accno = '1200'),
   (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
-  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
-  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
-  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200')
+  (SELECT id FROM chart WHERE accno = '3202'), (SELECT id FROM chart WHERE accno = '4202'),
+  (SELECT id FROM chart WHERE accno = '3202'), (SELECT id FROM chart WHERE accno = '4202'),
+  (SELECT id FROM chart WHERE accno = '3202'), (SELECT id FROM chart WHERE accno = '4202')
 ),(
   'Standard 2.5%',(SELECT id FROM chart WHERE accno = '1200'),
   (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
-  (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
-  (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
-  (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201')
+  (SELECT id FROM chart WHERE accno = '3202'), (SELECT id FROM chart WHERE accno = '4202'),
+  (SELECT id FROM chart WHERE accno = '3202'), (SELECT id FROM chart WHERE accno = '4202'),
+  (SELECT id FROM chart WHERE accno = '3202'), (SELECT id FROM chart WHERE accno = '4202')
 );
 
 
@@ -240,12 +273,12 @@ INSERT INTO tax (taxkey, taxdescription, rate) VALUES
 (1, 'Mehrwertsteuerfrei', 0);
 
 INSERT INTO tax (taxkey, taxdescription, rate, taxnumber, chart_id) VALUES
-(2, 'MWST 8% Ertrag', 0.08000, '2200', (SELECT id FROM chart WHERE accno='2200')),
-(3, 'MWST 2.5% Ertrag', 0.02500, '2201', (SELECT id FROM chart WHERE accno='2201')),
-(4, 'MWST 8% Aufwand', 0.08000, '1170', (SELECT id FROM chart WHERE accno='1170')),
-(5, 'MWST 2.5% Aufwand', 0.02500, '1170', (SELECT id FROM chart WHERE accno='1170')),
-(6, 'MWST 8% Investitionen', 0.08000, '1171', (SELECT id FROM chart WHERE accno='1171')),
-(7, 'MWST 2.5% Investitionen', 0.02500, '1171', (SELECT id FROM chart WHERE accno='1171'));
+(2, 'MWST', 0.08000, '2200', (SELECT id FROM chart WHERE accno='2200')),
+(3, 'MWST', 0.02500, '2201', (SELECT id FROM chart WHERE accno='2201')),
+(4, 'MWST Aufwand', 0.08000, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(5, 'MWST Aufwand', 0.02500, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(6, 'MWST Investitionen', 0.08000, '1171', (SELECT id FROM chart WHERE accno='1171')),
+(7, 'MWST Investitionen', 0.02500, '1171', (SELECT id FROM chart WHERE accno='1171'));
 
 
 DELETE FROM taxkeys;
