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Der Bruttopreis ist also ein vermehrter Grundwert mit dem Faktor ",[589,590,593,629],"span",{"className":591},[592],"katex",[589,594,597],{"className":595},[596],"katex-mathml",[598,599,601],"math",{"xmlns":600},"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML",[602,603,604,624],"semantics",{},[605,606,607,611,615],"mrow",{},[608,609,610],"mn",{},"1",[612,613,614],"mo",{},"+",[616,617,618,621],"mfrac",{},[619,620,565],"mi",{},[608,622,623],{},"100",[625,626,628],"annotation",{"encoding":627},"application\u002Fx-tex","1 + \\frac{p}{100}",[589,630,634,659],{"className":631,"ariaHidden":633},[632],"katex-html","true",[589,635,638,643,647,652,656],{"className":636},[637],"base",[589,639],{"className":640,"style":642},[641],"strut","height:0.7278em;vertical-align:-0.0833em;",[589,644,610],{"className":645},[646],"mord",[589,648],{"className":649,"style":651},[650],"mspace","margin-right:0.2222em;",[589,653,614],{"className":654},[655],"mbin",[589,657],{"className":658,"style":651},[650],[589,660,662,666],{"className":661},[637],[589,663],{"className":664,"style":665},[641],"height:1.0925em;vertical-align:-0.345em;",[589,667,669,674,753],{"className":668},[646],[589,670],{"className":671},[672,673],"mopen","nulldelimiter",[589,675,677],{"className":676},[616],[589,678,682,744],{"className":679},[680,681],"vlist-t","vlist-t2",[589,683,686,739],{"className":684},[685],"vlist-r",[589,687,691,712,723],{"className":688,"style":690},[689],"vlist","height:0.7475em;",[589,692,694,699],{"style":693},"top:-2.655em;",[589,695],{"className":696,"style":698},[697],"pstrut","height:3em;",[589,700,706],{"className":701},[702,703,704,705],"sizing","reset-size6","size3","mtight",[589,707,709],{"className":708},[646,705],[589,710,623],{"className":711},[646,705],[589,713,715,718],{"style":714},"top:-3.23em;",[589,716],{"className":717,"style":698},[697],[589,719],{"className":720,"style":722},[721],"frac-line","border-bottom-width:0.04em;",[589,724,726,729],{"style":725},"top:-3.4461em;",[589,727],{"className":728,"style":698},[697],[589,730,732],{"className":731},[702,703,704,705],[589,733,735],{"className":734},[646,705],[589,736,565],{"className":737},[646,738,705],"mathnormal",[589,740,743],{"className":741},[742],"vlist-s","​",[589,745,747],{"className":746},[685],[589,748,751],{"className":749,"style":750},[689],"height:0.345em;",[589,752],{},[589,754],{"className":755},[756,673],"mclose",". In Deutschland gilt meist ",[589,759,761,781],{"className":760},[592],[589,762,764],{"className":763},[596],[598,765,766],{"xmlns":600},[602,767,768,778],{},[605,769,770,772,775],{},[619,771,565],{},[612,773,774],{},"=",[608,776,777],{},"19",[625,779,780],{"encoding":627},"p = 19",[589,782,784,805],{"className":783,"ariaHidden":633},[632],[589,785,787,791,794,798,802],{"className":786},[637],[589,788],{"className":789,"style":790},[641],"height:0.625em;vertical-align:-0.1944em;",[589,792,565],{"className":793},[646,738],[589,795],{"className":796,"style":797},[650],"margin-right:0.2778em;",[589,799,774],{"className":800},[801],"mrel",[589,803],{"className":804,"style":797},[650],[589,806,808,812],{"className":807},[637],[589,809],{"className":810,"style":811},[641],"height:0.6444em;",[589,813,777],{"className":814},[646]," (Faktor ",[589,817,819,834],{"className":818},[592],[589,820,822],{"className":821},[596],[598,823,824],{"xmlns":600},[602,825,826,831],{},[605,827,828],{},[608,829,830],{},"1,19",[625,832,833],{"encoding":627},"1{,}19",[589,835,837],{"className":836,"ariaHidden":633},[632],[589,838,840,844,847,855],{"className":839},[637],[589,841],{"className":842,"style":843},[641],"height:0.8389em;vertical-align:-0.1944em;",[589,845,610],{"className":846},[646],[589,848,850],{"className":849},[646],[589,851,854],{"className":852},[853],"mpunct",",",[589,856,777],{"className":857},[646],"), für bestimmte Waren und Leistungen, etwa viele Lebensmittel und Bücher, gilt der ermäßigte Satz ",[589,860,862,881],{"className":861},[592],[589,863,865],{"className":864},[596],[598,866,867],{"xmlns":600},[602,868,869,878],{},[605,870,871,873,875],{},[619,872,565],{},[612,874,774],{},[608,876,877],{},"7",[625,879,880],{"encoding":627},"p = 7",[589,882,884,902],{"className":883,"ariaHidden":633},[632],[589,885,887,890,893,896,899],{"className":886},[637],[589,888],{"className":889,"style":790},[641],[589,891,565],{"className":892},[646,738],[589,894],{"className":895,"style":797},[650],[589,897,774],{"className":898},[801],[589,900],{"className":901,"style":797},[650],[589,903,905,908],{"className":904},[637],[589,906],{"className":907,"style":811},[641],[589,909,877],{"className":910},[646],[589,912,914,929],{"className":913},[592],[589,915,917],{"className":916},[596],[598,918,919],{"xmlns":600},[602,920,921,926],{},[605,922,923],{},[608,924,925],{},"1,07",[625,927,928],{"encoding":627},"1{,}07",[589,930,932],{"className":931,"ariaHidden":633},[632],[589,933,935,938,941,947],{"className":934},[637],[589,936],{"className":937,"style":843},[641],[589,939,610],{"className":940},[646],[589,942,944],{"className":943},[646],[589,945,854],{"className":946},[853],[589,948,950],{"className":949},[646],"07","). Die Sätze legt der Gesetzgeber fest und können sich ändern.",[565,953,954],{},"Vom Brutto- zum Nettopreis rechnet man durch den Faktor:",[589,956,959],{"className":957},[958],"katex-display",[589,960,962,997],{"className":961},[592],[589,963,965],{"className":964},[596],[598,966,968],{"xmlns":600,"display":967},"block",[602,969,970,994],{},[605,971,972,975,977],{},[619,973,974],{},"N",[612,976,774],{},[616,978,979,982],{},[619,980,981],{},"B",[605,983,984,986,988],{},[608,985,610],{},[612,987,614],{},[616,989,990,992],{},[619,991,565],{},[608,993,623],{},[625,995,996],{"encoding":627},"N = \\frac{B}{1 + \\frac{p}{100}}",[589,998,1000,1020],{"className":999,"ariaHidden":633},[632],[589,1001,1003,1007,1011,1014,1017],{"className":1002},[637],[589,1004],{"className":1005,"style":1006},[641],"height:0.6833em;",[589,1008,974],{"className":1009,"style":1010},[646,738],"margin-right:0.109em;",[589,1012],{"className":1013,"style":797},[650],[589,1015,774],{"className":1016},[801],[589,1018],{"className":1019,"style":797},[650],[589,1021,1023,1027],{"className":1022},[637],[589,1024],{"className":1025,"style":1026},[641],"height:2.3913em;vertical-align:-1.031em;",[589,1028,1030,1033,1168],{"className":1029},[646],[589,1031],{"className":1032},[672,673],[589,1034,1036],{"className":1035},[616],[589,1037,1039,1159],{"className":1038},[680,681],[589,1040,1042,1156],{"className":1041},[685],[589,1043,1046,1135,1143],{"className":1044,"style":1045},[689],"height:1.3603em;",[589,1047,1049,1052],{"style":1048},"top:-2.314em;",[589,1050],{"className":1051,"style":698},[697],[589,1053,1055,1058,1061,1064,1067],{"className":1054},[646],[589,1056,610],{"className":1057},[646],[589,1059],{"className":1060,"style":651},[650],[589,1062,614],{"className":1063},[655],[589,1065],{"className":1066,"style":651},[650],[589,1068,1070,1073,1132],{"className":1069},[646],[589,1071],{"className":1072},[672,673],[589,1074,1076],{"className":1075},[616],[589,1077,1079,1124],{"className":1078},[680,681],[589,1080,1082,1121],{"className":1081},[685],[589,1083,1085,1099,1107],{"className":1084,"style":690},[689],[589,1086,1087,1090],{"style":693},[589,1088],{"className":1089,"style":698},[697],[589,1091,1093],{"className":1092},[702,703,704,705],[589,1094,1096],{"className":1095},[646,705],[589,1097,623],{"className":1098},[646,705],[589,1100,1101,1104],{"style":714},[589,1102],{"className":1103,"style":698},[697],[589,1105],{"className":1106,"style":722},[721],[589,1108,1109,1112],{"style":725},[589,1110],{"className":1111,"style":698},[697],[589,1113,1115],{"className":1114},[702,703,704,705],[589,1116,1118],{"className":1117},[646,705],[589,1119,565],{"className":1120},[646,738,705],[589,1122,743],{"className":1123},[742],[589,1125,1127],{"className":1126},[685],[589,1128,1130],{"className":1129,"style":750},[689],[589,1131],{},[589,1133],{"className":1134},[756,673],[589,1136,1137,1140],{"style":714},[589,1138],{"className":1139,"style":698},[697],[589,1141],{"className":1142,"style":722},[721],[589,1144,1146,1149],{"style":1145},"top:-3.677em;",[589,1147],{"className":1148,"style":698},[697],[589,1150,1152],{"className":1151},[646],[589,1153,981],{"className":1154,"style":1155},[646,738],"margin-right:0.0502em;",[589,1157,743],{"className":1158},[742],[589,1160,1162],{"className":1161},[685],[589,1163,1166],{"className":1164,"style":1165},[689],"height:1.031em;",[589,1167],{},[589,1169],{"className":1170},[756,673],[565,1172,1173,1174,1227],{},"Die Steuer selbst ist die Differenz ",[589,1175,1177,1196],{"className":1176},[592],[589,1178,1180],{"className":1179},[596],[598,1181,1182],{"xmlns":600},[602,1183,1184,1193],{},[605,1185,1186,1188,1191],{},[619,1187,981],{},[612,1189,1190],{},"−",[619,1192,974],{},[625,1194,1195],{"encoding":627},"B - N",[589,1197,1199,1218],{"className":1198,"ariaHidden":633},[632],[589,1200,1202,1206,1209,1212,1215],{"className":1201},[637],[589,1203],{"className":1204,"style":1205},[641],"height:0.7667em;vertical-align:-0.0833em;",[589,1207,981],{"className":1208,"style":1155},[646,738],[589,1210],{"className":1211,"style":651},[650],[589,1213,1190],{"className":1214},[655],[589,1216],{"className":1217,"style":651},[650],[589,1219,1221,1224],{"className":1220},[637],[589,1222],{"className":1223,"style":1006},[641],[589,1225,974],{"className":1226,"style":1010},[646,738],".",[560,1229,1231],{"id":1230},"beispiele","Beispiele",[565,1233,1234,1235,1264,1265,1310],{},"Ein Handwerker berechnet ",[589,1236,1238,1252],{"className":1237},[592],[589,1239,1241],{"className":1240},[596],[598,1242,1243],{"xmlns":600},[602,1244,1245,1250],{},[605,1246,1247],{},[608,1248,1249],{},"250",[625,1251,1249],{"encoding":627},[589,1253,1255],{"className":1254,"ariaHidden":633},[632],[589,1256,1258,1261],{"className":1257},[637],[589,1259],{"className":1260,"style":811},[641],[589,1262,1249],{"className":1263},[646]," € netto. Mit ",[589,1266,1268,1290],{"className":1267},[592],[589,1269,1271],{"className":1270},[596],[598,1272,1273],{"xmlns":600},[602,1274,1275,1287],{},[605,1276,1277,1279,1283],{},[608,1278,777],{},[1280,1281,1282],"mtext",{}," ",[619,1284,1286],{"mathvariant":1285},"normal","%",[625,1288,1289],{"encoding":627},"19\\,\\%",[589,1291,1293],{"className":1292,"ariaHidden":633},[632],[589,1294,1296,1300,1303,1307],{"className":1295},[637],[589,1297],{"className":1298,"style":1299},[641],"height:0.8056em;vertical-align:-0.0556em;",[589,1301,777],{"className":1302},[646],[589,1304],{"className":1305,"style":1306},[650],"margin-right:0.1667em;",[589,1308,1286],{"className":1309},[646]," Mehrwertsteuer:",[589,1312,1314],{"className":1313},[958],[589,1315,1317,1345],{"className":1316},[592],[589,1318,1320],{"className":1319},[596],[598,1321,1322],{"xmlns":600,"display":967},[602,1323,1324,1342],{},[605,1325,1326,1328,1330,1332,1335,1337,1339],{},[619,1327,981],{},[612,1329,774],{},[608,1331,1249],{},[612,1333,1334],{},"⋅",[608,1336,830],{},[612,1338,774],{},[608,1340,1341],{},"297,5",[625,1343,1344],{"encoding":627},"B = 250 \\cdot 1{,}19 = 297{,}5",[589,1346,1348,1366,1384,1411],{"className":1347,"ariaHidden":633},[632],[589,1349,1351,1354,1357,1360,1363],{"className":1350},[637],[589,1352],{"className":1353,"style":1006},[641],[589,1355,981],{"className":1356,"style":1155},[646,738],[589,1358],{"className":1359,"style":797},[650],[589,1361,774],{"className":1362},[801],[589,1364],{"className":1365,"style":797},[650],[589,1367,1369,1372,1375,1378,1381],{"className":1368},[637],[589,1370],{"className":1371,"style":811},[641],[589,1373,1249],{"className":1374},[646],[589,1376],{"className":1377,"style":651},[650],[589,1379,1334],{"className":1380},[655],[589,1382],{"className":1383,"style":651},[650],[589,1385,1387,1390,1393,1399,1402,1405,1408],{"className":1386},[637],[589,1388],{"className":1389,"style":843},[641],[589,1391,610],{"className":1392},[646],[589,1394,1396],{"className":1395},[646],[589,1397,854],{"className":1398},[853],[589,1400,777],{"className":1401},[646],[589,1403],{"className":1404,"style":797},[650],[589,1406,774],{"className":1407},[801],[589,1409],{"className":1410,"style":797},[650],[589,1412,1414,1417,1421,1427],{"className":1413},[637],[589,1415],{"className":1416,"style":843},[641],[589,1418,1420],{"className":1419},[646],"297",[589,1422,1424],{"className":1423},[646],[589,1425,854],{"className":1426},[853],[589,1428,1430],{"className":1429},[646],"5",[565,1432,1433,1434,1474,1475,1515],{},"Der Bruttopreis ist ",[589,1435,1437,1452],{"className":1436},[592],[589,1438,1440],{"className":1439},[596],[598,1441,1442],{"xmlns":600},[602,1443,1444,1449],{},[605,1445,1446],{},[608,1447,1448],{},"297,50",[625,1450,1451],{"encoding":627},"297{,}50",[589,1453,1455],{"className":1454,"ariaHidden":633},[632],[589,1456,1458,1461,1464,1470],{"className":1457},[637],[589,1459],{"className":1460,"style":843},[641],[589,1462,1420],{"className":1463},[646],[589,1465,1467],{"className":1466},[646],[589,1468,854],{"className":1469},[853],[589,1471,1473],{"className":1472},[646],"50"," €, davon sind ",[589,1476,1478,1493],{"className":1477},[592],[589,1479,1481],{"className":1480},[596],[598,1482,1483],{"xmlns":600},[602,1484,1485,1490],{},[605,1486,1487],{},[608,1488,1489],{},"47,50",[625,1491,1492],{"encoding":627},"47{,}50",[589,1494,1496],{"className":1495,"ariaHidden":633},[632],[589,1497,1499,1502,1506,1512],{"className":1498},[637],[589,1500],{"className":1501,"style":843},[641],[589,1503,1505],{"className":1504},[646],"47",[589,1507,1509],{"className":1508},[646],[589,1510,854],{"className":1511},[853],[589,1513,1473],{"className":1514},[646]," € Steuer.",[565,1517,1518,1519,1548,1549,1588],{},"Ein Buch kostet ",[589,1520,1522,1536],{"className":1521},[592],[589,1523,1525],{"className":1524},[596],[598,1526,1527],{"xmlns":600},[602,1528,1529,1534],{},[605,1530,1531],{},[608,1532,1533],{},"12",[625,1535,1533],{"encoding":627},[589,1537,1539],{"className":1538,"ariaHidden":633},[632],[589,1540,1542,1545],{"className":1541},[637],[589,1543],{"className":1544,"style":811},[641],[589,1546,1533],{"className":1547},[646]," € netto, ermäßigter Satz ",[589,1550,1552,1570],{"className":1551},[592],[589,1553,1555],{"className":1554},[596],[598,1556,1557],{"xmlns":600},[602,1558,1559,1567],{},[605,1560,1561,1563,1565],{},[608,1562,877],{},[1280,1564,1282],{},[619,1566,1286],{"mathvariant":1285},[625,1568,1569],{"encoding":627},"7\\,\\%",[589,1571,1573],{"className":1572,"ariaHidden":633},[632],[589,1574,1576,1579,1582,1585],{"className":1575},[637],[589,1577],{"className":1578,"style":1299},[641],[589,1580,877],{"className":1581},[646],[589,1583],{"className":1584,"style":1306},[650],[589,1586,1286],{"className":1587},[646],":",[589,1590,1592],{"className":1591},[958],[589,1593,1595,1622],{"className":1594},[592],[589,1596,1598],{"className":1597},[596],[598,1599,1600],{"xmlns":600,"display":967},[602,1601,1602,1619],{},[605,1603,1604,1606,1608,1610,1612,1614,1616],{},[619,1605,981],{},[612,1607,774],{},[608,1609,1533],{},[612,1611,1334],{},[608,1613,925],{},[612,1615,774],{},[608,1617,1618],{},"12,84",[625,1620,1621],{"encoding":627},"B = 12 \\cdot 1{,}07 = 12{,}84",[589,1623,1625,1643,1661,1688],{"className":1624,"ariaHidden":633},[632],[589,1626,1628,1631,1634,1637,1640],{"className":1627},[637],[589,1629],{"className":1630,"style":1006},[641],[589,1632,981],{"className":1633,"style":1155},[646,738],[589,1635],{"className":1636,"style":797},[650],[589,1638,774],{"className":1639},[801],[589,1641],{"className":1642,"style":797},[650],[589,1644,1646,1649,1652,1655,1658],{"className":1645},[637],[589,1647],{"className":1648,"style":811},[641],[589,1650,1533],{"className":1651},[646],[589,1653],{"className":1654,"style":651},[650],[589,1656,1334],{"className":1657},[655],[589,1659],{"className":1660,"style":651},[650],[589,1662,1664,1667,1670,1676,1679,1682,1685],{"className":1663},[637],[589,1665],{"className":1666,"style":843},[641],[589,1668,610],{"className":1669},[646],[589,1671,1673],{"className":1672},[646],[589,1674,854],{"className":1675},[853],[589,1677,950],{"className":1678},[646],[589,1680],{"className":1681,"style":797},[650],[589,1683,774],{"className":1684},[801],[589,1686],{"className":1687,"style":797},[650],[589,1689,1691,1694,1697,1703],{"className":1690},[637],[589,1692],{"className":1693,"style":843},[641],[589,1695,1533],{"className":1696},[646],[589,1698,1700],{"className":1699},[646],[589,1701,854],{"className":1702},[853],[589,1704,1706],{"className":1705},[646],"84",[565,1708,1709,1710,1750],{},"Ein Gerät kostet ",[589,1711,1713,1728],{"className":1712},[592],[589,1714,1716],{"className":1715},[596],[598,1717,1718],{"xmlns":600},[602,1719,1720,1725],{},[605,1721,1722],{},[608,1723,1724],{},"59,50",[625,1726,1727],{"encoding":627},"59{,}50",[589,1729,1731],{"className":1730,"ariaHidden":633},[632],[589,1732,1734,1737,1741,1747],{"className":1733},[637],[589,1735],{"className":1736,"style":843},[641],[589,1738,1740],{"className":1739},[646],"59",[589,1742,1744],{"className":1743},[646],[589,1745,854],{"className":1746},[853],[589,1748,1473],{"className":1749},[646]," € brutto. Der Nettopreis ist",[589,1752,1754],{"className":1753},[958],[589,1755,1757,1784],{"className":1756},[592],[589,1758,1760],{"className":1759},[596],[598,1761,1762],{"xmlns":600,"display":967},[602,1763,1764,1781],{},[605,1765,1766,1768,1770,1777,1779],{},[619,1767,974],{},[612,1769,774],{},[616,1771,1772,1775],{},[608,1773,1774],{},"59,5",[608,1776,830],{},[612,1778,774],{},[608,1780,1473],{},[625,1782,1783],{"encoding":627},"N = \\frac{59{,}5}{1{,}19} = 50",[589,1785,1787,1805,1903],{"className":1786,"ariaHidden":633},[632],[589,1788,1790,1793,1796,1799,1802],{"className":1789},[637],[589,1791],{"className":1792,"style":1006},[641],[589,1794,974],{"className":1795,"style":1010},[646,738],[589,1797],{"className":1798,"style":797},[650],[589,1800,774],{"className":1801},[801],[589,1803],{"className":1804,"style":797},[650],[589,1806,1808,1812,1894,1897,1900],{"className":1807},[637],[589,1809],{"className":1810,"style":1811},[641],"height:2.2019em;vertical-align:-0.8804em;",[589,1813,1815,1818,1891],{"className":1814},[646],[589,1816],{"className":1817},[672,673],[589,1819,1821],{"className":1820},[616],[589,1822,1824,1882],{"className":1823},[680,681],[589,1825,1827,1879],{"className":1826},[685],[589,1828,1831,1851,1859],{"className":1829,"style":1830},[689],"height:1.3214em;",[589,1832,1833,1836],{"style":1048},[589,1834],{"className":1835,"style":698},[697],[589,1837,1839,1842,1848],{"className":1838},[646],[589,1840,610],{"className":1841},[646],[589,1843,1845],{"className":1844},[646],[589,1846,854],{"className":1847},[853],[589,1849,777],{"className":1850},[646],[589,1852,1853,1856],{"style":714},[589,1854],{"className":1855,"style":698},[697],[589,1857],{"className":1858,"style":722},[721],[589,1860,1861,1864],{"style":1145},[589,1862],{"className":1863,"style":698},[697],[589,1865,1867,1870,1876],{"className":1866},[646],[589,1868,1740],{"className":1869},[646],[589,1871,1873],{"className":1872},[646],[589,1874,854],{"className":1875},[853],[589,1877,1430],{"className":1878},[646],[589,1880,743],{"className":1881},[742],[589,1883,1885],{"className":1884},[685],[589,1886,1889],{"className":1887,"style":1888},[689],"height:0.8804em;",[589,1890],{},[589,1892],{"className":1893},[756,673],[589,1895],{"className":1896,"style":797},[650],[589,1898,774],{"className":1899},[801],[589,1901],{"className":1902,"style":797},[650],[589,1904,1906,1909],{"className":1905},[637],[589,1907],{"className":1908,"style":811},[641],[589,1910,1473],{"className":1911},[646],[565,1913,1914,1915,1943,1944,1984],{},"also ",[589,1916,1918,1931],{"className":1917},[592],[589,1919,1921],{"className":1920},[596],[598,1922,1923],{"xmlns":600},[602,1924,1925,1929],{},[605,1926,1927],{},[608,1928,1473],{},[625,1930,1473],{"encoding":627},[589,1932,1934],{"className":1933,"ariaHidden":633},[632],[589,1935,1937,1940],{"className":1936},[637],[589,1938],{"className":1939,"style":811},[641],[589,1941,1473],{"className":1942},[646]," €, die Steuer beträgt ",[589,1945,1947,1962],{"className":1946},[592],[589,1948,1950],{"className":1949},[596],[598,1951,1952],{"xmlns":600},[602,1953,1954,1959],{},[605,1955,1956],{},[608,1957,1958],{},"9,50",[625,1960,1961],{"encoding":627},"9{,}50",[589,1963,1965],{"className":1964,"ariaHidden":633},[632],[589,1966,1968,1971,1975,1981],{"className":1967},[637],[589,1969],{"className":1970,"style":843},[641],[589,1972,1974],{"className":1973},[646],"9",[589,1976,1978],{"className":1977},[646],[589,1979,854],{"className":1980},[853],[589,1982,1473],{"className":1983},[646]," €.",[560,1986,1988],{"id":1987},"typische-fehler","Typische Fehler",[1990,1991,1992,2260,2263],"ul",{},[1993,1994,1995,1996,2034,2035,2133,2134,2137,2138,2220,2221,2259],"li",{},"Vom Bruttopreis ",[589,1997,1999,2016],{"className":1998},[592],[589,2000,2002],{"className":2001},[596],[598,2003,2004],{"xmlns":600},[602,2005,2006,2014],{},[605,2007,2008,2010,2012],{},[608,2009,777],{},[1280,2011,1282],{},[619,2013,1286],{"mathvariant":1285},[625,2015,1289],{"encoding":627},[589,2017,2019],{"className":2018,"ariaHidden":633},[632],[589,2020,2022,2025,2028,2031],{"className":2021},[637],[589,2023],{"className":2024,"style":1299},[641],[589,2026,777],{"className":2027},[646],[589,2029],{"className":2030,"style":1306},[650],[589,2032,1286],{"className":2033},[646]," abziehen, um den Nettopreis zu bekommen: ",[589,2036,2038,2063],{"className":2037},[592],[589,2039,2041],{"className":2040},[596],[598,2042,2043],{"xmlns":600},[602,2044,2045,2060],{},[605,2046,2047,2050,2052,2055,2057],{},[608,2048,2049],{},"119",[612,2051,1334],{},[608,2053,2054],{},"0,81",[612,2056,774],{},[608,2058,2059],{},"96,39",[625,2061,2062],{"encoding":627},"119 \\cdot 0{,}81 = 96{,}39",[589,2064,2066,2084,2113],{"className":2065,"ariaHidden":633},[632],[589,2067,2069,2072,2075,2078,2081],{"className":2068},[637],[589,2070],{"className":2071,"style":811},[641],[589,2073,2049],{"className":2074},[646],[589,2076],{"className":2077,"style":651},[650],[589,2079,1334],{"className":2080},[655],[589,2082],{"className":2083,"style":651},[650],[589,2085,2087,2090,2094,2100,2104,2107,2110],{"className":2086},[637],[589,2088],{"className":2089,"style":843},[641],[589,2091,2093],{"className":2092},[646],"0",[589,2095,2097],{"className":2096},[646],[589,2098,854],{"className":2099},[853],[589,2101,2103],{"className":2102},[646],"81",[589,2105],{"className":2106,"style":797},[650],[589,2108,774],{"className":2109},[801],[589,2111],{"className":2112,"style":797},[650],[589,2114,2116,2119,2123,2129],{"className":2115},[637],[589,2117],{"className":2118,"style":843},[641],[589,2120,2122],{"className":2121},[646],"96",[589,2124,2126],{"className":2125},[646],[589,2127,854],{"className":2128},[853],[589,2130,2132],{"className":2131},[646],"39"," ist ",[569,2135,2136],{},"falsch",". Richtig ist ",[589,2139,2141,2163],{"className":2140},[592],[589,2142,2144],{"className":2143},[596],[598,2145,2146],{"xmlns":600},[602,2147,2148,2160],{},[605,2149,2150,2152,2154,2156,2158],{},[608,2151,2049],{},[612,2153,1588],{},[608,2155,830],{},[612,2157,774],{},[608,2159,623],{},[625,2161,2162],{"encoding":627},"119 : 1{,}19 = 100",[589,2164,2166,2184,2211],{"className":2165,"ariaHidden":633},[632],[589,2167,2169,2172,2175,2178,2181],{"className":2168},[637],[589,2170],{"className":2171,"style":811},[641],[589,2173,2049],{"className":2174},[646],[589,2176],{"className":2177,"style":797},[650],[589,2179,1588],{"className":2180},[801],[589,2182],{"className":2183,"style":797},[650],[589,2185,2187,2190,2193,2199,2202,2205,2208],{"className":2186},[637],[589,2188],{"className":2189,"style":843},[641],[589,2191,610],{"className":2192},[646],[589,2194,2196],{"className":2195},[646],[589,2197,854],{"className":2198},[853],[589,2200,777],{"className":2201},[646],[589,2203],{"className":2204,"style":797},[650],[589,2206,774],{"className":2207},[801],[589,2209],{"className":2210,"style":797},[650],[589,2212,2214,2217],{"className":2213},[637],[589,2215],{"className":2216,"style":811},[641],[589,2218,623],{"className":2219},[646],", denn die ",[589,2222,2224,2241],{"className":2223},[592],[589,2225,2227],{"className":2226},[596],[598,2228,2229],{"xmlns":600},[602,2230,2231,2239],{},[605,2232,2233,2235,2237],{},[608,2234,777],{},[1280,2236,1282],{},[619,2238,1286],{"mathvariant":1285},[625,2240,1289],{"encoding":627},[589,2242,2244],{"className":2243,"ariaHidden":633},[632],[589,2245,2247,2250,2253,2256],{"className":2246},[637],[589,2248],{"className":2249,"style":1299},[641],[589,2251,777],{"className":2252},[646],[589,2254],{"className":2255,"style":1306},[650],[589,2257,1286],{"className":2258},[646]," beziehen sich auf den Nettopreis.",[1993,2261,2262],{},"Die Steuer vom Bruttopreis berechnen statt vom Nettopreis.",[1993,2264,2265,2266,2304,2305,1227],{},"Den falschen Steuersatz nehmen: Für viele Lebensmittel gilt in Deutschland der ermäßigte Satz von ",[589,2267,2269,2286],{"className":2268},[592],[589,2270,2272],{"className":2271},[596],[598,2273,2274],{"xmlns":600},[602,2275,2276,2284],{},[605,2277,2278,2280,2282],{},[608,2279,877],{},[1280,2281,1282],{},[619,2283,1286],{"mathvariant":1285},[625,2285,1569],{"encoding":627},[589,2287,2289],{"className":2288,"ariaHidden":633},[632],[589,2290,2292,2295,2298,2301],{"className":2291},[637],[589,2293],{"className":2294,"style":1299},[641],[589,2296,877],{"className":2297},[646],[589,2299],{"className":2300,"style":1306},[650],[589,2302,1286],{"className":2303},[646],", nicht ",[589,2306,2308,2325],{"className":2307},[592],[589,2309,2311],{"className":2310},[596],[598,2312,2313],{"xmlns":600},[602,2314,2315,2323],{},[605,2316,2317,2319,2321],{},[608,2318,777],{},[1280,2320,1282],{},[619,2322,1286],{"mathvariant":1285},[625,2324,1289],{"encoding":627},[589,2326,2328],{"className":2327,"ariaHidden":633},[632],[589,2329,2331,2334,2337,2340],{"className":2330},[637],[589,2332],{"className":2333,"style":1299},[641],[589,2335,777],{"className":2336},[646],[589,2338],{"className":2339,"style":1306},[650],[589,2341,1286],{"className":2342},[646],{"title":2344,"searchDepth":2345,"depth":2345,"links":2346},"",2,[2347,2348,2349],{"id":562,"depth":2345,"text":563},{"id":1230,"depth":2345,"text":1231},{"id":1987,"depth":2345,"text":1988},[2351,2354,2359,2362,2365,2367,2370,2373],{"lhs":2352,"rhs":2353},"N + N*p\u002F100","N*(1 + p\u002F100)",{"lhs":2353,"rhs":2355,"where":2356},"297.5",{"N":2357,"p":2358},250,19,{"lhs":2360,"rhs":2361},"297.5 - 250","47.5",{"lhs":2363,"rhs":2364},"12*1.07","12.84",{"lhs":2366,"rhs":1473},"59.5\u002F1.19",{"lhs":2368,"rhs":2369},"59.5 - 50","9.5",{"lhs":2371,"rhs":2372},"119*0.81","96.39",{"lhs":2374,"rhs":623},"119\u002F1.19","p \\geq 0","\u003Cspan class=\"katex\">\u003Cspan class=\"katex-mathml\">\u003Cmath xmlns=\"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML\">\u003Csemantics>\u003Cmrow>\u003Cmi>p\u003C\u002Fmi>\u003Cmo>≥\u003C\u002Fmo>\u003Cmn>0\u003C\u002Fmn>\u003C\u002Fmrow>\u003Cannotation encoding=\"application\u002Fx-tex\">p \\geq 0\u003C\u002Fannotation>\u003C\u002Fsemantics>\u003C\u002Fmath>\u003C\u002Fspan>\u003Cspan class=\"katex-html\" aria-hidden=\"true\">\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:0.8304em;vertical-align:-0.1944em;\">\u003C\u002Fspan>\u003Cspan class=\"mord mathnormal\">p\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2778em;\">\u003C\u002Fspan>\u003Cspan class=\"mrel\">≥\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2778em;\">\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:0.6444em;\">\u003C\u002Fspan>\u003Cspan class=\"mord\">0\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>",null,"md","gross-price","B = N \\cdot \\left(1 + \\frac{p}{100}\\right)","\u003Cspan class=\"katex-display\">\u003Cspan class=\"katex\">\u003Cspan class=\"katex-mathml\">\u003Cmath xmlns=\"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML\" display=\"block\">\u003Csemantics>\u003Cmrow>\u003Cmi>B\u003C\u002Fmi>\u003Cmo>=\u003C\u002Fmo>\u003Cmi>N\u003C\u002Fmi>\u003Cmo>⋅\u003C\u002Fmo>\u003Cmrow>\u003Cmo fence=\"true\">(\u003C\u002Fmo>\u003Cmn>1\u003C\u002Fmn>\u003Cmo>+\u003C\u002Fmo>\u003Cmfrac>\u003Cmi>p\u003C\u002Fmi>\u003Cmn>100\u003C\u002Fmn>\u003C\u002Fmfrac>\u003Cmo fence=\"true\">)\u003C\u002Fmo>\u003C\u002Fmrow>\u003C\u002Fmrow>\u003Cannotation encoding=\"application\u002Fx-tex\">B = N \\cdot \\left(1 + \\frac{p}{100}\\right)\u003C\u002Fannotation>\u003C\u002Fsemantics>\u003C\u002Fmath>\u003C\u002Fspan>\u003Cspan class=\"katex-html\" aria-hidden=\"true\">\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:0.6833em;\">\u003C\u002Fspan>\u003Cspan class=\"mord mathnormal\" style=\"margin-right:0.0502em;\">B\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2778em;\">\u003C\u002Fspan>\u003Cspan class=\"mrel\">=\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2778em;\">\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:0.6833em;\">\u003C\u002Fspan>\u003Cspan class=\"mord mathnormal\" style=\"margin-right:0.109em;\">N\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2222em;\">\u003C\u002Fspan>\u003Cspan class=\"mbin\">⋅\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2222em;\">\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:1.836em;vertical-align:-0.686em;\">\u003C\u002Fspan>\u003Cspan class=\"minner\">\u003Cspan class=\"mopen delimcenter\" style=\"top:0em;\">\u003Cspan class=\"delimsizing size2\">(\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"mord\">1\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2222em;\">\u003C\u002Fspan>\u003Cspan class=\"mbin\">+\u003C\u002Fspan>\u003Cspan class=\"mspace\" style=\"margin-right:0.2222em;\">\u003C\u002Fspan>\u003Cspan class=\"mord\">\u003Cspan class=\"mopen nulldelimiter\">\u003C\u002Fspan>\u003Cspan class=\"mfrac\">\u003Cspan class=\"vlist-t vlist-t2\">\u003Cspan class=\"vlist-r\">\u003Cspan class=\"vlist\" style=\"height:1.1076em;\">\u003Cspan style=\"top:-2.314em;\">\u003Cspan class=\"pstrut\" style=\"height:3em;\">\u003C\u002Fspan>\u003Cspan class=\"mord\">\u003Cspan class=\"mord\">100\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan style=\"top:-3.23em;\">\u003Cspan class=\"pstrut\" style=\"height:3em;\">\u003C\u002Fspan>\u003Cspan class=\"frac-line\" style=\"border-bottom-width:0.04em;\">\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan style=\"top:-3.677em;\">\u003Cspan class=\"pstrut\" style=\"height:3em;\">\u003C\u002Fspan>\u003Cspan class=\"mord\">\u003Cspan class=\"mord mathnormal\">p\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"vlist-s\">​\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"vlist-r\">\u003Cspan class=\"vlist\" style=\"height:0.686em;\">\u003Cspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"mclose nulldelimiter\">\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan class=\"mclose delimcenter\" style=\"top:0em;\">\u003Cspan class=\"delimsizing size2\">)\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>","middle",{},true,"\u002Fde\u002Fformulas\u002Fmath\u002Farithmetic\u002Fbruttopreis",[],[2388,2389,2390],"change-factor","percentage-value","base-value",{"title":548,"description":2344},"de\u002Fformulas\u002Fmath\u002Farithmetic\u002Fbruttopreis","Der Bruttopreis ist der Nettopreis plus Mehrwertsteuer, bei 19 % also das 1,19-Fache des Nettopreises.",[2395,2396,2397,2398,2399],"mehrwertsteuer","brutto","netto","umsatzsteuer","prozent",[2401,2404,2407],{"symbol":981,"meaning":2402,"symbolHtml":2403},"Bruttopreis, der Preis inklusive Mehrwertsteuer","\u003Cspan class=\"katex\">\u003Cspan class=\"katex-mathml\">\u003Cmath xmlns=\"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML\">\u003Csemantics>\u003Cmrow>\u003Cmi>B\u003C\u002Fmi>\u003C\u002Fmrow>\u003Cannotation encoding=\"application\u002Fx-tex\">B\u003C\u002Fannotation>\u003C\u002Fsemantics>\u003C\u002Fmath>\u003C\u002Fspan>\u003Cspan class=\"katex-html\" aria-hidden=\"true\">\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:0.6833em;\">\u003C\u002Fspan>\u003Cspan class=\"mord mathnormal\" style=\"margin-right:0.0502em;\">B\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>",{"symbol":974,"meaning":2405,"symbolHtml":2406},"Nettopreis, der Preis ohne Mehrwertsteuer","\u003Cspan class=\"katex\">\u003Cspan class=\"katex-mathml\">\u003Cmath xmlns=\"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML\">\u003Csemantics>\u003Cmrow>\u003Cmi>N\u003C\u002Fmi>\u003C\u002Fmrow>\u003Cannotation encoding=\"application\u002Fx-tex\">N\u003C\u002Fannotation>\u003C\u002Fsemantics>\u003C\u002Fmath>\u003C\u002Fspan>\u003Cspan class=\"katex-html\" aria-hidden=\"true\">\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:0.6833em;\">\u003C\u002Fspan>\u003Cspan class=\"mord mathnormal\" style=\"margin-right:0.109em;\">N\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>",{"symbol":565,"meaning":2408,"symbolHtml":2409},"Mehrwertsteuersatz in Prozent (in Deutschland regulär 19, ermäßigt 7)","\u003Cspan class=\"katex\">\u003Cspan class=\"katex-mathml\">\u003Cmath xmlns=\"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML\">\u003Csemantics>\u003Cmrow>\u003Cmi>p\u003C\u002Fmi>\u003C\u002Fmrow>\u003Cannotation encoding=\"application\u002Fx-tex\">p\u003C\u002Fannotation>\u003C\u002Fsemantics>\u003C\u002Fmath>\u003C\u002Fspan>\u003Cspan class=\"katex-html\" aria-hidden=\"true\">\u003Cspan class=\"katex-base\">\u003Cspan class=\"katex-strut\" style=\"height:0.625em;vertical-align:-0.1944em;\">\u003C\u002Fspan>\u003Cspan class=\"mord mathnormal\">p\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fspan>","b68xN4fc-_biFxhQAZVEMdEvkdsXbkQLed69jy4JxQ4",[2412,2415,2418],{"stem":2413,"title":2414,"category":65},"de\u002Fformulas\u002Fmath\u002Farithmetic\u002Faenderungsfaktor","Vermehrter und verminderter Grundwert",{"stem":2416,"title":2417,"category":65},"de\u002Fformulas\u002Fmath\u002Farithmetic\u002Fgrundwert","Grundwert",{"stem":2419,"title":2420,"category":65},"de\u002Fformulas\u002Fmath\u002Farithmetic\u002Fprozentwert","Prozentwert",1793824259282]