här - Crowe Horwath International
här - Crowe Horwath International
här - Crowe Horwath International
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INNEHÅLL<br />
FÖRORD.........................................................................................................5<br />
SÖKORDSREGISTER ....................................................................................6<br />
INLEDNING.....................................................................................................8<br />
Nyheter 2012...................................................................................................8<br />
Skattskyldighet ..............................................................................................10<br />
Inkomstslag och beräkningsenheter ..............................................................11<br />
SKATTER OCH AVGIFTER ..........................................................................12<br />
Inkomstskatt - fysiska personer .....................................................................12<br />
Kapitalinkomster ...........................................................................12<br />
Förvärvsinkomster ........................................................................12<br />
Beskattningsbar inkomst ......................................................12<br />
Kommunal skatt och kyrkoavgift...........................................13<br />
Statlig inkomstskatt ..............................................................13<br />
Skattereduktioner .................................................................14<br />
Gåvor ...................................................................................18<br />
Allmän pensionsavgift ..........................................................18<br />
Marginalskatt........................................................................18<br />
Dödsbon...............................................................................19<br />
Ackumulerad inkomst...........................................................19<br />
Inkomstskatt - övriga juridiska personer ........................................................20<br />
Arbetsgivaravgifter och egenavgifter .............................................................20<br />
Avgiftsgrundande inkomst ............................................................20<br />
Aktiv - passiv näringsverksamhet .................................................21<br />
Nedsättning av sociala avgifter.....................................................21<br />
Avdrag för sociala avgifter ............................................................22<br />
Underlag för vissa förmåner .........................................................22<br />
Vinstandelsstiftelser och löneskatt................................................24<br />
Arbetsgivaravgifter m.m. enligt avtal.............................................24<br />
Särskild löneskatt ..........................................................................................25<br />
Kommunal fastighetsavgift.............................................................................25<br />
Fastighetsskatt ..............................................................................................26<br />
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