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här - Crowe Horwath International

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SÖKORDSREGISTER<br />

Ackumulerad inkomst ............................................................................................................................................... 19<br />

Adresser................................................................................................................................................................... 97<br />

Aktiebolag ................................................................................................................................................................ 84<br />

Aktiebyte .................................................................................................................................................................. 48<br />

Aktier........................................................................................................................................................................ 46<br />

Aktieutdelning m.m............................................................................................................................................. 42, 52<br />

Aktiv - passiv näringsverksamhet ............................................................................................................................. 21<br />

Allemansfonder ........................................................................................................................................................ 48<br />

Allmän pensionsavgift............................................................................................................................................... 18<br />

Andra tillgångar ........................................................................................................................................................ 66<br />

Andel........................................................................................................................................................................ 46<br />

Andel i handelsbolag ................................................................................................................................................ 63<br />

Andelsbyte ............................................................................................................................................................... 48<br />

Arbetsgivaravgifter enligt avtal.................................................................................................................................. 24<br />

Arbetsgivaravgifter och egenavgifter ........................................................................................................................ 20<br />

Avdragsbegränsning i tjänst ..................................................................................................................................... 35<br />

Avgiftsgrundande inkomst ........................................................................................................................................ 20<br />

Avknoppning ............................................................................................................................................................ 47<br />

Avskrivning – byggnad m.m...................................................................................................................................... 72<br />

Avskrivning – inventarier .......................................................................................................................................... 71<br />

Basbelopp......................................................................................................................................... se Prisbasbelopp<br />

Basränta...................................................................................................................... Error! Bookmark not defined.<br />

Begravningsavgift................................................................................................................................................... 104<br />

Beräkningsenhet ...................................................................................................................................................... 11<br />

Bilförmån............................................................................................................................................................ 30, 77<br />

Bilkostnader ............................................................................................................................................................. 77<br />

Bilprislista................................................................................................................................................................. 31<br />

Bolagsman ............................................................................................................................................................... 77<br />

Bostadsrätt......................................................................................................................................................... 43, 60<br />

Dagliga resor - bostaden – arbetet ........................................................................................................................... 35<br />

Delägarrätter; ...............................................................................................................................................se andelar<br />

Dubbel bosättning och tillfällig anställning ................................................................................................................ 40<br />

Dödsbon................................................................................................................................................................... 19<br />

Egenavgifter............................................................................................................................................................. 20<br />

Egenföretagare ........................................................................................................................................................ 77<br />

Existensminimum ..................................................................................................................................................... 95<br />

Expansionsfond........................................................................................................................................................ 81<br />

Familjebeskattning ............................................................................................................................................. 78, 86<br />

Fastighetsavgift ........................................................................................................................................................ 26<br />

Fastighetsskatt ......................................................................................................................................................... 25<br />

Fastighetstaxering.................................................................................................................................................... 91<br />

Fordringsrätter.......................................................................................................................................................... 64<br />

Framskjuten beskattning .......................................................................................................................................... 48<br />

Fri kost ..................................................................................................................................................................... 33<br />

Fållan ................................................................................................................................................................. 45, 85<br />

Fåmansföretag......................................................................................................................................................... 85<br />

Fåmansföretag - utdelning och kapitalvinst............................................................................................................... 51<br />

Förbehållsbelopp...................................................................................................................................................... 95<br />

Fördyrade levnadskostnader .............................................................................................................................. 35, 77<br />

Förenklat årsbokslut ................................................................................................................................................. 69<br />

Förlustbolag ............................................................................................................................................................. 75<br />

Förseningsavgift....................................................................................................................................................... 93<br />

Förvärvsinkomster.................................................................................................................................................... 12<br />

Förvärvskälla................................................................................................................................. se beräkningsenhet<br />

Grundavdrag ............................................................................................................................................................ 12<br />

Gränsbelopp............................................................................................................................................................. 52<br />

Gåvor ....................................................................................................................................................................... 18<br />

Handelsbolag ..................................................................................................................................................... 63, 77<br />

Individuellt pensionssparande .................................................................................................................................. 88<br />

Inkomstbasbelopp .................................................................................................................................................... 88<br />

Inkomstskatt – dödsbon............................................................................................................................................ 19<br />

Inkomstskatt - fysiska personer ................................................................................................................................ 12<br />

Inkomstskatt - övriga juridiska personer.................................................................................................................... 20<br />

Inkomstslag.............................................................................................................................................................. 11<br />

Intäktsränta, uppbörd ............................................................................................................................................... 92<br />

Inventarier................................................................................................................................................................ 71<br />

Investeringssparkonto .............................................................................................................................................. 49<br />

Jobbskatteavdrag..................................................................................................................................................... 14<br />

Kammarrätter, adresser............................................................................................................................................ 99<br />

Kapitalförlust ...............................................................................................................................43, 46, 56, 59, 66, 75<br />

Kapitalunderlag .................................................................................................................................................. 53, 79<br />

Kapitalvinstbeskattning............................................................................................................................................. 43<br />

Kommunala skattesatser ........................................................................................................................................ 100<br />

Klyvningsregler......................................................................................................................................................... 51<br />

6

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