här - Crowe Horwath International
här - Crowe Horwath International här - Crowe Horwath International
SÖKORDSREGISTER Ackumulerad inkomst ............................................................................................................................................... 19 Adresser................................................................................................................................................................... 97 Aktiebolag ................................................................................................................................................................ 84 Aktiebyte .................................................................................................................................................................. 48 Aktier........................................................................................................................................................................ 46 Aktieutdelning m.m............................................................................................................................................. 42, 52 Aktiv - passiv näringsverksamhet ............................................................................................................................. 21 Allemansfonder ........................................................................................................................................................ 48 Allmän pensionsavgift............................................................................................................................................... 18 Andra tillgångar ........................................................................................................................................................ 66 Andel........................................................................................................................................................................ 46 Andel i handelsbolag ................................................................................................................................................ 63 Andelsbyte ............................................................................................................................................................... 48 Arbetsgivaravgifter enligt avtal.................................................................................................................................. 24 Arbetsgivaravgifter och egenavgifter ........................................................................................................................ 20 Avdragsbegränsning i tjänst ..................................................................................................................................... 35 Avgiftsgrundande inkomst ........................................................................................................................................ 20 Avknoppning ............................................................................................................................................................ 47 Avskrivning – byggnad m.m...................................................................................................................................... 72 Avskrivning – inventarier .......................................................................................................................................... 71 Basbelopp......................................................................................................................................... se Prisbasbelopp Basränta...................................................................................................................... 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Begravningsavgift................................................................................................................................................... 104 Beräkningsenhet ...................................................................................................................................................... 11 Bilförmån............................................................................................................................................................ 30, 77 Bilkostnader ............................................................................................................................................................. 77 Bilprislista................................................................................................................................................................. 31 Bolagsman ............................................................................................................................................................... 77 Bostadsrätt......................................................................................................................................................... 43, 60 Dagliga resor - bostaden – arbetet ........................................................................................................................... 35 Delägarrätter; ...............................................................................................................................................se andelar Dubbel bosättning och tillfällig anställning ................................................................................................................ 40 Dödsbon................................................................................................................................................................... 19 Egenavgifter............................................................................................................................................................. 20 Egenföretagare ........................................................................................................................................................ 77 Existensminimum ..................................................................................................................................................... 95 Expansionsfond........................................................................................................................................................ 81 Familjebeskattning ............................................................................................................................................. 78, 86 Fastighetsavgift ........................................................................................................................................................ 26 Fastighetsskatt ......................................................................................................................................................... 25 Fastighetstaxering.................................................................................................................................................... 91 Fordringsrätter.......................................................................................................................................................... 64 Framskjuten beskattning .......................................................................................................................................... 48 Fri kost ..................................................................................................................................................................... 33 Fållan ................................................................................................................................................................. 45, 85 Fåmansföretag......................................................................................................................................................... 85 Fåmansföretag - utdelning och kapitalvinst............................................................................................................... 51 Förbehållsbelopp...................................................................................................................................................... 95 Fördyrade levnadskostnader .............................................................................................................................. 35, 77 Förenklat årsbokslut ................................................................................................................................................. 69 Förlustbolag ............................................................................................................................................................. 75 Förseningsavgift....................................................................................................................................................... 93 Förvärvsinkomster.................................................................................................................................................... 12 Förvärvskälla................................................................................................................................. se beräkningsenhet Grundavdrag ............................................................................................................................................................ 12 Gränsbelopp............................................................................................................................................................. 52 Gåvor ....................................................................................................................................................................... 18 Handelsbolag ..................................................................................................................................................... 63, 77 Individuellt pensionssparande .................................................................................................................................. 88 Inkomstbasbelopp .................................................................................................................................................... 88 Inkomstskatt – dödsbon............................................................................................................................................ 19 Inkomstskatt - fysiska personer ................................................................................................................................ 12 Inkomstskatt - övriga juridiska personer.................................................................................................................... 20 Inkomstslag.............................................................................................................................................................. 11 Intäktsränta, uppbörd ............................................................................................................................................... 92 Inventarier................................................................................................................................................................ 71 Investeringssparkonto .............................................................................................................................................. 49 Jobbskatteavdrag..................................................................................................................................................... 14 Kammarrätter, adresser............................................................................................................................................ 99 Kapitalförlust ...............................................................................................................................43, 46, 56, 59, 66, 75 Kapitalunderlag .................................................................................................................................................. 53, 79 Kapitalvinstbeskattning............................................................................................................................................. 43 Kommunala skattesatser ........................................................................................................................................ 100 Klyvningsregler......................................................................................................................................................... 51 6
Kommunalskatt ........................................................................................................................................................ 13 Kostförmån............................................................................................................................................................... 33 Kostnadsränta, uppbörd ........................................................................................................................................... 92 Kvalificerade andelar................................................................................................................................................ 51 Kyrkoavgift ....................................................................................................................................................... 13, 104 Lex ASEA........................................................................................................................................................... 42, 47 Länsrätter, adresser ............................................................................................................................................... 100 Löneskatt ................................................................................................................................................................. 25 Löneunderlag ........................................................................................................................................................... 53 Marginalskatt............................................................................................................................................................ 18 Markanläggning........................................................................................................................................................ 72 Mervärdesskatt......................................................................................................................................................... 27 Motion ...................................................................................................................................................................... 30 Myndigheter, adresser.............................................................................................................................................. 97 Naturaförmåner ........................................................................................................................................................ 29 Nedsättning av sociala avgifter................................................................................................................................. 21 Näringsfastighet ................................................................................................................................................. 59, 68 Omräkningstal - kvalificerade andelar....................................................................................................................... 56 Pensionsförsäkring - individuellt pensionssparande.................................................................................................. 88 Pensionskostnader....................................................................................................................................... 70, 77, 88 Periodisering ............................................................................................................................................................ 69 Periodiseringsfonder ................................................................................................................................................ 73 Personliga tillgångar................................................................................................................................................. 66 Personligt lösöre.......................................................................................................................se personliga tillgångar Prisbasbelopp .......................................................................................................................................................... 88 Privatbostadsfastighet .............................................................................................................................................. 58 Reaförlust.............................................................................................................................................se kapitalförlust Reavinst.................................................................................................................................................se kapitalvinst Regeringsrätten, adress ........................................................................................................................................... 99 Representation......................................................................................................................................................... 73 Resekostnader ............................................................................................................................................. 35, 41, 77 Riksnorm.................................................................................................................................................................. 95 ROT ......................................................................................................................................................................... 17 Räntefördelning........................................................................................................................................................ 78 Ränteförmån ............................................................................................................................................................ 34 Sexmånadersregeln ................................................................................................................................................. 10 Sjöinkomstavdrag..................................................................................................................................................... 13 Skalbolag ................................................................................................................................................................. 56 Skatteberäkning ....................................................................................................................................................... 12 Skattedeklaration...................................................................................................................................................... 91 Skattefri utdelning..................................................................................................................................................... 42 Skattefria förmåner................................................................................................................................................... 29 Skattekontor, adresser ............................................................................................................................................. 97 Skattetillägg.............................................................................................................................................................. 94 Skattereduktion, arbetsinkomser .............................................................................................................................. 14 Skattereduktion, fastighetsskatt................................................................................................................................ 26 Skattereduktion, hushållsnära arbeten...................................................................................................................... 17 Skattereduktion, kapital ............................................................................................................................................ 16 Skattereduktion, pensionsavgift................................................................................................................................ 14 Skattereduktion, ROT............................................................................................................................................... 17 Skattereduktion, sjöinkomst...................................................................................................................................... 14 Skatteskalor ............................................................................................................................................................. 13 Skatteverket ............................................................................................................................................................. 97 Skatteverket, servicekontor ...................................................................................................................................... 97 Skattskyldighet ......................................................................................................................................................... 10 Skogsavdrag ............................................................................................................................................................ 73 Skogskonto .............................................................................................................................................................. 82 Skogsskadekonto..................................................................................................................................................... 83 Statlig inkomstskatt ............................................................................................................................................ 13, 20 Statslåneräntan ........................................................................................................................................................ 89 Stämpelskatt ............................................................................................................................................................ 27 Säljrätt...................................................................................................................................................................... 47 Särskild löneskatt ..................................................................................................................................................... 25 Traktamenten - inrikes tjänsteresa............................................................................................................................ 35 Traktamenten - utrikes tjänsteresa ........................................................................................................................... 37 Underprisregler ........................................................................................................................................................ 69 Underskott................................................................................................................................................................ 75 Uppskov............................................................................................................................................................. 48, 61 Utdelning.................................................................................................................................................................. 42 Uthyrning av privatbostad......................................................................................................................................... 43 Utländsk valuta, fordringar och skulder..................................................................................................................... 65 Uttagsbeskattning..................................................................................................................................................... 69 Veckoslutsresor........................................................................................................................................................ 41 Vinstandelsstiftelser ................................................................................................................................................. 24 Ökade levnadskostnader.......................................................................................................................................... 35 Övrig lös egendom ..........................................................................................................................se Andra tillgångar 3:12-regler........................................................................................................................................se klyvningsregler 7
- Page 1 and 2: 2012
- Page 3 and 4: Skatteguiden 2012 1
- Page 5 and 6: Mervärdesskatt ...................
- Page 7: FÖRORD I Skatteguiden 2012 present
- Page 11 and 12: Övrigt Skattereduktion för vissa
- Page 13 and 14: INKOMSTSLAG OCH BERÄKNINGSENHETER
- Page 15 and 16: Det förhöjda grundavdraget för p
- Page 17 and 18: I exemplifieringen nedan antas komm
- Page 19 and 20: Säljaren kan ansöka om utbetalnin
- Page 21 and 22: Om hänsyn tas till sociala avgifte
- Page 23 and 24: och övriga arbetsgivaravgifter enl
- Page 25 and 26: tabell. Värdena avser omöblerad b
- Page 27 and 28: SÄRSKILD LÖNESKATT På förvärvs
- Page 29 and 30: MERVÄRDESSKATT Mervärdesskatten (
- Page 31 and 32: TJÄNST NATURAFÖRMÅNER Med få un
- Page 33 and 34: för förmånsberäkningen gäller
- Page 35 and 36: egränsat p.g.a. av fast inredning
- Page 37 and 38: Förmån av lånedator Förmån av
- Page 39 and 40: Reducering skall inte ske för fri
- Page 41 and 42: Land eller område Normalbelopp per
- Page 43 and 44: VECKOSLUTSRESOR Vid tjänstgöring
- Page 45 and 46: Som inkomst av kapital ska den som
- Page 47 and 48: 3 I den mån vinsten hänförs till
- Page 49 and 50: förvärvats vid olika tidpunkter t
- Page 51 and 52: kvalificerade; se FÅMANSFÖRETAG -
- Page 53 and 54: FÅMANSFÖRETAG - 3:12 REGLERNA FÖ
- Page 55 and 56: Exempel Aktierna anskaffades 1994 f
- Page 57 and 58: Exempel Aktier, anskaffade 1991 fö
Kommunalskatt ........................................................................................................................................................ 13<br />
Kostförmån............................................................................................................................................................... 33<br />
Kostnadsränta, uppbörd ........................................................................................................................................... 92<br />
Kvalificerade andelar................................................................................................................................................ 51<br />
Kyrkoavgift ....................................................................................................................................................... 13, 104<br />
Lex ASEA........................................................................................................................................................... 42, 47<br />
Länsrätter, adresser ............................................................................................................................................... 100<br />
Löneskatt ................................................................................................................................................................. 25<br />
Löneunderlag ........................................................................................................................................................... 53<br />
Marginalskatt............................................................................................................................................................ 18<br />
Markanläggning........................................................................................................................................................ 72<br />
Mervärdesskatt......................................................................................................................................................... 27<br />
Motion ...................................................................................................................................................................... 30<br />
Myndigheter, adresser.............................................................................................................................................. 97<br />
Naturaförmåner ........................................................................................................................................................ 29<br />
Nedsättning av sociala avgifter................................................................................................................................. 21<br />
Näringsfastighet ................................................................................................................................................. 59, 68<br />
Omräkningstal - kvalificerade andelar....................................................................................................................... 56<br />
Pensionsförsäkring - individuellt pensionssparande.................................................................................................. 88<br />
Pensionskostnader....................................................................................................................................... 70, 77, 88<br />
Periodisering ............................................................................................................................................................ 69<br />
Periodiseringsfonder ................................................................................................................................................ 73<br />
Personliga tillgångar................................................................................................................................................. 66<br />
Personligt lösöre.......................................................................................................................se personliga tillgångar<br />
Prisbasbelopp .......................................................................................................................................................... 88<br />
Privatbostadsfastighet .............................................................................................................................................. 58<br />
Reaförlust.............................................................................................................................................se kapitalförlust<br />
Reavinst.................................................................................................................................................se kapitalvinst<br />
Regeringsrätten, adress ........................................................................................................................................... 99<br />
Representation......................................................................................................................................................... 73<br />
Resekostnader ............................................................................................................................................. 35, 41, 77<br />
Riksnorm.................................................................................................................................................................. 95<br />
ROT ......................................................................................................................................................................... 17<br />
Räntefördelning........................................................................................................................................................ 78<br />
Ränteförmån ............................................................................................................................................................ 34<br />
Sexmånadersregeln ................................................................................................................................................. 10<br />
Sjöinkomstavdrag..................................................................................................................................................... 13<br />
Skalbolag ................................................................................................................................................................. 56<br />
Skatteberäkning ....................................................................................................................................................... 12<br />
Skattedeklaration...................................................................................................................................................... 91<br />
Skattefri utdelning..................................................................................................................................................... 42<br />
Skattefria förmåner................................................................................................................................................... 29<br />
Skattekontor, adresser ............................................................................................................................................. 97<br />
Skattetillägg.............................................................................................................................................................. 94<br />
Skattereduktion, arbetsinkomser .............................................................................................................................. 14<br />
Skattereduktion, fastighetsskatt................................................................................................................................ 26<br />
Skattereduktion, hushållsnära arbeten...................................................................................................................... 17<br />
Skattereduktion, kapital ............................................................................................................................................ 16<br />
Skattereduktion, pensionsavgift................................................................................................................................ 14<br />
Skattereduktion, ROT............................................................................................................................................... 17<br />
Skattereduktion, sjöinkomst...................................................................................................................................... 14<br />
Skatteskalor ............................................................................................................................................................. 13<br />
Skatteverket ............................................................................................................................................................. 97<br />
Skatteverket, servicekontor ...................................................................................................................................... 97<br />
Skattskyldighet ......................................................................................................................................................... 10<br />
Skogsavdrag ............................................................................................................................................................ 73<br />
Skogskonto .............................................................................................................................................................. 82<br />
Skogsskadekonto..................................................................................................................................................... 83<br />
Statlig inkomstskatt ............................................................................................................................................ 13, 20<br />
Statslåneräntan ........................................................................................................................................................ 89<br />
Stämpelskatt ............................................................................................................................................................ 27<br />
Säljrätt...................................................................................................................................................................... 47<br />
Särskild löneskatt ..................................................................................................................................................... 25<br />
Traktamenten - inrikes tjänsteresa............................................................................................................................ 35<br />
Traktamenten - utrikes tjänsteresa ........................................................................................................................... 37<br />
Underprisregler ........................................................................................................................................................ 69<br />
Underskott................................................................................................................................................................ 75<br />
Uppskov............................................................................................................................................................. 48, 61<br />
Utdelning.................................................................................................................................................................. 42<br />
Uthyrning av privatbostad......................................................................................................................................... 43<br />
Utländsk valuta, fordringar och skulder..................................................................................................................... 65<br />
Uttagsbeskattning..................................................................................................................................................... 69<br />
Veckoslutsresor........................................................................................................................................................ 41<br />
Vinstandelsstiftelser ................................................................................................................................................. 24<br />
Ökade levnadskostnader.......................................................................................................................................... 35<br />
Övrig lös egendom ..........................................................................................................................se Andra tillgångar<br />
3:12-regler........................................................................................................................................se klyvningsregler<br />
7
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