Income tax
|
|
Valt ämnesområde
Income tax |
| Tax - preliminary tax (Skatt - preliminärskatt) |
|
Företag ska betala in preliminärskatt löpande under verksamhetsåret. Hur stor skatt som ska betalas avgörs av den preliminära självdeklaration som företaget lämnar in i december året före. Den preliminära skatten delas upp i tolv månadsbelopp, och den första betalningen görs i februari. Under räkenskapsåret hinner företaget betala in 11/12 av den preliminära skatten. Den sista betalningen görs i januari året därpå. Hela beloppet för preliminärskatt ska redovisas som en kostnad i år, och den sista tolftedelen blir en skatteskuld i bokslutet. |
| Current tax |
| F-tax |
| Loss carry forward |
| Tax rule I, depreciation |
| Income tax |
| Tax rule II, depreciation |
| Tax at source |
| Tax allocation reserve |
| Perminent differense |
| Excise duty |
| Depreciation as recorded in the books |
| Tax - estimated tax arrears |
| Tax - supplementary preliminary tax payment |
|
Tax - preliminary tax
- - - - - - Visas ovan - - - - |
| Tax - income tax liability |
| Tax - assessment |
| Tax arrears |
| Tax refund |
| Tax on tax allocation reserve |
| Tax account |
| Tax expense |
| Tax rate |
| Temporary difference |
| Deferred tax |
| Deferred tax - loss carried forward |
| Deferred tax - write down |
| Deferred tax - untaxed reserves |
| Deferred tax revenue |
| Deferred tax expense |
| Deferred tax asset |
| Deferred tax liability |
| Additional depreciation |