Income tax
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Valt ämnesområde
Income tax |
| Tax on tax allocation reserve (Skatt på periodiseringsfonder) |
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Aktiebolag som har periodiseringsfonder ska betala en skatt som beräknas på summan av de periodiseringsfonder företaget har. Skatteberäkning:
0,5% x 100 000 x 21,4% = 107 kr Normalt möter du räntesatser för lån som avser räntekostnaden före skatt. Kostnaden för periodiseringsfonden motsvarar ett lån med en räntesats på 0,5% / 78,6% = 0,64%. |
| 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 |
| Tax - income tax liability |
| Tax - assessment |
| Tax arrears |
| Tax refund |
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Tax on tax allocation reserve
- - - - - - Visas ovan - - - - |
| 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 |