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{"id":1708,"date":"2020-03-30T12:38:29","date_gmt":"2020-03-30T10:38:29","guid":{"rendered":"https:\/\/www.alibra.se\/?p=1708"},"modified":"2020-03-30T12:41:30","modified_gmt":"2020-03-30T10:41:30","slug":"utokad-avsattning-till-periodiseringsfond","status":"publish","type":"post","link":"https:\/\/www.alibra.se\/2020\/03\/30\/utokad-avsattning-till-periodiseringsfond\/","title":{"rendered":"Ut\u00f6kad avs\u00e4ttning till periodiseringsfond"},"content":{"rendered":"\n Regeringen f\u00f6resl\u00e5r att reglerna om periodiseringsfonden \u00e4ndras tillf\u00e4lligt s\u00e5 att egenf\u00f6retagare som p\u00e5verkades av virusutbrottet f\u00e5r s\u00e4nkt skatt. Den nya skattel\u00e4ttnaden sker via periodiseringsfonden d\u00e4r 100 procent av den skattepliktiga vinsten f\u00f6r \u00e5r 2019 f\u00e5r s\u00e4ttas av till periodiseringsfond, upp till ett tak p\u00e5 1 miljon kronor. Detta m\u00f6jligg\u00f6r \u00e4ven f\u00f6r m\u00e5nga att f\u00e5 tillbaka redan utbetalda prelimin\u00e4rskatt under 2019 och p\u00e5 det s\u00e4ttet f\u00f6rst\u00e4rka likviditeten. Periodiseringsfonden inneb\u00e4r att beskattningen av inkomsten skjuts upp till ett senare \u00e5r och kan \u00e4ven anv\u00e4ndas att kvitta mot eventuella f\u00f6rluster som g\u00f6rs under senare \u00e5r. Periodiseringsfonden m\u00e5ste dock \u00e5terf\u00f6ras senast efter sex \u00e5r, samma som nuvarande regler. F\u00f6rslaget ska l\u00e4mnas till Riksdagen f\u00f6r beslut. <\/p>\n","protected":false},"excerpt":{"rendered":"
Regeringen f\u00f6resl\u00e5r att reglerna om periodiseringsfonden \u00e4ndras tillf\u00e4lligt s\u00e5 att egenf\u00f6retagare som p\u00e5verkades av virusutbrottet f\u00e5r s\u00e4nkt skatt. Den nya skattel\u00e4ttnaden sker via periodiseringsfonden d\u00e4r 100 procent av den skattepliktiga vinsten f\u00f6r \u00e5r 2019 f\u00e5r s\u00e4ttas av till periodiseringsfond, upp till ett tak p\u00e5 1 miljon kronor. Detta m\u00f6jligg\u00f6r \u00e4ven f\u00f6r […]<\/p>\n","protected":false},"author":1,"featured_media":1381,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_oct_exclude_from_cache":false},"categories":[34],"tags":[],"_links":{"self":[{"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/posts\/1708"}],"collection":[{"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/comments?post=1708"}],"version-history":[{"count":2,"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/posts\/1708\/revisions"}],"predecessor-version":[{"id":1718,"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/posts\/1708\/revisions\/1718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/media\/1381"}],"wp:attachment":[{"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/media?parent=1708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/categories?post=1708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alibra.se\/wp-json\/wp\/v2\/tags?post=1708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}