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Enklare system för skattelättnader vid köp av hushållstjänster
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Samhällsekonomi
Enklare system för skattelättnader vid köp av hushållstjänster
Skattelättnad direkt vid köp av hushållstjänster. Det föreslår Hushållstjänstutredningen, som i dag har överlämnat sitt betänkande Skattelättnader för hushållstjänster (SOU 2008:57) till finansminister Anders Borg. Utredare har varit skattedirektör Björne Sjökvist.
Det ska gå att få skattelättnaden direkt vid köpet av hushållstjänster. Att man har rätt till skattelättnaden intygar man sedan i sin självdeklaration där uppgifterna kommer att finnas förtryckta. Utredningen föreslår nämligen att nuvarande system med skattereduktion efter ansökan ska ersättas av en ordning med preliminär och slutlig skattereduktion. Det innebär att en privatperson som köper en hushållstjänst av en person som har F skattsedel ska kunna komma överens med säljaren om att betalning endast ska göras med hälften av arbetskostnaden.
Den del av arbetskostnaden (inklusive moms) som köparen inte har betalat får säljaren begära att Skatteverket betalar ut. Detta belopp blir köparens skattelättnad och tillgodoräknas honom som preliminär skattereduktion. Beloppet kommer att vara förtryckt i deklarationen.
När det gäller skattereduktion för förmån av hushållsarbete har utredningen bedömt att nuvarande regler bör behållas. Det innebär alltså att skattereduktion ges med 50 procent av värdet av den skattepliktiga förmånen av hushållsarbete. Redan enligt dagens regler ska dessa uppgifter finnas förtryckta i självdeklarationen.
- En privatperson som köper en hushållstjänst av en annan privatperson som inte har F skattsedel ska också kunna få skattereduktion, säger Björne Sjökvist.
I detta fall kommer skattereduktionen att motsvara de redovisade arbetsgivaravgifterna. För att man ska få skattereduktion krävs att förenklad skattedeklaration har lämnats och att säljaren inte är skyldig att betala moms. Även dessa uppgifter kommer att finnas förtryckta i självdeklarationen.
- Jag ser för närvarande ingen anledning att förslå vare sig höjning eller sänkning av subventionsnivån, säger Björne Sjökvist. Den sammanlagda skattereduktionen bör därför även i fortsättningen vara högst 50 000 kronor för ett beskattningsår. Däremot föreslår jag att den lägsta beloppsgränsen för att få skattereduktion ska slopas.
Utredningen föreslår också att begränsningen att anlita eget eller närstående företag ska slopas. Arbetet får dock inte ha utförts av den som begär skattereduktion eller av någon som tillhör samma hushåll.
De nya bestämmelserna föreslås börja gälla den 1 januari 2009.
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$params is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
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Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$path is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$version is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$_rightsibling is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Categories/CategoryNode.php on line 369
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$note is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$path is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$version is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$params is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$list.start is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$filter.published is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$list.limit is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$filter.featured is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$load_tags is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\User\User::$aid is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/User/User.php on line 255
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$filter.access is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$filter.category_id is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$filter.language is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$list.ordering is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Object\CMSObject::$list.direction is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$note is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$path is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$version is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$_rightsibling is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Categories/CategoryNode.php on line 369
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$note is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$path is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$version is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$note is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$path is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$version is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$_rightsibling is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Categories/CategoryNode.php on line 369
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$note is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$path is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$version is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Object/CMSObject.php on line 197
Deprecated: Creation of dynamic property Joomla\CMS\Categories\CategoryNode::$_rightsibling is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/Categories/CategoryNode.php on line 369
Deprecated: Creation of dynamic property Joomla\CMS\User\User::$aid is deprecated in /www/webvol1/vc/frd38mbg57j9sqd/finanstidningen.biz/public_html/libraries/src/User/User.php on line 953