WPC 2_BNa Z"|omanTimes RomanTimes Roman Bold\  PCXP"m^2CRddCCCdq2C28dddddddddd88qqqYzoCNzoozzC8C^dCYdYdYCdd88d8ddddCN8ddddY`(`lC2CC!CCCCCCCCCCd8YYYYYYzYzYzYzYC8C8C8C8ddddddddddYdddddodYYYYYYYdzYzYzYzYddddddddC8C8C8C8Ndz8z8z8z8z8ddddddCCCoNoNoNoNz8z8z8dddddddzYzYzYdz8dCoNz8dddddNF2[dCYddddd7>d<d<$YYdCCddooCYd<d<$YYdCCddooCYmSP1Spss1ur (v=2,22 h=2,22) f/r%Wuritun.   2a} p MNxTABASetur inn tab f. h. j. dalk ;G@LIN1Setur l1nuh%W og l1nubil f/r%WuritunrHAU1Haus fyrir r%Wuritun.uritun.uhaus."^ ^4 PC'    ?  3'3'Standard6&6&Standard/&U("Von `*@ X` hp x (#%'0*,.8135@8:mX(T1X)ttir Yrj punkta fyrir r%Wuritun.  ddAP APAP 2 jE j e A~EFN1Setur inn merkingu fyrir efnisyfirlit (Col 1). JEFN2Setur inn merkingu fyrir efnisyfirlit (Col 2). LUPHSHnikun i vinstri upphafsstodu   HAULUppsetn.  landscape listum E 6&6&Standard(1.h) - HP LJ IIIISKJALAP.PRS&6&6StandardHaus fyrir ferWareikning     2n pnUSKL rD yx dddy   AnnaW yx Gdddy   Alls: yx dddy T yx dddy   ____________________________ ritun yfirmanns HLINEHline}I! ybdddyVIKLVikulina yx dddy  yx dddy   FFmFeedF?st blaWs1Wuskil]  2aa7TABTab i haus og faetur X8 MLINmjo lina} yb dddyHJFNH%gri j?fnun. ` "NSNTLStaf- og t?luliWaskilgreining (1. a. 1.).X T I. A. 1. a.(1)(a) i) a) 1. a. a. 1. 1.(a) i) a)T2\euen?XSTRXankastrik."HNK1Hnikar upp um 0.1c.  HNK3Hnikar upp um 0.3c.  r NBLSSetur nUja blaWs1Wu.s  2l|K||CTABRSetur inn INNDRTT+MARREL.5 X  LETCOUR  @Velur courier letur$KY x_  @CY CU10Courier 10pt Line Draw$ d  @R  CU8Courier 8pt Line Draw$a P  @  2$|m bn" "CU12Courier 12pt Line Draw$, Xx  @r  \ HAUFREHaus fyrir ferWareikninga} 6&6&StandardHaus #2 fyrir skjalaritun.6&6&Standard*@   X` hp x (#%'0*,.8135@8:<X>/I1AWalliWur.sem ritarar setja inn).9%@ I.؃/I2UndirliWur.sem ritarar setja inn).:7 ` @ 1.؃/ULUndirliWur.;/LIAWalliWur.<2A=F?>b??sJ@@b@/I3InnstiliWur.sem ritarar setja inn).=J  `   @ h"(1)؃/KAKafli.> n -/BRkv%Wi.? $ v a, à  /KGKaflagreinarnCmer.@ z -2DAxQABbAC#+BDiNDGLEIGleitt letur.A ddd dd /GNGreinarnCmer.f greinarnCmeri.B x -FORSForseti gj?rir kunnugt.CJ p4 PC%  ddnd F dJ4 PC'm ORSETI  p4 PC% 0 dJ4 PC'm SLANDS Z   b4 PC' gj?rirXkunnugt: p4 PC%  ndnd  dJ4 PC'm  p4 PC%  dJ4 PC'm  b4 PC' /UFUndirfyrirs?gn.D #2 a,Ã2HLExDFaEG[GHNJX(T2X)ttir Yrj punkta fyrir skjalaritun.E ddUP UPUP TT07T?flutexti fyrir t?flu meW sj? dlkum.F֔X` hp x (#%'0*,.8135@8:6&StandardSKJALDB.PRSo\ *  ?   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X` hp x (#%'0*,.8135@8:gmundur J;nasson. ' ' ?++ AlYingi lyktar aW fela fjrmlarWherra aW skipa Yegar 1 staW nefnd er hafi YaW verkefni aW koma meW till?gur um leiWir til aW b%ta skattaskil til r1kis og sveitarf)laga. X verWi nefndinni faliW aW kanna hvort gr1pa Yurfi til einhverra aWgerWa Yannig aW skattstofn einstaklinga verWi tengdari tekju- og eignamyndun Yeirra en nC er. ++ Nefndin verWi skipuW einum fulltrCa fr hverjum eftirtalinna aWila: fjrmlarWuneyti, viWskiptarWuneyti, AS0, BSRB, VS0, Neytendasamt?kunum, Sambandi 1slenskra sveitarf)laga, Samt?kum iWnaWarins og F)lagi l?ggiltra endurskoWenda. RWherra geri AlYingi grein fyrir till?gum nefndarinnar eigi s1War en 1. febrCar 1996. Q!AGLEI ggd GreinargerW. AGLEI dgg ۃ ++ Vaxandi ;n%gju g%tir 1 Yj;Wf)laginu meW skattaml. $ oftar heyrast fr)ttir af undandr%tti virWisaukaskatts, svartri atvinnustarfsemi Yar sem skattskyld viWskipti eru ekki gefin upp til skatts, stofnun nUrra fyrirt%kja 1 staW annarra sem s?mu aWilar hafa gert gjaldYrota og Yannig m fram telja.  s1Wustu fimm rum hafa veriW birtar tv%r opinberar skUrslur um vangreidd gj?ld til hins opinbera. NiWurst?Wur Yeirra eru keiml1kar, Y.e. aW r1kissj;Wur tapi 8!11 millj?rWum kr;na rlega af framangreindum st%Wum. X eru ;taldar Y%r tekjur sem sveitarf)l?g verWa af vegna Umiss konar undanskota.  t1mum niWurskurWar 1 r1kisbCskapnum g%tu Yessar ;innheimtu tekjur l)tt mj?g rekstur velferWarkerfis okkar. ++ 0 opinberum umr%Wum hefur lengi veriW r%tt um hversu l1tiW samr%mi virWist vera milli eignamyndunar og l1fsmunsturs margra einstaklinga annars vegar og skattskyldra tekna Yeirra hins vegar. Margt bendir til aW Yarna s) pottur brotinn, jafnt 1 skatteftirliti sem skattal?gum. X er lj;st aW ;breytt stand leiWir til skertrar samkeppnish%fni Yeirra sem haga rekstri s1num 1 samr%mi viW l?g og reglur. ++ Nefndinni er %tlaW aW taka Yessa Y%tti til skoWunar meW YaW aW markmiWi aW kynna fyrir AlYingi leiWir til Crb;ta Yannig aW AlYingi geti brugWist viW meW viWeigandi aWgerWum og stuWlaW Yannig aW auknu r)ttl%ti og v?rnum fyrir velferWarkerfi okkar. Gert er rW fyrir aW nefndin rWi til s1n starfsmann og kalli til s1n fulltrCa Umissa h;pa Yj;Wf)lagsins.