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D   AS0gagnrUnirhkkuntryggingagjaldsinsumsgnsinniogteluraWmeWYvsveriWaW  E hkkalaunakostnaWfyrirtkjanYessaWYaWskilisrbttumkjrumlaunaf;lks.MeW !F Yessusrkissj;WurlkaaWYrengjaaWYvsvigrmisemaWilarvinnumarkaWarinshafatilaW z"RG semjaumbttkjrlaunaf;lks.AS0bendiraWhrifhkkunartryggingagjaldsvsitlu E#H neysluverWssuYausmuogefumlaunahkkuntillaunaf;lksvriaWrWa.MeWYessari $I breytinguyrWiYvkaupmtturlaunaf;lksskertur.AlYUWusamband0slandsleggsteindregiW $ J gegnYvaWYessibreytingverWiaWlgum.OrWrttsegirumsgnAS0:?Umslkabreytingu %~!K hlUturaWverWagrundvallargreiningurogerhnltttilYessfallinaWstuWlaaWsttvinnu q&I"L markaWi.  <'#M   (#N   Xj;WhagsstofnunbendirsrstaklegaYaWsinniumsgnaWskattbyrWifyrirtkjameW ( mikinnlaunakostnaWYyngistaWjafnaWi,svosemYekkingarfyrirtkjaogYj;nustufyrirtkja.  FramkemurumsgnstofnunarinnaraWbastmegiviWaWbreytinginkomiverstviWYau  fyrirtkierbyggjastarfsemisnauppmannauWi,Y.e.hafahlutfallslegamikinnlauna a kostnaW.BendirstofnuninaWYekkingarfyrirtkisemerufrumkvWlastigiranns;knum T, ogYr;unnYessaWhafatekjurm;tinj;taekkilkkunartekjuskattsfyrreneftirlangan  tma.OrWrttsegirsvoumsgnXj;Whagsstofnunar:    ?EinnigervertaWbendaaWlagWurtekjuskatturhjlgaWilummunskerWastverulega   nstutveimurrumvegnarekstrartapaYessuogsWastarivegnagengisbreytinga.Btlit  X erfyriraWYaWverWifyrstogfremstfjrmlafyrirtki,Y.e.lnastofnanirogtryggingaflg K #  semmunigreiWatekjuskattnstutveimurrum.XvmunlkkuntekjuskattsbyrjunnUtast    tiltlulegalitlumhlutaatvinnurekstrarenhkkuntryggingagjaldskemurframstrax. Jafn    framtbendirstofnuninaWverWlagshrifhkkunartryggingagjaldsverWisvipuWogumsam   svarandihkkunlaunavriaWrWa.XanniggefatreikningarbyggWirverWb;lgulkani wO  stofnunarinnarYniWurstWuaWverWlagshrifinverWibilinu0,3!0,4%runum2003! B  2004.      SamtkatvinnulfsinsbendaumsgnsinniaWhkkuntryggingagjaldsinsfelisrverri   rekstrarskilyrWihjmrgumfyrirtkjum,einkumvinnuaflsfrekristarfsemiYarsemerfitt {  eWa;gerlegtsaWbtakostnaWarhkkaniruppmeWverWhkkunum. nF   0umsgnSamtakaferWaYj;nustunnarkemurframaWhkkuntryggingagjaldsvaldia.m.k. 9 105millj.kr.kostnaWaraukafyriratvinnugreininaogsamtkinvaraviWaWlagWarsuauknar  heildarlgurfyrirtkiferWaYj;nustusemhafattviWrekstrarerfiWleikaaWetja.    VerslunarrW0slandsbendiraWgreinargerWshkkuntryggingagjaldsrkstuddmeW r YeimhttiaWmeWYvsveriWaWvegauppm;timinnkandiskatttekjumrkissj;Wsvegna e= lkkunartekju-ogeignarskatta.OrWrttsegirsWan:?0Yvsambandimhinsvegarbenda 0 ,aWsamkvmtlgumumtryggingagjaldskalYaWrennatilkveWinnaskilgreindraverkefna,  enekkitilaWstandastraumafalmennumtgjldumrkissj;Ws.SkUringssemframkemur  athugasemdummeWfrumvarpinustenstYvekkilg. AWmatiVerslunarrWserYvrkis i stj;rninaWgangagegnlgumlandsinsmeWYessaritillgu.VerslunarrWiWvekurlkaathygli \4 YvaWYessihkkunleiWitilverulegstgjaldaaukafyrirallaatvinnustarfsemilandi, ' hvernigsemafkomaner.LUsirrWiWhyggjumsnumafYessarihkkunoggeturekkistutt  hana.    AWmatiSambandsslenskrasveitarflagamunhkkuntryggingagjaldshafahrif `  afkomusveitarflagasemnemura.m.k.500!550millj.kr.XartilviWb;tarkomihkkun S+! tryggingagjaldstengslumviWverktakavinnufyrirsveitarflgin,bWiervarWarreksturog " fjrfestingar. #   Tekjuaukirkissj;Wsafhkkuntryggingagjaldsr5,23%6%er3,3!3,5milljarWarkr.  $ aWmatiXj;Whagsstofnunar,enYarsemrkiWerlaunagreiWandiaukasttgjldrkissj;Ws !W% vegnahkkunartryggingagjaldsum600!700millj.kr.,YannigaWbrtt;hriftekjurrkis J""& sj;WsafhkkuntryggingagjaldsverWa2,5milljarWarkr. #'   Samfylkinginbeindifyrirspurntilembttisrkisskattstj;raumhvorleiWinvrivnlegri #( almenntfyrirfyrirtkin,hkkuntryggingagjaldseinsogrkisstj;rninformareWahkkun $ ) fjrmagnstekjuskattisemskilaWisvipuWumtekjum. v%N!*   Eftirfarandiersvarrkisskattstj;ra:?EkkierauWveltaWberasamanhrifinafYessum A&"+ skttumfyrirtkiYarsemYeirerusvo;lkir.Tryggingagjalderskattursemleggstlauna  '", tgjldfyrirtkjaoghefurhrifhagkvmnirekstrarinsogrekstrarafkomufyrirtkjanna. '#- TillengritmalitiWrWasthrifinafYvaWhvemikluleytihkkuninnierveltyfirlaun ( YeganameWYvaWlaunlkkieWahkkiminnaenellasemhkkungjaldsinsnemur.AWYv  leytisemskattinumerekkiveltyfirlaunYeganabreytirskatturinnjafnvgimillivinnuafls  ogfjrmagnsmeWYvaWvinnuaflverWurdUrara.Fjrmagnstekjuskatturerhinsvegarekki a skatturatvinnureksturogbreytirekkiskilyrWumhans.  T,   AfframansgWuermorgunlj;staWhkkuntryggingagjaldseralgjrlegavanhugsuWog  munleiWatilerfiWleikaogjafnveluppsagnastarfsf;lkshjmrgumfyrirtkjum.    Samfylkinginerm;tfallinhkkuntryggingagjaldsviWnverandiaWstWur.1.minnihluti   lUsirsigandvgahenni.Hkkuntryggingagjaldsmismunaratvinnufyrirtkjumoggeturleitt  X tilverulegrarekstrarerfiWleikahjfjldafyrirtkja.telur1.minnihlutirkisstj;rninasmu K #  leiWisfyriraWleggjasrstakanskattlandsbyggWinameWYessumhtti.     Verulegttekjutapsveitarflaga.      SamfylkinginhefurlengihaftstefnuskrsinniaWafnemaskattlagninguhsaleigu wO  btur.XingmennSamfylkingarinnarhafamrgumsinnumlagtframfrumvarpYessefnis.1. B  minnihlutifagnarYvaWnerloksstigiWYaWmikilvgaskrefaWafnemaskattlagningu    hsaleigubtur.Xarerhinsvegarekkin;gulangtgengiWtilaWafnemaskattaYsemverst   hafaYaWsamflaginu.SamfylkinginhefurmargsinnislUstyfiraWafhennarhlfukomiekki {  tilgreinaaWlkkaskattafyrirtki,nemaeinnigverWifelldniWurskattskyldafjrhags nF aWstoWsveitarflaga.SamfylkingintelurfrleittaWskattleggjafjrhagsaWstoWftksf;lks 9 semekkifyrirallrabrUnustunauWYurftum.1.minnihlutitelurYvaWtillagaumaWfella  niWurskattflagslegarbturhefWiaWsjlfsgWuttaWfylgjatillgumrkisstj;rnarinnar  umaWrarskattalkkanir,ogleggurYvframsrstakatillguumYaW.TekjutapfyrirrkiWer r ltiWeWaum120!135millj.kr.samkvmtlauslegumatiXj;Whagsstofnunar. e=   SambandslenskrasveitarflagameturaWafnmskattlagningarhsaleigubturfelisr 0 80!90millj.kr.tekjutapfyrirsveitarflgin.SambandiWmeturtekjutapvegnahkkunar  tryggingagjaldsins500!550millj.kr.XvtilviWb;tarkomihkkuntryggingagjaldstengsl  umviWverktakavinnufyrirsveitarflginbWiervarWarreksturogfjrfestingar.Samband i slenskrasveitarflagaogXj;WhagsstofnunbendaaWskattalagabreytingarnarmunirUra \4 tekjurJfnunarsj;Wssveitarflaga,ensj;Wurinnhefurm.a.tekjurafframlagirkissj;Wssem ' nemur1,4%aftekjumrkissj;Wsafbeinumog;beinumskttum.    Aftreikningumrkisskattstj;ramsWanrWaaWtekjutapsveitarflagaafyfirfrsluein  staklingsrekstraryfireinkahlutaflggetiorWiWmjgmikiW.Btreikningarrkisskattstj;ra `  sUnaaWhefWuskattabreytingarnarveriWkomnartilframkvmdavegnalagningarYessu S+! ri,ogallireinstaklingsrekstrisemvorumeWtekjuryfirskattleysismrkumbreyttrekstri " snumeinkahlutaflg,YarsemYeirhefWuhaftafYvskattalegthagrWi,vritekjutap # sveitarflagaum1.053millj.kr.(fylgiskjalVII).Jafnframtkemurfram,sundurliWaWeftir  $ skattumdmum,tekjutapsveitarflagamiWaWviWYrjrmismunandiforsendurumyfirfrslu !W% yfireinkahlutaflg. J""&   0umsgnfrReykjavkurborgkemurframaWlklegafleiWingafYvaWeinkareksturverWi #' frWureinkahlutaflgsaWeinstaklingummeWreksturfkkiverulegaogjafnvelaWYaW #( rekstrarformleggistaf.tlarReykjavkurborgaWtekjutapsveitarflagannaverWi1.318 $ ) millj.kr.efallireinstaklingarmeWreksturstofnaumhanneinkahlutaflag.TekjutapReykja v%N!* vkurborgareinnarertlaW520millj.kr. A&"+   Ekkier;eWlilegtaWtlaaWYegarlluertilhagahaldiWverWitekjutapsveitarflagaaf  '", Yessumskattabreytingumbilinu1,5!1,8milljarWarkr.1.minnihlutigagnrUniraWekkihafi '#- veriWhaftsamrWviWsveitarflginumsvoveigamiklarskattabreytingarsemrUraverulega ( tekjursveitarflaga.VerWurekkiannaWsWenaWhrsumskUlaustbrotaWrWafjrhags  legumsamskiptumrkisogsveitarflagaogreglumsemYessiraWilarhafasettsrYaraW  ltandi. a  Lkkuneignarskatta"hkkunfjrmagnstekjuskatts.     VeigamiklarbreytingarerulagWartillkkuneignarskatta.0fyrstalagiereWlilegog  sjlfsgWbreytinggerWhkkunfreignamarkaeignarskattium20%vegnaeignarslok   2001tilaWkomavegfyrirhkkuneignarskattavegnasrstakrarhkkunarfasteignamati.  X 1.minnihlutiminnirloforWfjrmlarWherraYvsambandiumaWhkkunfasteignamati K #  mundiekkileiWatilskattahkkana.      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XaWerskoWunSamfylkingarinnaraWskynsamlegrasaWfarahgarlkkuneignarskatts  lgaWilaenstgafremurskrefaWafnemastimpilgjldsemnUtastmunbWieinstaklingum r ogatvinnurekstri,ekkisstminnifyrirtkjumeinsogvikiWeraWsWar.1.minnihlutimun e= YvleggjatilaWeignarskatturfyrirtkjalkkir1,2%0,9%enekki0,6%einsog 0 frumvarpiWgerirrWfyrir.0staWYesserlagttilaWYriWjungurstimpilgjaldsverWiafnuminn  1.janar2003.    0umsgnAS0erYaWgagnrUntaWdregiWsrskattlagningueignumogfjrmagnin i YessaWendurskoWunsgerWskattlagningufjrmagnstekna.RkAS0eruYauaWskoWaYurfi \4 skattlagningueignaogfjrmagnsteknatfrYvmarkmiWiaWYaWsafrakstureignannasem ' verWiskattlagWur,hvortsemYaWerleiga,vextireWaarWur,enekkieigninsemslk.0umsgn  AS0kemurframaWhefWitluWutekjutapiveriWmttaWhlutatileWaaWlluleytimeW  hkkunfjrmagnstekjuskattshefWiyfirbragWYessaraaWgerWaveriWalltannaWogbetra.Slk `  skattkerfisbreytinghefWistuWlaWaWYvaWjafnasamkeppnisstWumismunandieignarforma S+! fjrmlamarkaWi,ogeinkennstafinnbyrWisjafnvgimillikostaoggalla. "   XaWerskoWun1.minnihlutalktogAS0aWskoWaeigimiklalkkuneignarskatta # samhengiviWfjrmagnstekjuskatt.Fjrmagnstekjuskatturerhvergilgrien0slandirkjum  $ ЂOECD.XettakemurglggtframsvarifjrmlarWherraviWfyrirspurnJ;hnnuSigurWar !W% d;tturumskattlagningufyrirtkjaogeinstaklinga.XarersUndtaflaumskattlagningu J""& hagnaWarhelstuaWildarrkjumOECD(fylgiskjalX).0rkjumOECDeralgeng25!40% #' skattlagningarWograunaralltupp48%,enm;tierflestumYessaralandalgtskatt #( hlutfalleignarskatta. $ )   FyrstiminnihlutiteluraWfremurenaWhkkatryggingagjaldeigiaWfaraYleiWtilaW v%N!* aflateknavegnaYessaraskattkerfisbreytingaaWhkkafjrmagnstekjuskattltillegam;ti A&"+ verulegrilkkuneignarskatti.XaWnrmunbeturmarkmiWijafnrWisogsanngirniskatt  '", kerfinu.XaWdregurlkar;eWlilegumhvatatilyfirfrslureinstaklingsrekstriyfireinka '#- hlutaflgYeimtilgangiaWkomasthjeWlilegriskattlagningulaunatekna.Slkarskatta ( breytingarstuWlalkaaWYvaWbiliWmilliskattlagningarlaunogfjrmagnverWiekki;eWli  legamikiWeinsogmargirhafavaraWviW.EnYvmeirasembiliWerYvmeirierhvatinntil  aWnotaslkayfirfrslufyrstogfremsttilskattasniWgngu.Loksfelstslkriskattkerfisbreyt a ingumeirajafnrWiskattlagningumilliatvinnugreina.Hkkuntryggingagjaldsgengur T, YvertslkmarkmiW.    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