WPC) o,1a1gK[^cfY[%2=>kIJHA^ :dm&橅V9bۃٹN*IksRE{>MPz,3߅ԭzy2%t ʊ&Eu2lBԤ{8 uUY]߱&-woƖ!לG? I-C|$IX4Qm RvI2ϋ1nV鹿_tgcSJ^]56=|,z$^k/|%Mp y𘻣"MElekJ*9ƻHwpؼ* w6#&ٓ eCW*lӠsJ:&> fl*ຢcH9˕~c"[=8Ow+vԊ0(c" <,!þyYqjp7xmDUNv % 04 # 4>9 m;wR4V^ jv 1{ 722222222222222222222222222222222222222222222222222222222222222222222N::::: 1<< 0Q 0Q 0]oo 0-u 0wA!A! 0!! 0U"U" 1u##Y## B%%%%6&&&&&&&&&&&& 72;';'/m'm' 1'''''''''''''''''''''U:=(=(=(=(Mw(w(w(w(V{({({({({({(()&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDFyy0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wpt U^@rirs?g2W@ 3|x9j3CIOU[agmNumbers1.1.1.1.1.1.1.1. 1. ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 3XX0?vvbX0#ggdd  8E9dXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 3XX0?vvbX0#ggdd  8E9dXXd8ISIS,.     (53$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 3XX0?vvbX0#ggdd  8E9dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) O a'ISUS.,,,..XXXX? ?hXX0?vvbX0#ggdd  ISIS,.   _>? _?h?h#?h?h[#_?_  2d  n?h#?h n#d2 _ d , g+ISUS.,,,..XXXX? ?hXX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e)ISUS.,,,..XXXX? ?hXX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? ?hXX0?vvbX0#ggdd  8?hdd8ISIS,.     _ >?  _ikmo(%03qs 9140.lggjafarYing2011!2012. ( Xingskjal1435"658.ml.    2.umrWa.     n?h@XXNefndarlit#?h n#     umfrumvarptillagaumveiWigjld.   Fr1.minnihlutaatvinnuveganefndar. K #  9  StilraunsemgerWermeWfrumvarpinuhefurrunniWtsandinn.Allarforsendur    lagningarveiWigjaldahafareynstrangar.UpphWinseminnheimtaerekkisamrmiviW   yfirlUstmarkmiW.GjaldiWerlangtumframgjaldYolsjvartvegsins.Gjaldtakanbyggist wO  aWferWafrWisemekkertskyltviWskilgreiningarfrWimannaauWlindarentu.VeiWigjaldiW B  munveikjasjvarplssin,enum80%!90%aflaheimildahefurveriWthlutaWtilskipasem    erugerWtutanhfuWborgarsvWisins.Auglj;steraWYessiskattheimtamunlkkalaunsj;   mannaogannarsstarfsf;lkssjvartvegi.FyrirligguraWYauformsemkomuupphaflega {  framfrumvarpinuhefWukafsigltst;ranhlutaslenskssjvartvegsogaWYrbreytingarsem nF boWaWarerumunuhafamjgalvarleghrif.HeildarhrifskattheimtunnarverWaskaWlegfyrir 9 Yj;WarbiWoghafarkveriWfrWfyrirYvaWtillengritmalitiWmunuYau,samtnei  kvWumhrifumafsamYykktfiskveiWistj;rnarfrumvarpsins(657.ml),dragarheildar  tekjumrkissj;Wsafsjvartvegi. r  GjaldeWaskattur?  0   BenthefurveriWaWraunshugtakiWveiWigjaldrangnefni.HrerumaWrWaskattsem  leggstsrstaklegaYsemstundatgerW.EWlilegtvriYvaWbreytaheitifrumvarpsins  YessaveruogsmuleiWisaWvsatilskattaenekkigjaldaefnisgreinumYess. i   0litisemLexlgmannsstofavannfyrirLandssambandslenskratvegsmannasegirum \4 YettaatriWi:XanniggefuraugaleiWaWfrumvarpinuergengiWtfrYvaWveiWigjldinsu ' skatturstj;rnskipulegumskilningi.ErYaWmatundirritaWraaWveiWigjldinsvosemYaueru  rWgerWfrumvarpinususkatturlagalegumskilningienmeWskattierttviWgreiWslusem  hiWopinberahefurmeWeinhliWakvrWunkniWtiltekinnh;peinstaklingaeWalgaWilatil `  aWgreiWansrgreindsendurgjaldsfrhinuopinbera. S+!   UmeraWrWatvennskonarskattheimtusamkvmtfrumvarpinu.Annarsvegareral " menntgjald,tiltekinkr;nutluupphW,semhefurYannyfirlUstatilgangaWstandaundir # rekstristofnanasjvartvegsins,svosemHafranns;knastofnunarinnarogFiskistofu.Hins  $ vegarerskattursemerreiknaWurteftirfl;kinniaWferWogbyggistggnumHagstofunnar, !W% afturtmann.SamkvmtforsendumfrumvarpsinsvartlaWaWalmennagjaldiWhefWifr J""& meWsrum4milljarWakr.tekjur,miWaWviWforsendurrsins2010,ogsrstakaveiWigjaldiW #' gfium20milljarWakr.Samtalsskattheimtasemnmium24milljrWumkr. #(  Hverskonarskattur?  v%N!*   HinnyfirlUstitilgangurYessararskattheimtuvarf;lginnYvaWreiknuWyrWitsvoklluW A&"+ auWlindarentasemjafnamttitileinhverskonarendurgjaldsfyriraWgangaWauWlindinni.  '",   Ragnarrnason,pr;fessorauWlindahagfrWiHsk;la0slands,fjallarumYessatilraun '#- frumvarpsinsumsgnsemhannhefurveittatvinnuveganefnd.Xarsegir: (z$. 9 y     XverhaldiWframgreinargerW(athugasemdum)ogfylgiskjaliaWmeWYessumgjldum ( sveriWaWskattleggjasvokallaWaauWlindarentusjvartvegi.XaWerhinsvegarfjarrilagi.  BWieraWhfundarfrumvarpsins(fylgiskjals)virWasthafaafskaplegatakmarkaWanskilning  YvhvaWauWlindarentaerograunarrentayfirleittogmistlkaYaufrWigrundvallar a atriWumoghittaWskatturssemgerWertillagaumerallsekkitilYessfallinnaWleggjast T, auWlindarentusrstaklega.SkatturinnerrauninnieinfaldlegaframleiWslugjald(eWaveltu  skattur).    RekurhannsWanhvernigskatturinnerreiknaWurtogsegirsWan:Xessihlutiskattsins   (YaWeraWsegjasrstakagjaldiW)erYveinskonareftirgreiddurstighkkanditekjuskattur.  X SkattinumheildersWandreiftaflamark/fiskafla.Xessvegnavirkarhanneinsogfram K #  leiWslugjaldeWaveltuskattur.     SrslenskaWferW.      SkattheimtaafYessumtogaersrslensktfyrirbrigWi.Tilsrstakrargjaldtkuafsjvar wO  tvegivarstofnaWgrundvellivandaWrarvinnuauWlindanefndarsemskilaWilitiriW2000. B  SaWferWafrWisembyggtvarvarsniWinaWh;flegrigjaldtkuenllumlj;staWviWhrri    gjaldtkuyrWuhrifinUktogskaWleg.FrumvarpiWsemhrliggurfyrirtekurekkimiWaf   Yessu.BtfrslaYessupphWgjaldsinsveldurYvsWanaWhrifinverWast;rskaWlegsjvar {  tveginum. nF   SjvartvegurannarralandagreiWirnrundantekningarlaustekkiveiWiskatta.XessstaW 9 nUturhannmikillafjrhagsstyrkjasemtaldirerunemafr5%!20%afaflaverWmti.Styrkir  ESBrkjumtilsjvartvegseruYannigum2!3milljarWarbandarkjadala,eWaum250!400  milljarWarkr.SjvartveguraflamarkskerfumgreiWirY;tWumgjaldtilYessaWstandaundir r hlutaafstj;rnunarkostnaWihinsopinbera.0skemmstumlimsegjaaWslenskursjvar e= tvegur,semgreiWirsrstakanskattumframannanatvinnureksturhrlandi,sYvaWkeppa 0 viWsjvartvegannarraYj;WasemnUturstyrkjaeninnirekkiafhendisrstakaskattatil  rkisins.   Skatturinnogstj;rnarskrin.  \4   MjgalvarlegarathugasemdirhafakomiWframumaWfrumvarpYettagangiveigamikl ' umatriWumsvigviWstj;rnarskrna.HreftirskulutilfrWnokkuratriWisemframhafa  komiWumsgnumsematvinnuveganefndhafaborist.  "i0J"  i0J#2%  1  .3  Ԉ0    FrumvarpiWvekuruppleitnarspurningarumhvortskUrleikirttarheimildarinnarfyrir `  gjaldtkunnisemboWuWerWrufrumvarpannasfyrirhendi.Xarsemskattlagningar S+! valdiWverWursamkvmtstj;rnarskrekkiframselttilframkvmdarvaldsinsverWaallar " forsendurlagningarinnaraWveraskUrar.Xrskortirfrumvrpumrkisstj;rnarinnar.i0J##݌# Ќ  "i0J"  i0JN&2%  2  .3  Ԉ0    XaWfelursrframsalskattlagningarvaldsfrAlYingitilframkvmdarvaldsins.  $ Stj;rnarskrinmlirhinsvegarfyrirumaWskattlagningarvaldiWshjAlYingi.XaW !W% valdverWurekkiframseltframkvmdarvaldinu.i0JN&{&݌J""& Ќ  "i0J"  i0JD(2%  3  .3  Ԉ0    0frumvarpinueraWfinnaframsalskattlagningarvaldsYarsemerumaWrWaskatt #' heimtuergtinumiWum25milljrWumkr.;25Ysundmillj;numkr.rlega.Hrer #( veriWaWvsatilYessaWsrstakrinefndsjvartvegsoglandbnaWarrWherraerfaliW $ ) mjgmikiWvaldtiltfrsluskattheimtunni.RaunarsvomikiWvaldtilmatskenndra v%N!* kvarWanaaWtvmlalaustmsegjaaWYaWfelisrframsalskattlagningarvaldsins. A&"+ SlkthlUturaWfelasr;lgmttframsalskattlagningarvaldsfrAlYingitilfram  '",  kvmdarvaldsins.i0JD(q(݌'#- Ќ  "i0J"  i0J,2%  4  .3  Ԉ0    &   Stj;rnarskrinleggurblttbannviWafturvirkriskattlagningu.XaWbannhefurtrekaW ( veriWstaWfestd;msniWurstWumHstarttar0slands.'(,ԀSkUringargreinargerWviW  stj;rnarskrrkvWiWtskUraYettabannennfremur.MeWhliWsj;nafYvervandsWaW  skattlagningvegnafiskveiWirsins2012!2013fiststaWistYarsemhnerbyggW a tekjumsemvaraflaWWurenYessiskattskyldavarlgfest.RkstutthefurveriWaWregla T, veiWiskattsfrumvarpsinssafturvirk.i0J,-,݌ Ќ  "i0J"  i0J/2%  5  .3  Ԉ0    BenthefurveriWaWfrumvarpiWmunifelasrmjgmiklarUrnunverWmtifyrir  tkjasjvartvegi.i0J//݌  Ќ  "i0J"  i0J12%  6  .3  Ԉ0    XessiverWmtarUrnunbeinirkastlj;sinuauglj;slegaaWeignarrttarkvWistj;rnar  X skrrinnarogvekur;hjkvmilegauppspurningarsemYaWvarWa.LtaYrannars K #  vegaraWeignarrUrnunYeirrasemhafalagtfjrmunisnaYennanatvinnurekstur,hins    vegarvarWaYrspurningarhagsmuniYeirrasemlnaWhafafjrmunitilsjvartvegs    fyrirtkjameWtryggingueignumYeirra.i0J1<1݌  Ќ  "i0J"  i0J32%  7  .3  Ԉ0    LokseraWnefnaaWsUnthefurveriWframaWtfrslanUjafiskveiWiskattsins,samfara wO  neikvWumafleiWingumfjlmargraefnisgreinafiskveiWistj;rnarfrumvarpsins,muni B  kippagrundvellinumundanfjlmrgumfyrirtkjum,st;rumjafntsemsmum,umallt    land.SlkskattlagninghlUturaWveralangtumframYaWskattlagningarvaldsemstj;rnar   skrinfrirAlYingi.XvY;aWAlYingihafirmtvaldtilskattlagningargildareglur {  eignarrttarins,atvinnurttarinsogmeWalh;fsinseftirsemWur,svodmistekiW.i0J3'4݌nF Ќ  "i0J"  i0J72%  8  .3  Ԉ0    AflestriumsagnaverWurYaWrWiWaWfrumvrpintvkunniaWstangasta.m.k.viW 9 fj;rargreinarstj;rnarskrrinnar,Y.e.40.gr.,72.gr.,75.gr.og77.gr.i0J77݌ Ќ    AfYessumrWaaWYessifrumvrpfelamgulegasrmargvslegbrotUmsum  kvWumstj;rnarskrrinnar.SamanlagWarneikvWarafleiWingarYeirrageraYaWaWverkum r aWbrotYessihlj;taaWteljastmjgalvarleg. e=  Alvarlegirgallar.     Lj;steraWmiklirgallareruYeirriaWferWafrWisemkynntertilleiksviWkvrWun  veiWiskattsins.0forsendumervsaWtiltreikningaHagstofunnar.GallinnerhinsvegarsaW i YeirtreikningarvoruhreinlegaekkiframkvmdirmeWYaWhugaaWYeirgtudugaWsem \4 stofntilskattlagningar.HagstofanhefursafnaWsamantlfrWilegumggnumumratuga ' skeiWogunniWrYeim,tilYessmeWalannarsaWleggjagrunnaWfiskverWskvrWunumog  almennttilYessaWvarpalj;sistWusjvartvegsins.greiningslausteraWYaWhefurtekist  meWgtum. `    Hitterjafnlj;staWsaWferWafrWisemerbeitterekkihugsuWtilYessaWbyggjaundir S+! skattlagningu,endalj;staWannarskonaraWferWumyrWiYaWbeita.0umsgnHagstofunnar " erYannigbentaWtilYessaWstofnuningetiaflaWslkragagnaYyrftiaWgeralagabreytingu, # semhnkynnirtillguaWumsgnsinni.AthyglisverteraWmeirihlutiatvinnuveganefndar  $ leggurekkitilslkabreytinguYrttfyriraWYaWsforsendafyrirgagnaflunsemernauW !W% synlegtilYessaWfaraYleiWsemfrumvarpiWboWarmeWhinumnUjaveiWiskatti. J""&   XaWermjgmlisvertaWfariWsafstaWafhlfurkisstj;rnarinnarmeWformum #' grundvallarbreytingarskattlagningusjvartvegiogst;rhkkunskattasvofrleitum #( forsendumsemgerter.SUnirYaWmeWWruhversuillaerstaWiWaWundirbningimlsinsaf $ ) hlfustj;rnvalda,jafnvelsvosjlfsgWumYttummlsins. v%N!*   EndaerYaWsvoaWekkivargerWtilYesstilraunaWkallatilsrfrWingasemhafasrhft A&"+ sigsviWiauWlindahagfrWi.HrlandibumviWsvovelaWhafaaWskipaslkuf;lkisem  '", meWalannarshefurgetiWsrgottorWalYj;WlegumvettvangioghinualYj;WlegafrWa '#- samflagiYessusviWi.ErYaWrauninnimakalaustaWrkisstj;rninskyldiekkileitatilslkra (z$. srfrWingatilYessaWundirbamliWsvoYaWyrWiaWminnstakostigertYannigrgarWiaW ( YaWstWistfrWilegaogtknilegaskoWun.XverY;ekkiaWheilsa.    FyrirvikiWerYaWmeiraaWsegjaYannigaWfrumvarpiWbyggistggnumsemekkiduga  tilYessaWreiknafinnatbrkleganskattstofn,aukYesssemmjgalvarlegirannmarkareru a treikningsaWferWinnisjlfri.AfleiWingineruYau;skpsembirtastokkurfrumvarpinu T, oghafaallsstaWarfengiWfalleinkunnnrallraYeirrasemhafakynntsrmlinogskilaW  atvinnuveganefndliti.   :nUtaWferW!alltofhttgjald.   X   Atvinnuveganefndf;ltveimurhagfrWingum,YeimDaWaMKrist;ferssyni,d;sentviW K #  Hsk;la0slands,ogStefniB.Gunnlaugssyni,lektorviWHsk;lannAkureyri,aWyfirfara    frumvrpin.XeirhafaWurkomiWaWslkrivinnu.StefnvannsamtfleirumaWsrstakri    athugunfyrirsvokallaWasttanefndrunum2009og2010ogbWirkomuYeiraWvinnu   nefndarsemyfirf;rfyrrasjvartvegsfrumvarprkisstj;rnarinnarfyrirumri.XeirhafaYv wO  mjgmiklaYekkinguYessusviWi,aukYessaWhafag;WanfrWileganbakgrunn. B    litYeirraertarlegt,enaWnokkrumdragaYaWsamanhvaWveiWigjaldshlutannhrrir    YessumhlutaskUrslunnar:     FjallaWerumveiWigjldsrstkufrumvarpi.FrumvarpinuertlaWaWveitaYj;Winni {  strrihlutdeildenveriWhefurauWlindarentunnisemveiWarnarskapa.EkkiereinfaltaW nF metaumfangauWlindarentu.AuWlindarentu;numinnaauWlindamskilgreinasemafurWa 9 verWaWfrdregnumsamflagslegumkostnaWivegnanUtingar,YarmeWtldumkostnaWi  vegnafjrmagns.NverandiaflahlutdeildarkerfihefuraWstofnitilveriWviWlWifr1984.  ViWskiptimeWaflaheimildirhafaveriWumtalsverWYessutmabili.GeramrWfyriraW r verWaflahlutdeildendurspeglifyrrnefndaauWlindarentuaWteknutillititil;vissuog e= fjrmagnskostnaWar.KostnaWurafkv;takaupumhefurumlangtskeiWveriWhlutiafkostnaWi 0 veiWa.GjaldtakansemlgWertilfrumvarpinukemurinnYennanveruleika,hvortsem  mennviljaviWurkennaYaWeWaekki.AfleiWingarnargetaveriWaWgjaldtakasemteldisth;fleg  fyrir;numdaauWlindverWur;raunhfeftekiWertillittilumfangsYeirrarauWlindarentusem i YegarhefurhorfiWrgreininnigegnumkv;taviWskipti. \4   GjaldtkuhugmyndirfyrrafrumvarpsvorugagnrUndarfyrirYaWaWlagningbyggWiekki ' raunverulegriauWlindarentu,hntryggWiekkitekjurtilaWstandastraumafstj;rnunar  kostnaWi,dreifWistmeW;sanngjrnumhttimisarWsamarveiWarogbyggWiofgmlum  afkomuggnum.0frumvarpitillagaumveiWigjlderaWnokkruleytikomiWtilm;tsviWYessa `  gagnrUni.VeiWigjaldiWertvskipt,annarsvegareralmenntveiWigjald,semtlaWeraW S+! standastraumafkostnaWirkisinsvegnafiskveiWistj;rnunar,oghinsvegarsrstaktveiWi " gjald,sembyggirmetinniauWlindarentu.SrstaktveiWigjalderYaraWaukilagttvennu # lagi,annarsvegaruppsjvarveiWaroghinsvegarbotnfiskveiWar.AllterYettatilb;ta,  $ miWaWviWsWastafrumvarp. !W%   AlvarlegirgallareruhinsvegarmatiauWlindarentutilgrundvallarsrstkuveiWigjaldi. J""& AlvarlegastigallinnhefurmeWuppfrslugagnaaWgera.lagningsrstaksveiWigjalds #' byggirtplegatveggjaragmlumrekstrarggnumsemYarfaWuppfra.Mathfunda #( eraWaWferWfrumvarpsinshefWiskipulegaofmetiWrentu,svonemurtugumpr;senta,hefWi $ ) henniveriWbeittundanfrnumrum.SemdmihefWisrstaktveiWigjaldveriW140%af v%N!* metinniauWlindarentuefaWferWfrumvarpsinsumuppfrslugagnahefWiveriWbeitt A&"+ tmabilinu2006til2010.Auglj;steraWekkiverWurbiWviWsvoumfangsmiklaskekkju.?  '",   XessutilviWb;tarmgerafjlmargarathugasemdirviWaWferWafrWinaviWmatiW '#- auWlindarentusemfrumvarpiWboWar.MrgvandamlfylgjaYvaWmetaauWlindarentu (z$. vinnslumeWrentuveiWa,einsogfrumvarpiWgerirrWfyrir.EinafafleiWingunumertv ( skttunYeimumframhagnaWisemnnurvinnslauppsjvarfisksenbrWslaskapar.Umfang  YessarartvskttunarhleypurhundruWummillj;narisamkvmtmatihfunda.  EinfaldaravirWistaWfaraYleiWaWsetjaviWmiWunarverWviWskiptimillitengdraaWilaog a byggjalagningunaalfariWggnumumveiWar,einsogjafnanergertviWlagninguauW T, lindarentuskatta.    MatfrumvarpsinsfjrmagnsYrfervanmatraunverulegrifjrmagnsYrfveiWumog  vinnslu.XettavanmatleiWirtilranglegametinnarauWlindarentuogYarmeWranglega   kvarWaWssrstaksveiWigjalds.MatfrumvarpsinsfjrmagnskostnaWivirWisttilviljana  X kennt.BeturhefWifariWYvaWfjrmagnsYrfyrWimetinafsrfrWingumgrundvelli K #  markaWsgagna,einsoggerterfyrirflutningogdreifingurafmagni,samkvmtraforku    lgum.BWialmenntogsrstaktveiWigjalderlagtflattsemfstkr;nutalaYorskgildiskl;.    EinibreytileikinnfelstmismunandimatisrstkuveiWigjaldifyrirbotnfiskveiWarog   uppsjvarveiWar.MikillmunurerhinsvegarafkomutgerWarflokkainnanhvorsflokks wO  fyrirsig.SrstaklegaYettaviWumbotnfiskveiWar.FltlagninggtileitttilYessaWsr B  hfingveiWumyrWierfiW,efafkomaafmarkaWratgerWarflokkasveiflastrtaktiviW    almennaafkomugreininni.     GagnrUnaverWurYofurtrYorskgildisstuWlasemsjmfrumvarpinu.Xorskgildis {  stuWlarmlahlutfallslegtverW;lkrafisktegunda.:sannaWeraWYeirsuskynsamlegur nF mlikvarWibataafveiWumeWakostnaWviWaWstUraYeim. 9   GerterrWfyriraWllskipnj;tiafslttarfrsrstkuveiWigjaldifyrirfyrstutonnin  aflamarki.MeWYvaWbregWastviWerfiWristWumargratgerWakr;kaaflamarkskerfinu.  VaraverWurviWYvaWhaldaoflangtinnYessabrautsvoekkisbinntilhvatitilYessaW r fjlgafiskiskipumbaratilYessaWdragargreiWslumsrstkuveiWigjaldi.SlktleiWir e= einungistils;unar. 0   SkatthlutfallsrstaksveiWigjaldsveWuraWteljastmjghtt,srstaklegalj;siYeirra  gallasemnefndirhafaveriW.Lj;steraWafleiWingargjaldtkuafYessuumfangieruveru  legar,bWifyrirfyrirtkisjvartvegiogtengdumgreinum,starfsf;lkogsjvarbyggWir. i   NUlegavorusamYykktlgAlYingiumskattlagningukolvetnisauWlinda,nr109/2011. \4 AthyglivekuraWskattlagningYeirra;numdugas-ogoluauWlindasemhugsanlegamunu ' finnasthafsbotni,erh;flegrientillgurfrumvarpsumveiWigjld.AWteknutillititilallra  YessaragallaerniWurstaWansaWumfanggjaldtkusamkvmtfrumvarpinuslangt  umframYaWsemtgerWingeturstaWiWundir.VerulegarbreytingarYarfaWgeraaWferWa `  frWifrumvarpsinsviWmatauWlindarentuWurenhgteraWkvarWahvaWmunditeljast S+! h;fleggjaldtaka.lagningsembyggirmeWaltalsggnumheillaratvinnugreinar,ggnum " semaldreivarsafnaWYeimtilgangiaWmetaauWlindarentu,YarfaWverah;fleg.Nverandi # gagnagrunnlagleyfirekkinkvmtmatauWlindarentusemsjvartvegurinnskapar.  $ NauWsynlegteraWframfariranns;knumfangiauWlindarentuogaWferWumsemhgtvri !W% aWnotatilaWmetahanaWurenrWisterskattlagninguauWlindarentuYvumfangisem J""& frumvarpiWgerirrWfyrir. #'   AWlokumberaWundirstrikaaWekkierhgtaWhorfalagninguveiWigjaldaafmarkaW. #( SamrmiverWuraWveramilligjaldtkuogannarrarumgjarWarfiskveiWistj;rnunarkerfisins. $ ) EfvegiWeraWmguleikumtilhagrWingaroglangtmahagkvmnimunYaWskerWaumfang v%N!* auWlindarentunnarogdragargetutgerWarinnartilaWstandaundirveiWigjldum. A&"+ Gjaldtaka,semerh;flegeinsr,geturveriW;h;flegskoWuWsamhengiviWnnurkvWi.  '",   '#-  &   ?EkkertfyrirtkierlklegttilaWstandaundirYeimlgum.   (   ViWYettaerYvaWbtaaWskUrsluYeirraDaWaogStefnssegireinnigeftirfarandi'(oԀog  varparYaWlj;sifrnleikaYeirraraWferWarsemfrumvarpiWboWar:TakiWeftiraWsamtma  ggninendurspegla70%afmetinniauWlindarentuaWteknutillititilalmennsveiWigjalds. a lagningsrstaksveiWigjaldssamkvmtreiknireglunnieraWmeWaltalitplega140%af T, heildarauWlindarentutmabilinu2006til2010.Xettaerlangtumframtiltlunlggjafans.  HeildartekjurrkisinsafveiWigjaldiriW2010hefWuorWiWum38milljarWareinsog  samtmaggngefa.GetamYessaWsrstaktveiWigjaldsamkvmtreiknireglunnittiaW   vera109kr.Yorskgildiskl;botnfiskiog140kr.Yorskgildiskl;uppsjvarfiski  X veiWiriW2012/2013.Tekjurrkissj;WafveiWigjaldimiWaWviW;breyttarveiWarvruYum K #  50milljarWar.      XaWsegirsvosnasguaWskUrsluhfundarnirsegjaeftirfarandiumtilhgunveiWiskattsins    samkvmtfrumvarpinu:ViWgreiningufrumvarpitillagaumveiWigjldkomlj;salvarleg   villamatirentueinsograkiWerkafla2.3hraWframan.VillanleiWirtilYessaW wO  veiWigjaldiWverWurmunhrraent.d.gjaldhlutfallsrstaksveiWigjaldsgefurtilkynna.XaW B  varmathfundaaWtilgangslaustvriaWmetahriffrumvarpsins;breyttrimynd.Ekkert    fyrirtkierlklegttilaWstandaundirYeimlgum.     Xettaermikillfellisd;mur.0fyrstalagierYaWleittlj;saWframhafiveriWlagtfrumvarp {  umnUjanveiWiskattogannaWumstj;rnfiskveiWasemvaldiYvaWekkieitteinastafyrirtki nF sjvartvegirWiviWafleiWingarYess.XettahlUturaWteljasteinsdmiYingsgunniog 9 verWurvarlajafnaWtilnokkursannars.OgsWanerhittaWYrforsendursemfrumvrpin  byggjastsusvovitlausaraWsrfrWingarsembeWnireruaWtakaYautilskoWunarsjsr  YannkostvnstanaWfjallaekkiumYau,enbaYessstaWtilaWrarforsendursemhgts r aWreiknatilendaeinsogkemurframlitiYeirrahraWneWan. e=   EnnsegirtextalitsYeirra: 0   HfundumYessarargreinargerWarernokkurvandihndumaWmetaafleiWingarfrum  varpsinsYegarlgurnarerusvobersUnilega;raunhfar.FremurenaWlUsafrumvarpiW  ;nUtterfarinsleiWaWgerarWfyriraWniWurstaWareiknireglunnarhafiveriWmistkaf i hendihfundafrumvarpsinsoghiWsannamarkmiWlggjafanshafiveriWaWhagalagningu \4 srstaksveiWigjaldssamrmiviWgjaldhlutfallsrstaksveiWigjaldsogYrtlurumveiWi ' gjldsemframkomagreinargerWfrumvarpsins.    AfYessumsjaWfrumvarpiWhefurveriWundirbiWaffullkomnukunnttuleysi.Tilslks  hefWiaWsjlfsgWuekkikomiWefafhlfuhinnarp;litskuforustumlsinshefWiYessveriW `  gttaWleitasrfrWilegraraWstoWareinsogfyrrernefnt.XaWvarekkigertenYessstaWlagt S+! afstaWfullkomna;vissufrYarsemundirvoruhagsmunirokkarmikilvgustuatvinnu " greinar. #   AthyglivekuraWsrfrWingarnirvorubeWnirumafforustuatvinnuveganefndaraWskoWa  $ aWrartfrslurskattheimtunnarYegarlj;stvarhvehriffrumvarpsinsyrWuherfilegfyrir !W% sjvartveginn.XarvargertrWfyriraWdregiWyrWirskattinumum55%.EngusWurvri J""& lj;st,samkvmtniWurstWunum,aWhannyrWimjghr.SegirYaWmiklasguumhvefrleit #' snlgunersemfrumvarpiWboWar,Y.e.aWYrttfyriraWskatturinnyrWilkkaWurummeira #( enhelmingteldistYaWennmjghtt. $ )  53af75fyrirtkjumrWaekkiviWhkkunina.  A&"+   EndurskoWunarfyrirtkiWDeloittet;kaWsraWbeiWniL0BaWtakasamanhrifveiWi  '", gjaldsfrumvarpsinssjvartveginn.StuddistfyrirtkiWviWopinberggnogskoWaWirs '#- reikningafjlmargrasjvartvegsfyrirtkjaYessuskyni.NiWurstaWanvarskUr.Fjrstreymi (z$. sjvartvegsinsheilddugirekkitilgreiWslunverandiskuldum.VirWisrUrnunaflaheimilda ( verWurverulegfyrstari.VeiWigjaldafrumvarpiWkemurverstviWYauflgsemhafa  fjrfestsjvartvegiundanfarinr.Greindvoru75flgmeWumtalsverWanhlutakv;tans.  NiWurstaWanvarsaWafYeimstWu53sjvartvegsflgekkiundirboWaWrihkkunveiWi a gjaldsins.XkemurYaWtrathugunYessariaWfrumvarpiWmunihittaverstfyrirminniog T, meWalst;ruflgin.    XhefurveriWsUntframaWmeWYvaWnotaafkomutlurrfiskvinnslutilYessaWleggja  veiWiskattssrstaklegavegiWaWYeimtgerWumsemekkistarfrkjaeinnigfiskvinnslu.   XessartgerWirerueinatthelstuviWskiptavinirfiskmarkaWaogYvbersUnilegtaWYessiaWferW  X skattlagningarinnargeturstefntstarfsemiYeirravanda. K #   TryggtmeWlgveWi.       VeiWigjaldiWerrauninniskattur,einsogsUnthefurveriWfram,ogsamkvmtkvWum   frumvarpannaaWtryggjahannmeWlgveWisemaWgangaframarveWkrfum.Slkt wO  fyrirkomulagmunauglj;slegageravirWiveWsetningalakari.EfssemfrnUtingarleyfitil B  fiskveiWa,grundvellifyrirhugaWrarlggjafar,geturekkiinntafhendilgboWnagreiWslu    fyrirYennantilteknaskattmissirhannleyfiWogskiphansogreksturverWurverWltill.   FiskveiWirtturinnrennurYtilrkisinsogeftirsitjalnastofnanirogaWrirsemlnaWhafaf {  tilrekstrarinsmeWsrtenniW.FdmieruumaWskattarnj;tislksforgangslggjfinni. nF DmiYekkjastumgjldsemhafaYessastWu,enumskattagildaalmenntaWrarlagareglur. 9 XegarYessergttaWumgrWarlegarupphWireraWteflaerauWvitaWlj;staWYettafyrir  komulaggeturrUrtmjgeignirveWhafa,semflestumtilvikumerubankar,ogsettYallt  aWrastWuenYeimvarlj;sYegarYeirlnuWufjrmunisna,gegntryggingum. r   GerterrWfyrir,sbr.12.gr.,aWveiWiskattanaskulimenninnaafhenditilrkisinsfj;rum e= jfnumgjalddgum.SuYeirekkigreiddirinnanmnaWarfrgjalddagafellurveiWileyfi 0 skipsinsniWur.MeWYverlj;staWnUtingarsamningarviWrkiWverWauppnmiogYarmeW  umtalsverWurhlutiafverWmtitgerWarinnar.   BreytingartillgurviWfrumvarpiW.  \4   NhefurmeirihlutinnkynntbreytingartillgurviWfrumvarpiW.X;ttYarsvissulega ' UmislegtaWfinnasemertilb;taerY;lj;staWfrumvarpiWeralgjrlega;aWgengilegt.Enn  ergjaldiWalltofhttogYegarYaWhefuraWfullutekiWgildimunpr;sentansemnotuWertil  lagningarskattsinsverWashinsamaogupphaflegavarlagtafstaWmeWfrumvarpinuY;tt `  gjaldstofninnsaWsnnuannar.FrumvarpiWerfl;kiWogflkjustigiWminnkarsstviWbreyt S+! ingartillgurnar,ogYaWsemmiklumliskiptir:EnginnhefurYessustiginokkrayfirsUn " yfirhrifYessoghvaWYaWYaWhafiveriWskoWaWsamhengiviWst;rafrumvarpiWum # breytingarfiskveiWistj;rnarlggjfinni.  $   EkkerterrauninnigertmeWmargarveigamiklarathugasemdirsemgerWarvoruviW !W% frumvarpiW.MYvsambandinefna,einsoghrhefurveriWrakiW,aWalvarlegarathuga J""& semdirvorugerWarviWaWYaWkynniaWbrj;tabgaviWstj;rnarskrna.EkkiverWursWaf #' breytingartillgummeirihlutansaWnokkurttillithafiveriWtekiWtilYessaraathugasemda. #( Wrunrraunar. $ )   0gagnrUninnisemsettvarframfrumvarpiWvartildmisvikiWaWsjlfriforsendunni, v%N!* treikningimeintrirentu.EkkertbreytingartillgummeirihlutanshruggarviWYeirri A&"+ gagnrUni.XvarbentaWvsitlurYrsemlagWarvorutilgrundvallarhefWurauninnihaft  '", frmeWsrtvfaltmeiriskattheimtuenkynntvar.XeirrigagnrUniersvaraWYannigaW '#- horfiWerfrYeirrivsitluviWmiWunognnursettstaWinnsemupplUsteraWafnemiY (z$. bjgunskattlagningunnisemsnUraWbotnfiskveiWunum.HiWsamaekki&  viWumskatt ( lagninguuppsjvarveiWa.XarervandamliWenntilstaWar.'(    VegnaYessahefurmeirihlutinnhinsvegargefistuppYvaWbeitasinnimislukkuWu  treikningsreglunstariogferYleiWaWskattleggjasjvartveginnmeWfastrikr;nutlu a hvertYorskgildistonnoggildirYaWbWiumalmennaveiWigjaldiWogsrstakaveiWigjaldiW. T, AWloknunstafiskveiWirierhinsvegartluninaWtakauppkerfisbreytingunaviWlagn  inguskattsinsogmunhannhkkastigafstigiogverWaaWlokum70%afskattstofni,sem  hfundarfrumvarpsinskallaranglegarentu.     UppgjfsnavarWandiboWaWaaWferWafrWifrumvarpsinsinnsiglarsvomeirihlutinnmeW  X YvaWvsameiraogminnallumhelstulitaefnunuminnnUjaveiWigjaldsnefndsem K #  frumvarpiWboWaraWsettverWilaggirnar.SnefndttiaWhafaverulegtverkefnimeW    hndumsamkvmtfrumvarpinu.Svost;rtraunaraWalvarlegarefasemdirkomuframumaW    YaWstWiststj;rnarskrvegnaYessaWYvflistlttdulbiWframsalskattlagningarvalds   semstangaWistviWstj;rnarskrna.YessuerekkitekiWheldurfremurbttmeWYvaW wO  felanefndinniennaukiWvald.XaWhlUturYvaWkallaverulegarefasemdirumhvortYetta B  verklagstandiststj;rnarskrna.LklegthlUturYvaWteljastaWYennanYttmlsinsverWi    ltiWreynafyrird;mst;lum.     XegarskoWaWareruYrbreytingartillgursemmeirihlutinnkynniraWWruleytiblasir {  vitaskuldviWaWYeimfelstviWurkenningmjgmargvslegrigagnrUnisemframhafWiveriW nF stt,lkkunskattsins,fnUtiaWferWafrWinnaroghversufrleittYaWvaraWtlaaWinn 9 heimtasrstakanauWlindaskattafaflasemveiddureraferlendumskipumeWakeypturaf  skipumsemveitthafautanslenskulgsgunnar.EnginleiWeraWhaldaYvframaWskatt  leggjaberi,grundvellireiknaWrarauWlindarentu,aflasemerveidduraferlendumskipum, r eWakeypturtillandsinsfrskipumsemhafaveitthannlgsgumannarraYj;Wa.Svofrleitt e= erYaWaWundrunstiraWslkrihugmyndhafieinhverjumtmapunktiveriWfleyttinn 0 stj;rnarfrumvarpsemtlaWeraWleggjagrunnaWskattlagninguvegnanUtingarfiskstofnum  innanslenskrarlgsgu.Xvvarvitaskuld;hjkvmilegtaWslktyrWifellttrfrumvarp  inu. i   XvarbentaWumtvskttungtiorWiWaWrWameWYvaWreiknainnsemeinskonar \4 auWlindarentuYannbatasemverWurtilfiskvinnslunni.SvinningurhelgastafalltWrum ' YttumogekkertskyltviWauWlindarentu.Xarspilainnvinnslutkni,vruYr;unogmark  aWsstarf,svodmistekiW,ogYvauWvitaWtrllukortiaWkennaslktviWauWlindarentu.  ViWYeirrigagnrUnieraWeinsbrugWistaWnokkruleytimeWYvaWlkkahriffiskvinnslu `  teknahinnnUjaveiWiskatt. S+!   XeraWnefnaaWmeirihlutinnbregstviWYeimbendingumsemframkomuumaWveiWi " skatturinnsamkvmtfrumvarpinumundigangamillibolsoghfuWsnUrritgerWum, # einyrkjumogYeimfjlmrgunUliWumsemhafafjrfestsjvartvegiundangenginr.Xr  $ f;rnirsemfrumvarpiWhefWiaW;breyttukallaWvegnaYessayfirslenskansjvartveghefWu !W% sannarlegaorWiWgrWarlegbl;WtakasemenginnhefWisWfyrirendann.GallinnviWYessar J""& breytingartillgurersaWallsendiser;lj;sthvortYrmunintiltluWumrangri. #'   LoksvekurathygliaWWurenlagasetningumveiWiskattanahefurveriWsamYykktogWur #( enfyrirliggurhvertyrWirekstrarumhverfisjvartvegsinshefurrkisstj;rninkynntkosn $ ) ingaplaggsittumrWstfunst;rshlutaveiWiskattsins.ViWYaWermargtaWathuga. v%N!*   0fyrstalagierslkrWstfunalgjru;samrmiviWYstefnumrkunsemrkisstj;rnin A&"+ segistfylgjaumaWeyrnamerkjaekkitilteknagjaldtkueWaskattakveWnumviWfangsefnum.  '",   0annanstaWvarboWaWfrumvarpinuaWsamrWyrWiumYannhlutaskattsinssemrenna '#- ttitiltiltekinnaviWfangsefna. (z$.   LoksmnefnaaWsvoeraWsjsemrkisstj;rninsmeWYessuaWbirtaYframtWarsUn ( snaaWviWmunumumfyrirsjanlegaframtWbaviWlkalgtraungengiognna.Xetta  blasirviWYeimforsendumsemrkisstj;rninhefursjlfgefiWsrumfjrhWveiWiskattsins.  Xessiskatturermjgnmurfyrirbreytingumafkomuatvinnugreinarinnar.Xannighefur a AlYUWusamband0slandsbentaWefgengikr;nunnarstyrkistum20%verWiveiWigjaldiWum T, YriWjungurYesssemboWaWvarupphaflegufrumvarpiogumhelmingurYesssemsagteraW  YaWgefinstari.XannigtelurAS0aWskatturinnyrWium8!9milljarWarkr.viW20%  gengisstyrkingu,miWaWviWupphaflegtfrumvarp.MeWYeimbreytingumsemmeirihlutinn   boWarerlj;staWYessitalayrWiennlgriefgengiWstyrktist.XarmeWvribotninndottinn  X rhinumhtimbruWuloforWumsemreiddhafaveriWframogklluWframkvmdatlun K #  rkisstj;rnarinnar.EinaleiWintilYessaWformrkisstj;rnarinnargangiYveftireraWgengi    kr;nunnarstyrkistekkiheldurveikistfremur.XarmeWvrihinsvegarbiWaWkafsigla    skilyrWikjarasamningannasemlaunYegarsettufram.    Samantekt.  B    NYegarmliWerkomiWtil2.umrWuermliWennYkaflega;lj;st.    ! ! (j90_ikmo"i0J"  i0J2j  1  .3  Ԉ0    EnginnveitrauninnihverhrifinverWasjvartveginnheild,hvaWYeinstakar   byggWir,landsvWi,tgerWir,tgerWarflokkao.s.frv.i0JB݌{  Ќ  "i0J"  i0J2j  2  .3  Ԉ0    TalaWerumaWinnheimtveiWigjaldnstafiskveiWiriverWirmlega15milljarWarkr. nF 0nefndinnihafaekkiveriWlgWframneinformlegggneWatreikningarsemstyWja 9 YaW.i0Jҹ݌ Ќ  "i0J"  i0J2j  3  .3  Ԉ0    MeWlluer;lj;sthverhrifinverWaafkvWitilbrWabirgWaIIsemvarWarmeWferW  YeirrasemkeypthafaaflaheimildirogberamiklarskuldirvegnaYess.XverhaldiWfram r aWvilnunafYessukvWigetinumiW2!2,5milljrWumkr.EnginttekthefurveriW e= gerWYvhvortYettangitilYessaWafstUraYeirrivsemfrumvarpiWhefWi;breytthaft 0 frmeWsrfyrirskuldugartgerWirvegnakv;takaupa.EWlilegthefWiveriWaWskoWa  YaWsrstaklega,t.d.meWYvaWmtabreytingarnarviWYaWrtakrrsreikningum  fjldafyrirtkjasemsrfrWingarerunnufyrirnefndinahfWuundirhndum.i0J݌i Ќ  "i0J"  i0J2j  4  .3  Ԉ0    FrumvarpiWmunbitnaharttgerWumsemekkierumeWfiskvinnsluoghafalamandi \4 hrifstarfsemifiskmarkaWa.i0J݌' Ќ  "i0J"  i0J*2j  5  .3  Ԉ0    XerennmeWllu;lj;sthvortfrumvarpiWsamrUmiststj;rnarskrrkvWum,sbr.um  fjllunhraWframan.i0J*W݌ Ќ  "i0J"  i0J2j  6  .3  Ԉ0    LokserYaWrugglegaeinsdmiYingsgunniaWlgWhafiveriWframfrumvrpaf `  rkisstj;rnsemtlaWsaWskapaheildarrammaumsjlfansjvartveginnenhafiYaW S+! frmeWsraWekkerteinastafyrirtkigreininnirWiviWafleiWingarYess.SerY; " niWurstaWaYeirrasrfrWingasematvinnuveganefndkvadditilrWslagsumfrumvrpin.i0J݌# Ќ    AfYessumsjaWYettafrumvarperrauninnienginngrundvllurtillagningarveiWi  $ gjaldseWaveiWiskatts.HugmyndafrWinstenstekkiskoWun.UmeraWrWaskattenekki !W% almennagjaldtku.FrleitteraWtalaumaWYaWfelisrskattlagninguauWlindarentu. J""& Gjaldstofninnerallsekkiraunhfur.ByggterggnumsemeruekkitilYessfallinaWvera #' grundvllurskattheimtu.TmiskvWifrumvarpsinskunnaaWveraandstWuviWstj;rnar #( skrna.LoksmnefnaaWYessiskatturertryggWurmeWlgveWigagnstttYvsemgildirum $ ) almenntumaWraskatta. v%N!*   FyrstiminnihlutitelurYvaWeWlilegastvriaWmliWyrWiekkiafgreittnna.Skyn A&"+  samlegtvriaWvinnameWokkarhelstusrfrWingumsviWiauWlindahagfrWiviWtfrslu  '", gjaldtkusjvartveginum,&   skoWahrifinafslkrigjaldtkumeWvWtkumhttiogvinna ( aWalmennristtumhana.  @ AlYingi,30.ma2012. a '((>>(@oo EinarK.GuWfinnsson,  @  frsm. d @*XJ;nGunnarsson.