\u00deessi grein fjallar um n\u00fdjustu a\u00f0st\u00e6\u00f0ur, ranns\u00f3knir og \u00fer\u00f3un \u00e1 \u00fatg\u00e1fut\u00edma, sem g\u00e6tu breyst me\u00f0 t\u00edmanum. Tenglar \u00e1 vefs\u00ed\u00f0ur \u00feri\u00f0ju teyma eru eing\u00f6ngu gefnir sem \u00e1vinningur og gefa ekki til kynna tengsl, sam\u00feykki e\u00f0a sam\u00feykki af h\u00e1lfu h\u00f6fundar \u00e1 greinum \u00fe\u00ednum \u00e1 vefs\u00ed\u00f0um eins og \u00feri\u00f0ju teyma. Efni \u00feessarar greinar er eing\u00f6ngu \u00e6tla\u00f0 a\u00f0 \u00fej\u00f3na almennum fr\u00e6\u00f0slutilgangi og er ekki \u00e6tla\u00f0 a\u00f0 vera uppl\u00fdsingar um d\u00f3msm\u00e1l, skatta, b\u00f3khald e\u00f0a fj\u00e1rm\u00e1l.<\/p>\n

<\/p>\n

\u00dea\u00f0 sem \u00fe\u00fa skilur kannski ekki er s\u00fa sta\u00f0reynd a\u00f0 R\u00edkisskattstj\u00f3rinn tekur tillit til b\u00f3nus\u00fatgjalda, tegund tekna sem merktar eru sem aukatekjur, sem eru h\u00e1\u00f0ar \u00f6\u00f0rum sta\u00f0grei\u00f0sluskatti en venjuleg \u00fatgj\u00f6ld. B\u00f3nusar eru skattlag\u00f0ir \u00f6\u00f0ruv\u00edsi og \u00fe\u00fa getur l\u00e6rt hvernig sta\u00f0grei\u00f0sla virkar til a\u00f0 f\u00e1 tilfinningu fyrir \u00fev\u00ed hva\u00f0 lei\u00f0ir til launase\u00f0ilsins. Vista\u00f0u nafni\u00f0 mitt, netfangi\u00f0 og vefs\u00ed\u00f0una \u00ed \u00feessum vafra n\u00e6st \u00feegar \u00e9g skrifa athugasemd. Skattal\u00f6g, \u00fer\u00f6skuldar, sta\u00f0grei\u00f0slugj\u00f6ld og vinnufrestir geta breyst og \u00feitt pers\u00f3nulega vandam\u00e1l getur veri\u00f0 anna\u00f0. Me\u00f0 \u00fev\u00ed a\u00f0 skilja hvernig n\u00fdja flata 22% sta\u00f0grei\u00f0slu- og\/e\u00f0a samanlag\u00f0a a\u00f0fer\u00f0in virkar getur\u00f0u n\u00e1kv\u00e6mlega \u00e1\u00e6tla\u00f0 raunverulega fj\u00f6lskyldu\u00fatgj\u00f6ld og \u00fe\u00fa getur fj\u00e1rmagna\u00f0 aukalega \u00e1 \u00e1byrgan h\u00e1tt. B\u00f3nus er fr\u00e1b\u00e6r lei\u00f0 til a\u00f0 auka \u00e1rstekjur \u00fe\u00ednar, en fylgir s\u00e9rst\u00f6kum sta\u00f0grei\u00f0slul\u00f6gum R\u00edkisskattstj\u00f3rans sem geta veri\u00f0 ruglingsleg \u00ed fyrstu.<\/p>\n

Hef \u00e9g tilhneigingu til a\u00f0 ney\u00f0a mig til a\u00f0 grei\u00f0a h\u00e6rri tekjuskattsh\u00f3p a\u00f0 eil\u00edfu vegna b\u00f3nuss? A\u00f0 gefa e\u00f0a f\u00e1 aukalega peninga \u00ed sta\u00f0 \u00feess a\u00f0 tilkynna \u00fe\u00e1 til skattyfirvalda e\u00f0a grei\u00f0a launagj\u00f6ld innan fyrirt\u00e6kisins telst skattsvik. Segjum sem svo a\u00f0 \u00fe\u00fa f\u00e1ir 5.100 dollara aukalega \u00ed tekjuskatti og fyrirt\u00e6ki\u00f0 \u00feitt notar n\u00fdja \u00fe\u00f3knunarkerfi\u00f0. Ef mikill skattur hefur veri\u00f0 dreginn fr\u00e1 b\u00f3nusnum \u00e1 t\u00edmabilinu getur\u00f0u fengi\u00f0 aukalega peningana til baka sem skattendurgrei\u00f0slu eftir a\u00f0 \u00fe\u00fa skilar \u00e1rlegu ey\u00f0ubla\u00f0i 1040.<\/p>\n

H\u00e9r er yfirlit yfir nokkra m\u00f6guleika sem g\u00e6tu hj\u00e1lpa\u00f0 \u00fe\u00e9r a\u00f0 losna vi\u00f0 skattaleg \u00e1hrif af b\u00f3nusum. \u00dea\u00f0 er mikilv\u00e6gt a\u00f0 \u00fe\u00fa skiljir hva\u00f0 \u00fea\u00f0 \u00fe\u00fd\u00f0ir til a\u00f0 auka tekjur \u00fe\u00ednar og gr\u00edpir til fyrirbyggjandi a\u00f0ger\u00f0a, \u00feegar m\u00f6gulegt er, til a\u00f0 hj\u00e1lpa til vi\u00f0 a\u00f0 skila \u00e1rangri fyrir skattat\u00edmabili\u00f0. A\u00f0 lokum g\u00e6ti \u00fea\u00f0 leitt til \u00feess a\u00f0 \u00feeir ver\u00f0i skattlag\u00f0ir miklu h\u00e6rra en b\u00faist var vi\u00f0.<\/p>\n

\u00dea\u00f0 g\u00e6ti veri\u00f0 b\u00f3nus fyrir fr\u00ed \u00ed lok t\u00edmabils, hlutfallsbundin umbun til a\u00f0 n\u00e1 vi\u00f0skipta\u00fe\u00f6rfum, lokab\u00f3nus \u00feegar \u00fe\u00fa skr\u00e1ir \u00feig hj\u00e1 \u00f6\u00f0ru fyrirt\u00e6ki e\u00f0a g\u00f3\u00f0ur vi\u00f0haldsb\u00f3nus til a\u00f0 koma \u00ed veg fyrir a\u00f0 \u00fe\u00fa h\u00e6ttir. Kostir eru aukaleg grei\u00f0sla sem greidd er starfsmanni ofan \u00e1 venjuleg launase\u00f0il e\u00f0a t\u00edmakaup. Skattlagningin notar st\u00f6\u00f0u \u00fe\u00edna innan fyrirt\u00e6kisins og hvatningarupph\u00e6\u00f0ina. B\u00f3nus er venjulega peningab\u00f3nus tengdur frammist\u00f6\u00f0u starfsmanns, b\u00e6tt vi\u00f0 venjuleg \u00fatgj\u00f6ld. \u00dea\u00f0 sj\u00e1lfvirkniv\u00e6\u00f0ir fj\u00f6l\u00fe\u00e6tta hvatningarg\u00f6gn fyrir heiminn e\u00f0a fyrirt\u00e6kishlutf\u00f6llin og \u00fe\u00fa munt \u00f6rugglega vernda alla auka ranns\u00f3knir til a\u00f0 f\u00e1 n\u00e1kv\u00e6ma, sk\u00fdra og \u00e1rangursr\u00edka vinninga. \u00deetta er meti\u00f0 \u00e1n mats \u00fear sem teymi\u00f0 \u00feekkir skilyr\u00f0in fyrirfram og \u00fe\u00fa getur sp\u00e1\u00f0 fyrir um grei\u00f0slur eftir a\u00f0 \u00feessum skilyr\u00f0um er fulln\u00e6gt.<\/p>\n

<\/p>\n

\u00dea\u00f0 sta\u00f0lar form\u00falur, framfylgir l\u00f6gum og regluger\u00f0um um h\u00e6fni, sta\u00f0festir ranns\u00f3knir og dregur \u00far stj\u00f3rnunarvinnu, eykur n\u00e1kv\u00e6mni og almenna afk\u00f6st. Sumar lausnir veita starfsf\u00f3lki a\u00f0eins \u00e1kve\u00f0na mynd af hagna\u00f0i fyrirt\u00e6kisins e\u00f0a jafnvel b\u00e6tur fyrir allt fyrirt\u00e6ki\u00f0. Gildi \u00feess a\u00f0 hunsa getur veri\u00f0 breytilegt og tapa\u00f0 peningum. Fyrri \u00e1rangur er ekki lofor\u00f0 um framt\u00ed\u00f0arafk\u00f6st, n\u00e9 heldur v\u00edsbending um framt\u00ed\u00f0arafk\u00f6st.<\/p>\n","protected":false},"excerpt":{"rendered":"

Efni Ey\u00f0ubl\u00f6\u00f0 tengd \u201ehvatningum\u201c Hva\u00f0 gerir \u00fea\u00f0 a\u00f0 verkum a\u00f0 hvata er skattlag\u00f0ur \u00f3h\u00f3flega? Valkv\u00e6\u00f0 \u00e1 m\u00f3ti \u00f3valkv\u00e6\u00f0um hvata Eru<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-384336","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\n