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TilglggvunarYeimmiklutilfrslumsemtthafasrstaWgegnumskattkerfiWfrr t  inu1991ogframYennandagerbirthrtaflasemsUnirhvernigtekjuskatturfyrirtkjahef ?X! urYr;astYessurabilisamanburWiviWtekjuskattaeinstaklingaogskattleysismrk.  #" *KLdde^^e^^HI>>,,,',",D,,,s,,+,I,+  8//'$  8 ?L  M  L  M  Skattur ' lagL  M  WL  M  ur L  M  =//,!p("// =L  M  Vegna >W* tekna + rsins L  M  =//,!p,"// =L  M  Hf., / % L  M  =//,!p0"// =L  M  Sf., 3 % L  M  =//,!p4"// =L  M  Einstak 7 lingur,% L  M  =//,!p8"// =L  M  XL  M  araf ; rki,% L  M  =//,!p<"// =L  M  XL  M  araf >W> tsvar, ? % L  M  =//,!p@"// =L  M  Pers;nu >WB afslttur, C kr. L  M  =//,!pD"// =L  M  Skattleysis E mrk >WF ellilfeyris G L  M  YL  M  ega,kr. L  M  =//,!pH"// =L  M  Skattleysis I mrk >WJ launamanns K kr. L  M  =//,!pL"// =L  M  Htekju >WN skattur, O L  M  % L  M  =//,!pP"// =L  M  Htekju Q mrk >WR mnuL  M  WL  M  i, S kr. L  M  L  M  ND,pT"   // NL  M  1990L  M  '.U" 'L  M  1989L  M  '.V" 'L  M  50L  M  '.W" 'L  M  50L  M  '.X" 'L  M  37,74L  M  '.Y" 'L  M  30,8L  M  '.Z" 'L  M  6,94L  M  '.[" 'L  M  18.631L  M  '.\" 'L  M  49.367L  M  '.]" 'L  M  49.367L  M  '.^" ' '._" 'L  M  ?5.`"  ?L  M  1991L  M  'a" 'L  M  1990L  M  'b" 'L  M  45L  M  'c" 'L  M  45L  M  'd" 'L  M  39,79L  M  'e" 'L  M  32,8L  M  'f" 'L  M  6,99L  M  'g" 'L  M  21.482L  M  'h" 'L  M  53.988L  M  'i" 'L  M  53.988L  M  'j" ' 'k" 'L  M  ?5l"  ?L  M  1992L  M  'Unm" 'L  M  1991L  M  'Unn" 'L  M  45L  M  'Uno" 'L  M  45L  M  'Unp" 'L  M  39,79L  M  'Unq" 'L  M  32,8L  M  'Unr" 'L  M  6,99L  M  'Uns" 'L  M  23.377L  M  'Unt" 'L  M  58.751L  M  'Unu" 'L  M  58.751L  M  'Unv" ' 'Unw" 'L  M  ?5Unx"  ?L  M  1993L  M  'y" 'L  M  1992L  M  'z" 'L  M  39L  M  '{" 'L  M  41L  M  '|" 'L  M  39,85L  M  '}" 'L  M  32,8L  M  '~" 'L  M  7,05L  M  '" 'L  M  23.968L  M  '" 'L  M  60.144L  M  '" 'L  M  60.144L  M  '" ' '" 'L  M  ?5"  ?L  M  1994L  M  '" 'L  M  1993L  M  '" 'L  M  33L  M  '" 'L  M  41L  M  '" 'L  M  41,34L  M  '" 'L  M  34,3L  M  '" 'L  M  7,04L  M  '" 'L  M  23.761L  M  '" 'L  M  57.477L  M  '" 'L  M  57.477L  M  '" 'L  M  5L  M  '" 'L  M  203.340L  M  L  M  ?5"  ?L  M  1995L  M  '5N" 'L  M  1994L  M  '5N" 'L  M  33L  M  '5N" 'L  M  41L  M  '5N" 'L  M  41,84L  M  '5N" 'L  M  33,15L  M  '5N" 'L  M  8,69L  M  '5N" 'L  M  23.930L  M  '5N" 'L  M  57.193L  M  '5N" 'L  M  57.193L  M  '5N" 'L  M  5L  M  '5N" 'L  M  207.840L  M  L  M  ?55N"  ?L  M  1996L  M  '" 'L  M  1995L  M  '" 'L  M  33L  M  '" 'L  M  41L  M  '" 'L  M  41,00L  M  '" 'L  M  33,15L  M  '" 'L  M  8,78L  M  '" 'L  M  24.494L  M  '" 'L  M  58.419L  M  '" 'L  M  59.310L  M  '" 'L  M  5L  M  '" 'L  M  233.820L  M  L  M  ?5"  ?L  M  1997L  M  'u " 'L  M  1996L  M  'u " 'L  M  33L  M  'u " 'L  M  41L  M  'u " 'L  M  41,94L  M  'u " 'L  M  33,15L  M  'u " 'L  M  8,79L  M  'u " 'L  M  24.544L  M  'u " 'L  M  58.522L  M  'u " 'L  M  60.332L  M  'u " 'L  M  5L  M  'u " 'L  M  233.820L  M  L  M  ?5u "  ?L  M  1998L  M  '!." 'L  M  1997L  M  '!." 'L  M  33L  M  '!." 'L  M  41L  M  '!." 'L  M  41,98L  M  '!." 'L  M  30,41L  M  '!." 'L  M  11,57L  M  '!." 'L  M  24.544L  M  '!." 'L  M  58.466L  M  '!." 'L  M  60.902L  M  '!." 'L  M  5L  M  '!." 'L  M  233.820L  M  L  M  ?5!."  ?L  M  1998L  M  '!" 'L  M  1997L  M  '!" 'L  M  33L  M  '!" 'L  M  41L  M  '!" 'L  M  40,00L  M  '!" 'L  M  29,31L  M  '!" 'L  M  11,57L  M  '!" 'L  M  23.901L  M  '!" 'L  M  58.466L  M  '!" 'L  M  60.902L  M  '!" 'L  M  5L  M  '!" 'L  M  233.820L  M  L  M  ?5!"  ?L  M  1999L  M  'U"n" 'L  M  1998L  M  'U"n" 'L  M  30L  M  'U"n" 'L  M  38L  M  'U"n" 'L  M  39,02L  M  'U"n" 'L  M  27,41L  M  'U"n" 'L  M  11,61L  M  'U"n" 'L  M  23.360L  M  'U"n" 'L  M  59.867L  M  'U"n" 'L  M  62.361L  M  'U"n" 'L  M  7L  M  'U"n" 'L  M  266.500L  M  L  M  ?5U"n"  ?L  M  2000L  M  '"" 'L  M  1999L  M  '"" 'L  M  30L  M  '"" 'L  M  38L  M  '"" 'L  M  38,00L  M  '"" 'L  M  26,41L  M  '"" 'L  M  11,93L  M  '"" 'L  M  23.329L  M  '"" 'L  M  60.848L  M  '"" 'L  M  63.386L  M  '"" 'L  M  7L  M  '"" 'L  M  273.063L  M  L  M  ?5""  ?L  M  2000L  M  '#" 'L  M  2000L  M  '#" 'L  M  30L  M  '#" 'L  M  38L  M  '#" 'L  M  38,37L  M  '#" 'L  M  26,00L  M  '#" 'L  M  11,96L  M  '#" 'L  M  23.912L  M  '#" 'L  M  62.320L  M  '#" 'L  M  64.916L  M  '#" 'L  M  7L  M  '#" 'L  M  273.063L  M  L  M  ?5#"  ?L  M  2001L  M  '5$N" 'L  M  2000L  M  '5$N" 'L  M  30L  M  '5$N" 'L  M  38L  M  '5$N" 'L  M  38,37L  M  '5$N" 'L  M  26,00L  M  '5$N" 'L  M  11,00L  M  '5$N" 'L  M  24.510L  M  '5$N" 'L  M  63.878L  M  '5$N" 'L  M  66.540L  M  '5$N" 'L  M  7L  M  '5$N" 'L  M  322.083L  M  L  M  ?55$N"  ?L  M  2002L  M  '$" 'L  M  2001L  M  '$" 'L  M  30L  M  '$" 'L  M  38L  M  '$" 'L  M  38,76L  M  '$" 'L  M  26,08L  M  '$" 'L  M  12,00L  M  '$" 'L  M  25.245L  M  '$" 'L  M  65.132L  M  '$" 'L  M  67.845L  M  '$" 'L  M  7L  M  '$" 'L  M  331.666L  M  L  M  F/5$"  FL  M  2003L  M  =/,!u% "/ =L  M  2002L  M  =/,!u% "/ =L  M  18L  M  =/,!u% "/ =L  M  26L  M  =/,!u% "/ =L  M  38,54L  M  =/,!u% "/ =L  M  25,75L  M  =/,!u% "/ =L  M  12,79L  M  =/,!u% "/ =L  M  26.002L  M  =/,!u% "/ =L  M  67.468L  M  =/,!u% "/ =L  M  70.279L  M  =/,!u% "/ =L  M  5L  M  =/,!u% "/ =L  M  340.787L  M  L  M  RH,u% " /  RL  M  Heimild:EmbL  M  L  M  ttirkisskattstj;ra,aL  M  WL  M  Ԁundanskildumtreikningiskattleysismrkum.L  M  * &.!  * '&.! 'L  M  -#!&.!   - #? ;1#)1 &! <@ <  <  & a  VtitilaWvarast.  (   Allirgestirefnahags-ogviWskiptanefndarsemvoruforsvarifyrirsamtklaunaf;lks,r  yrkjaogeldriborgara'a(|tengslumviWfrumvarpiWm;tmltuskattastefnurkisstj;rnarinnar  harWlegaogsgWuaWumhanamundiekkirkjaneinnfriWursamflaginu.EnganYarfaW a undrahrWviWbrgWviWskattastefnurkisstj;rnarinnar.MenngerasraWsjlfsgWugrein T, fyrirYvaWrkisstj;rnirundirforstiSjlfstWisflokksinsfr1991hafastefntaWYvleynt  oglj;staWfrafjrmgnunvelferWarYj;nustunnaraWverulegumarkitrhinueiginlega  skattkerfiogyfirbeinarlgurnotendurYj;nustunnar.0skUrslusemfjrmlarWuneytiW   gaftriW1998umeinkaframkvmdinnanvelferWarYj;nustunnarvarlgWherslaaW?sem  X strsturhlutiteknarekstraraWila(verWi)fenginnmeWnotendagjldum .Hrvarauglj;slega K #  veriWaWboWask;lagjldogsjklingaskattasemvaldaflagslegrimismunun.      XegarlWat;ktundaratuginnvarWlj;staWaukinmisskiptingvarfarinaWvaldaalvar    legriflagslegrimismunun.0skUrslusemlandlknisembttiWgaftaprl1997undirheit   inuHeilbrigWisYj;nustan,rangurogskipulagntWogframtWsegirm.a.:?Gjaldabervar wO  hugviWfrekarihkkungjaldaeWaverulegumYj;nustugjldum,YvaW;birtriranns;kn B  landlknisembttisinskemurlj;saWmeWalbarnaf;lks,semhefurlgstarrWstfunartekjur    mnuWi,erallst;rh;pursemhefurfrestaWeWahttviWaWleitalknismeWferWarogtaka   tlyfvegnafjrskorts. 0skUrslunnikemurframaWYaWereinkumsviWitannlkningasem {  f;lkveigrarsrviWaWleitalkninga.?HrhefurorWiWgrundvallarbreyting,YvaWfyrri nF ranns;knirbendaekkitilmisrmisaWgengif;lkseftirstttumogefnum.  9  lgursjklingaafleiWingarskattastefnu.     XegaraWstWugjldfyrirtkjavorulkkuWfyrrihlutatundaratugarinsfylgdurUrnandi r kjrinnanvelferWarYj;nustunnarjafnframtYvsemlgurjukustmjgsjklinga.0heil e= brigWisYj;nustunnihefurYettaleitttilst;raukinnatgjaldafyrirsjklinga.0rslok2001birti 0 BSRBknnunsemunninvarsamrWiviWlknaumkostnaWarhlutdeildsjklingaheil  brigWiskerfinu.TekinvorudmiafsjsjklingumsemttuviWmismunandiveikindiaW  strWaoglagWirframtreikningarYr;unkostnaWarYeirratmabilinu1990!2001.llum i YessumsjklingumvarfylgtgegnumrWlagWalknismeWferWeittroghaldiWtilhaga \4 kostnaWiYeirrayfirriW.SamaeWasambrilegmeWferWvarskoWuWfimmrafresti;1990, ' 1996og2001.NiWurstaWanvarmjgafgerandi.0llumtilvikumhafWikostnaWursjklingsins  st;raukist,sumumhafWihannmargfaldast.SamanburWurafYessutagieralltaferfiWurog  sumumtilvikumkynniaWveraumeinhverjakostnaWaraukninguaWrWavegnaaukinnar `  meWferWar.XaWt.d.viWvarWandilungnaYembu.XerYaWaWltaaWsumumtilfellumer S+! kostnaWarhlutdeildsjklingameirienYeimdmumsemnotuWvoruknnuninni,Wrum " tilfellumminni. # wlC3/b~0 B  `T @E   b * w   $< (*=d d''""DDss++IIKL>>=,s// ,// ,P// ,P// ,P// ,// ,// ,// +  3//" 3S? =//,!// =Sjkd;mur =//,!// =1990 =//,!3// =1996 =//,!3// =2001 =//,!3// =1990!1996 =//,!3// =1996!2001 =//,!3// =1990!2001 ;1'3  // ;#1    lungnaYemba    8.504 ' 3 '36.927 ' 3 '70.902 ' 3 '334,23% '3 '92,01% '3 '733,75% ,"3  ,#1b  q nik;tnmeWferWsleppt  q 8.505 'q3 '36.928 'q3 '46.380 'q3 '334,20% 'q3 '25,60% 'q3 '445,34% ,"q3 ,#2  E fjlbreyttvandaml  E 10.665 'E3 '37.320 'E3 '34.886 'E3 '249,93% 'E3 '-6,52% 'E3 '227,11% ,"E 3 ,#3  ! kransWasjkd;mur  " 13.560 '#3 '24.719 '$3 '34.475 '%3 '82,30% '&3 '39,47% ''3 '154,25% ,"(3 ,#4  u) barnmeWeyrnab;lgu  u* 17.524 'u+3 '22.556 'u,3 '24.342 'u-3 '28,71% 'u.3 '7,92% 'u/3 '38,91% ,"u03 ,#5  I!1 Yunglyndi  I!2 19.626 'I!33 '54.527 'I!43 '53.388 'I!53 '177,83% 'I!63 '-2,09% 'I!73 '172,02% ,"I!83 ,#6  9 ofnmi  : 19.481 ';3 '42.840 '<3 '57.067 '=3 '119,91% '>3 '33,21% '?3 '192,94% 3/"@3 3#7 +/ yA/ +gigt 4/# yB/ 429.905 =/,! yC3/ =43.241 =/,! yD3/ =48.563 =/,! yE3/ =44,59% =/,! yF3/ =12,31% =/,! yG3/ =62,39% B8' yH3  / BHeimild:BSRB. 3)} UI 3 9/!} UJ3 9 9/!} UK3 9 9/!} UL3 9 9/!} UM3 9 9/!} UN3 97-+} UO3   7#?Sݐ# Breytingarskatteftirliti.   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("l `#8#@gmundurJ;nasson. `#8n   %!q  &   FylgiskjalI. ( mAu@) dE>$ A^m     UmsgnLandssambandseldriborgara.  a   Frefnahags-ogviWskiptanefndAlYingishefurLandssambandieldriborgaraboristtil T, umsagnarfrumvarptillagaumbreytingarlgumnr.75/1981,umtekjuskattogeignarskatt,  324.ml.'(    TvmeginefnisatriWifrumvarpsinsvill_LEB_ԀgeraathugasemdirviW,Y.e.breytingarskv.   2.greinYess8.liW31.greinarlaganna,umtveggjaralenginguheimildatilYessaWnUta  X fyrrarekstrartaptilskattafrdrttar. K #    HittefnisatriWiWerskv.13.greinfrumvarpsinsumframlengingusvokallaWssrstakstekju    skatts,enjafnframtumlkkunlagspr;sentunnarr75%.      Landssambandeldriborgaratelur,aWYvervarWarYessitvefnisatriWiumlkkunlags   pr;sentunnarogframlengingufrestsinstilaWnUtafyrritptilskattalkkunar,aWYarsfariW wO  alrangtaWefltaeigitiljafnrWissj;narmiWa. B    SkattarrekstraraWilumerust;rlegaaWlkkaumYessarmundirvegnaannarraskattalaga    breytingaogeinnighafaskattarlgstutekjursfelltveriWaWhkkaaWundanfrnuvegna   lkkandihlutfallsskattleysismarkamiWaWviWtekjur. {    LEBsUnistYvfariWalrangtaWmeWYessartvrmeginefnisbreytingarsemfrumvarpiWfel nF ursr. 9   AWWruleytisUnistfrumvarpiWfyrstogfremstsnastumtkniogframkvmdalegar  breytingarsemLEBgerirekkiathugasemdirviW.    VirWingarfyllst e= f.h.Landssambandseldriborgara 0 BenediktDavWsson.  x &  FylgiskjalII.  _7Au@) dE> A^_7     Umsgnryrkjabandalags0slands.  S+! ۶  ryrkjabandalagi0slandshefurboristtilumsagnarfrumvarptillagaumbreytinglgum " nr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum.'( #   ryrkjabandalag0slandsm;tmlirYvharWlegaaWrWgertskuliaWgangaennlengraYv  $ aWaukaskattbyrWiryrkjaognUtaYtekjulindtilaWlttaskttumafrWamnnumogWr !W% umYeimsemhstarhafatekjurnar.XessvegnaleggstryrkjabandalagiWeindregiWgegnYv J""& aWframangreintfrumvarpverWisamYykktogvararYingmennmjgviWYeirrifreistingusem #' Yverf;lgin. #(   AthyglivekuraWfrumvarpinuerekkieinungislagttilaWhinnsrstakihtekjuskattur $ ) verWilkkaWurr7%5%,heldureinnigaWtekjumrkingagnvartYessuskattYrepiverWienn v%N!* einusinnihkkuWhlutfallslegamunmeiraenskattleysismrklfeyrisYega,svomjgaWn A&"+ lturnrriaWYauhafinWYingfararkaupi.  '",   &  HafaberhugaaWfr1992til2003hafaskattleysismrklfeyrisYegahkkaWrkr. '#- 60.144kr.69.603''/mnuWi,eWaum15,7%,semnrekkihelmingiYesssemverWlaghefur (z$. hkkaWsamatmaoger;rafjarrialmennrilaunaYr;un.hinnb;ginnerfrumvarpinugert ( rWfyrirYvaWhkkatekjumrkhtekjuskattsrmar340Ysundkr;nurmnuWi.Sam  YykkiYingmennYessiformhafaYeirumliWnumratug,fr1993til2003,hkkaWYessi  tekjumrkrkr.203.340mnuWikr.340.788,eWaum68%,langtumframYr;unverWlags a YessutmabiliogmargfaltviWYr;unskattleysismarkaryrkja. T,   ryrkjabandalag0slandsskoraralYingismennaWsUnaYsiWferWisbyrgWaWlttalgum  afryrkjumWurenYeirlagfraennfrekarsneiginkjr.  @ Fyrirhndryrkjabandalags0slands,  X   (>>(@dd GarWarSverrisson,formaWur.    @   XArnY;rHelgason,framkvmdastj;ri.    (>>( N &   FylgiskjalIII.   Q)  Au@) 5dE> 5A^ Q)       UmsagnirAlYUWusambands0slands.  E    AlYUWusambandi0slandshefurboristtilumsagnarbreytingartillagaviWfrumvarptillaga   umbreytingulgumnr.75/1981,umtekjuskattogeignarskatt.    MeginefnibreytingartillgunnareraWteknarverWiuppbreyttarreglurumfyrningar ~ lausaffyrirtkja. qI   AlYUWusamband0slandsvillm;tmlaYeirrimlsmeWferWaWbreytingartillagasemYessi < skulilgWframmeWlitlumfyrirvaraognnokkursmatshrifumYess.SlkmlsmeWferW  ermeWllu;sttanleg.    AlmenntvillAlYUWusambandiWm;tmlaYeirriYr;unsemtthefursrstaWliWnum u misserumaWfraskattbyrWifrfyrirtkjumtilalmennslaunaf;lks.0Yvsamhengiskal h@ minntlyktunmiWstj;rnarAS0fr16.okt;ber2002enYarsegirm.a.:?MiWstj;rnAS0lUsir 3  yfirmikilli;ngjusinnimeWYaW;rttltisemeinkennirtekjuhliWfjrlagafrumvarpsrkis  stj;rnarinnarogtelurhanaleiWatilaukinstekjumismunar.    samatmaogskattalguralmenntlaunaf;lkeruhkkaWar8eruskattarhtekju- l ogst;reignaf;lkogfyrirtkilkkaWir8MiWstj;rnAS0m;tmlirYessu;rttltiharWlega _7 ogtrekargagnrUnisnaskattastefnurkisstj;rnarinnarsemsamYykktvarAlYingilok * sWastars.Auglj;ster,aWYauvarnaWarorWsemYvoruviWhfWerunaWltadagsins  lj;s.      TilupprifjunarskalhrminntaWumsgnAS0dagsettri7.n;vember2001umYrtil c! lgurtilskattkerfisbreytingasemYvorutilumfjllunarhjAlYingisagWim.a.:?AlYUWu V ." sambandiWhefursettframalvarlegagagnrUnifyrirhugaWarskattabreytingarrkisstj;rnar !!# innarogteluraWmeWYeimsvegiWaWkjrumalmennslaunaf;lks.KjarniYeirrargagnrUni !$ semAlYUWusambandiWhefursettframerraunYrYtturensnUstgrundvallaratriWumum "% aWverWiYessartillguraWlgum,sveriWaWfraskattbyrWinayfirlaunogvinnu,afeign #Z& umogfjrmagni. M$% '   AlYUWusambandiWvillvekjaathygliaWefsvigrmhefurskapasttilskattalkkanaYhef % ( urYaWsvigrmorWiWtilviWYaWaWskattleysismrkhafaekkihkkaWtaktviWlaunundan %!) frnumrumY;aWYauhafi&  hkkaWtaktviWumsaminlauneftiraWrkisstj;rninfllstY &"*  krfuAS0viWgerWkjarasamninga2000. '&  y'Q#+   &   VegnaYessmiklagreiningssemerumstefnurkisstj;rnarinnarskattamlumfyrirtkja (  telurAlYUWusamband0slands'(ekkistWutilYessaWtakaefnislegaafstWutilYeirraafmrk  uWuYttasemYettafrumvarpfjallarum.AlYUWusamband0slandstelurmikilvgtaWtekin  verWiuppopinumrWaumskattkerfibWifyrirtkjaogeinstaklinga,meWYaWaWmarkmiWi a aWnbreiWaristtumskattkerfiW.Auglj;steraWslkstterekkitilstaWarogskilurAS0sr T, rtttilYessaWbeitasrfyrirslkriumrWunstumnuWum.    f.h.AlYUWusambands0slands   GrtarXorsteinsson, K #  forsetiAS0.    !  AlYUWusambandi0slandshefurboristtilumsagnarbreytingartillagaviWfrumvarptillaga   umbreytingulgumnr.75/1981,umtekjuskattogeignarskatt,324.ml. wO    FrumvarpiWsnUraWYvaWhkkapers;nuafslttvegnatekjursins2003um0,4%eWar B  26.718kr;num26.825kr;nur.      AlYUWusamband0slandslUsirsigfylgjandiumrddritillguendaerhnsamrmiviW   yfirlUsingurkisstj;rnarinnarfr10.mars2000,semgefinvartengslumviWgerWkjara {  samningaYaWr. nF   f.h.AlYUWusambands0slands  :lafurDarriAndrason, r deildarstj;rihagdeildar. e=   AlYUWusambandi0slandshefurboristtilumsagnarfrumvarptillagaumtekjuskattog  eignarskatt,324.ml.    Meginefnifrumvarpsinsereftirfarandi: i  ikm o (sx0_ikmo"i0J"  i0J 2s3  Ԉ0    AWheimiltverWiaWnUtaeftirstWvarrekstrartapaturstaWtta.i0J ݌\4 Ќ  "i0J"  i0J 2s3  Ԉ0    &  AWframlengjasrstakantekjuskattumeittroglkkaskatthlutfalliWjafnframtr7% ' 5%.''i0J.݌ Ќ  "i0J"  i0J_ 2s3  Ԉ0    AWbreytavaxtakvWumlagannatilsamrmisviWlgumvextiogverWtryggingu,nr.  38/2001.i0J_݌`  Ќ  "i0J"  i0J 2s3  Ԉ0    BreytingarsemsnabeintaWskattaframkvmdinni.i0J݌S+! Ќ    AlYUWusambandiWtelur;eWlilegtaWaukamguleikafyrirtkjatilaWkomasthjgreiWslu " tekjuskattsmeWYvaWheimilaYeimaWnUtayfirfranlegttapturstaWtta.Xessabreyt # inguverWuraWskoWaYvsamhengiaWtekjuskattshlutfalllgaWilahefurveriWlkkaWveru  $ legaogernaWeins18%.XettahefurleitttilYessaWtekjuskatturlgaWilasemhlutfallaf !W% heildarskatttekjumrkissj;WshefurlkkaWumtalsvertliWnumrum.Xannignamtekjuskatt J""& urlgaWila4,8%afheildarskatttekjumrkissj;WsriW2000enstefniraWveraum2,3% #' nstarisamkvmtfrumvarpitilfjrlaga. #(   SamkvmtfrumvarpinuereinniglagttilaWsrstakurtekjuskatturverWiframlengdurum $ ) eittrenskatthlutfalliWlkkir7%5%.AlYUWusambandiWtelureWlilegtaWYessiskattur v%N!* verWiframlengdurentelureWlilegraaWlkka&  skattbyrWialmenntlaunaf;lkfrekarenh A&"+ tekjuf;lk.'A&F  '",   AlmenntmsegjaumframangreindartillguraWYrhafafrmeWsrlkkunskttum '#- fyrirtkjaoghtekjuf;lks.samatmaerveriWaWaukaskattbyrWialmenntlaunaf;lkmeW (z$. YvaWltaskattleysismrkekkihaldaviWalmennarlaunabreytingar.Almenntlaunaf;lker ( YvaWgreiWasfelltstrrihlutateknasinnatekjuskatt.    AlYUWusambandiWgerirekkiathugasemdirviWnnuratriWifrumvarpsins.    f.h.AlYUWusambands0slands T, :lafurDarriAndrason,  deildarstj;rihagdeildar.   % FylgiskjalIV.    N & Au@) 'dE> 'A^ N &       UmsgnBSRBumfrumvarptillagaumtekjuskattogeignarskatt,324.ml.  B  (3.desember2002.)    ! ! _ikmo(%0xikm o "i0J"  i0J2%  1  .3  Ԉ0    ViWafnmverWleiWrttumskattskilumfyrirtkjavarhorfiWfrskattlagninguraun {  verWsafkomuyfirskattlagningunafnverWsafkomu.SkattbyrWifyrirtkjarWstYvn nF afverWb;lguaWYessuleyti,enYvsambandimbendaaWlaunaf;lkhefurmttYola 9 aWverahWverWb;lgustiginuvarWandiskattbyrWisnaYarsemskattleysismrkhafaekki  hkkaWsamrmiviWverWlag.i0J݌ Ќ  0  0  0frumvarpinuerlagttilaWkomiWstilm;tsviWfyrirtkinvegnaniWurfellingarverW r b;lguleiWrttingameWYvaWhkkaafskriftahlutfllogheimilastiglkkandiafskriftir e= lausafYannigaWfyrningarfyrsturinverWimeiri.JafnframterlagttilaWnUtamegi 0 yfirfranlegttapturastaWtta.XannigerfyrirtkjumgertkleiftaWlkkatekju  skattsstofnsinnsamatmaogeignarskattsstofnfyrirtkjannalkkar. 0  0  SamhliWaafnmiverWleiWrttraskattskilavartekjuskatturfyrirtkjalkkaWurr30% i 18%.0lj;siYessaWtekjuskatturlgaWila,semhlutfallafheildarskatttekjumrkissj;Ws, \4 helmingastfr2000til2003villBSRBbendauppsafnaWaYrf,frupptkustaW ' greiWslunnar,fyrirleiWrttinguskattbyrWilaunaf;lksvegnahrifaverWlags. "i0J"  i0Jm2%  2  .3  Ԉ0    0frumvarpinuereinniglagttilaWpers;nuafsltturvegnatekjursins2003hkkium  0,4%umframfyrrikvrWuntilsamrmisviWumsamdaralmennarlaunahkkanirr `  inu.BSRBstyWurYtillguogaWsrstakurtekjuskatturverWiframlengdurumeittr.i0Jm݌S+! Ќ  0  0  BSRBleggsthinsvegargegnYvaWsrstakurtekjuskatturlkkium2%,farir7% " 5%,ogaWskattbyrWiYeirrasemhstarhafatekjurnarsYanniglkkuWsrstaklega # umframannaWlaunaf;lk. $ "i0J"  i0J2%  3  .3  Ԉ0    BSRBgerirekkiathugasemdirviWnnuratriWifrumvarpsins.i0J݌!W% Ќ    f.h.BSRB #' GunnarGunnarssonhagfrWingur.