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A&"+   EinsogframkemurumsgnSamtakaferWaYj;nustunnarummliWlgWusamtkinfyrir  '", hndrekstraraWilablaleigaframminnisblaWYarsemreifaWarvoruhugmyndiraWUmiss '#- konargjaldheimtufyrirrkiWsemgtiskilaWum349millj.kr.ogkmistaWYeirrartillgu (z$. semlgWertilfrumvarpinu.MYarnefnauppstungurumaWherWaeftirlitmeWskattskilum ( blaleigaogennfremurheimildyfirvaldatiltkuleyfisgjaldsafblaleigumsemnUtaafsltt  inn.0minnisblaWifjrmla-ogefnahagsrWuneytisinstilnefndarinnarfr13.desembersl.  varekkifallisttillgursamtakanna,einkumYeirriforsenduaWrWuneytiWtaldiYaWekki a svarakostnaWiaWkomauppfl;knukerfigjaldheimtutilaWinnheimtaumrddartekjur. T,   0samrWiviWrWuneytiWleitaWimeirihlutinnleiWatilYessaWkomatilm;tsviWsj;narmiW  ferWaYj;nustunnarogleggurntilbreyttatfrslusemtlaWeraWskilasamatekjuaukafyrir  rkiWogtillagafrumvarpsins,Y.e.500millj.kr.LagtertilaWfalliWverWifrYvaWdragar   umrddumskattafslttiblaleigurenaWstaWinnverWiYakniWurfellinguvrugjaldssem  X YeimgeturhlotnastlkkaWr1.250.000kr.750.000kr.LkkunYaksinsertlaWaWskila K #  100millj.kr.      0annanstaWerlagttilaWtekiWverWiuppsrstakleyfisgjaldsemYeirrekstraraWilarbla    leigasemnUtasrlkkunvrugjaldavegnainnflutningsblaleigublagreiWi.Tillagangerir   rWfyrirYvaWleyfisgjaldblaleigasemnj;talkkaWravrugjaldaverWikvarWaWmishtt wO  eftirYvhversumrgkutkihverogeinblaleigatlaraWflytjainnhverjualmanaksri. B  LeyfisgjaldinuertlaWaWskila200millj.kr.enaukYessaWstandaundirtekjuflunrkis    sj;WsergertrWfyriraWtillaganverWitilYessaWeflaeftirlitmeWblaleigumogdragarmis   notkunafslttarfyrirkomulaginu. {    LokserlagttilaWviWlagninguopinberragjaldaskv.95.gr.tekjuskattslagaverWisettsr nF staktgjald,vegagjald,starfsemiblaleigasemtlaWeraWskila200millj.kr.GjaldiWskal 9 reiknasttfrvirWisaukaskattsskyldriveltuvegnastarfsemiblaleiga,sbr.lgumblaleigur,  ogleggstvirWisaukaskattsskyldaveltueinsoghnerskilgreind11.gr.lagaumvirWis  aukaskatt.EkkiskaltakatillittilinnskattsfrdrttarviWlagningugjaldsins. r 2.4.  HkkunfjrsUsluskattsr5,45%6,75%(15.gr.frumvarpsins). 0   0athugasemdumviWfrumvarpiWerurakintengslalmennsogsrstaksfjrsUsluskattssem  lgfestirvorumeWlgumnr.165/2011.0athugasemdumereinnigvakinathygliYvaWnd  vertviWtlanirfjrlagafrumvarpsinsmunisrstakurfjrsUsluskatturhaldast;breytturauk i YesssemlagtertilaWalmennifjrsUsluskatturinnhkkir5,45%6,75.FjrlagafrumvarpiW \4 gerWiupphaflegarWfyriraWsrstakurfjrsUsluskatturyrWilagWurniWurogaWalmennifjr ' sUsluskatturinnyrWihkkaWurtilm;tvgisaukYesssemtilst;WaWtakaupptvYrepal  mennumfjrsUsluskatti.    Upphaflegtfrumvarptillaganr.165/2011gerWieinungisrWfyrirupptkualmennsfjr `  sUsluskattssemkvarWaWuryrWi10,5%aflaunakostnaWifjrmlafyrirtkja,vtrygginga S+! flagaoglfeyrissj;Wa.FrumvarpiWt;knokkrumbreytingumviWYinglegameWferWYarsem " meirihlutiefnahags-ogviWskiptanefndarlagWitilaWgreiWslaskattsinsteldistfrdrttarbr # rekstrarkostnaWurogaWskatturinnmundiekkitakatillfeyrissj;Wa.MeirihlutinnlagWiauk  $ YesstilaWskatthlutfalliWyrWilkkaW5,45%enaWYessstaWyrWitekinnuppsrstakur6% !W% skatturhagnaWfjrmlafyrirtkjaogvtryggingaflagaumfram1milljarWkr.ttisbreyt J""& ingaWskilarkinusamatekjuaukaoglagtvaruppmeWupphaflegufrumvarpi,Y.e.4,5millj #' rWumkr.(2,25milljrWumkr.vegnahvorrarskattheimtu). #(   Lgnr.165/2011t;kugildiumsWusturam;toggeraYaurWfyriraWlagningsrstaks $ ) fjrsUsluskattsfarifram2013vegnahagnaWarnstliWinsrs.LgingeraeinnigrWfyriraW v%N!* skattaWilarhafigreittfyrirframuppskattinnfrogmeW1.aprlsl.samrmiviWskattstofn A&"+ afreglulegristarfsemieinsoghannvarrslok2010,Y.e.tekjuskattslagningu2011rekst  '",  urrsins2010.Samkvmttilkynningurkisskattstj;raumlagninguopinberragjaldalg '#- aWilafr31.okt;bersl.nmufyrirframgreiWslurrinu&   2012tplega2,5milljrWumkr. ( vegnavntanlegrarlagningar2013.'(m    ViWumfjllunnefndinnikomframaWtekjustofnfjrmlafyrirtkjahafiveriWminni  sWastarienrWhafWiveriWfyrirgertviWumrddalagasmWogaWYaWhafieinkummtt a rekjatild;msHstarttarmlinr.600/2011ervarWarendurreikninggengistryggWralna. T, Samtkfjrmlafyrirtkjateljaafturm;tiumsgnsinniaWhorfurumhagnaWYessuri  sug;WarenYvmunlagningnstarsbyggjast.    SamtkfjrmlafyrirtkjarttuWuupphaflegaandstWusnaviWalmennafjrsUsluskatt   innogaWrar;tekjutengdarlgursemYauteljahafakeyrtrh;fiframmiWaWviWeiginlegan  X rekstrarkostnaWfyrirtkjanna,einkumYeirrasemminnieru.BendaYauaWneikvWbirt K #  ingarmyndYessakomiframhrrivaxtagjldumheimilaogfyrirtkja,lokunrekstrarein    inga/tibalandsbyggWinniogfkkunstarfa.Samtkstarfsmannafjrmlafyrirtkjabenda    einnigaWstarfsmnnumtibum,Yj;nustuverumogbakvinnslufjrmlafyrirtkjahafi   fkkaWum100frupphafirsogYarafsu90konur. wO    SamtkfjrmlafyrirtkjalUstuhyggjumsnumafYvaWslensktskattumhverfivrir B  taktiviWalYj;Wlegtskattumhverfifjrmlafyrirtkja.SamtkintldueinnigaWhkkunal    mennsfjrsUsluskattsnflliillaaWYeirrihugsunsemlaWbakiYegarkveWiWvaraWtaka   uppsrstakanfjrsUsluskattsemlUsterhraWframan.Fjrmla-ogefnahagsrWuneytiWhef {  urm;tibentaWsrstakurfjrsUsluskatturs;reglulegurtekjustofnsemvaldi;vissu nF tlunumumfjrmlrkissj;WsYarsemltiWsambandsmillihagnaWarfyrirskattasam 9 kvmtrsreikningiogendanlegstekjuskattsstofnstillagningar,sbr.minnisblaWrWuneytis  instilnefndarinnarfr18.desembersl.  2.5.  Srstkhkkunt;baksgjalds(a-ogcliWur23.gr.og24.gr.ogbliWur23.gr.). e=   0a-ogcliW23.gr.og24.gr.erlgWtil20%hkkunt;baksgjaldiogbliW23.gr.er 0 lgWtil100%hkkunneft;bakisemsamanlagtertlaWaWskilatekjumupp1milljarW  kr.0athugasemdumervakinathygliYvaW20%hkkuns15%aWraungildimiWaWviW  verWlagsforsendurfjrlagafrumvarpsins.Tvfldunneft;baksgjaldierrkstuddmeWvsan i tilaukinnarneysluogYvaWgjaldiWYykirvera;venjulgtmiWaWviWgjaldafWrut;baki. \4   FulltrarlandlknisembttisinssemkomiWhafafundnefndarinnartengslumviWml ' nr.473(vrugjldogtollar)hafalagthersluaWYreifanlegtengslsumillitakmrkunar  aWgengisogneyslu.AWrirviWmlendur;ttastafturm;tiaWYrtakmarkanirsemfelast  aukinnigjaldtkustyWjiviW;lgmtaatvinnustarfsemi.XvoruverWlagshrifbreytingarinn `  argagnrUnd. S+! 2.6.  framhaldandittektsreignarsparnaWi(25.og26.gr.). #   025.og26.gr.erlagttilaWheimildtilttektarsreignarsparnaWisemrannrgildi1.  $ okt;bersl.gildialltnstarogerhennitlaWaWskila1,5milljrWumkr.BreytinginerlgW !W% tilviWkvWitilbrWabirgWaVIIIogIXlgumumskyldutryggingulfeyrisrttindaog J""& starfsemilfeyrissj;WaoggerirhnrWfyriraWskilyrWiheimildarinnarverWiaWWruleyti #' ;breytt. #(   FyrirnefndinnihafaWurveriWreifuWsj;narmiWumaWframlengingheimildarinnarhafi $ ) hjlpaWf;lkigreiWsluerfiWleikumogumleiWaukiWtekjurrkissj;WsogsveitarflagaerfiW v%N!* umtmumnYessaWgrafaundaneignastWusj;Wanna.Landssamtklfeyrissj;Wat;kufram A&"+ aWframkvmdinhefWigen&  giWvelenYarsemheimildindregurrgildireglulegssparnaWar  '", hvetjaYautil' 'varfrni. '#-  (z$. & a 2.7.  Bttskattskil(11.gr.frumvarpsins). (   FrumvarpiWgerirrWfyrirtekjuaukaupp600millj.kr.rkissj;WframhaldiafaWgerW  umstj;rnvaldaum'a(Hbttskattskil.Fjrmla-ogefnahagsrWuneytiWhefurbiWsigundiraW  leggjaframaWgerWatluntilsamrmisviWYingslyktunartillguumbttskattskil(51. a ml).formingeram.a.rWfyriraWstyrkjalagaheimildirtollstj;rasemsamrmingar-og T, eftirlitsaWilagagnvartWruminnheimtumnnumrkissj;Ws.    ViWumfjllunnefndinnihafabendingarkomiWframumaWYrfsaWstyrkjalaga  heimildirskattyfirvaldatilaWstemmastiguviWsvartriatvinnustarfsemi.NiWurstWurathug   unarAlYUWusambands0slands,Samtakaatvinnulfsinsogrkisskattstj;rafrsumrinu2012  X semvsaWertilumrddriYingslyktunartillgugefavsbendingarumranvxtsvartrar K #  atvinnustarfsemi.VirWistslkstarfsemiveraverulegtvandamlferWaYj;nustu,mannvirkja    gerWogbyggingarstarfsemi.VerglandsframleiWslarsins2011nam1.630milljrWumkr.    samkvmttreikningumHagstofu0slands.AfsamanburWiniWurstaWnaathuganastj;rnvalda   alltfrmiWjumnundaratugsWustualdarmdragaYlyktunaWundanskotneminum wO  6%aflandsframleiWslu.Tekjutaprkissj;WsafYeimskumerum98milljarWarkr.rlega. B  XessutilviWb;tarhafalkurveriWleiddaraWYvaWundanskotfrvirWisaukaskattinemium    3!4%eWa9!12milljrWumkr.Skattundanskotaukamisrmisamflaginu,skekkjasam   keppnisstWuograskaYarmeWjafnvgiYj;Wflaginu. {    0skUrsluRkisendurskoWunarumeftirfylgni:EftirlitmeWinnheimtusektaogsakarkostn nF aWar(2009),frokt;ber2012,kemurframaWhstud;msektirsuvegnabrotakvWum 9 skattalaga.KemststofnuninaWYvaWmjgltillhlutid;msektaumframtilteknaupphW  fistgreiddur,heldurvirWistsemstrsturhlutiYeirrasgreiddurmeWafplnunvararefsingar  fangelsieWameWsamflagsYj;nustu. r   MeirihlutinnvekurathygliYvaWumsgnSamtakaferWaYj;nustunnarerlagttilaW e= herslaverWilgWaWupprtasvartastarfsemiYeirrasemstundaleigugistirUmantilskil 0 innaleyfa.0frttViWskiptablaWsinsfr5.jl2012kemurframaWsvrtatvinnustarfsemis  algengmeWalYeirraaWilasemleigjagistirUmi.BttektirSamtakaferWaYj;nustunnarbendatil  YessaWverulegurhlutigistiheimilasrekinnnstarfsleyfa(15,3%rmaReykjavkog i 29,8%Akureyri). \4  3.  AWrarmikilvgarbreytingarsemhafahriftekjurogtgjldrkissj;Ws.   3.1.  Umhverfis-ogauWlindaskattar(16.!18.gr.frumvarpsins).    0frumvarpinuerulagWartilfj;rarmeginbreytingarlgumnr.129/2009,umumhverfis- `  ogauWlindaskatta: S+! "i0J"  i0JP2%  1  .3  Ԉ0    aWlginverWigerWvaranleghvaWkolefnisgjaldoggjaldheituvatnivarWarenaWraf " orkuskatturinnfallirgildi31.desember2015;i0JP}݌# Ќ  "i0J"  i0Jܑ2%  2  .3  Ԉ0    aWgjaldiWverWilagtgasafjarWefnaupprunasemskilitekjumupp13millj.kr.;i0Jܑ ݌ $ Ќ  "i0J"  i0J2%  3  .3  Ԉ0    lj;siYessaWinnanlandsflugfllundirviWskiptakerfimeWlosunarkerfi1.janarsl. !W% verWigjaldiWfelltniWurafYotu-ogflugvlaeldsneyti,semkostirkiWum35millj.kr.;i0JE݌J""& Ќ  "i0J"  i0Jؔ2%  4  .3  Ԉ0    aWraforkuskatturhkkitaktviWverWlag.i0Jؔ݌#' Ќ    FramkemurathugasemdumviWfrumvarpiWaWaW;breyttumunilgumumhverfis-og #( auWlindaskattafallaniWurlokrsinsenlj;sifyrstutillgunnarergertrWfyriraWgjald $ ) takanskilirkinuum5,9milljrWumkr.nstari.Ersbreytingjafnframttalinforsenda v%N!* YessaWstj;rnvldumtakistaWnmarkmiWumsnumumjfnuWrkisfjrmlum. A&"+   SamtkiWnaWarinsogSamlteljaaWformumaWframlengjaraforkuskattinnumYrjr  '", felisrbrotsamkomulagistj;rnvaldaoglfyrirtkjannaYarsemhinsWarnefnduskuld '#- bundusigtilYessaWfyrirframgreiWatekjuskattrunum2010!2012gegnYvaWskatturinn (z$. yrWiafnuminnlokYessars.SamtkinteljaeinnigaWforminbrj;tibgaviWfjrfestingar ( samningaflagannaviWslenskstj;rnvldoggetihaftskaWleghriferlendafjrfestingu.  Sj;narmiWkomuframumaWslenskstj;rnvldttueftirfremstamegniaWberasigeftirsam  komulagiviWumrddfyrirtkiumforminenmeirihlutinnminnirYvsambandiaW a skattlagningarvaldiWerhndumYingsinsogframsalskattlagningarvaldstilstj;rnvaldaer T, almenntekkiheimilt.YaWverWiekkifallistaWtmabundiWsamkomulagstandivegifyrir  YvaWslenskarkiWgrpitilskattalegrarWstafanaum;komnatW.    SumirumsagnaraWilarteljaaWYaWorkitvmlisaWrkiWleggiskattnauWsynjareinsog   heittvatnografmagn.XvarYeimformumaWeinungisraforkuskatturinnyrWitmabundinn  X m;tmltsrstaklegaafhlfuSambandsslenskrasveitarflaga.Landssambandslenskrat K #  vegsmannaogSamtkferWaYj;nustunnarleggjastgegnhkkunkolefnisgjaldsogolugjalds.    3.2.  Allirvinna(2.gr.frumvarpsins).     SamtkatvinnulfsinsogeinstkaWildarsamtkfgnuWuframlengingukvWistilbrWa wO  birgWaXVlgumumvirWisaukaskattsemaWgreindumskilyrWumheimilar100%endur B  greiWsluvegnavinnumannabyggingarstaW.SamtkiWnaWarinslgWutilaWheimildinyrWi    hkkuW110%tilYessaWframkallaaukinumsvifhagkerfinu.   3.3.  Barnabtur(9.og12.gr.frumvarpsins). nF   0fjrlagafrumvarpinuergertrWfyriraWfjrhWirtilthlutunarbarnab;tanstari 9 nemi10,8milljrWumkr.oghkkium2,5milljarWakr.frfyrrari.Tillgurfrumvarpsins  (mlnr.468)gerarWfyrirhkkunviWmiWunarfjrhWumbarnab;tatilsamrmisviWum  rddahkkunogherslurstj;rnvaldaYessummlaflokki.Stj;rnvldvinnanaWYvaW r takauppnUttstuWningskerfifyrirbarnafjlskyldur. e=   Sambandslenskrasveitarflagam;tmlirframlengingukvWitilbrWabirgWa 0 XXXVIIIsemkveWurm.a.umbannviWskuldajfnunbarnab;tam;tiopinberumgjldum  tilsveitarflagaogvangreiddummeWlgumtilInnheimtustofnunarsveitarflaga.Telursam  bandiWaWYarsemJfnunarsj;Wursveitarflagaberirleganhallastofnunarinnargetifram i haldandifrestunleitttillakariinnheimtuograskaWtgjaldajfnunsj;Wsins. \4 3.4.  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