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Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?

Rydin, Urban LU (2003) In Skrifter utgivna vid Juridiska fakulteten i Lund
Abstract (Swedish)
Popular Abstract in Swedish

I samband med 1990 års skattereform förändrades den allmänna inkomstskatten i grunden. Bl.a. infördes skilda skatteskalor för arbetsinkomster och kapitalinkomster. Inkomster som genereras av arbete beskattas progressivt med 45-75 % men avkastning av kapital proportionellt med 30 %. Allokering av inkomst till respektive inkomstkategori har därför stor betydelse i skattesystemet. De flesta företag i Sverige bedrivs som enskild näringsverksamhet och baseras relativt ofta på fastigheter. Kunskapen om beskattningsreglerna för dessa Sveriges minsta företag är trots deras stora betydelse i näringslivet relativt låg. Denna bok skall hjälpa till att bota denna brist. Den behandlar indelningen av... (More)
Popular Abstract in Swedish

I samband med 1990 års skattereform förändrades den allmänna inkomstskatten i grunden. Bl.a. infördes skilda skatteskalor för arbetsinkomster och kapitalinkomster. Inkomster som genereras av arbete beskattas progressivt med 45-75 % men avkastning av kapital proportionellt med 30 %. Allokering av inkomst till respektive inkomstkategori har därför stor betydelse i skattesystemet. De flesta företag i Sverige bedrivs som enskild näringsverksamhet och baseras relativt ofta på fastigheter. Kunskapen om beskattningsreglerna för dessa Sveriges minsta företag är trots deras stora betydelse i näringslivet relativt låg. Denna bok skall hjälpa till att bota denna brist. Den behandlar indelningen av fastigheter i privatbostadsfastighet eller näringsfastighet, vidare indelningen i aktiv och passiv näringsverksamhet och slutligen återföring av vissa avdrag vid avyttring av fastigheter. De många därmed sammanhängande frågorna har alla sin grund i den numera tudelade inkomstbeskattningen. Undersökningen påvisar vissa brister i dagens lagstiftning. Till exempel utgör passiv näringsverksamhet i huvudsak en kapitalinkomst som beskattas som arbetsinkomst. Vidare bygger återföringsreglerna på grundtanken att de löpande avdragen är felaktiga. En av slutsatserna i avhandlingen är att denna grundtanke är felaktig och att mycket därför talar för att justeringar i stället bör ske vid vinstberäkningen. (Less)
Abstract
Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. The allocation of income to earned income or capital income is therefore an important part of the Swedish tax system. This dissertation deals with special rules for the purpose of allocating income between the two categories of income. The topic is to study and analyse three parts of the Swedish tax system for real estate used either a simple firm or in a simple company. All three parts stem from the dualistic income tax system.... (More)
Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. The allocation of income to earned income or capital income is therefore an important part of the Swedish tax system. This dissertation deals with special rules for the purpose of allocating income between the two categories of income. The topic is to study and analyse three parts of the Swedish tax system for real estate used either a simple firm or in a simple company. All three parts stem from the dualistic income tax system. The first set of rules is about the classification of real estate. For income tax purposes real estate in Sweden is classified as either private residential property (privatbostadsfastighet) or commercial real property (näringsfastighet); the income from the first category is taxed as capital income and income from the second category as business income. The second set of rules concerns activity classification. Following the 1994 business tax reform all private business carried out in Sweden by a person liable to taxation may be either active or passive. The third and last set of rules deals with depreciation carry back and repair carry back as business income when commercial real property is sold. These rules only exist because of the capital income taxation of capital gains. (Less)
Please use this url to cite or link to this publication:
author
opponent
  • Associate Professor Persson Österman, Roger, Stockholm University
organization
alternative title
Income from commercial real property held in a private firm or in a simple company - earned income or capital income?
publishing date
type
Thesis
publication status
published
subject
keywords
income taxation, taxes, simple company, earned income, depreciation carry back and repair carry back., finansrätt, skatterätt, fiscal law, capital gains taxation, simple firm, classification of activity, classification of real estate, capital income, dualistic tax system
in
Skrifter utgivna vid Juridiska fakulteten i Lund
pages
438 pages
publisher
Akademibokhandel, Lund,
defense location
Lund
defense date
2003-10-31 10:15
ISSN
1402-4276
ISBN
91-544-2591-3
language
Swedish
LU publication?
yes
id
edd71164-24ed-4976-bf61-3dc919a89636 (old id 21360)
date added to LUP
2007-05-25 09:15:55
date last changed
2016-09-19 08:44:57
@phdthesis{edd71164-24ed-4976-bf61-3dc919a89636,
  abstract     = {Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. The allocation of income to earned income or capital income is therefore an important part of the Swedish tax system. This dissertation deals with special rules for the purpose of allocating income between the two categories of income. The topic is to study and analyse three parts of the Swedish tax system for real estate used either a simple firm or in a simple company. All three parts stem from the dualistic income tax system. The first set of rules is about the classification of real estate. For income tax purposes real estate in Sweden is classified as either private residential property (privatbostadsfastighet) or commercial real property (näringsfastighet); the income from the first category is taxed as capital income and income from the second category as business income. The second set of rules concerns activity classification. Following the 1994 business tax reform all private business carried out in Sweden by a person liable to taxation may be either active or passive. The third and last set of rules deals with depreciation carry back and repair carry back as business income when commercial real property is sold. These rules only exist because of the capital income taxation of capital gains.},
  author       = {Rydin, Urban},
  isbn         = {91-544-2591-3},
  issn         = {1402-4276},
  keyword      = {income taxation,taxes,simple company,earned income,depreciation carry back and repair carry back.,finansrätt,skatterätt,fiscal law,capital gains taxation,simple firm,classification of activity,classification of real estate,capital income,dualistic tax system},
  language     = {swe},
  pages        = {438},
  publisher    = {Akademibokhandel, Lund,},
  school       = {Lund University},
  series       = {Skrifter utgivna vid Juridiska fakulteten i Lund},
  title        = {Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?},
  year         = {2003},
}