{"id":1318,"date":"2016-03-18T09:58:57","date_gmt":"2016-03-18T09:58:57","guid":{"rendered":"http:\/\/graenaorkan.is\/?p=1318"},"modified":"2016-03-18T09:58:58","modified_gmt":"2016-03-18T09:58:58","slug":"starfshopur-um-endurskodun-skattlagningar-okutaekja-oskar-eftir-sjonarmidum-hagsmunaadila","status":"publish","type":"post","link":"https:\/\/graenaorkan.is\/?p=1318","title":{"rendered":"Starfsh\u00f3pur um endursko\u00f0un skattlagningar \u00f6kut\u00e6kja \u00f3skar eftir sj\u00f3narmi\u00f0um hagsmunaa\u00f0ila"},"content":{"rendered":"<p>Starfsh\u00f3pur sem fj\u00e1rm\u00e1la- og efnahagsr\u00e1\u00f0herra skipa\u00f0i \u00ed febr\u00faar sl. og vinnur a\u00f0 endursko\u00f0un skattlagningar \u00f6kut\u00e6kja og eldsneytis \u00f3skar eftir sj\u00f3narmi\u00f0um hagsmunaa\u00f0ila og annarra vegna \u00e1formanna. Endursko\u00f0unin l\u00fdtur \u00ed meginatri\u00f0um a\u00f0 \u00fev\u00ed a\u00f0 rannsaka n\u00faverandi fyrirkomulag og framkv\u00e6md skattlagningar \u00f6kut\u00e6kja og eldsneytis, leggja til breytingar \u00e1 gildandi l\u00f6gum og gera till\u00f6gu a\u00f0 framt\u00ed\u00f0arstefnu stj\u00f3rnvalda \u00ed \u00feessum efnum. \u00a0Sj\u00e1 n\u00e1nar <a href=\"https:\/\/www.fjarmalaraduneyti.is\/frettir\/oskad-eftir-sjonarmidum-hagsmunaadila-og-annarra-vegna-endurskodunar-a-skattlagningu-okutaekja-og-eldsneytis\">h\u00e9r<\/a> \u00ed fr\u00e9ttatilkynningu fr\u00e1 fj\u00e1rm\u00e1la- og efnahagsr\u00e1\u00f0uneyti.<\/p>\n<p>\u00cd \u00feessu samhengi er r\u00e9tt a\u00f0 rifja upp a\u00f0 Gr\u00e6na orkan st\u00f3\u00f0 fyrir vinnustofu um gjaldt\u00f6ku \u00ed samg\u00f6ngum s\u00ed\u00f0astli\u00f0i\u00f0 haust. Vinnustofan h\u00f3fst \u00e1 fj\u00f3rum \u00f6rfyrirlestrum; um n\u00faverandi gjaldt\u00f6ku \u00ed samg\u00f6ngum \u00e1 \u00cdslandi, gjaldt\u00f6ku \u00e1 grundvelli notkunar, \u00e1lagi \u00f6kut\u00e6kja \u00e1 vegakerfi\u00f0 og fj\u00e1rm\u00f6gnun st\u00e6rri framkv\u00e6mda. \u00cd kj\u00f6lfari\u00f0 var \u00fe\u00e1tttakendum skipt \u00ed \u00ferj\u00e1 umr\u00e6\u00f0uh\u00f3pa sem r\u00e6ddu \u00e1litaefni me\u00f0 eftirfarandi yfirskrift: (1) Skattlagning d\u00edsilol\u00edu me\u00f0 hli\u00f0sj\u00f3n af VW-hneykslinu. Er \u00fe\u00f6rf \u00e1 breyttum \u00e1herslum? (2) M\u00f6rkun skatttekna til ger\u00f0ar og reksturs samg\u00f6ngumannvirkja og breytingar sem ver\u00f0a me\u00f0 n\u00fdjum l\u00f6gum um opinber fj\u00e1rm\u00e1l. (3) Mikilv\u00e6gi fjarskipta fyrir gjaldt\u00f6ku framt\u00ed\u00f0ar \u2013 GPS og uppl\u00fdsingami\u00f0lun, a\u00f0fer\u00f0ir.<\/p>\n<p>Helstu umr\u00e6\u00f0uatri\u00f0i og ni\u00f0urst\u00f6\u00f0ur h\u00f3panna voru eftirfarandi:<br \/>\n<em>VW-hneyksli\u00f0:<\/em><\/p>\n<ul>\n<li>A\u00f0 VW-hneyksli\u00f0 sem sl\u00edkt kalla\u00f0i enn sem komi\u00f0 v\u00e6ri ekki \u00e1 lagabreytingar.<\/li>\n<li>A\u00f0 me\u00f0 skattlagningu \u00e1 NOx \u00ed \u00fatbl\u00e6stri bifrei\u00f0a kynni einfaldleika \u00ed skattkerfinu a\u00f0 ver\u00f0a f\u00f3rna\u00f0.<\/li>\n<\/ul>\n<p><em>M\u00f6rkun skatttekna:<\/em><\/p>\n<ul>\n<li>A\u00f0 m\u00f6rkun skatttekna til uppbyggingar og vi\u00f0halds innvi\u00f0a vegakerfisins v\u00e6ri ekki a\u00f0alatri\u00f0i heldur gagns\u00e6i, \u00fe.e. a\u00f0 borgarinn g\u00e6ti \u00e1tta\u00f0 sig \u00e1 fj\u00e1r\u00fe\u00f6rf vi\u00f0halds og uppbyggingar \u00e1 hverjum t\u00edma og hve miklum fj\u00e1rmunum v\u00e6ri \u00ed raun eytt \u00ed sl\u00edk verkefni.<\/li>\n<li>A\u00f0 r\u00e9tt v\u00e6ri a\u00f0 taka til sko\u00f0unar hvort tekjur af koltv\u00eds\u00fdringsgj\u00f6ldum \u00e6ttu a\u00f0 renna beint til uppbyggingar og vi\u00f0halds samg\u00f6nguinnvi\u00f0a.<\/li>\n<\/ul>\n<p><em>Fjarskipti &#8211; notkunargj\u00f6ld:<\/em><\/p>\n<ul>\n<li>A\u00f0 \u00fea\u00f0 v\u00e6ri sanngjarnt og e\u00f0lilegt a\u00f0 innheimta gj\u00f6ld mi\u00f0a\u00f0 vi\u00f0 raunverulega notkun samg\u00f6nguinnvi\u00f0a.<\/li>\n<li>A\u00f0 kerfisbreyting \u00ed \u00e1tt a\u00f0 gjaldlagningu mi\u00f0a\u00f0 vi\u00f0 raunverulega notkun v\u00e6ri \u00ed raun \u00f3hj\u00e1kv\u00e6mileg og \u00ed samr\u00e6mi vi\u00f0 forsendur samg\u00f6ngu\u00e1\u00e6tlunar.<\/li>\n<li>A\u00f0 \u00fer\u00f3un og pr\u00f3funum m\u00e6lib\u00fana\u00f0ar vegna notkunargjalda v\u00e6ri ekki a\u00f0 fullu loki\u00f0.<\/li>\n<li>A\u00f0 r\u00e9tt v\u00e6ri a\u00f0 taka til sko\u00f0unar hvort m\u00f6gulegt v\u00e6ri a\u00f0 innheimta notkunargj\u00f6ld \u00e1 grundvelli uppl\u00fdsingagjafar vi\u00f0 ger\u00f0 skattframtals.<\/li>\n<\/ul>\n<p><em>Gj\u00f6ld og skattar \u00e1 \u00f6kut\u00e6ki og eldsneyti almennt:<\/em><\/p>\n<ul>\n<li>A\u00f0 taka \u00e6tti til sko\u00f0unar hvort r\u00e9tt v\u00e6ri a\u00f0 l\u00e1ta gjaldt\u00f6ku n\u00e1 til almenningssamgagna \u00fear sem far\u00feegar v\u00e6ru \u00ed raun a\u00f0 n\u00fdta samg\u00f6nguinnvi\u00f0i me\u00f0 svipu\u00f0um h\u00e6tti og a\u00f0rir.<\/li>\n<li>A\u00f0 tengja \u00feyrfti skattbyr\u00f0i me\u00f0 n\u00e1nari h\u00e6tti vi\u00f0 \u00e1hrif \u00f6kut\u00e6kisins \u00e1 innvi\u00f0i, einkum me\u00f0 tilliti til \u00feyngdar \u00f6kut\u00e6kja.<\/li>\n<li>A\u00f0 taka \u00feyrfti tillit til heildarl\u00edfsferlis \u00edbl\u00f6ndunarefna \u00ed jar\u00f0efnaeldsneyti vi\u00f0 \u00e1kv\u00f6r\u00f0un kolefnisgjalda \u00e1 eldsneyti.<\/li>\n<\/ul>\n<p><strong>Gr\u00e6na orkan hvetur hagsmunaa\u00f0ila til a\u00f0 koma sj\u00f3narmi\u00f0um s\u00ednum \u00e1 framf\u00e6ri vi\u00f0 starfsh\u00f3pinn. Erindi skulu send r\u00e1\u00f0uneytinu skriflega e\u00f0a me\u00f0 t\u00f6lvup\u00f3sti til <a href=\"mailto:postur@fjr.is\">postur@fjr.is<\/a> \u00ed s\u00ed\u00f0asta lagi m\u00e1nudaginn 4. apr\u00edl.<\/strong><strong><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Starfsh\u00f3pur sem fj\u00e1rm\u00e1la- og efnahagsr\u00e1\u00f0herra skipa\u00f0i \u00ed febr\u00faar sl. og vinnur a\u00f0 endursko\u00f0un skattlagningar \u00f6kut\u00e6kja og eldsneytis \u00f3skar eftir sj\u00f3narmi\u00f0um hagsmunaa\u00f0ila og annarra vegna \u00e1formanna. Endursko\u00f0unin l\u00fdtur \u00ed meginatri\u00f0um a\u00f0 \u00fev\u00ed a\u00f0 rannsaka n\u00faverandi fyrirkomulag og framkv\u00e6md skattlagningar \u00f6kut\u00e6kja og &hellip; <a href=\"https:\/\/graenaorkan.is\/?p=1318\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[18,21],"tags":[],"_links":{"self":[{"href":"https:\/\/graenaorkan.is\/index.php?rest_route=\/wp\/v2\/posts\/1318"}],"collection":[{"href":"https:\/\/graenaorkan.is\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graenaorkan.is\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graenaorkan.is\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/graenaorkan.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1318"}],"version-history":[{"count":2,"href":"https:\/\/graenaorkan.is\/index.php?rest_route=\/wp\/v2\/posts\/1318\/revisions"}],"predecessor-version":[{"id":1320,"href":"https:\/\/graenaorkan.is\/index.php?rest_route=\/wp\/v2\/posts\/1318\/revisions\/1320"}],"wp:attachment":[{"href":"https:\/\/graenaorkan.is\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graenaorkan.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graenaorkan.is\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}