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<br /> FRÉTTABLAÐ RSK • JÚNÍ 2012<br /> Hrunið og skattarnir<br /> Virðisaukaskattsátak<br /> Auðkennislykill RSK<br /> Ríkisskattstjóri<br /> fyrirmyndarstofnun<br /> LEIÐARINN<br /> Rafræn skattskil – aukin skilvirkni<br /> Skattframkvæmd á Íslandi hefur tekið stökkbreytingum á<br /> síðustu árum. Upphaf rafrænna skattskila um síðustu alda-<br /> mót varðaði leiðina að breytingum sem fæsta hefði órað fyrir.<br /> Nýjar aðferðir við að gera skattframtöl aðgengileg, og við<br /> móttöku framtala og annarra skattagagna, breyttu viðmóti<br /> þorra viðskiptamanna skattyfirvalda gagnvart skattskilum.<br /> Stærstu skrefin á þessari vegferð hafa þó verið stigin á síðustu<br /> þremur árum með því að árita helstu fjárhagsupplýsingar inn<br /> í viðeigandi reiti og útbúa þannig skattframtal á grundvelli<br /> upplýsinga frá launagreiðendum, fjármálastofnunum og úr<br /> opinberum skrám. Mikill meirihluti framteljenda þarf litlu að<br /> bæta við framtalsupplýsingar, ef ti<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 1" href="http://viewer.zmags.com/publication/5babcaec?page=1"> FRÉTTABLAÐ RSK • JÚNÍ 2012 Hrunið og skatta</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 2" href="http://viewer.zmags.com/publication/5babcaec?page=2"> LEIÐARINN Rafræn skattskil – aukin skilvirkni</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 3" href="http://viewer.zmags.com/publication/5babcaec?page=3"> skattframkvæmd en áður hafði verið og tryggja að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 4" href="http://viewer.zmags.com/publication/5babcaec?page=4"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 5" href="http://viewer.zmags.com/publication/5babcaec?page=5"> VIÐTALIÐ Ásta Sigrún Helgadóttir, umboðsmaður sk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 6" href="http://viewer.zmags.com/publication/5babcaec?page=6"> Nýrri stofnun var þannig ætlað mun viðameira hlut</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 7" href="http://viewer.zmags.com/publication/5babcaec?page=7"> Húsnæði umboðsmanns skuldara er við Kringluna 1 s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 8" href="http://viewer.zmags.com/publication/5babcaec?page=8"> Fá skuldarar almennt betri niðurstöðu fyrir milli</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 9" href="http://viewer.zmags.com/publication/5babcaec?page=9"> Vaxtabætur og sérstök vaxtaniður- greiðsla, eins </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 10" href="http://viewer.zmags.com/publication/5babcaec?page=10"> Leiðbeiningarskylda ríkisskattstjóra Ríkisskat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 11" href="http://viewer.zmags.com/publication/5babcaec?page=11"> Úr afgreiðslu ríkisskattstjóra á Laugavegi 166. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 12" href="http://viewer.zmags.com/publication/5babcaec?page=12"> Veflykill RSK Auðkennislykill þjóðarinnar? </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 13" href="http://viewer.zmags.com/publication/5babcaec?page=13"> Hugbúnaðarhópur tæknisviðs RSK annast viðhald á v</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 14" href="http://viewer.zmags.com/publication/5babcaec?page=14"> Framtalsskil eru mjög gott dæmi um á</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 15" href="http://viewer.zmags.com/publication/5babcaec?page=15"> Ómar Ingólfsson var yfirmaður tæknideildar RSK þ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 16" href="http://viewer.zmags.com/publication/5babcaec?page=16"> Átak í virðisaukaskatti Virðis</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 17" href="http://viewer.zmags.com/publication/5babcaec?page=17"> Guðrún Osvaldsdóttir, Sigurður Jensson, Ragnhildu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 18" href="http://viewer.zmags.com/publication/5babcaec?page=18"> Fjöldi inneignarskýrslna 2009 2010 2011 4</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 19" href="http://viewer.zmags.com/publication/5babcaec?page=19"> Afskráðir aðilar, endurskráning Gert hefur verið </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 20" href="http://viewer.zmags.com/publication/5babcaec?page=20"> STJÓRNUN Starfsmannasamtöl Í því á</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 21" href="http://viewer.zmags.com/publication/5babcaec?page=21"> Inga Lára Hjaltadóttir, Guðlaug Guðjónsdóttir og </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 22" href="http://viewer.zmags.com/publication/5babcaec?page=22"> Framtalsskil einstaklinga Helgi S. Guðnason og Ka</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 23" href="http://viewer.zmags.com/publication/5babcaec?page=23"> Guðrún Bjarnþórsdóttir og Kristjana Magnúsdóttir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 24" href="http://viewer.zmags.com/publication/5babcaec?page=24"> Greinarhöfundar, Helgi S. Guðnason frá einst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 25" href="http://viewer.zmags.com/publication/5babcaec?page=25"> Öll framtöl, hvort sem þau berast á pappír eða me</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 26" href="http://viewer.zmags.com/publication/5babcaec?page=26"> STJÓRNUN Starfsánægja og vellíðan í vinn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 27" href="http://viewer.zmags.com/publication/5babcaec?page=27"> TÍUND 27</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 28" href="http://viewer.zmags.com/publication/5babcaec?page=28"> Á myndinni eru talið frá vinstri: Árni St. Jónsso</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 29" href="http://viewer.zmags.com/publication/5babcaec?page=29"> þriðja sæti stofnana með 20-49 starfsmenn. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 30" href="http://viewer.zmags.com/publication/5babcaec?page=30"> Hrunið og skattarnir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 31" href="http://viewer.zmags.com/publication/5babcaec?page=31"> Heildartekjur Árið 2001 voru tekjur einstaklinga</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 32" href="http://viewer.zmags.com/publication/5babcaec?page=32"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 33" href="http://viewer.zmags.com/publication/5babcaec?page=33"> eða 57,7%, minni árið 2010 en hjá sama tekjuhópi </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 34" href="http://viewer.zmags.com/publication/5babcaec?page=34"> sem lækkuðu um 30,9%. Á þessu tímabili fóru skatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 35" href="http://viewer.zmags.com/publication/5babcaec?page=35"> Skattbyrði Það segir sig sjálft að breytingar á </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 36" href="http://viewer.zmags.com/publication/5babcaec?page=36"> var hækkað verulega, úr 35,72% í 46,12%. Þessar b</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 37" href="http://viewer.zmags.com/publication/5babcaec?page=37"> Skipting ráðstöfunartekna Ráðstöfunartekjur hækku</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 38" href="http://viewer.zmags.com/publication/5babcaec?page=38"> Neikvæðar ráðstöfunartekjur Árið 2010 dugðu tekju</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 39" href="http://viewer.zmags.com/publication/5babcaec?page=39"> kr. Auðugasta eitt prósent fjölskyldna átti meira</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 40" href="http://viewer.zmags.com/publication/5babcaec?page=40"> Skuldir Framan af síðasta áratug hækkuðu skuldir</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 41" href="http://viewer.zmags.com/publication/5babcaec?page=41"> Sem fyrr segir voru innstæður einstaklinga í ársl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 42" href="http://viewer.zmags.com/publication/5babcaec?page=42"> Forvarnir og eftirlit Í Tíund sem kom út í desemb</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 43" href="http://viewer.zmags.com/publication/5babcaec?page=43"> Einnig mælist 27,8% lækkun á Suður- nesjum, en þa</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 44" href="http://viewer.zmags.com/publication/5babcaec?page=44"> Verklagsreglur í virðisaukaskatti Við up</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 45" href="http://viewer.zmags.com/publication/5babcaec?page=45"> VLR 1.01 Verkferill fyrir stofnskrá - nýskráning </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 46" href="http://viewer.zmags.com/publication/5babcaec?page=46"> Óheimil lækkun hlutafjár Óheimilt er að hlutafé e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 47" href="http://viewer.zmags.com/publication/5babcaec?page=47"> lágmarkshlutafé við stofnun, sé því ekki skylt að</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 48" href="http://viewer.zmags.com/publication/5babcaec?page=48"> AR ÓM MR DÓMAR D DÓMAARRD DÓMAR DAÓ DÓM AF</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 49" href="http://viewer.zmags.com/publication/5babcaec?page=49"> og hann flutti þangað, breytti engu um þá meginre</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 50" href="http://viewer.zmags.com/publication/5babcaec?page=50"> tekjuleysi í Þýskalandi auk þess að upp- lýst yrð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 51" href="http://viewer.zmags.com/publication/5babcaec?page=51"> AF VETTVANGI SKATTARÉTTAR Úrskurðir YSKN 2</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 52" href="http://viewer.zmags.com/publication/5babcaec?page=52"> fram að kærandi óski eftir því að hinir nýju eige</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 53" href="http://viewer.zmags.com/publication/5babcaec?page=53"> YSKN 400 - 401/2011 Arður greiddur til aflandsfél</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 54" href="http://viewer.zmags.com/publication/5babcaec?page=54"> ... lokaorðið hefur Sigurbjörg Björgúlfsdóttir</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 55" href="http://viewer.zmags.com/publication/5babcaec?page=55"> Starfsmenn starfsstöðvarinnar á Hellu bera Sigurb</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2012 page 56" href="http://viewer.zmags.com/publication/5babcaec?page=56"> Upplýsingatafla RSK Staðgreiðsla opinberra gjal</a>