SFS 1978:912

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:24px;font-family:HAZAWQ+TimesNewRomanPS;color:#000000;} .ft11{font-size:18px;font-family:KXLTFC+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:16px;font-family:HAZAWQ+TimesNewRomanPS;color:#000000;} .ft13{font-size:18px;font-family:Helvetica;color:#000000;} .ft14{font-size:18px;line-height:22px;font-family:KXLTFC+TimesNewRomanPSMT;color:#000000;} .ft15{font-size:18px;line-height:20px;font-family:KXLTFC+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;line-height:24px;font-family:KXLTFC+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:794px;height:1262px;"> <img width="794" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:40px;left:17px;white-space:nowrap" class="ft10"><b>Lag </b></p> <p style="position:absolute;top:65px;left:17px;white-space:nowrap" class="ft10"><b>om �ndring i lagen (1947; 576) om statlig inkomstskatt; </b></p> <p style="position:absolute;top:114px;left:17px;white-space:nowrap" class="ft11">utf�rdad den 18 december 1978. </p> <p style="position:absolute;top:157px;left:33px;white-space:nowrap" class="ft11">Enligt riksdagens besluri f�reskrivs att 10 � 1 mom. lagen (1947; 576) om </p> <p style="position:absolute;top:180px;left:16px;white-space:nowrap" class="ft11">statlig inkomstskatt^ skall ha nedan angivna lydelse. </p> <p style="position:absolute;top:222px;left:17px;white-space:nowrap" class="ft14">10 � / mom.^ Statlig inkomstskatt utg�r f�r fysiska personer, oskifta <br/>d�dsbon och familjestiftelser med viss i s�rskild ordning best�md procent </p> <p style="position:absolute;top:267px;left:18px;white-space:nowrap" class="ft11">av nedan angivna grundbelopp. </p> <p style="position:absolute;top:292px;left:33px;white-space:nowrap" class="ft15">Grundbeloppet utg�r: <br/>n�r beskattningsbar inkomst icke �verstiger 3 basenheter enligt lagen </p> <p style="position:absolute;top:335px;left:18px;white-space:nowrap" class="ft16">(1977:1071) om basen het enligt 10 � 1 mom. lagen (1947:576) om statlig in�<br/>komstskatt: </p> <p style="position:absolute;top:380px;left:33px;white-space:nowrap" class="ft14">2 procent av den beskattningsbara inkomsten; <br/>n�r beskattningsbar inkomst �verstiger </p> <p style="position:absolute;top:41px;left:602px;white-space:nowrap" class="ft10"><b>SFS 1978; 912 </b></p> <p style="position:absolute;top:74px;left:603px;white-space:nowrap" class="ft11">Utkom fr�n trycket </p> <p style="position:absolute;top:94px;left:602px;white-space:nowrap" class="ft11">den 27 december 1978 </p> <p style="position:absolute;top:442px;left:25px;white-space:nowrap" class="ft11">3 men icke </p> <p style="position:absolute;top:458px;left:24px;white-space:nowrap" class="ft11">5 &#34; </p> <p style="position:absolute;top:474px;left:25px;white-space:nowrap" class="ft11">6 &#34; </p> <p style="position:absolute;top:490px;left:25px;white-space:nowrap" class="ft11">7 &#34; </p> <p style="position:absolute;top:506px;left:24px;white-space:nowrap" class="ft11">8 &#34; </p> <p style="position:absolute;top:523px;left:25px;white-space:nowrap" class="ft11">9 &#34; </p> <p style="position:absolute;top:539px;left:20px;white-space:nowrap" class="ft11">10 &#34; </p> <p style="position:absolute;top:555px;left:19px;white-space:nowrap" class="ft11">11 &#34; </p> <p style="position:absolute;top:571px;left:20px;white-space:nowrap" class="ft11">12 &#34; </p> <p style="position:absolute;top:587px;left:20px;white-space:nowrap" class="ft11">13 &#34; </p> <p style="position:absolute;top:604px;left:19px;white-space:nowrap" class="ft11">14 &#34; </p> <p style="position:absolute;top:619px;left:20px;white-space:nowrap" class="ft11">16 &#34; </p> <p style="position:absolute;top:636px;left:20px;white-space:nowrap" class="ft11">20 "' </p> <p style="position:absolute;top:652px;left:20px;white-space:nowrap" class="ft11">30 basenheter </p> <p style="position:absolute;top:442px;left:118px;white-space:nowrap" class="ft11">5 basenheter </p> <p style="position:absolute;top:458px;left:118px;white-space:nowrap" class="ft11">6 </p> <p style="position:absolute;top:506px;left:119px;white-space:nowrap" class="ft11">9 </p> <p style="position:absolute;top:523px;left:112px;white-space:nowrap" class="ft11">10 </p> <p style="position:absolute;top:539px;left:112px;white-space:nowrap" class="ft11">11 </p> <p style="position:absolute;top:555px;left:112px;white-space:nowrap" class="ft11">12 </p> <p style="position:absolute;top:571px;left:112px;white-space:nowrap" class="ft11">13 </p> <p style="position:absolute;top:587px;left:112px;white-space:nowrap" class="ft11">14 </p> <p style="position:absolute;top:604px;left:111px;white-space:nowrap" class="ft11">16 </p> <p style="position:absolute;top:620px;left:111px;white-space:nowrap" class="ft11">20 </p> <p style="position:absolute;top:636px;left:111px;white-space:nowrap" class="ft11">30 </p> <p style="position:absolute;top:439px;left:221px;white-space:nowrap" class="ft11">grundbeloppet f�r 3 basenheter och 4% av �terstoden; </p> <p style="position:absolute;top:458px;left:363px;white-space:nowrap" class="ft12"><b>5 </b></p> <p style="position:absolute;top:457px;left:498px;white-space:nowrap" class="ft12"><b>8%&#34; </b></p> <p style="position:absolute;top:473px;left:363px;white-space:nowrap" class="ft12"><b>6 </b></p> <p style="position:absolute;top:472px;left:461px;white-space:nowrap" class="ft12"><b>&#34; 13% &#34; </b></p> <p style="position:absolute;top:490px;left:363px;white-space:nowrap" class="ft12"><b>7 </b></p> <p style="position:absolute;top:489px;left:461px;white-space:nowrap" class="ft12"><b>&#34; 16% &#34; </b></p> <p style="position:absolute;top:506px;left:363px;white-space:nowrap" class="ft12"><b>8 </b></p> <p style="position:absolute;top:505px;left:461px;white-space:nowrap" class="ft12"><b>&#34; 20% &#34; </b></p> <p style="position:absolute;top:522px;left:363px;white-space:nowrap" class="ft12"><b>9 </b></p> <p style="position:absolute;top:521px;left:461px;white-space:nowrap" class="ft12"><b>&#34; 25% &#34; </b></p> <p style="position:absolute;top:538px;left:357px;white-space:nowrap" class="ft12"><b>10 </b></p> <p style="position:absolute;top:538px;left:461px;white-space:nowrap" class="ft12"><b>&#34; 29% &#34; </b></p> <p style="position:absolute;top:555px;left:357px;white-space:nowrap" class="ft12"><b>11 </b></p> <p style="position:absolute;top:554px;left:462px;white-space:nowrap" class="ft12"><b>&#34; 33% &#34; </b></p> <p style="position:absolute;top:571px;left:357px;white-space:nowrap" class="ft12"><b>12 </b></p> <p style="position:absolute;top:570px;left:462px;white-space:nowrap" class="ft12"><b>'" 35% &#34; </b></p> <p style="position:absolute;top:588px;left:357px;white-space:nowrap" class="ft12"><b>13 </b></p> <p style="position:absolute;top:586px;left:461px;white-space:nowrap" class="ft12"><b>&#34; 40% &#34; </b></p> <p style="position:absolute;top:604px;left:357px;white-space:nowrap" class="ft12"><b>14 </b></p> <p style="position:absolute;top:603px;left:461px;white-space:nowrap" class="ft12"><b>&#34; 45% &#34; </b></p> <p style="position:absolute;top:620px;left:357px;white-space:nowrap" class="ft12"><b>16 </b></p> <p style="position:absolute;top:619px;left:462px;white-space:nowrap" class="ft12"><b>&#34; 49% &#34; </b></p> <p style="position:absolute;top:636px;left:356px;white-space:nowrap" class="ft12"><b>20 </b></p> <p style="position:absolute;top:636px;left:462px;white-space:nowrap" class="ft12"><b>&#34; 53% &#34; </b></p> <p style="position:absolute;top:652px;left:357px;white-space:nowrap" class="ft12"><b>30 </b></p> <p style="position:absolute;top:651px;left:462px;white-space:nowrap" class="ft12"><b>&#34; 58% &#34; </b></p> <p style="position:absolute;top:709px;left:34px;white-space:nowrap" class="ft11">�nd� att statlig inkomstskatt skall uttagas med mer �n 100 procent av </p> <p style="position:absolute;top:731px;left:18px;white-space:nowrap" class="ft11">grundbeloppet, m� likv�l icke den � n�gon del av den beskattningsbara in�</p> <p style="position:absolute;top:753px;left:19px;white-space:nowrap" class="ft14">komsten bel�pande skatten uppg� till h �gre belopp �n som motsvarar 58 <br/>procent av denna inkomstdel. </p> <p style="position:absolute;top:798px;left:35px;white-space:nowrap" class="ft11">Med familjestiftelse avses i denna lag stiftelse, som enligt de f�r densam�</p> <p style="position:absolute;top:820px;left:19px;white-space:nowrap" class="ft14">ma g�llande stadgar har till huvudsakligt �ndam�l att tillgodose viss fa�<br/>miljs, vissa familjers eller best�mda personers ekonomiska intressen. </p> <p style="position:absolute;top:887px;left:35px;white-space:nowrap" class="ft11">Denna lag tr�der i kraf t den 1 januari 1979 och till�mpas f�rsta g�ngen i </p> <p style="position:absolute;top:909px;left:18px;white-space:nowrap" class="ft11">fr�ga om 1980 �rs taxering. </p> <p style="position:absolute;top:953px;left:20px;white-space:nowrap" class="ft11">P� regeringens v�gnar </p> <p style="position:absolute;top:998px;left:19px;white-space:nowrap" class="ft11">INGEMAR MUNDEBO </p> <p style="position:absolute;top:1041px;left:309px;white-space:nowrap" class="ft14">G.Bj�rne <br/>(Budgetdepartementet) </p> <p style="position:absolute;top:1098px;left:19px;white-space:nowrap" class="ft11">' Prop. 1978/79:50 bilaga 2, SkU 19 , rskr 107. </p> <p style="position:absolute;top:1114px;left:18px;white-space:nowrap" class="ft11">^ Senaste lydelse av lagens rubrik 19 74:770. </p> <p style="position:absolute;top:1132px;left:18px;white-space:nowrap" class="ft11">� Senaste lydelse 1977:1070. </p> <p style="position:absolute;top:1130px;left:715px;white-space:nowrap" class="ft11">1705 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft13">�</p> </div> </div> ;