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Sole trader

Bookkeeping
Depreciation
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LIMITED COMPANY

Dividend close company – 3:12-Rules
Depreciation
Tax allocations

INCOME STATMENT

▶3 Operating revenue
▶4 Cost of goods, materials and certain services purchased
▶5 Other external operating expenses
▶6 Other external operating expenses
▶7 Costs for personnel
▼7 Depreciation and amortization
- ▶78 Depreciation according to plan
- ▼77 Impairment losses and reversals of impairment losses
▶8 Financial and other income
▶8 Financial and other costs
▶87 Extraordinary income and expenses
- 8710 Extraordinary income
- 8750 Extraordinary expenses
▶88 Bokslutsdispositioner
▶89 Taxes and profit for the year

1 ASSETS

▶10 Immateriella anläggningstillgångar
▶11 Land and buildings
▶12 Machinery and equipment
▶13 Financial assets
▶14 Bearing, work in progress and work in progress
▶15 Accounts receivable
▶16 Other current receivables
▶17 Prepayments and accrued income
▶18 Short-term investments
▶19 Cash and bank balances

2 EQUITY AND LIABILITIES

▶20 Own capital
▶21 Untaxed reserves
▶22 Provisions
▶23 Long-term liabilities
▶24 Current liabilities
▶25 Tax liabilities
- 2510 Tax liabilities
▶26 Tax and special excise taxes
▶27 Personnel taxes, contributions and salary deductions
▶28 Other current liabilities
▶29 Accruals and deferred income

BRANSCHSPECIFIKT

Balance sheet accounts for hotels and restaurants
Profit & Loss accounts for hotel and restaurant

TAXES, FEES, VAT

▶Income tax
- Corporate tax
Tax computation
▶Tax return
- Inocome tax return
- Preliminary tax return
▶Personnel taxes – wages
▶Moms – VAT

PERSONAL

Employee benefits
▶Tax-free benefits
▶Taxable benefits
Kupongförmåner
▶The obligation to provide monitoring data

MISCELLANEOUS EXPENSES / INCOME

▶Non-deductible expenses
Non-taxable income

7790 Reversal of impairment of certain current assets

7790 Återföring av nedskrivningar av vissa omsättningstillgångar

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LATEST NEWS

What happens in the investigation of monthly data?
Tips and recommendations from the Tax in the Finance info
Register domain names directly when you register new company name
Shorter waiting period for self-employed
Every five recruitment attempts fail
Swedish marginal tax rate second highest in the world
Shattered on youth unemployment
Proposals for patent applications in English
2012 Spring Fiscal Policy Bill
Tax rate for restaurant- and catering services for conferences
Register domain names directly when you register new company name
Shorter waiting period for self-employed
Consumer price index for March
Economic Position stabilized in March
Evaluation of policies for housework

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