Foran årsoppgjøret 2012 - Norges Bondelag

Renter — gjeldsforsikring — betalingsomkostninger ................................................................................ 54
Rentestøtte ...................................................................................................................................................... 54
Renter på restskatt ......................................................................................................................................... 55
Studiereiser, kurs, reiseutgifter, bevertning, gaver mv. ............................................................................ 55
Studiereiser og kurs ................................................................................................................................... 55
Reise ............................................................................................................................................................ 55
Reise med overnatting ............................................................................................................................... 55
Overtid .......................................................................................................................................................... 55
Bevertning ................................................................................................................................................... 56
Gaver ............................................................................................................................................................ 56
Telefon – elektronisk kommunikasjon (EK) ................................................................................................ 56
Vedlikehold - definisjon .................................................................................................................................. 57
Rivningskostnader .......................................................................................................................................... 57
Utgifter til kost og losji .................................................................................................................................... 58
Innskuddspensjonsordning med skattefradrag for næringsdrivende ...................................................... 58
Individuelle pensjonsavtaler .......................................................................................................................... 58
Premie til frivillig syke- og ulykkesforsikring, premie til frivillig yrkesskadetrygd og næringsdrivendes
premie til egen tilleggstrygd for sykepenger fra folketrygden .................................................................. 58
Kontingenter .................................................................................................................................................... 60
Gaver til visse frivillige organisasjoner mv. ................................................................................................. 60
Boligsparing for ungdom - BSU .................................................................................................................... 60
Utleie av fritidshus .......................................................................................................................................... 60
Minstefradrag og lønnsfradrag ..................................................................................................................... 61
Jordbruksfradrag ............................................................................................................................................ 61
Formuesansettelse på fast eiendom ........................................................................................................... 62
Virksomhet/hobby ........................................................................................................................................... 64
Skattepliktig virksomhet eller ikke? .............................................................................................................. 64
Fritak for innsending av næringsoppgave mv. ........................................................................................... 64
Lønnsoppgaver ............................................................................................................................................... 65
Skogfond .......................................................................................................................................................... 65
Biomasse - ved ............................................................................................................................................... 66
Uttak av tømmer til eget bruk ....................................................................................................................... 67
Rotsalg av tømmer ......................................................................................................................................... 67
Utbetalt utbytte og utvidelser av andeler i samvirket ................................................................................ 67
Juletre- og pyntegrøntproduksjon ................................................................................................................ 68
Kort om deltakermodellen – ANS/DA .......................................................................................................... 68
Arveavgift ......................................................................................................................................................... 70
Samboere .................................................................................................................................................... 71
Driftsmidler mv. som delvis nyttes i virksomhet og delvis privat ............................................................. 71
Bondelagets Servicekontor AS © Side 5