1.1 Direkte indtægter, interne omfordeling og endelige anvendelse for offentlig forvaltning og service Nationalregnskabsopgørelse...

Transkript

1 5,QGKROGVIRUWHJQHOVH 'HILQLWLRQHUDIJU QVQLQJHURJRSJ UHOVHVPHWRGHU 1.1 Definition af obligatoriske ydelser Afgrænsning og opdeling af offentlig forvaltning og service Definition af specielt modsvarende ydelser Talmæssig sammenfatning Periodisering Direkte indtægter, interne omfordeling og endelige anvendelse for offentlig forvaltning og service Nationalregnskabsopgørelse 'HQVDPOHGHEHVNDWQLQJ 2.1 Registreringsprincipper Den statistiske enhed Fordeling af skatter og afgifter efter provenumodtagende del af offentlig forvaltning og service Fordeling af skatter og afgifter efter skatteart Fordeling af skatter og afgifter på nationalregnskabsgrupper Beskatningniveauet Databanken for den samlede beskatning EU's egne indtægter Den samlede beskatning fordelt efter modtagende delsektor Den samlede beskatning fordelt efter skatteart Den samlede beskatning fordelt på nationalregnskabsgrupper Skattetrykket fordelt på nationalregnskabsgrupper Den samlede beskatning fordelt på de enkelte skatter og afgifter samt efter modtagende delsektor og skatteart... 40,QGEHWDOLQJHUDIVNDWWHURJDIJLIWHU 3.1 Indbetalingerne og deres fordeling på skattearter Statens afregning med kommunerne A Indbetalinger af skatter og afgifter. Hovedoversigt B Indbetalinger af skatter og afgifter. Hovedoversigt NDWWHUHVWDQFHU 4. Skatterestancer Skatte- og afgiftsrestancer inkl. udgiftsførte, men fortsat retskraftige restancer ultimo Skatte- og afgiftsrestancer ekskl. udgiftsførte, men fortsat retskraftige restancer ultimo Udgiftsførte skatte- og afgiftsrestancer i årene HUVRQEHVNDWQLQJHQ 5.1 Skattereform 1998 ("Pinsepakken") Nye skattesatser og -regler... 67

2 Den særlige pensionsopsparing Ejendomsværdiskat Beskatning før afkast af pensionsformuer Skattegrundlag Almindelig personbeskatning Virksomhedsordningen Kapitalafkastordningen Skatteberegningen Skattearter og udskrivningsprocenter Forskudsskat - slutskat Forskudsregistreringen Personbeskatningen fordelt på persongrupper Ophørte skattearter Beregnet indkomstskattetryk for forskellige indkomstniveauer Indkomstskatter i procent af den samlede skattepligtige indkomst Oversigt over de vigtigste træk ved personbeskatningen Den kommunale personbeskatning samt kirkeskatten i 1999 og Den amtskommunale personbeskatning i 1999 og Skatteydernes indkomster og skatter for indkomstårene Hovedoversigt Skatteyderne fordelt efter størrelsen af deres overskydende skat mv. i indkomståret Skatteyderne fordelt efter størrelsen af deres restskat mv. i indkomståret Indkomster og fradrag ved slutligningen i indkomstårene Indkomster, fradrag og skatter fordelt efter den personlige indkomsts størrelse i indkomståret Indkomster, fradrag og skatter fordelt på socioøkonomiske grupper i indkomståret Slutskatter 1998 fordelt på kommuner (slutligningskommuner) Ordinær forskudsregistrering for indkomstårene 1999 og Hovedoversigt Antal skattepligtige personer ved den ordinære forskudsregistrering for indkomstårene 1999 og A-skatteydere fordelt efter størrelse af trækprocenten Indkomster og skatter ved forskudsregistreringen for indkomståret Forskudsregistrerede indkomster, fradrag og skatter efter sambeskatningsforhold i indkomståret De skattepligtige fordelt efter den skattepligtige indkomsts størrelse HOVNDEVEHVNDWQLQJHQ 6.1 Det lovgivningsmæssige grundlag Skatteberegning Selskabsskatteadministrationen Tabellerne Antal selskaber mv. efter ansat indkomst 1998 og Selskaber med negativ ansat indkomst 1998 og Skatteydende selskaber mv og Selskaber mv. fordelt efter størrelsen af den beregnede skat

3 6.5 Pålignet selskabsskat fordelt på erhvervshovedgrupper 1998 og Antal selskaber mv. fordelt efter branche og størrelsen af den pålignede selskabsskat Selskabsskat fordelt efter branche og størrelsen af den pålignede selskabsskat Kommunernes selskabsskatteprovenu (MHQGRPVEHVNDWQLQJHQ 7.1 Grundlaget for ejendomsbeskatningen Den kommunale beskatning Grundskyld Dækningsafgift Den amtskommunale beskatning Tabellerne Oversigt over de forskellige ejendomsskatter i skatteårene 1999 og Ejendomsvurderinger og -beskatning. Hele landet 1998 og Den samlede ejendomsbeskatning fordelt på skattearter Grundlaget for ejendomsbeskatningen i skatteåret Udskrivningspromiller for ejendomsbeskatningen 1999 og Udskrevne ejendomsskatter i skatteåret Amtskommunal grundskyld Kommunal grundskyld ROGRJIRUEUXJVDIJLIWHU 8.1 Bogførte told og forbrugsafgifter Afgiftsændringer mv. i 1999 og starten af Oversigt over afgiftssatser Told og importafgifter Merværdiafgift (moms) Arbejdsmarkedsbidrag (AMBI) Lønsumsafgift Afgifter af motorkøretøjer Energiafgifter Miljøafgifter Afgift af spiritus, vin og øl Afgift af ikke-alkoholiske drikke Afgift af chokolade og sukkervarer mv Tobaksafgifter Afgift af radio-, TV-modtager o.l Afgifter i øvrigt EU-afregninger Bogførte told og forbrugsafgifter ,QWHUQDWLRQDOHVDPPHQOLJQLQJHU 9.1 Beskatningens absolutte omfang Beskatningsniveauet Skattestrukturen Skatternes fordeling på modtagende delsektor

4 8 9.1 Samlede skatter og afgifter i pct. af bruttonationalproduktet i markedspriser i forskellige lande Samlede skatter og afgifter i forskellige lande Samlede skatter og afgifter relativt fordelt efter modtagende delsektor i forskellige lande 1985 og Samlede skatter og afgifter pr. indbygger i forskellige lande Samlede skatter og afgifter fordelt efter skatteart og angivet i pct. af bruttonationalproduktet i markedspriser i forskellige lande 1985 og Samlede skatter og afgifter relativt fordelt efter skatteart i forskellige lande 1985 og )LJXUHU %LODJ 'DQPDUNV6WDWLVWLN 2.1 Den samlede beskatning fordelt efter modtagende delsektor Den samlede beskatning fordelt efter skatteart Den samlede beskatning fordelt på nationalregnskabsgrupper Skattetrykket fordelt på nationalregnskabsgrupper Forskellige skattetryksmål Indkomstskatter i procent af den samlede skattepligtige indkomst Samlede skatter og afgifter i procent af bruttonationalproduktet i markedspriser i forskellige lande 1985 og Summary in English Stikordsregister Danmarks Statistik informerer Priser på Danmarks Statistiks publikationer

5 9 &RQWHQV 'HILQLWLRQVFRQFHSWVDQGFRPSLODWLRQPHWKRGV 1.1 Definition of compulsory transfers Delimitation and division by levels of general government Definition of requited transfers Summary in figures Reference periods The receipts from outside, their internal reallocation and the final disbursements of general government National accounts specification RWDOWD[DWLRQ 2.1 Registration principles Statistical units Taxes and duties by receiving sub-sector Taxes and duties by types of tax Taxes and duties by national accounts groups Tax level The data bank for total taxation Own receipts of the EU Total taxation , by receiving sub-sector Total taxation , by type of tax Total taxation , by national accounts groups The incidence of taxation in , by national accounts Total taxation , by individual taxes and duties and by receiving sub-sector and type of tax D\PHQWVRIWD[HVDQGGXWLHV 3.1 The payments and their distribution by types of tax Negative income tax and settlement of accounts with local government A Payments of taxes and duties. Summary B Payments of taxes and duties. Summary YHUGXHWD[ 4. Overdue tax Taxes and duties in arrears including arrears charged to revenue but still legally binding at end of Taxes and duties in arrears excluding arrears charged to revenue but still legally binding at end of Taxes and duties in arrears charged to revenue HUVRQDOWD[DWLRQ 5.1 Tax reform 1998 ("Pinsepakken") New tax rates and rules Special pension-scheme savings... 68

6 Tax on imputed income from owner-occupied dwelling Tax on yields of certain pension scheme assets Basis of taxation Ordinary personal taxation Corporation tax scheme Capital yield scheme Tax assessment Types and rates of taxation Provisional tax - final tax Advance assessment Personal taxation analysed by person groups Cancelled taxes The income tax incidence at selected income levels Income taxes as percentage of total taxable income Basic features of personal taxation Local government personal taxation and church tax 1999 and County tax on personal incomes 1999 and Taxpayers, incomes and taxes Summary Taxpayers analysed by size of tax overpayment (incl. interest added) Taxpayers analysed by size of tax underpayment (incl. interest added) Incomes and deductions for Incomes, deductions and taxes, by size of personal income in the income year Incomes, deductions and taxes, by socio-economic groups in the income year Final taxes 1998, by municipalities General advance assessment of income for 1999 and Summary Taxable population according to the general advance assessments of income for 1999 and A-taxpayers by size of witholding-tax rate General advance assessment of income and taxes for the income year Advance assessed incomes, deductions and taxes, by separate/joint taxation, for the income year Taxable persons by size of taxable income D[DWLRQRIFRUSRUDWLRQV 6.1 Legal basis Tax assessment Corporation tax administration Tables Corporations, etc., by size of assessed income 1998 and Corporations with negative assessed income 1998 and Taxpaying corporations, etc and Corporations etc., by size of tax levied Corporation tax levied, by main groups of industries 1998 and Number of corporations, etc., by main groups of industries and size of tax levies Corporation tax, by main groups of industries and size of tax levied Corporation tax revenues of municipalities

7 7D[DWLRQRIUHDOSURSHUW\ 7.1 Valuation of real property Municipal taxation Land tax Reimbursement duty County taxation Tables The different types of taxes on real property in the fiscal year 1999 and Valuation and taxation of real property. Denmark, total, 1998 and Total taxation of real property, by type of tax The basis for taxation of real property in the fiscal year Tax rates (per 1000) for taxation of real property 1999 and Taxes levied on real property in the fiscal year County land tax Municipal land tax &XVWRPVDQGH[FLVHGXWLHV 8.1 Customs and excise duties levied Change in duty rates i 1999 and the beginning af Summary of rates of duties Customs and import duties Value added tax (VAT) Labour market contributions Wage and salery costs duty Motor vehicle duties Duty on energy products Enviromental duties Duty on spirits, wine and beer Duties on non-alcoholic beverages Duties on chocolate, sugar confectionery, etc Tobacco duties Duty on radio and television receivers, etc Other duties European Union schemes Customs and excise duties levied ,QWHUQDWLRQDOFRPSDULVRQV 9.1 Tax revenues Tax levels Tax structure Distribution of taxes by receiving sub-sectors Total taxes and duties as percentage of gross domestic products at market prices in various countries Total taxes and duties in various countries Percentage distribution of total taxes and duties by receiving sub-sector in various countries 1985 and Total taxes and duties per capita in various countries

8 Tax type revenues as percentage of gross domestic products at market prices in various countries 1985 and Tax type revenues as percentage of total taxes and duties in various countries 1985 and &KDUWV $QQH[ 6WDWLVWLFV'HQPDUN 2.1 Total taxes and duties , by receiving sub-sector Total taxes and duties , by type of tax Total taxes and duties , by national accounts groups Tax level , by national accounts groups Tax level measures Income taxes as percentage of total taxable income Total taxes and duties as percentage of gross domestic products at market prices in various countries 1985 and Summary in English Index Information about Statistics Denmark Publications issued by Statistics Denmark