Tax statistics. Shipping companies |
2 | Taxable income and assesed taxes for joint-stock companies assesed according to sections 8-10 to 8-19 of the Taxation Act. 1996-2000. Thousand kroner |
1996 | 1997 | 1998 | 1999 | 2000 | |||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Number of companies with amount | Amout thousand kroner | Number of companies with amount | Amout thousand kroner | Number of companies with amount | Amout thousand kroner | Number of companies with amount | Amout thousand kroner | Number of companies with amount | Amout thousand kroner | ||||||||||||||||||||||||||||||
Taxable income | |||||||||||||||||||||||||||||||||||||||
Positive net financial income | 63 | 79 581 | 174 | 314 381 | 186 | 385 862 | 164 | 437 279 | 206 | 709 427 | |||||||||||||||||||||||||||||
Of this allowance for high equity | 38 | 22 477 | 136 | 129 138 | 140 | 85 027 | 100 | 127 867 | 141 | 171 972 | |||||||||||||||||||||||||||||
+ Taxable dividend income | 5 | 4 415 | 22 | 137 789 | 35 | 123 594 | 33 | 88 221 | 25 | 137 840 | |||||||||||||||||||||||||||||
+ Other taxable income | 10 | 29 764 | 26 | 28 520 | 5 | 2 197 | .. | .. | .. | 471 | |||||||||||||||||||||||||||||
= Total taxable income | 76 | 113 759 | 204 | 480 690 | 203 | 511 653 | 181 | 525 500 | 213 | 847 738 | |||||||||||||||||||||||||||||
Assessed taxes | |||||||||||||||||||||||||||||||||||||||
Income tax to municipal and county1 | 76 | 8 247 | 204 | 32 446 | . | . | . | . | . | . | |||||||||||||||||||||||||||||
+ Community tax | 76 | 23 605 | 204 | 102 145 | 203 | 143 261 | 181 | 147 138 | 213 | 237 364 | |||||||||||||||||||||||||||||
+ Tonnage tax2 | 120 | 16 659 | 385 | 44 724 | 368 | 83 300 | 329 | 77 583 | 286 | 138 722 | |||||||||||||||||||||||||||||
= Total tax before deduction for taxes on received dividend | 158 | 48 511 | 492 | 179 315 | 472 | 226 560 | 425 | 224 721 | 417 | 376 086 | |||||||||||||||||||||||||||||
Deduction for taxes on received dividend3 | 9 | 6 614 | 18 | 5 862 | 16 | 15 000 | 27 | 18 489 | 24 | 74 123 | |||||||||||||||||||||||||||||
Total tax after dedection for taxes on received dividend | 158 | 41 897 | 491 | 173 453 | 471 | 211 560 | 425 | 206 232 | 416 | 301 963 | |||||||||||||||||||||||||||||
1 | Income tax to municipal and county ceased from fiscal year 1998. |
2 | Commencing from fiscal year 2000 the tonnage tax is reduced for those vessels that have an environmental declaration. For vessels the joint-stock companies owns directly, the environmental reduction represented 4 729 000 kroner in fiscal year 2000. |
3 | Deduction for taxes on received dividend is not deductable for tonnage tax. |