Tax statistics. Shipping companies |
2 | Taxable income and assessed taxes for joint-stock shipping companies1. 2000-2002. NOK million |
2000 | 2001 | 2002 | |||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Taxable income | 848 | 873 | 829 | ||||||||||||||||||||||||||||||||||||
Total assessed taxes | 302 | 364 | 312 | ||||||||||||||||||||||||||||||||||||
Community tax | 237 | 244 | 232 | ||||||||||||||||||||||||||||||||||||
Tonnage tax2 | 139 | 136 | 89 | ||||||||||||||||||||||||||||||||||||
Tax deductions3 | 74 | 16 | 9 | ||||||||||||||||||||||||||||||||||||
Number of taxpayers4 | 417 | 405 | 362 | ||||||||||||||||||||||||||||||||||||
1 | Non personal taxpayers assessed according to sections 8-10 to 8-19 of the Taxation Act. |
2 | Commencing from fiscal year 2000 the tonnage tax is reduced for those vessels that have an environmental declaration. |
3 | Tax credit on divident and as of 2001 including tax deduction for tax paid to foreign country. Tax credit on divident and tax deduction for tax paid to foreign country are not deductable for tonnage tax. |
4 | Non-personal taxpayers with assessed tax before possible tax deductions. |