Tax statistics for companies, 2000

Assessed tax from offshore activities increased by NOK 67.8 billion, while assessed tax from land-based activities increased by NOK 8 billion. Offshore activities include activities in association with oil and gas extraction on the Norwegian continental shelf and shipping activities assessed in accordance with the special rules for shipping companies. Assessed tax from shipping activities amounted only to NOK 300 million, an increase of NOK 95 million from the previous year. The following presentation will leave out operations on the continental shelf.

Assessed tax and tax deductions

Total taxable income for activities other than continental shelf activities amounted to NOK 177.6 billion, an increase of NOK 45.2 billion or 34 per cent compared to the previous year. Total assessed tax after tax deductions amounted to NOK 41.4 billion. Assessed community tax was NOK 49.7 billion, an increase of NOK 12.7 billion from the previous year. In addition, taxes assessed on power companies and shipping companies, and also assessed property tax on banking, cooperative societies for buying and selling and so on, amounted to a total of NOK 2.3 billion. Total deduction in taxes amounted to NOK 10.5 billion. Tax deduction for received dividends increased by NOK 3.1 billion or as much as 63 per cent compared to 1999. Tax deduction for tax on natural resources increased by almost NOK 500 million in the same period. The latter is a deduction that can be requested in the community tax and the excess may be carried forward as a deduction next year.

Assessed tax by industry

Leaving out of account continental shelf activities, it was the industry real estate and business activities that contributed the most to total assessed tax with more than NOK 10 billion or 24 per cent. The industry has the highest number of taxpayers with close to 27 700 non-personal taxpayers. Thereafter followed manufacturing, mining and quarrying with NOK 6.6 billion, financial intermediation with NOK 6.4 billion and domestic trade, hotels and restaurants with NOK 6.1 billion in assessed tax. The number of taxpayers in these industries were 6 579, 1 442 and 20 786 respectively. Assessed tax for the financial intermediation industry amounted to more than 15 per cent of the total with less than 2 per cent of the total number of taxpayers.

Number of taxpayers

The number of non-personal taxpayers has increased by more than 11 600 from 1998 to 2000, while the share in tax position has been stable with 49 per cent. Joint-stock companies constitute the largest share of non-personal taxpayers with close to 149 000 non-personal taxpayers or 95 per cent. The share of joint-stock companies that are in tax position has been stable with 48 per cent.

Tables:

• Table 1 Number of non-personal taxpayers, total assessed taxes and tax deductions. 1998 - 2000. Million kroner
• Table 2 Number of non-personal taxpayers, net property, taxable income, taxes and tax deductions by taxpayer group, excluding oil and gas extraction companies. 2000. Million kroner
• Table 3 Number of non-personal taxpayers, net property, taxable income, taxes and tax deductions by main industry , excluding oil and gas extraction companies . 2000. Million kroner
• Table 4 Percentage share of non-personal taxpayers in tax position by taxpayer group. 1998 - 2000