Tax statistics for companies, 2002

Assessed taxes from operations on the continental shelf amounted to NOK 91.4 billion, while assessed taxes from other activities amounted to NOK 35 billion. This was respectively 7.3 billion and 4.5 billion less than in 2001. Operations on the continental shelf include companies assessed by the Petroleum Tax Act. Other operations include shipping companies and power companies assessed by special rules and other land-based activities.

Tax deduction for expenses on research and development

As of the fiscal year 2002, a tax deduction for expenses on research and development was introduced. If this deduction exceeds assessed taxes, the excess amount is paid out. A total of 1 536 non-personal taxpayers utilized this deduction, and the total deduction amounted to NOK 593 million. 1 028 of these non-personal taxpayers got a total payout of NOK 430 million.

Other deduction in taxes

Other deduction in taxes amounted to NOK 12.3 billion, a decrease from the year before. Tax deduction for tax paid to foreign country was almost doubled to NOK 2.6 billion, while tax deduction for received dividends was reduced with about NOK 1 billion and tax deduction for tax on natural resources was reduced with close to NOK 800 million.

Assessed taxes by industry

Leaving out of account continental shelf activities, the industry real estate and business activities had most assessed taxes - NOK 7.2 billion. The industry also had the highest number of taxpayers with 27 401 non-personal taxpayers, or 36,5 per cent of total non-personal taxpayers. Thereafter followed domestic trade, hotels and restaurants with NOK 6.7 billion, manufacturing, mining and quarrying with NOK 5.2 billion and financial intermediation with NOK 4.7 billion in assessed taxes.

Decrease in community tax

Total positive ordinary income for non-personal taxpayers amounted to NOK 160.5 billion, a decrease of 16.4 billion from the previous year. This resulted in assessed community tax of NOK 44.9 billion or 4.6 billion less than in 2001.

Fewer taxpayers

The number of non-personal taxpayers was around 161 000 in 2002, an increase of 1 500 from the previous year. About 47 per cent of all non-personal taxpayers got assessed taxes.

Tables:

• Table 1 Number of non-personal taxpayers, total assessed taxes and tax deductions. 2000-2002. NOK million
• Table 2 Number of non-personal taxpayers, net property, positive ordinary income, taxes and tax deductions, by main industry. 2002. NOK million
• Table 3 Percentage share of taxpayers in tax position by main industry. 2001 and 2002
• Table 4 Number of non-personal taxpayers and assessed taxes, total and by county. 2001 and 2002. NOK million