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Nye poster om offentlig støtte i skattemeldingen for aksjeselskap

<p><span>Rettledningen til RF-1028 lister opp 27 ordninger som anses være offentlig støtte, se vedlegg. De mest vanlige vil nok være differensiert arbeidsgiveravgift, forskjellige EL-bil fordeler, redusert elavgift for industrien og skattefunn.&nbsp;I tillegg skal det blant annet rapporteres om aksjeselskapet var i økonomiske vanskeligheter ved siste avlagte regnskapsår.</span></p>
<p><strong><span>Vurdering om selskapet var i økonomiske vanskeligheter sist avlagte regnskapsår</span></strong></p>
<p><span>Rettledningen definerer videre hvordan foretakene skal beregne om de var i økonomiske vanskeligheter. Blant annet anses en virksomhet være i økonomiske vanskeligheter dersom "mer enn halvparten av tegnet aksjekapital i selskapet har forsvunnet som følge av akkumulerte tap (unntatt for SMB som har eksistert i mindre enn tre år)".</span></p>