<dokumentstatus><dokument>
 <hangar_id>2217424</hangar_id>
 <dok_id>GT02Sf286</dok_id>
 <rm>2005/06</rm>
 <beteckning>Sf286</beteckning>
 <typ>mot</typ>
 <subtyp>Enskild motion</subtyp>
 <doktyp>mot</doktyp>
 <typrubrik>Motion 2005/06:Sf286 av Per Bill (m)</typrubrik>
 <dokumentnamn>Motion</dokumentnamn>
 <debattnamn>Motion</debattnamn>
 <tempbeteckning>m1610</tempbeteckning>
 <organ>SfU</organ>
 <mottagare></mottagare>
 <nummer>286</nummer>
 <slutnummer>0</slutnummer>
 <datum>2005-10-02 00:00:00</datum>
 <systemdatum>2006-01-25 14:50:45</systemdatum>
 <publicerad>2005-10-03 09:19:02</publicerad>
 <titel>Egenavgifter för egenföretagarna</titel>
 <subtitel>av Per Bill (m)</subtitel>
 <status>Trycklov</status>
 <htmlformat></htmlformat>
 <relaterat_id></relaterat_id>
 <source></source>
 <sourceid></sourceid>
 <dokument_url_text>https://data.riksdagen.se/dokument/GT02Sf286/text</dokument_url_text>
 <dokument_url_html>https://data.riksdagen.se/dokument/GT02Sf286</dokument_url_html>
 <dokumentstatus_url_xml>https://data.riksdagen.se/dokumentstatus/GT02Sf286</dokumentstatus_url_xml>
 <html>
    &lt;h1 class="Hemstl_rubrik"&gt;F&amp;ouml;rslag till riksdagsbeslut&lt;/h1&gt;
    &lt;p class="Hemstl_att,HemstPunkt,HemstPunktFlera,Hemst&amp;auml;llansPunkt,F&amp;ouml;rslagstext" style="word-break-inside: hyphenate;"&gt;Riksdagen tillk&amp;auml;nnager f&amp;ouml;r regeringen som sin mening vad i motionen anf&amp;ouml;rs om en halvering av egenavgifterna f&amp;ouml;r egenf&amp;ouml;retagare.&lt;/p&gt;
    &lt;h1 class="heading&amp;#160;1"&gt;Motivering&lt;/h1&gt;
    &lt;p class="Normal,BeslutDnr" style="word-break-inside: hyphenate;"&gt;Sverige beh&amp;ouml;ver fler entrepren&amp;ouml;rer. Det &amp;auml;r n&amp;ouml;dv&amp;auml;ndigt om v&amp;aring;rt land skall bli ett dynamiskt och fram&amp;aring;tskridande s&lt;span style="letter-spacing: -0.1pt;"&gt;amh&amp;auml;lle. Fler m&amp;auml;nniskor b&amp;ouml;r bli f&amp;ouml;retaga&lt;/span&gt;re. D&amp;aring; realiseras id&amp;eacute;er, nya sp&amp;auml;nnande l&amp;ouml;sningar pr&amp;ouml;vas och m&amp;auml;nniskor och samh&amp;auml;lle berikas. I entrepren&amp;ouml;rsandan ligger tv&amp;aring; viktiga komponenter: Dels str&amp;auml;van efter ekonomiskt oberoende; att bygga en verksamhet p&amp;aring; en id&amp;eacute; och d&amp;auml;rmed g&amp;ouml;ra sig sj&amp;auml;lv och andra rika, dels str&amp;auml;van efter oberoende; som egenf&amp;ouml;retagare &amp;auml;r m&amp;auml;nniskan verkligen sin egen lyckas smed. &lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;Verklig tillv&amp;auml;xt skapas av kreativa m&amp;auml;nniskor som startar och driver f&amp;ouml;retag. Mona Sahlin har kallat sm&amp;aring;f&amp;ouml;retagarna f&amp;ouml;r &lt;span style="font-style: italic;"&gt;”v&amp;aring;r tids hj&amp;auml;ltar”&lt;/span&gt;. Det l&amp;aring;ter bra, men regeringen g&amp;ouml;r dessv&amp;auml;rre alldeles f&amp;ouml;r lite f&amp;ouml;r att uppmuntra och underl&amp;auml;tta f&amp;ouml;retagande.&lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;Svenska egenf&amp;ouml;retagare m&amp;ouml;ter en m&amp;auml;ngd problem som har att g&amp;ouml;ra med omst&amp;auml;ndlig byr&amp;aring;krati, on&amp;ouml;diga regler och ogynnsamma villkor. &lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;Om en egenf&amp;ouml;retagare blir arbetsl&amp;ouml;s, utan uppdrag eller kunder, och har en a-kassef&amp;ouml;rs&amp;auml;kring kan den ej utnyttjas utan att f&amp;ouml;retaget f&amp;ouml;rklaras vilande eller avregistreras. Det inneb&amp;auml;r att ingen aktivitet f&amp;aring;r ske i f&amp;ouml;retaget, t.ex. att s&amp;ouml;ka upp nya uppdrag och kunder. Det &amp;auml;r ingen bra regel d&amp;auml;rf&amp;ouml;r att f&amp;ouml;ljden av den blir att m&amp;aring;nga f&amp;ouml;retag tvingas g&amp;aring; i konkurs och egenf&amp;ouml;retagaren blir kvar l&amp;auml;ngre i arbetsl&amp;ouml;shet &amp;auml;n n&amp;ouml;dv&amp;auml;ndigt eller h&amp;auml;nvisas till att vara anst&amp;auml;lld av n&amp;aring;gon annan. &lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;Egenf&amp;ouml;retagarna har sv&amp;aring;rt att utj&amp;auml;mna inkomster &amp;ouml;ver &amp;aring;ren. Ett framg&amp;aring;ngsrikt &amp;aring;r blir v&amp;auml;ldigt h&amp;aring;rt beskattat, vilket l&amp;auml;mnar lite &amp;ouml;ver som reserv om kommande &amp;aring;r blir s&amp;auml;mre. &lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;De st&amp;ouml;rsta hindren f&amp;ouml;r egenf&amp;ouml;retagarna &amp;auml;r de h&amp;ouml;ga skatterna. Tabellen visar skattekilarna f&amp;ouml;r en egenf&amp;ouml;retagare med en l&amp;ouml;n p&amp;aring; 15 000 kr i m&amp;aring;naden. &lt;/p&gt;
    &lt;table style="border-bottom-style: none; border-left-style: none; border-right-style: none; border-collapse: collapse; border-top-style: none; margin-left: 0.0mm; margin-right: auto; table-layout: fixed; width: 105.73mm;"&gt;
      &lt;colgroup&gt;&lt;col width="163"/&gt;&lt;col width="123"/&gt;&lt;col width="113"/&gt;&lt;/colgroup&gt;
      &lt;tbody&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-top: 1.06mm; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;Nettol&amp;ouml;n&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.29mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;10 365 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.13mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;10 565 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-top: 1.06mm; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;Bruttol&amp;ouml;n&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.29mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;15 000 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.13mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;15 351 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-top: 1.06mm; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;Egenavgifter: 31,01% &lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.29mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;4 651 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.13mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;4 760 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-top: 1.06mm; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;Fakturera,exkl.. moms&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.29mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;19.651 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.13mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;20.111 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-top: 1.06mm; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;Fakturera, inkl. moms&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.29mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;24 564 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-right: 1.13mm; margin-top: 1.06mm; text-align: right; word-break-inside: hyphenate; font-size: 8.0pt;"&gt;25 139 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
      &lt;/tbody&gt;
    &lt;/table&gt;
    &lt;p class="Normal,BeslutDnr" style="word-break-inside: hyphenate;"&gt;Exemplet illustrerar det orimliga i systemet. F&amp;ouml;r att en egenf&amp;ouml;retagare skall kunna lyfta en bruttol&amp;ouml;n p&amp;aring; 15 000 kr i m&amp;aring;naden m&amp;aring;ste han fakturera 24 564 kr, inklusive moms. Hans nettol&amp;ouml;n blir d&amp;aring; 10 365 kr. Skillnaden mellan vad egenf&amp;ouml;retagaren f&amp;aring;r i sin pl&amp;aring;nbok och vad kunden betalar &amp;auml;r 14 199 kr. En skatte&amp;shy;kil p&amp;aring; n&amp;auml;stan 58 %. &lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;F&amp;ouml;r att f&amp;aring; ytterligare 200 kronor i pl&amp;aring;nboken m&amp;aring;ste egenf&amp;ouml;retagaren fakturera 25 139 kr, dvs. 575 kr mer. Det ger en marginaleffekt p&amp;aring; 62,5 %. Det kan m&amp;ouml;jligen f&amp;ouml;rklara de h&amp;ouml;ga incitamenten att arbeta svart i st&amp;auml;llet.&lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="margin-bottom: 1.06mm; word-break-inside: hyphenate;"&gt;Om Sverige skall bli det innovativa nyf&amp;ouml;retagarland som &amp;auml;r n&amp;ouml;dv&amp;auml;ndigt och &amp;ouml;nskv&amp;auml;rt m&amp;aring;ste villkoren f&amp;ouml;r egenf&amp;ouml;retagare f&amp;ouml;rb&amp;auml;ttras. Ett f&amp;ouml;rsta steg kan vara att halvera deras egenavgifter. Detta skulle ge f&amp;ouml;ljande effekt p&amp;aring; exemplet ovan:&lt;/p&gt;
    &lt;table style="border-bottom-style: none; border-left-style: none; border-right-style: none; border-collapse: collapse; border-top-style: none; margin-left: 0.0mm; margin-right: auto; table-layout: fixed; width: 105.73mm;"&gt;
      &lt;colgroup&gt;&lt;col width="163"/&gt;&lt;col width="123"/&gt;&lt;col width="113"/&gt;&lt;/colgroup&gt;
      &lt;tbody&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.27mm; margin-right: 1.27mm; margin-top: 1.06mm; text-indent: 1.29mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;Nettol&amp;ouml;n&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.31mm; margin-right: 1.31mm; margin-top: 1.06mm; text-align: right; text-indent: 4.87mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;10 365 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.2mm; margin-right: 1.2mm; margin-top: 1.06mm; text-align: right; text-indent: 5.1mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;10 565 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.27mm; margin-right: 1.27mm; margin-top: 1.06mm; text-indent: 1.29mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;Bruttol&amp;ouml;n&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.31mm; margin-right: 1.31mm; margin-top: 1.06mm; text-align: right; text-indent: 4.87mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;15 000 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.2mm; margin-right: 1.2mm; margin-top: 1.06mm; text-align: right; text-indent: 5.1mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;15 351 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.27mm; margin-right: 1.27mm; margin-top: 1.06mm; text-indent: 1.29mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;Egenavgifter: 15,5%&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.31mm; margin-right: 1.31mm; margin-top: 1.06mm; text-align: right; text-indent: 4.87mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;2 325 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.2mm; margin-right: 1.2mm; margin-top: 1.06mm; text-align: right; text-indent: 5.1mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;2 379 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.27mm; margin-right: 1.27mm; margin-top: 1.06mm; text-indent: 1.29mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;Fakturera, exkl. moms&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.31mm; margin-right: 1.31mm; margin-top: 1.06mm; text-align: right; text-indent: 4.87mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;17 325 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.2mm; margin-right: 1.2mm; margin-top: 1.06mm; text-align: right; text-indent: 5.1mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;17 730 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 43.22mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.27mm; margin-right: 1.27mm; margin-top: 1.06mm; text-indent: 1.29mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;Fakturera, inkl. moms&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 32.51mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.31mm; margin-right: 1.31mm; margin-top: 1.06mm; text-align: right; text-indent: 4.87mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;21 656 kr&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 0.71mm; padding-right: 0.71mm; padding-top: 0.0mm; vertical-align: top; width: 30.01mm;"&gt;
            &lt;p class="Normal,BeslutDnr" style="line-height: 10.0pt; margin-left: 1.2mm; margin-right: 1.2mm; margin-top: 1.06mm; text-align: right; text-indent: 5.1mm; word-break-inside: hyphenate; font-size: 8.0pt; color: #000000;"&gt;22 162 kr&lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
      &lt;/tbody&gt;
    &lt;/table&gt;
    &lt;p class="Normal,BeslutDnr" style="word-break-inside: hyphenate;"&gt;Med halverade egenavgifter kan f&amp;ouml;retagaren fakturera 2&amp;nbsp;908 kr mindre f&amp;ouml;r att f&amp;aring; ut motsvarande l&amp;ouml;n. Det s&amp;auml;nker hans reella skatt till 11&amp;nbsp;291 kr, vilket inneb&amp;auml;r 52 % i st&amp;auml;llet f&amp;ouml;r 58. &lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;F&amp;ouml;r att f&amp;aring; ytterligare 200 kr i pl&amp;aring;nboken beh&amp;ouml;ver egenf&amp;ouml;retagaren nu bara fakturera 506 kr mer, vilket s&amp;auml;nker marginaleffekten till 60 %. L&amp;aring;ngt ifr&amp;aring;n tillr&amp;auml;ckligt men &amp;auml;nd&amp;aring; en b&amp;ouml;rjan. &lt;/p&gt;
    &lt;p class="Normal&amp;#160;Indent,Normal_indrag,Normal&amp;#160;Indrag" style="word-break-inside: hyphenate;"&gt;P&amp;aring; sikt kr&amp;auml;vs det om&lt;span style="letter-spacing: -0.1pt;"&gt;fattande skattes&amp;auml;nkningar f&amp;ouml;r att trygga b&amp;auml;ttre och fria&lt;/span&gt;re villkor f&amp;ouml;r medborgarna. S&amp;auml;nkningen av egenavgifterna &amp;auml;r dock en &amp;aring;tg&amp;auml;rd som &amp;auml;r enkel och m&amp;ouml;jlig att genomf&amp;ouml;ra redan i morgon. &lt;/p&gt;
    &lt;table style="border-bottom-style: none; border-left-style: none; border-right-style: none; border-collapse: collapse; border-top-style: none; margin-left: -1.23mm; margin-right: auto; table-layout: fixed; width: 107.48mm;"&gt;
      &lt;colgroup&gt;&lt;col width="203"/&gt;&lt;col width="203"/&gt;&lt;/colgroup&gt;
      &lt;tbody&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.23mm; padding-right: 1.23mm; padding-top: 0.0mm; vertical-align: top; width: 53.73mm;"&gt;
            &lt;p class="UnderskriftDatum" style="margin-top: 4.23mm;"&gt;Stockholm den 2 oktober 2005&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.23mm; padding-right: 1.23mm; padding-top: 0.0mm; vertical-align: top; width: 53.75mm;"&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.23mm; padding-right: 1.23mm; padding-top: 0.0mm; vertical-align: top; width: 53.73mm;"&gt;
            &lt;p class="Underskrifter"&gt;Per Bill (m)&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="top" colspan="1" style="border-bottom-style: hidden; border-bottom-color: #000000; border-left-style: hidden; border-left-color: #000000; border-right-style: hidden; border-right-color: #000000; border-top-style: hidden; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.23mm; padding-right: 1.23mm; padding-top: 0.0mm; vertical-align: top; width: 53.75mm;"&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
      &lt;/tbody&gt;
    &lt;/table&gt;
</html>
</dokument>
<dokforslag>
<forslag>
<nummer>0</nummer>
<beteckning>0</beteckning>
<lydelse>Riksdagen tillkännager för regeringen som sin mening vad i motionen anförs om en halvering av egenavgifterna för egenföretagare.</lydelse>
<lydelse2></lydelse2>
<utskottet> Avslag</utskottet>
<kammaren>Avslag</kammaren>
<behandlas_i>2005/06:SfU11</behandlas_i>
<behandlas_i_punkt>?</behandlas_i_punkt>
<kammarbeslutstyp>Röstning</kammarbeslutstyp>
<intressent></intressent>
<avsnitt></avsnitt>
<grundforfattning></grundforfattning>
<andringsforfattning></andringsforfattning>
</forslag>
</dokforslag>
<dokaktivitet>
<aktivitet>
<kod>INL</kod>
<namn>Inlämning</namn>
<datum>2005-10-05 00:00:00</datum>
<status>inträffat</status>
<ordning>13</ordning>
<process>hantering</process>
</aktivitet>
<aktivitet>
<kod>B</kod>
<namn>Bordläggning</namn>
<datum>2005-10-13 00:00:00</datum>
<status>inträffat</status>
<ordning>1</ordning>
<process>hanvisning</process>
</aktivitet>
<aktivitet>
<kod>HÄN</kod>
<namn>Hänvisning</namn>
<datum>2005-10-13 00:00:00</datum>
<status>inträffat</status>
<ordning>2</ordning>
<process>hanvisning</process>
</aktivitet>
</dokaktivitet>
<dokintressent>
<intressent>
<intressent_id>0658668232410</intressent_id>
<namn>Per Bill</namn>
<partibet>M</partibet>
<ordning>1</ordning>
<roll>undertecknare</roll>
</intressent>
</dokintressent>
<dokuppgift>
<uppgift>
<kod>motkat</kod>
<namn>Motionskategori</namn>
<text>Fristående motion</text>
<dok_id></dok_id>
<systemdatum>2014-11-18 22:31:31</systemdatum>
</uppgift>
<uppgift>
<kod>statustext</kod>
<namn>statustext</namn>
<text>Ärendet är avslutat</text>
<dok_id>GT02Sf286</dok_id>
<systemdatum>2017-10-20 08:48:22</systemdatum>
</uppgift>
<uppgift>
<kod>tilldelat</kod>
<namn>Tilldelat</namn>
<text>Socialförsäkringsutskottet</text>
<dok_id></dok_id>
<systemdatum>2014-11-18 22:31:31</systemdatum>
</uppgift>
</dokuppgift>
<dokbilaga>
<bilaga>
<dok_id>GT02Sf286</dok_id>
<subtitel>av Per Bill (m)</subtitel>
<filnamn>mot_200506_sf_286.docx</filnamn>
<filstorlek>43759</filstorlek>
<filtyp>docx</filtyp>
<titel>Egenavgifter för egenföretagarna</titel>
<fil_url>https://data.riksdagen.se/fil/6838BA7D-E769-4A11-80EF-649B9BEF02B5</fil_url>
</bilaga>
<bilaga>
<dok_id>GT02Sf286</dok_id>
<subtitel>av Per Bill (m)</subtitel>
<filnamn>mot_200506_sf_286.pdf</filnamn>
<filstorlek>143847</filstorlek>
<filtyp>pdf</filtyp>
<titel>Bilaga: mot_200506_sf_286</titel>
<fil_url>https://data.riksdagen.se/fil/2182B6B9-1AF5-48E0-9C49-62B6B8E74A8C</fil_url>
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