The Law Regarding The Development Of The Regions Of The Tax

Original Language Title: Laki kehitysalueiden veronhuojennuksista

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In accordance with the decision of Parliament provided for in section 1 of the Development of the regions of production activities: to promote the State-and kunnallisverotuksessa for premiums provided for in this Act.
Development in the area, for the purposes of this Act on the promotion of balanced regional development Act (532/81) in the area of development, as referred to in this area is perusvyöhykkeistä of 24 September 1981 of the Council of State decision (653/81), as well as the imposition of certain islands and island groups as the first perusvyöhykkeeseen on 30 December 1981 on the decision of the Prime Minister's Office (11/81) and without amending the decision of 4 September 1984 the Ministry of Internal Affairs (664/84). (13.12.1985/944) of article 2 of the taxable person, who during the 1982-1989 to set up a new production facility for development or tourism business, or expand the production establishments in the area of development, or tourism business or renew their machinery, devices or equipment so that the body's production of the ability, or the degree of the production processing significantly, or so that the company's ability to grow significantly or substantially the quality level goes up, the tax year in which it is entitled in the new body or undertaking, or extension, or for the reform of the acquired asset is placed in service , as well as nine in the next fiscal year to be communicated in the form of verotuksissa to reduce the taxable income the amount of the said fixed assets acquisition cost, which is a taxable person in the accounts at a time on a straight line.
When a new production plant or mentioned in subparagraph (1) of the tourism business or establishment or undertaking the development of the area of the reform is the extension, or the first or second or third perusvyöhykkeellä perusvyöhykkeen (A)-in an assisted area, as this area is the distribution of perusvyöhykkeiden (A) and (B) support areas 222 December 1981 on the decision of the Council of State (10/81), the taxable person shall be entitled to the tax years within the meaning of the said paragraph to reduce the taxable income, in addition to other reductions granted by the legislation of each year as an additional investment as a deduction from the amount of , which is the first development area perusvyöhykkeellä 4%, up to a maximum of $ 120 000, in the second perusvyöhykkeellä 2%, but not more than 55, 000 and the third perusvyöhykkeen (A)-1%, but not exceeding 25 000 marks, a new production plant or the extension of the tourist company or the use of the property referred to in subparagraph (1) the reform of the return on the original acquisition cost. Article 3 (13.12.1985/944) (17.12.1993/1264) referred to in article 2 of the new plant or tourism companies or in an institution or a company or for the reform of the property acquired is not considered a tax under the assets in the same section of these respective fiscal years the assets of verotuksissa can be delivered. However, the fixed assets referred to in this article shall be counted as an asset of the income tax Act (1535/92) provided for in article 41 capital income in the calculation of the net assets of the basis.

production within the meaning of article 4 of this law shall be considered as an institution, which is an industrially manufactured or processed products, as well as the market garden, planting gardens, fur, fishing activities, a fish farm or a peat production plant, when it is to be kept in the farm economy as a separate movement. If the työliike mainly manufactured or processed products, it is also to be considered for the purposes of this Act the production.
Travel company is considered, the Dane River in yömajaa, matkustajakotia, engine, and other comparable accommodation, as well as in the context of the owner of the accommodation it's food service activities-in the context of the provision of accommodation shall be deemed to practised in the farm economy, the tourism company, when it is to be kept in the farm economy as a separate movement.

section 5 of the Act on the use of the establishment for the purposes of this the current use of the property, whether movable property so the building and structure, which is used in the factory, in the framework of, the power of the drive or a reservoir, or for any other purpose related to the operation of the establishment immediately.
The time it takes to travel the company's fixed asset refers to the use of movable property and buildings and structure, which is used to travel directly related to the operations of the company.

Kunnallisverotuksessa does not apply to section 6 of the misuse of the new production plant or the taxation of the company result in the tax years for which the provisions of article 2 of the kunnallisverotuksissa provided is to be applied.

section 7 of this Act shall not apply to the areas of the development of kunnallisverotukseen in the province of the Åland Islands.
If the legislation of the province of the Åland Islands. the provisions of the regulation, may be necessary to provide, that also in the case referred to in subparagraph (1) of the law shall enter into force for tax purposes.

the implementation of this law, the provisions of article 8 shall be adopted, where the need for further regulation.

section 9 of This Act shall enter into force on 1 May 1982 and it applies for fiscal years 1982-1998, verotuksissa. THEY provided 78/81, vvvk. bet. 5/82, svk. Mrs. 10/82 acts entry into force and application in time: 13.12.1985/9: this law shall enter into force on 1 January 1986. The law shall apply for the first time in the year 1986, for tax purposes, however, so that the territorial scope of the laws and zoning amendments are to be applied only in respect of their investment to be made in the years 1986-1989.
Board of Directors ' proposal for the 124/85, Valtiovarainvaliok. Mrs. 51/85, a large valiok. Mrs. 17.12.1993/124/85, 1264: this law shall enter into force on 1 January 1994.
The law shall apply for the first time in 1994 for tax purposes. The law shall, however, also dating back to 1993 's if the taxable person makes a claim and make the necessary report on tax returns.
THEY 199/93, Staub 61/93