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In accordance with the decision of the Parliament:
In order to promote production activities in the developing regions, tax reductions in the form of public and municipal taxation are laid down in this Act.
For the purposes of this Act, the Law on the Promotion of balanced territorial development (152/81) , as defined in the Decision of the Council of State of 24 September 1981 on the basic zones (253/81) And the Decision of the Office of the Council of 30 December 1981 on the establishment of certain islands and groups of islands in the first basic zone (1114/81) And amending the Decision of the Ministry of the Interior of 4 September 1984 (264/84) . (13.12.1987)
A taxable person who, during the period from 1982 to 1989, set up a new production facility or a tourist establishment or an extension of its production plant or a tourist enterprise in the development zone to renew their machinery, equipment or In such a way that the production capacity of the installation or the degree of production of the production is substantially increased, or in such a way that the company's ability to act materially increases or the quality level is substantially increased, is the right of the tax year in which the new institution or undertaking Property acquired for the purpose of extension or renewal And at nine tax years following the tax year following the tax year, the amount of the acquisition cost of the taxable income is deducted from the taxable amount, which is deducted from the taxable person's accounts.
When the establishment of a new establishment or a tourist establishment or an extension of an institution or undertaking referred to in paragraph 1 has taken place in the first or second basins of the development zone, the third base zone In the 'A' area, as defined in the Decision of the Council of State of 222 December 1981 for the allocation of basic zones A and B, (13,8/81) , the taxable person has the right to deduct, in the tax years referred to in the said paragraph, in the tax year, in addition to the deductions provided for in other legislation, in addition to the deductions provided for in other legislation, the amount of the additional investment allowance which: Is 4 % in the first base zone of the development zone, but not more than 120 000 marks, 2 % in the second base zone, but not more than 55 000 marks and 1 % in the third base zone A, but not more than 25 000 marks, a new production plant or a tourist company Or the initial acquisition cost of the fixed assets referred to in paragraph 1, as referred to in paragraph 1. (13.12.1987)
For the purposes of Article 2, a new production plant or a tourist undertaking, or an extension or renewal of an institution or undertaking, shall not be deemed to be subject to the tax years of the tax years referred to in the same paragraph Investment taxes. However, the fixed assets referred to in this Article shall be read as assets in the income tax law (1535/92) Article 41 For the calculation of the net worth on the basis of the share of the income of the enterprise.
For the purposes of this Law, an establishment is considered to be a plant which manufactures or manufactures products, and a commercial garden, nurseries, fur garden, fishing activity, fish farm or peat production plant, when it is Regard the agricultural economy as a separate movement. If the labour movement essentially produces or process products, it must also be regarded as an establishment within the meaning of this law.
The tourist company is considered to be a hotel, a motel, a passenger home, a motor vehicle, a shelter and other accommodation comparable with that of the tourist accommodation carried out by the owner of the tourist accommodation in connection with the tourist accommodation carried out in connection with the tourist accommodation Accommodation shall be considered as a tourist undertaking where it is to be regarded as a separate movement from the farm economy.
For the purposes of this Act, the commercial property of the production facility shall mean movable property, including the building and construction, used as a factory, a workshop, a power station or a storage facility for the rest of the production plant immediately Related to the purpose.
The use of the tourist business is the movable property and the building and the structure used for the purpose immediately associated with the activities of the tourist enterprise.
In the case of municipal taxation, no consideration is given to income from a new establishment or a tourist company in those tax years for which the provisions of Article 2 are applicable in the case of municipal taxation.
The provisions of this law do not apply to municipal taxation in the case of municipalities in the province of Åland.
If the Åland Law of Åland. Adopt the necessary provisions, which may provide for the law to enter into force in the taxation referred to in paragraph 1.
More detailed provisions on the implementation of this law shall be adopted, where appropriate, by a regulation.
This Act shall enter into force on 1 May 1982 and shall apply from the tax years 1982 to 1998.
HE 78/81, yyyy. 5/82, svk.M. 10/82This Act shall enter into force on 1 January 1986. The law applies for the first time in the taxation of 1986, however, so that changes in the territorial scope and division of the law are applicable only in the case of investments made in the period 1986-1989.
Government proposal 124/85, Finance Committee. 51/85, grand committee. Miet. 124/85
This Act shall enter into force on 1 January 1994.
The law shall apply for the first time in the taxation provided for in 1994. However, the law also applies in the case of taxation provided for in 1993, provided that the taxable person makes a claim and makes the necessary statement in his tax return.
THEY 199/93 , VaVM 61/93
