Other VAT issues

The plan does not address the design of VAT for local rent, horse activities or second-hand goods. The closest principle is that the tax system should be simple, stable and solidary and that tax levels need to increase rather than be eroded by more exceptions and deductions. A broad review aimed at widening deduction rights goes against that principle, and the plan therefore speaks against the requirement.

• solidary tax systemdecisive»skattesystem där de rikaste åter börjar betala sin del.« (party programme ↗)“tax system where the richest start paying their share again.”
• raised tax levels»att behöva öka igen, framför allt på stora förmögenheter, fastigheter,« (party programme ↗)“need to increase again, especially on large wealth, property,”
• tax according to ability»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that looks at what needs exist and where those with large capital assets or high incomes contribute more to welfare than they do today.”

The party programme's tax principles are broad tax bases, simplicity and uniform taxation, and the tax system's main task is to finance welfare. The counter-proposal's requirement for a review that shall secure continued deduction opportunities for among others competitive activities with horses points toward more exceptions and narrower bases. The plan therefore does not support the requirement, even though it does not treat VAT particularly.

• broad tax basesdecisive»tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“clarity in the rules, broad tax bases and that all earned income and compensation”
• tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”
• protect tax revenue for welfare»Vi vill fortsätta öka statens bidrag till kommuner och regioner. Stora skattesänkningar omöjliggör det.« (2022 manifesto ↗)“We want to continue to increase the state's contribution to municipalities and regions. Large tax cuts make it impossible.”

The plan does not treat VAT on local rental, horse activities or used goods. The nearest principle is that taxes shall be used as environmental policy instruments and that tax bases shall be valued to finance welfare; a broad review aimed at widening deduction and exemption possibilities for business activities has no support in the plan. The position is therefore weakly supported.

• tax as environmental policy instrumentdecisive»Kraftfulla ekonomiska styrmedel är nödvändiga.« (party programme ↗)“Powerful economic policy instruments are necessary.”
• valued tax bases for welfare»också behöva nya skattebaser och är beredda att« (party programme ↗)“also need new tax bases and are prepared to”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan's core business policy commitment is to clear away regulatory red tape for entrepreneurs and make the tax burden on business as small as possible. A VAT system that makes renting premises and horse activities complicated and expensive is precisely such a regulatory obstacle that the plan wants to remove. A broader review of the VAT system therefore follows from the plan's line, even though VAT itself is not mentioned explicitly.

• regulatory simplification for entrepreneursdecisive»Rensa upp i regelträsket för entreprenörer, stora som små. Vi vill införa en ny och förenklad företagsform för mikroföretag, så att fler ska våga testa att driva företag.« (2022 manifesto ↗)“Clear away regulatory red tape for entrepreneurs, large and small. We want to introduce a new and simplified business form for micro-enterprises, so that more people dare to try running a business.”
• lower tax on business»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare. Det ska löna sig att driva företag och skapa jobb.« (2022 manifesto ↗)“Reduce the tax on jobs and business, especially for small businesses and self-employed. It should pay to run a business and create jobs.”
• low tax burden on business»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in business should be made as small as possible.”
• good conditions for small business»Goda villkor för entreprenörer, egenföretagare och små företag är därför avgörande för att skapa nya jobb.« (party programme ↗)“Good conditions for entrepreneurs, self-employed people and small businesses are therefore crucial for creating new jobs.”

The plan requires a tax system that is simple, transparent, and competitive, and points to the need for comprehensive tax reform where tax cuts are exchanged for higher consumption taxes. A broader review of the VAT system, including the lock-in that arises when renting premises to VAT-exempt activities, lies within the scope of that commitment. However, the plan does not address the individual VAT issues, so the support is derived from the general tax line.

• simple competitive taxesdecisive»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage entrepreneurship, education, and investment.”
• comprehensive tax reform»Sänkta skatter ska växlas mot höjda konsumtionsskatter och miljöskatter.« (party programme ↗)“Tax cuts shall be exchanged for higher consumption taxes and environmental taxes.”
• adapted tax system»En startup-kommission ska tillsättas och skattesystemet anpassas bättre till den växande delningsekonomin.« (2022 manifesto ↗)“A startup commission shall be established and the tax system adapted better to the growing sharing economy.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The party programme requires that tax rules are drafted as simply as possible to facilitate small business and that bureaucracy and complicated rules are opposed. A broader review of the VAT system, including renting premises to VAT-exempt activities, aligns with this. The plan simultaneously maintains that VAT rates in principle shall be general, which points to review rather than new special solutions.

• simple tax rulesdecisive»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“important that tax rules are drafted as simply as possible”
• less regulatory burden on business»Byråkrati och krångliga regler ska motverkas.« (party programme ↗)“Bureaucracy and complicated rules shall be opposed.”
• general VAT rate»Nivån på mervärdesskatten bör i princip vara generell.« (party programme ↗)“The level of VAT should in principle be general.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan's commitment is that the tax system shall become simpler and that a third of regulatory red tape and companies' administrative costs shall be removed. A broader review of the VAT system that clears away application problems in property rental and deduction rights is exactly such a simplification for companies. The plan therefore supports the counter-proposal's demand in substance.

• simpler tax systemdecisive»måste skattesystemet bli enklare« (2022 manifesto ↗)“the tax system must become simpler”
• less regulatory red tape»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of companies' administrative costs and a third of regulatory red tape”
• effective taxes»effektiva och aldrig avkräva medborgarna mer än nödvändigt« (party programme ↗)“effective and never demand more from citizens than necessary”
• faster government processes»Korta myndigheternas handläggningstider genom en bortre tidsgräns« (2022 manifesto ↗)“Shorten government authority processing times through a final deadline”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan wants to review existing regulations where costs to companies do not match the benefit and relieve small businesses' administrative burden. A broader review of the VAT system, which solves the problem of renting premises to VAT-exempt activities and the deduction right for horse activities, is just such a rules review in favour of smaller companies. The plan also states that better-designed taxes in the long term can increase tax revenues.

• review burdensome rulesdecisive»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället. Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“To get more and growing companies, it is important to remove unnecessary rules where company costs do not match the benefit to society. New rules should be cost-effective and existing rules need to be reviewed.”
• regulatory simplification for small businesses»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and relieve small businesses' administrative burden”
• better-designed taxes»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Lower or better-designed taxes will in many cases in the long term increase tax revenues because such a policy leads to increased growth.”
• competitive business taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hinder Swedish companies in international competition”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.