Other taxes

The plan's tax line is that capital and the largest fortunes shall be taxed harder and that welfare needs increased, not decreased, tax revenue. The counter-proposal instead wants companies to recover already-paid tax through backward loss offset and expand the relief that directs risk capital to smaller companies. Such targeted tax relief to capital owners goes against the plan's redistribution policy commitment.

• raised capital taxationdecisive»innebär en ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“involves increased taxation of capital and higher tax on the highest”
• capital contributes more»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 there are and where those with large capital assets or high incomes contribute more to welfare than they do today.”
• increased tax revenue for welfare»är det genom en gradvis ökad beskattning som« (party programme ↗)“it is through gradually increased taxation that”
• harder taxation of financial capital»Vi vill beskatta finanssektorn« (party programme ↗)“We want to tax the financial sector”

The plan's tax principles are broad tax bases, uniform taxation and that the tax system's most important task is to finance welfare. A new system for offsetting losses against previous years' profits and recovering paid tax, plus an expanded investment deduction, means new exceptions and reduced revenue of the kind the plan does not prioritize. The plan wants to stimulate new business, but does not identify tax relief of this kind as the way. The plan therefore speaks weakly against the demand.

• broad tax bases, few exceptionsdecisive»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“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”
• stimulate enterprise»entreprenörskap och kooperativ och social företagsamhet ska stimuleras.« (party programme ↗)“entrepreneurship and cooperatives and social entrepreneurship should be stimulated.”

The plan wants to strengthen smaller businesses' capital supply in the early stage and emphasises that local ownership requires access to capital, which both loss carry-back and a developed investment deduction aim to achieve. The plan does not take a position on these specific tax solutions, so the support is derived from business policy.

• capital supply to small businessesdecisive»kapitalförsörjning i tidigt skede i företagandet är« (party programme ↗)“capital supply in the early stage of business is”
• access to capital locally»Vi ser positivt på lokalt ägande varför det måste« (party programme ↗)“We view local ownership positively, which is why it must”

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 election manifesto explicitly wants the investor deduction to be broadened and deepened because capital provision is crucial for small businesses, which is precisely what the counter-proposal requires. The requirement to be able to offset losses against previous years' profits is in line with the commitment to lower taxes on jobs and business and make the tax burden on job creation as small as possible. The plan therefore supports the counter-proposal.

• broadened investor deductiondecisive»Kapitalförsörjning är avgörande för många småföretag. Vi vill att det statliga riskkapitalet blir mer effektivt och att investeraravdraget breddas och fördjupas.« (2022 manifesto ↗)“Capital provision is crucial for many small businesses. We want state risk capital to become more effective and the investor deduction to be broadened and deepened.”
• lower taxes on business»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower taxes on jobs and business, especially for small businesses and self-employed.”
• minimal tax on job creation»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in companies shall be made as small as possible.”
• capital access for small businesses»Små och nystartade företag har svårare att få tillgång till kapital« (party programme ↗)“Small and newly established companies have difficulty accessing capital”

The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.

The plan wants to change the tax system to improve the business and investment climate and enable a vital market for private risk capital, which carries both loss carry-back and a developed investor deduction. Tax levels shall moreover be competitive and easy to understand, particularly on the corporate and capital side. The plan does not explicitly mention period-allocation funds or carry back, but the direction towards better terms for small businesses is clear.

• market for private risk capitaldecisive»Skattesystemet behöver förändras för att förbättra företags- och investeringsklimatet och möjliggöra en vital marknad för privat riskkapital.« (party programme ↗)“The tax system needs to change to improve the business and investment climate and enable a vital market for private risk capital.”
• competitive business taxes»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 in order to encourage enterprise, education and investment.”
• reduced regulatory burden»Regelbördan för små företag ska minska« (party programme ↗)“The regulatory burden on small businesses shall decrease”
• more entrepreneurs»Fler företagare och entreprenörer skapar fler jobb och mer välstånd.« (2022 manifesto ↗)“More entrepreneurs and business people create more jobs and more prosperity.”

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 requires a tax system that promotes access to venture capital for new and growing businesses and that encourages saving in one's own business. It also requires that tax rules be designed as simply as possible to facilitate small business. Allowing businesses to offset losses against previous years' profits and further developing the investor deduction are measures in exactly that direction.

• venture capital for small businessesdecisive»främjar tillgången till riskvilligt kapital för nya och växande företag.« (party programme ↗)“promotes access to venture capital for new and growing businesses.”
• encouraged saving in business»Skattesystemet ska vara sådant att vinster kan genereras samtidigt som sparande i det egna företaget uppmuntras.« (party programme ↗)“The tax system shall be such that profits can be generated at the same time as saving in one's own business is encouraged.”
• simple tax rules»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“it is important that tax rules are designed as simply as possible”
• more businesses»FLER FöRETAG« (2022 manifesto ↗)“MORE BUSINESSES”

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 counter-proposal wants to allow companies to offset losses against earlier years' profits and further develop the investor deduction to direct risk capital to smaller businesses. The plan promises lower taxes on business that strengthen incentives for investment and entrepreneurship, and requires a simpler tax system with competitive corporate and capital taxes. The party programme's principle that risk-taking should be rewarded points in the same direction, even though backward loss compensation is not mentioned.

• lower corporate taxesdecisive»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen the incentives for investment, research and entrepreneurship, through lower taxes on business”
• competitive capital taxes»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If it is to happen, the tax system must become simpler, and corporate, knowledge and capital taxes be competitive and encourage investment in Sweden.”
• risk-taking should be rewarded»Risktagande ska därför belönas.« (party programme ↗)“Risk-taking should therefore be rewarded.”
• good conditions for growth»Villkoren för att starta, växa och expandera behöver vara goda för att fler ska våga lämna trygga och välbetalda jobb för att starta företag.« (2022 manifesto ↗)“The conditions for starting, growing and expanding need to be good so that more dare to leave secure and well-paid jobs to start businesses.”

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 election manifesto states that risk-taking must be rewarded in order to grow and wants to modernize tax rules such as the 3:12 rule to stimulate entrepreneurship. The counter-proposal's demands for loss carry-back and an improved investor deduction for small businesses align with the plan's ambition to lower barriers to business and direct capital to small companies. However, the plan does not address these specific rules, so the support is derived.

• risk-taking should be rewardeddecisive»Det måste löna sig att ta risker för att kunna växa.« (2022 manifesto ↗)“Risk-taking must be rewarded in order to grow.”
• modernized business tax rules»Modernisera 3:12 regelverket för att stimulera entreprenörskap« (2022 manifesto ↗)“Modernize the 3:12 rule to stimulate entrepreneurship”
• promote start-ups»Skapa förutsättningar för nyföretagande och entreprenörskap« (2022 manifesto ↗)“Create conditions for start-ups and entrepreneurship”
• regulatory simplification for small businesses»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and ease small businesses' administrative burden”