Visma Skatt & Bokslut Pro
N3A - Participation in trading partnerships, the Profit/loss planning tab
You can choose between No adjustment, Lowest income, Highest Income, Avoid state tax and Own adjustment. Under each alternative, you can see calculations and outcomes, and can thus compare the different outcomes.
No adjustment is the default option.
In order for your choice to be correctly displayed, it is important that you enter all the information that directly affects the proposal you choose. If you choose to do a profit/loss planning planning without first filling in the information, the results will not be displayed with correct values.
The amount for Surplus / deficit is transferred to Active business income or Passive business income under Tax calculation depending on your selection regarding active/passive business activities under General information.
Field explanations
No adjustment
This is the default option. The only adjustments made via this alternative are so-called mandatory adjustments, such as negative interest distribution or mandatory reversal of tax allocation reserves.
Lowest income
With this option, the program tries to generate the lowest possible net income from business activities. It is an interesting alternative for those who also have income from employment and as this income is already above the limit for state tax.
This option includes that the standard deduction for for social contributions is always set at the maximum percentage of income before the deduction.
Highest income
If you do not want to calculate any tax credits at all, you can let the program calculate the largest possible, fully taxed net income from business activities, which can be achieved.
This alternative means that all tax allocation reserves are returned to taxation as well as the previously allocated expansion fund. In addition, the standard deduction for the year is adjusted so that it only corresponds to the final social contributions that will be debited on the income year's reported net income.
Avoid state tax
When you select this option, the program tries to keep the taxable income as high as possible without exceeding the limit when state tax begins to apply by 20 percent (the lower limit).
Own adjustment
This option gives you the opportunity to enter your own amounts within certain limits in addition to the amounts proposed by the program.
