Visma Skatt & Bokslut Pro
Profit/loss planning
When you have completed all your adjustments and specified all the required information in the different sections in the Calculations view, it is time to select an option for profit/loss planning.
You can choose between No adjustment, Lowest income, Highest income, Avoid state tax and Own adjustment. Under these different options, you can view each outcome and the calculations leading up to them for comparison purposes.
No adjustment is the default option.
To be able to make an informed decision, it is important that you have specified all the necessary information that directly affects your desired option. If you make a choice for profit/loss planning without the required data in place, the outcome will be misleading.
After you have made your choice, the amount for Surplus/Deficit is transferred to Active business income or Passive business income under the Tax computation tab, depending on your selection for active/passive business activities in the Basic information section.
Under Profit/loss planning - Own adjustment, we have added an option to let the program calculate the standard deduction for business income so that it corresponds to the final social contributions. This is a useful method, for example when a business is closing down and does not want to have to do any reconciliations in the coming years.
Field explanations
No adjustment
This is the default option. The only adjustments that are made with this option selected, are so called compulsory adjustments, such as negative interest allocation or compulsory reversal of tax allocation reserve.
Lowest income
With this option selected, the program seeks to obtain the lowest possible net income from business activities. This is an interesting option for sole proprietors with earned income above the limit for state tax in addition to their business income.
When selecting this option, the standard deduction for social contributions is always set to the maximum percentage of income prior to the deduction.
Highest income
If you do not wish to calculate any tax credits at all, this option allows the program to calculate the largest possible, fully taxed net income.
When selecting this option, all tax allocation reserves, as well as previously allocated expansion funds, will be reversed for taxation. Also, this year’s standard deduction is adjusted to match only the social contributions that will be charged to this year’s net income.
Avoid state tax
When selecting this option, the program seeks to obtain the highest possible, taxable income without exceeding the threshold when state tax is levied at 20 percent (the lower stratum).
Own adjustment
This option makes it possible to - within certain limits - specify your own amounts, in addition to the amounts suggested by the program. Read more about the different adjustments that are available here.
Interest allocation - capital basis
If you have specified values in the Interest allocation section and selected an option for profit/loss planning, the calculation of the capital basis is displayed when clicking on Interest allocation - capital basis.
Expansion fund - capital basis
If you have specified values in the Expansion fund section and selected an option for profit/loss planning, the calculation of the capital basis is displayed when clicking on Expansion fund - capital basis.
