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148. Löggjafarþing 2017–2018. Þingskjal 1344 — 401. Mál. Fjármála- Og Efnahagsráðherra Við Fyrirspurn Frá Óla B

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148. Löggjafarþing 2017–2018. Þingskjal 1344 — 401. Mál. Fjármála- Og Efnahagsráðherra Við Fyrirspurn Frá Óla B 148. löggjafarþing 2017–2018. Þingskjal 1344 — 401. mál. Svar fjármála- og efnahagsráðherra við fyrirspurn frá Óla Birni Kárasyni um skatttekjur ríkissjóðs. 1. Hverjar voru heildartekjur ríkissjóðs af eftirtöldum skattstofnum árin 2009–2017, sundurgreindar eftir sveitarfélögum og árum: a. tekjuskatti einstaklinga, b. tekjuskatti lögaðila, c. tryggingagjaldi, d. eignarsköttum, e. veiðigjöldum? Fyrst skal tekið fram að nær ógerlegt er að sundurliða tekjur ríkissjóðs (samkvæmt árs- reikningi) eftir sveitarfélögum. Álagningu skatta á einstaklinga og lögaðila má hins vegar flokka eftir lögheimilissveitarfélagi gjaldanda. Töflur fyrir a–d-lið sýna álagða skatta og gjöld sem ríkisskattstjóri lagði á einstaklinga og lögaðila í hverju sveitarfélagi, fyrir árin 2010–2018 (vegna tekna áranna 2009–2017) í tilfelli einstaklinga, og fyrir árin 2010–2017 (vegna starfsemi 2009–2016) í tilfelli lögaðila, þar sem álagning lögaðila 2018 hefur ekki átt sér stað. Lög (og reglugerðir) um veiðigjald miðast við fiskveiðiár, fremur en almanaksár. Vegna þessa er nær ógerlegt að flokka álagningu veiðigjalds niður á almanaksár eftir sveitar- félögum. Auk þessa gæfi flokkun eftir sveitarfélagi gjaldanda veiðigjalds ekki mynd af því hvar starfsemin, sem gjaldið er lagt á, á sér stað – þar sem sveitarfélag gjaldanda og sveitar- félagið þar sem starfsemin á sér stað er mjög oft ekki hið sama. Vegna þessa liggja umbeðnar upplýsingar (e-liður) ekki fyrir. Aðra liði má sjá í meðfylgjandi töflum. Tekjuskattur einstak- linga er færður annars vegar sem brúttóupphæð álagningar, og hins vegar nettóupphæð álagn- ingar, þar sem búið er að draga frá þann persónuafslátt til útsvars sem greiddur er af ríkissjóði til sveitarfélaga fyrir hönd tekjulágra. Eignarskattar eru hér auðlegðarskattur og viðbótar- auðlegðarskattur, en álagning annarra tegunda eignarskatta, t.d. stimpilgjalda og erfðafjár- skatts, liggur ekki fyrir skipt eftir sveitarfélögum. 2. Hverjar voru meðaltekjur ríkissjóðs af hverjum íbúa árin 2009–2017, sundurgreindar eftir sveitarfélögum, skattstofnum og árum? Tölur frá Hagstofu Íslands um mannfjölda eftir sveitarfélögum 1. janúar árin 2009–2017 eru nýttar hér til þess að finna meðaltekjur af hverjum íbúa. Íbúafjöldi Hörgársveitar árið 2010 er hér samtala íbúafjölda Hörgárbyggðar og Arnarneshrepps þann 1. janúar 2010, en sveitarfélögin sameinuðust ekki undir nafninu Hörgársveit fyrr en um mitt ár 2010. 1.a. Tekjuskattur einstaklinga á verðlagi hvers árs – brúttó. Sveitarfélag 2009 2010 2011 2012 2013 2014 2015 2016 2017 Reykjavík 37.735.779.143 38.138.194.463 40.253.435.188 43.220.466.795 46.723.133.321 48.634.956.154 54.077.242.629 60.445.986.769 67.083.910.079 Kópavogur 10.191.953.181 10.826.294.012 11.682.811.652 12.584.397.196 13.605.967.741 14.577.163.088 16.483.664.555 18.769.426.473 20.659.013.310 Seltjarnarnes 1.983.968.402 2.001.480.753 2.113.132.613 2.241.990.791 2.405.660.511 2.551.069.634 2.786.008.304 3.074.313.851 3.370.448.100 Garðabær 4.660.052.320 5.038.934.652 5.573.445.312 6.090.942.620 7.800.403.546 8.048.454.085 9.004.894.912 10.106.300.047 11.324.466.603 Hafnarfjörður 7.722.983.741 8.207.700.365 8.816.901.905 9.367.749.215 10.120.635.287 10.851.518.532 12.138.953.873 13.661.159.341 14.968.127.936 Sveitarfélagið Álftanes 814.968.559 832.669.947 891.316.911 961.264.966 Mosfellsbær 2.586.147.001 2.851.052.414 3.005.370.497 3.222.021.083 3.468.235.167 3.704.384.557 4.175.179.793 4.768.938.229 5.504.714.516 Kjósarhreppur 54.335.669 64.206.161 83.291.485 79.964.091 82.640.435 81.206.196 106.517.215 105.150.062 114.274.463 Reykjanesbær 3.311.721.157 3.320.668.572 3.497.525.319 3.741.655.332 4.041.230.415 4.356.342.941 5.100.204.527 6.342.024.643 7.467.610.594 Grindavík 702.171.256 792.346.616 820.246.531 941.487.574 1.042.062.897 1.119.490.230 1.334.836.567 1.393.509.342 1.426.978.770 Sandgerði 344.802.377 395.523.665 404.064.411 409.391.983 416.360.004 437.562.444 509.654.942 624.831.161 687.224.123 Sveitarfélagið Garður 312.743.394 308.429.702 329.202.678 338.243.183 357.963.586 388.011.280 446.875.178 552.845.300 651.947.571 Sveitarfélagið Vogar 268.988.598 292.149.853 261.603.634 261.864.228 287.250.113 293.616.149 351.791.544 428.796.442 495.316.988 Akranes 1.934.648.921 2.086.475.657 2.235.256.790 2.341.150.605 2.456.298.489 2.554.324.581 2.883.131.044 3.159.594.442 3.467.129.494 Skorradalshreppur 13.504.941 15.486.222 13.248.898 14.990.416 15.626.567 17.960.315 17.708.850 22.739.312 27.021.174 Hvalfjarðarsveit 152.086.921 164.744.783 186.413.198 185.598.746 201.367.045 216.002.182 247.764.666 277.375.551 324.408.739 Borgarbyggð 704.178.983 719.847.071 722.240.052 793.374.113 856.915.349 884.589.544 1.075.120.378 1.203.665.701 1.388.347.787 Grundarfjarðarbær 219.546.082 236.839.739 249.090.225 262.151.203 273.402.418 297.601.731 325.087.118 334.693.196 331.910.482 Helgafellssveit 7.494.697 9.659.333 6.908.247 8.498.976 6.591.930 9.480.793 9.057.004 9.861.090 16.054.118 Stykkishólmur 290.085.445 305.474.783 305.294.219 334.901.711 349.326.758 393.276.492 445.066.194 496.727.486 508.550.130 Eyja- og Miklaholtshreppur 23.921.883 24.965.454 28.167.517 29.975.575 29.348.068 30.896.271 32.828.976 31.246.748 30.626.644 Snæfellsbær 494.468.455 596.019.917 623.318.305 671.997.320 671.709.651 706.632.864 803.549.651 800.278.800 760.243.680 Dalabyggð 125.294.827 118.580.035 120.363.660 127.290.346 123.826.937 126.255.191 153.043.781 171.438.302 197.785.050 Bolungarvík 279.918.945 242.497.097 250.902.808 284.270.550 315.454.590 296.701.036 368.803.403 408.272.169 410.212.462 Ísafjarðarbær 1.051.070.567 1.143.502.997 1.155.045.747 1.233.944.395 1.272.822.563 1.310.022.264 1.506.861.276 1.584.916.342 1.652.064.532 Reykhólahreppur 42.731.325 45.283.683 47.229.081 53.849.911 59.338.460 62.000.788 65.964.001 81.597.691 98.389.198 Tálknafjarðarhreppur 60.654.419 83.411.444 79.236.303 87.041.644 92.910.708 95.992.855 100.191.024 111.073.487 112.413.597 Vesturbyggð 237.181.909 233.190.134 257.377.013 275.948.357 300.731.617 338.409.220 381.639.559 430.006.113 439.185.527 Súðavíkurhreppur 40.541.756 43.602.554 47.961.247 49.925.548 60.173.950 65.228.876 67.292.412 65.593.567 89.657.161 Árneshreppur 13.497.295 9.113.386 10.572.449 15.247.258 8.831.619 10.167.804 23.025.409 15.225.293 15.583.323 Kaldrananeshreppur 22.978.911 22.441.504 18.910.369 22.962.228 28.952.550 30.337.126 34.534.518 40.235.997 38.492.147 Bæjarhreppur (Strandasýslu) 11.559.245 13.332.428 10.131.318 Strandabyggð 102.989.877 123.893.535 123.382.028 121.686.490 139.798.577 135.250.434 165.906.561 175.375.032 191.103.801 Sveitarfélagið Skagafjörður 1.019.717.381 1.100.268.652 1.143.942.920 1.261.378.223 1.267.263.491 1.209.453.079 1.388.644.713 1.515.758.432 1.594.996.076 Húnaþing vestra 187.904.478 189.879.554 209.893.779 221.136.939 262.897.510 269.271.329 308.536.536 352.258.769 410.361.514 Blönduós 200.065.951 207.884.264 211.202.430 211.861.549 235.235.147 245.215.852 288.221.882 301.336.225 335.457.563 Sveitarfélagið Skagaströnd 164.192.211 217.091.865 232.088.889 236.007.559 268.489.535 217.494.533 254.049.722 219.288.970 220.196.343 Skagabyggð 11.073.536 10.249.169 13.256.519 16.223.878 12.790.407 15.916.583 22.533.467 21.298.687 22.593.896 Húnavatnshreppur 53.952.679 52.389.043 56.546.225 69.049.747 78.212.413 76.557.328 75.135.647 99.473.504 103.207.813 Sveitarfélag 2009 2010 2011 2012 2013 2014 2015 2016 2017 Akrahreppur 19.872.969 20.694.283 26.003.599 26.048.238 28.995.297 26.279.450 32.154.776 39.155.379 43.629.202 Akureyri 4.558.638.432 4.991.421.250 5.484.742.017 5.820.024.562 6.323.087.068 6.392.179.980 7.077.342.354 7.822.105.705 8.297.502.671 Norðurþing 693.045.412 773.628.394 826.620.191 897.696.271 919.409.791 904.398.168 1.049.306.049 1.234.379.592 1.486.138.299 Fjallabyggð 623.017.543 707.915.544 720.912.797 760.508.791 787.560.091 843.140.188 950.335.640 914.042.975 868.799.026 Dalvíkurbyggð 452.989.348 533.890.672 564.855.656 581.832.427 639.763.309 663.419.927 704.494.383 755.313.002 769.687.925 Arnarneshreppur 34.548.719 Eyjafjarðarsveit 210.067.508 241.041.236 271.008.194 279.612.556 300.513.730 307.238.555 358.612.211 386.644.198 446.738.556 Hörgárbyggð 76.395.337 Hörgársveit 117.448.925 136.599.332 129.991.963 144.961.149 139.935.698 154.741.114 172.415.425 205.226.164 Svalbarðsstrandarhreppur 96.441.712 94.751.168 105.756.077 125.598.035 127.215.143 157.214.260 189.173.361 200.228.357 201.377.117 Grýtubakkahreppur 102.158.880 101.456.340 144.259.696 166.185.550 167.987.747 160.959.810 173.165.792 165.212.790 168.880.971 Skútustaðahreppur 85.488.088 93.332.438 93.932.239 104.410.589 127.682.447 140.168.750 162.414.297 197.275.937 242.778.728 Tjörneshreppur 6.241.733 6.607.122 7.509.659 9.150.353 8.400.609 8.992.644 14.197.448 15.510.528 17.687.140 Þingeyjarsveit 134.988.994 135.187.193 145.284.846 146.667.498 159.803.280 184.978.487 224.087.044 282.629.676 323.120.406 Svalbarðshreppur 17.637.948 18.108.526 17.098.906 21.094.153 22.896.123 27.899.740 24.098.027 24.313.600 28.844.508 Langanesbyggð 127.732.627 145.978.561 159.412.430 186.083.412 182.820.999 145.232.846 173.523.741 181.627.766 214.797.661 Seyðisfjörður 198.402.489 195.041.389 214.721.939 231.439.073 232.027.401 232.566.738 264.135.560 265.248.108 281.120.324 Fjarðabyggð 1.768.871.286 1.969.656.644 2.245.232.468 2.376.405.735 2.459.986.772 2.439.404.270 2.752.893.792 2.655.794.101 2.714.153.111 Vopnafjarðarhreppur 139.582.173 169.565.206 188.681.096 217.442.085 233.278.966 223.530.897 251.901.998 285.583.490 303.911.969 Fljótsdalshreppur 24.371.537 15.879.747 11.110.263 11.536.102 12.676.004
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