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Hallituksen esitys eduskunnalle laeiksi maatilatalouden tuloverolain ja tuloverolain muuttamisesta

VM096:00/2023 Statute drafting

Maa- ja metsätalouden vuokratulojen verotusta yhdenmukaistetaan muiden pääomatulojen verotuksen kanssa. Toteutetaan hallitusohjelman kirjaus.

Current events

Round for comments
7.9. – 25.9.2023

Lausuntoaika 7.9.2023-25.9.2023
Documents
  • Lausuntopyyntö HE maatilatalouden tuloverolain vuokratulot PDF
  • Luonnos HE:stä maatilatalouden tuloverolain vuokratuloista PDF
  • Begäran om utlåtande RP hyresinkomster enligt inkomstskattelagen för gårdsbruk PDF

Lausuntoaika 7.9.2023-25.9.2023

7.9.2023 – 25.9.2023 Round for comments

Documents

  1. Lausuntopyyntö HE maatilatalouden tuloverolain vuokratulot PDF

    7.9.2023 Ministry of Finance

  2. Luonnos HE:stä maatilatalouden tuloverolain vuokratuloista PDF

    7.9.2023 Ministry of Finance

  3. Begäran om utlåtande RP hyresinkomster enligt inkomstskattelagen för gårdsbruk PDF

    7.9.2023 Ministry of Finance

Basic information Completed

Project number VM096:00/2023

Case numbers VN/24020/2023

Set by Ministry of Finance

Task class Preparation of a government proposal

Term/schedule 16.8.2023 – 8.12.2023

Date of appointment

  • trade taxation
  • agriculture
  • Income Tax Act

Relation to the Government Programme

Orpo

Luku 1 Kestävä julkinen talous

Alaluku 1.3 Veropolitiikka

Law drafting

HE laiksi maatilatalouden tuloverolain 10 a §:n muuttamisesta

  • 1

    Under preparation

    Adopted in the plan for the session period on 31.8.2023
  • 2

    Estimated week of presentation

    Original estimated week of presentation 41/2023
    Estimated new week of presentation 42/2023
  • 3

    Submitted to Parliament

    19.10.2023
    HE 78/2023 Information on parliamentary proceedings
  • 4

    Current stage: Statute adopted

    • Finlex 1086/2023

Parliamentary reply EV 27/2023

Maatalouden tasausvarauksen enimmäismäärä korotetaan 25 000 euroon ja pelto- ja metsämaista saadut vuokratulot säädetään pääomatuloina verotettavaksi tuloksi.

Minister in chargeMinister of Finance Purra

Additional information

  • Finance act: Legislative proposal affecting state revenues or commanding appropriations to purposes set out in the law.

  • Processed by: Advisory Committee on Local Government Finances and Administration

Contact person
Jari Salokoski, Hallitusneuvos, yksikön päällikkö
tel. +358 295 530 437
[email protected]

Project status

7.9.2023 – 25.9.2023 Lausuntoaika 7.9.2023-25.9.2023

Round for comments

Documents

  1. Lausuntopyyntö HE maatilatalouden tuloverolain vuokratulot PDF

    7.9.2023 Ministry of Finance

  2. Luonnos HE:stä maatilatalouden tuloverolain vuokratuloista PDF

    7.9.2023 Ministry of Finance

  3. Begäran om utlåtande RP hyresinkomster enligt inkomstskattelagen för gårdsbruk PDF

    7.9.2023 Ministry of Finance

Starting points

Hanke on hallitusohjelman mukainen ja liittyy ohjelman toteuttamiseen. Hallitusohjelmaan sisältynyt kirjaus maatalouden tasausvarauksen korottamisesta on toteutettu siten, että korotus tulee voimaan 1.1.2024. Hallituksen esitys

Hallituksen esitystä valmistellaan ja luonnos pyritään lähettämään lausunnolle alkuvuoden 2024 aikana.

    Lausuntoaika 7.9.2023-25.9.2023

    7.9.2023 – 25.9.2023 Round for comments

    Documents

    1. Lausuntopyyntö HE maatilatalouden tuloverolain vuokratulot PDF

      7.9.2023 Ministry of Finance

    2. Luonnos HE:stä maatilatalouden tuloverolain vuokratuloista PDF

      7.9.2023 Ministry of Finance

    3. Begäran om utlåtande RP hyresinkomster enligt inkomstskattelagen för gårdsbruk PDF

      7.9.2023 Ministry of Finance

Lausuntoaika 7.9.2023-25.9.2023

7.9.2023 – 25.9.2023 Round for comments

Documents

  1. Lausuntopyyntö HE maatilatalouden tuloverolain vuokratulot PDF

    7.9.2023 Ministry of Finance

  2. Luonnos HE:stä maatilatalouden tuloverolain vuokratuloista PDF

    7.9.2023 Ministry of Finance

  3. Begäran om utlåtande RP hyresinkomster enligt inkomstskattelagen för gårdsbruk PDF

    7.9.2023 Ministry of Finance

Lausuntomenettely

  1. Svenska lantbruksproducenternas centralförbund SLC r.f.; utlåtande PDF

    2.10.2023 Svenska lantbruksproducenternas centralförbund SLC r.f.

  2. Suomen kuntaliitto ry; lausunto PDF

    2.10.2023 Suomen Kuntaliitto ry

  3. Veronmaksajain Keskusliitto ry; lausunto PDF

    1.10.2023 Veronmaksajain Keskusliitto ry

  4. Ålands landskapsregering; utlåtande PDF

    29.9.2023 Ålands landskapsregering

  5. Maa- ja Metsätaloustuottajain Keskusliitto MTK ry:n lausunto PDF

    27.9.2023 Maa- ja metsätaloustuottajain Keskusliitto MTK ry (1)

  6. Vero-oikeuden professori Pekka Nykäsen lausunto PDF

    22.9.2023

  7. Työ- ja elinkeinoministeriö; ei lausuttavaa

    22.9.2023 Ministry of Employment and the Economy

  8. Maa- ja metsätalousministeriö; lausunto PDF

    22.9.2023 Ministry of Agriculture and Forestry

  9. Lausuntopyyntö HE maatilatalouden tuloverolain vuokratulot PDF

    7.9.2023 Ministry of Finance

  10. Luonnos HE:stä maatilatalouden tuloverolain vuokratuloista PDF

    7.9.2023 Ministry of Finance

  11. Begäran om utlåtande RP hyresinkomster enligt inkomstskattelagen för gårdsbruk PDF

    7.9.2023 Ministry of Finance

Ungrouped

Person

Role, Term

Salokoski, Jari
Hallitusneuvos, yksikön päällikkö
Ministry of Finance

Role: Project contact person
16.8.2023 –

Read more

Hallituksen esitys eduskunnalle laiksi maatilatalouden tuloverolain 10 a §:n muuttamisesta

Ministry of Finance Decision 19.10.2023 15.36

Developing and statute drafting in the Government

The ministries implement the Government Programme, draft acts and other statutes, and promote reforms through different kinds of projects, working groups and bodies. Information on all this is available on the Government website.

All ministries' projects are available on the Government website valtioneuvosto.fi/en/projects

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