【文章內(nèi)容簡(jiǎn)介】 titled to make a standard deduction of 25 per cent for social security contributions for selfemployed persons, which are deductible. The amount of the profit that is left after the standard deduction is called the surplus from business operations.作為個(gè)體經(jīng)營(yíng)你支付利潤(rùn)稅在您的業(yè)務(wù)。您的業(yè)務(wù)的利潤(rùn)是你的收入減去您的成本。你也有權(quán)為自雇人士，均可扣除社會(huì)保障捐款 25%的標(biāo)準(zhǔn)扣除供款。標(biāo)準(zhǔn)扣除業(yè)務(wù)從調(diào)用盈余后留下的利潤(rùn)總額。Own drawings自己的圖紙Since you cannot be employed in your own sole trader business, you cannot take out a salary. The money you take out of the business is called own drawings instead.因?yàn)槟悴荒軓氖聜€(gè)體經(jīng)營(yíng)自己的生意，你不能拿出一份薪水。這筆錢，你帶出來的業(yè)務(wù)稱為自己的繪圖相反。After paying your own social security contributions and local tax and any national ine tax, you can make your own withdrawals from what is left of the surplus from the business. You can make own drawings at any time during the year. Just make sure that you have money left for payments of preliminary tax.之后支付自己的社會(huì)保障繳款和地方稅收與任何國(guó)家收入稅，可以使你自己取款業(yè)務(wù)從剩余的左邊是什么。您可以在任何一年的時(shí)間使自己繪圖。只需確保你有離開的初步稅收支付的錢。You pay your tax in advance你提前交稅A preliminary calculation of your tax is made ahead of your business start when you apply for F tax. After that you pay the tax on a monthly basis. Then, in connection with your tax return, a parison is made of your preliminary payments and what profit you actually made. After that you are notified of your final tax.當(dāng)你申請(qǐng) F 稅時(shí)，初步計(jì)算你的稅由領(lǐng)先的業(yè)務(wù)啟動(dòng)。后，您支付每月稅。然后，與你的報(bào)稅表，比較由你的初步付款和什么利潤(rùn)你其實(shí)作出。后，會(huì)通知您的您最后評(píng)稅。Employing staff雇用員工The main principle under the Employment Protection Act is that employment contracts are valid for an indefinite term unless otherwise stated explicitly in the employment contract. Indefiniteterm, or permanent, employment is the most mon form of employment in Sweden. It does not end automatically at a particular point in time and must be terminated by the employee or by you as the employer. In the employment contract you have to state how long the period of notice is. 根據(jù)就業(yè)保護(hù)法 》 的主要原則是雇傭合約有效期為無限期，除非另有聲明顯式的雇傭合約。不定中期或長(zhǎng)期的就業(yè)是在瑞典就業(yè)的最常見的形式。它不會(huì)自動(dòng)在特定點(diǎn)的時(shí)間，必須作為雇主終止由雇員或你。就業(yè)是通知的您要聲明多長(zhǎng)時(shí)間期限的合同。Begin by employing staff for a probationary period首先雇用人員的試用期Before you offer a person employment for an indefinite term, you have the option of employing the person for a probationary period of up to six months. The idea of probation is that it will be converted into employment for an indefinite term at the end of the probationary period.您提供無限期的人就業(yè)之前，您可以為六個(gè)月的試用期雇用該人的選擇。緩刑的想法是它將被轉(zhuǎn)換為就業(yè)的暫準(zhǔn)期月底為無限期的。Temporary employment臨時(shí)工作A temporary employment contract must be agreed specially between the employer and the employee. A temporary employment contract must also be permitted under the Employment Protection Act or a collective agreement.特別在雇主與雇員之間，必須同意臨時(shí)雇傭合約。此外必須根據(jù)就業(yè)保護(hù)法 》 或集體協(xié)議允許臨時(shí)雇傭合約。The following forms of temporary employment are permitted:允許下列形式的臨時(shí)就業(yè)機(jī)會(huì)：general fixedterm employment總期限勞動(dòng)temporary replacement work臨時(shí)更換工作seasonal employment季節(jié)性就業(yè)a retired person over the age of 67 years一個(gè)退休的人年齡超過67歲Be clear in the contract在合同中予以明確Be careful to make sure that the employment contract clearly states that it refers to temporary employment and what type of temporary employment is involved.請(qǐng)務(wù)必確保就業(yè)明確合同，它指的是臨時(shí)就業(yè)和涉及哪種類型的臨時(shí)就業(yè)機(jī)會(huì)的國(guó)家。Being an entrepreneur in Sweden在瑞典的企業(yè)家Are you considering starting a pany or selling your services in Sweden? As an EU citizen, you have the same rights and obligations as a Swedish entrepreneur.您正在考慮成立一家公司或銷售你的服務(wù)在瑞典嗎？作為歐盟公民，作為瑞典企業(yè)家有同樣的權(quán)利和義務(wù)。The freedom of establishment and the freedom to provide services are two fundamental freedoms central to the EU internal market. This means that, as an EU citizen, you may operate a business in Sweden and have the same rights and obligations as Swedish entrepreneurs. For example, you are required to re中央對(duì)歐盟內(nèi)部市場(chǎng)的兩個(gè)基本自由建立自由和自由地提供服務(wù)。這意味著作為歐盟公民，可經(jīng)營(yíng)業(yè)務(wù)在瑞典和有同等的權(quán)利和義務(wù)作為瑞典企業(yè)家。例如，您要注冊(cè)您的公司，如果您的商務(wù)活動(dòng)需要一個(gè) F 稅、 增值稅和許可證申請(qǐng)。gister your pany, apply for F tax and VAT and a permit if your business activities require one.Registering with the Swedish Migration Board登記與瑞典移民局As an EU citizen, you have right of residence in Sweden. This means you may stay in Sweden for more than three months without a residence permit. You are required to register with the Swedish Migration Board no later than three months after your arrival in Sweden. If you work in Sweden but reside in another EU country and return there at least once a week, there is no requirement to register in Sweden.作為歐盟公民，你有在瑞典居住權(quán)。這意味著您可能在瑞典逗留三個(gè)多月沒有居住證。您要注冊(cè)與瑞典移民局不遲于您抵達(dá)瑞典后三個(gè)月。如果您在瑞典工作但駐留在另一個(gè)歐盟國(guó)家中，有返回每周至少一次，并無在瑞典注冊(cè)的規(guī)定。Before you can register with the Swedish Migration Board as selfemployed, you must be able to show evidence of pany registration or other documents showing that you have your own pany. This is why it is important to contact the Swedish Companies Registration Office and the Swedish Tax Agency to register your pany first.您可以注冊(cè)與瑞典移民局為自雇人士之前，您必須能夠顯示公司注冊(cè)的證據(jù)或其他文件表明，你有你自己的公司。這就是為什么，聯(lián)絡(luò)瑞典公司注冊(cè)辦事處及瑞典稅務(wù)代理首先登記您的公司很重要。Providers of services must also show other documents in addition to copies of passports or ID document when registering. These documents may describe the type of service and the duration of the service provision. The document must be in writing and signed by the recipient of the service.注冊(cè)時(shí)，服務(wù)提供商必須還顯示在護(hù)照副本之外的其它文檔 ID。這些文檔可能描述了服務(wù)的類型和各項(xiàng)服務(wù)的持續(xù)時(shí)間。文檔必須以書面作出和簽署的這項(xiàng)服務(wù)的收件人。Coordination number配位數(shù)If you are providing services for a period exceeding six months, your ine will normally be taxed in Sweden. If this is the case, you will be allocated a coordination number when you register with the Swedish Tax Agency. This replaces the personal identity number and is used in contacts with authorities when you apply to the Tax Agency for F tax, for example.如果您正在提供服務(wù)超過六個(gè)月期間內(nèi)的，你的收入通常會(huì)在瑞典征稅。如果出現(xiàn)這種情況，您將會(huì)分配大量協(xié)調(diào)與瑞典稅務(wù)代理在注冊(cè)時(shí)。這將替代個(gè)人身份號(hào)碼，并用于與當(dāng)局的聯(lián)系人中，例如應(yīng)用于 F 稅方面，稅務(wù)代理時(shí)。How Sweden is governed瑞典的統(tǒng)治方式Sweden has been a member of the EU since 1995. At national level, Sweden is governed by the Government and the Riksdag (the Swedish Parliament). The Government is supported by ministries and authorities