sänkt restaurang- och cateringmoms (sou 2011:24)

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Sänkt restaurang- och cateringmoms (SOU 2011:24)

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Page 1: Sänkt restaurang- och cateringmoms (SOU 2011:24)
Page 2: Sänkt restaurang- och cateringmoms (SOU 2011:24)

SOU 2011:24

Delbetänkande av Utredningen om sänkt moms på vissa tjänster

Stockholm 2011

Sänkt restaurang- och cateringmoms

Page 3: Sänkt restaurang- och cateringmoms (SOU 2011:24)

Svara på remiss. Hur och varför. Statsrådsberedningen (SB PM 2003:2, reviderad 2009-05-02)

Page 4: Sänkt restaurang- och cateringmoms (SOU 2011:24)

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Page 9: Sänkt restaurang- och cateringmoms (SOU 2011:24)

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Tabell 4.1 Restaurang- och cateringbranschen, inklusive restauranger på hotell, 2010.

Restaurang- och cateringbranschen, inklusive restauranger på hotell

Antal arbetsställen 24 453 Antal anställda 92 981 Omsättning, mnkr (exklusive mer-värdesskatt) 74 477 Omsättning/arbetsställe 3 045 738 Omsättning/anställd 800 996 Anställd/arbetsställe 3,8

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Tabell 4.2 Antal anställda i olika åldrar inom hotell- och restaurangbranschen

2004 2005 2006 2007 2008 2009 16–24 år 32 550 32 113 34 206 38 899 40 137 39 392 25– år 61 309 61 204 62 846 68 402 70 576 72 443 Totalt 93 859 93 317 97 052 107 301 110 713 111 835 Andel 16–24 år 34,7 34,4 35,2 36,3 36,3 35,2

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Page 33: Sänkt restaurang- och cateringmoms (SOU 2011:24)

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Figur 4.2 Lönefördelning och minimilönenivåer inom hotell- och restaurangavtalet, 2009

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Page 34: Sänkt restaurang- och cateringmoms (SOU 2011:24)

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Figur 6.1 Marknadens utbud av arbetskraft

Lön

Antal arbetade timmar

Utbud

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Figur 6.2 Företagets efterfråga på arbetskraft

Lön

Antal arbetade timmarq

w Marknadslön

Efterfråga

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Figur 6.3 Utbud och efterfrågan på arbetsmarknaden

Lön

Antal arbetade timmar*

Q

*w

Utbud

Efterfråga

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Figur 6.4 Arbetsmarknaden med en lönereglering

Lön

Antal arbetade timmarQ

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w

rQ

Efterfråga

Lönereglering

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Tabell 1 Resultat av skattereduktion för hushållsnära tjänster

Fall Basfall Mindre fördelaktiga effekter

Mer fördelaktiga effekter

Förändrad tidsanvändning Vitt hushållsarbete 5,40 5,10 5,73 Svart hushållsarbete -2,47 -0,62 -4,33 Övrigt vitt arbete -1,35 -3,98 1,45 Övrigt svart arbete 0,01 0,36 -0,90 Hemarbete -1,46 -1,48 -0,94 Fritid 0,73 0,99 0,31 Icke-arbete -0,85 -0,38 -1,32 Nettoändring av vitt arbete 4,05 1,12 7,18 Nettoändring av hushållsarbete 1,46 3,00 0,46 Nettoändring av svart arbete -2,47 -0,26 -5,23 Sysselsättningseffekter Vit effekt, nettotillskott1 10 616 2 945 18 823 Vit effekt, i procent av sysselsättningen 0,25 0,07 0,45

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Tabell 2 Fördelningen av arbetade timmar i ekonomin mellan marknads-arbete, hemarbete och svartarbete för ett land i norra Europa.

Fördelning av timmar, i procent Marknadsarbete 80,6 Hemarbete 17,1 Svartarbete 2,3

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Tabell 3 Offentligfinansiell nettokostnad av sänkt mervärdesskatt från 25 procent till 12 procent på restaurang- och cateringtjänster 2012, miljarder kronor

År 2012 2013 2014 2015 Varaktig effekt

Långsiktig effekt

Offentligfinansiell nettokostnad 5,4 4,1 4,4 4,6 4,6 3,6

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Figur 6.8 Fördelningseffekter för olika inkomstgrupper. Ökning av justerad disponibel inkomst, procent

0

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1 2 3 4 5 6 7 8 9 10Låg inkomst Hög inkomst

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Figur 6.9 Fördelningseffekter för olika hushållstyper. Ökning av justerad disponibel inkomst, procent

0 0,2

Ensam 20-64 u barn

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Ensam m barn

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Figur 6.10 Fördelningseffekter för olika regioner i Sverige. Ökning av justerad disponibel inkomst, procent

0

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Tabell 4 Sammanfattning av konsekvenser av sänkt moms på restaurang- och cateringtjänster från 25 till 12 procent

Konsekvenser Sänkt moms från 25 till 12 procent

Offentligfinansiell nettokostnad 2012, miljarder kronor 5,4 Långsiktig offentligfinansiell effekt, miljarder kronor 3,6 Varaktig sysselsättningseffekt i helårsarbetskrafter 6 000 Kostnad per jobb, miljoner kronor 0,6 Minskning i administrativa kostnader, miljarder kronor 0,2

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Tabell 8 Offentligfinansiell nettointäkt av höjd mervärdesskatt från 12 till 14,4 procent på bland annat livsmedel, omsättning av vissa konst-verk, hotell- samt restaurang- och cateringtjänster 2012, mdkr

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Tabell 1 Förändringen i det totala antalet arbetade timmar i ekonomin i Sverige vid en sänkning av mervärdesskatten på restaurang- och cateringtjänster med 10 procentenheter

Innan en sänkning av mervärdesskatten

Efter en sänkning av mervärdesskatten

Fördelning, procent

Antal arbetade timmar, miljoner

Fördelning, procent

Antal arbetade timmar, miljoner

Marknadsarbete 80,6 769 744 83,0 792 650 Hemarbete 17,1 163 305 14,7 139 430 Svartarbete 2,3 21 965 2,3 21 965 Totalt arbetade timmar 100 955 000 100 955 000

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Tabell 2 Parametrar vid, samt resultat av, beräkningen av ökningen i antalet marknadsarbetade timmar i Sverige vid sänkt mervärdes-skatt på restaurang- och cateringtjänster med 13 procentenheter

Ökningen i marknadsarbetade timmar vid sänkt moms på gruppen hushållsnära tjänster med 1 procentenhet 0,30%

Andelen restaurang- och cateringtjänster av gruppen hushållsnära tjänster 30%

Potentialen för frigjord tid vid sänkt moms på restaurang- och cateringtjänster relativt gruppen hushållsnära tjänster 0,2

Hur stor andel av den frigjorda tiden används till marknadsarbete relativt gruppen hushållsnära tjänster 0,25

Ökning i antalet marknadsarbetade timmar vid sänkt moms på restaurang- och cateringtjänster tjänster med 13 procentenheter 0,06%

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Tabell 3 Tidsåtgång vid matlagning i hemmet och inhandling av mat för kvinnor respektive män samt för en genomsnittlig individ, i antal minuter

Kvinnor Män Genomsnitt Laga mat 46 25 35,5 Handla mat 25 25 25 Totalt 71 50 60,5 Totalt per år 22 083

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Page 194: Sänkt restaurang- och cateringmoms (SOU 2011:24)

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Page 195: Sänkt restaurang- och cateringmoms (SOU 2011:24)

Statens offentliga utredningar 2011Kronologisk förteckning

1. Svart på vitt – om jämställdhet i akademin. U. 2. Välfärdsstaten i arbete. Inkomsttrygghet och omfördelning med incitament till arbete. Fi. 3. Sanktionsavgifter på trygghetsområdet. S. 4. Genomförande av EU:s regelverk om inre vattenvägar i svensk rätt. N. 5. Bemanningsdirektivets genomförande i Sverige. A. 6. Missbruket, Kunskapen, Vården. Missbruksutredningens forskningsbilaga. S. 7. Transporter av frihetsberövade. Ju. 8. Den framtida gymnasiesärskolan – en likvärdig utbildning för ungdomar med utvecklingsstörning. U. 9. Barnen som samhället svek. Åtgärder med anledning av övergrepp och allvarliga försummelser i samhällsvården. S. 10. Antidopning Sverige. En ny väg för arbetet mot dopning. Ku. 11. Långtidsutredningen 2011. Huvud- betänkande. Fi. 12. Medfinansiering av transportinfrastruktur – utvärdering av förhandlingsarbetet jämte överväganden om brukaravgifter och lånevillkor. N. 13. Uppföljning av signalspaningslagen. Fö. 14. Kunskapsläget på kärnavfalls- området 2011 – geologin, barriärerna, alternativen. M. 15. Rehabiliteringsrådets slutbetänkande. S. 16. Allmän skyldighet att hjälpa nödställda? Ju. 17. Förvar. Ju. 18. Strålsäkerhet – gällande rätt i ny form. M. 19. Tid för snabb flexibel inlärning. U.

20. Dataskydd vid europeiskt polisiärt och straffrättsligt samarbete. Dataskyddsrambeslutet, Europolanställdas befattning med hemliga uppgifter. Ju. 21. Utrikesförvaltning i världsklass. UD. 22. Spirit of Innovation. UD. 23. Revision av livsmedelskedjans kontroll- myndigheter. L. 24. Sänkt restaurang- och cateringmoms. Fi.

Page 196: Sänkt restaurang- och cateringmoms (SOU 2011:24)

Statens offentliga utredningar 2011Systematisk förteckning

Justitiedepartementet

Transporter av frihetsberövade. [7]Allmän skyldighet att hjälpa nödställda? [16]Förvar. [17]Dataskydd vid europeiskt polisiärt och straff-

rättsligt samarbete. Dataskyddsrambeslutet, Europolanställdas befattning med hemliga uppgifter. [20]

Utrikesdepartementet

Utrikesförvaltning i världsklass. [21]Spirit of Innovation. [22]

Försvarsdepartementet

Uppföljning av signalspaningslagen. [13]

Socialdepartementet

Sanktionsavgifter på trygghetsområdet. [3]Missbruket, Kunskapen, Vården.

Missbruksutredningens forskningsbilaga. [6]

Barnen som samhället svek. Åtgärder med anledning av övergrepp och allvarliga försummelser i samhällsvården. [9]

Rehabiliteringsrådets slutbetänkande. [15]

Finansdepartementet

Välfärdsstaten i arbete. Inkomsttrygghet och omfördelning med incitament till arbete. [2]

Långtidsutredningen 2011. Huvudbetänkande. [11]

Sänkt restaurang- och cateringmoms. [24]

Utbildningsdepartementet

Svart på vitt – om jämställdhet i akademin. [1]Den framtida gymnasiesärskolan

– en likvärdig utbildning för ungdomar med utvecklingsstörning. [8]

Tid för snabb flexibel inlärning. [19]

Landsbygdsdepartementet

Revision av livsmedelskedjans kontroll-myndigheter. [23]

Miljödepartementet

Kunskapsläget på kärnavfallsområdet 2011 – geologin, barriärerna, alternativen. [14]

Strålsäkerhet – gällande rätt i ny form. [18]

Näringsdepartementet

Genomförande av EU:s regelverk om inre vattenvägar i svensk rätt. [4]

Medfinansiering av transportinfrastruktur – utvärdering av förhandlingsarbetet jämte överväganden om brukaravgifter och lånevillkor. [12]

Kulturdepartementet

Antidopning Sverige. En ny väg för arbetet mot dopning. [10]

Arbetsmarknadsdepartementet

Bemanningsdirektivets genomförande i Sverige. [5]

Page 197: Sänkt restaurang- och cateringmoms (SOU 2011:24)

Tryck: E-print, Stockholm, 2011

ISBN: 978-91-7437-201-4

Page 198: Sänkt restaurang- och cateringmoms (SOU 2011:24)