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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Hiltunen, Jarno", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-03-25T08:19:02Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-03-25T08:19:02Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2016", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1525042", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/49199", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Sukupolvenvaihdoksessa on kyse tapahtumasta, jossa yhti\u00f6n omistus siirtyy vanhemmalta sukupolvelta nuoremmalle. Suomessa n\u00e4m\u00e4 tapahtumat ovat l\u00e4hitulevaisuudessa yleisi\u00e4. Aihe on t\u00e4rke\u00e4, sill\u00e4 monet yhti\u00f6t kaatuvat juuri ep\u00e4onnistuneen vaihdoksen seurauksena. \n\nT\u00e4m\u00e4 johtuu siit\u00e4, ett\u00e4 vaihdoksiin sis\u00e4ltyy monia haasteita. Yht\u00e4k\u00e4\u00e4n niist\u00e4 v\u00e4h\u00e4ttelem\u00e4tt\u00e4, t\u00e4ss\u00e4 tutkimuksessa tarkastellaan pelk\u00e4st\u00e4\u00e4n sukupolvenvaihdosten verotusta. Aiemman tutkimuksen mukaan yritt\u00e4j\u00e4t pit\u00e4v\u00e4t kyseist\u00e4 aihe-aluetta erityisen haastavana. \n\nVerotuksen n\u00e4k\u00f6kulmasta sukupolvenvaihdos on hyvin laaja kokonaisuus. Samalla siihen liittyy monia erityisi\u00e4 piirteit\u00e4 tavalliseen yrityskauppaan verrattuna. Aiempi tutkimus osoittaakin, ett\u00e4 hyv\u00e4 lopputulos vaatii tapauskohtaista valmistautumista ja suunnittelua. \n\nTutkimuksessa tarkastellaan sek\u00e4 vaihdoksen valmistelua ett\u00e4 sen toteutusta. Ensimm\u00e4inen viittaa kauppatapahtumaa edelt\u00e4viin toimiin, kuten yritysj\u00e4rjestelyihin tai omien osakkeiden hankintaan. Toteutukseen taas kuuluu erilaisia yhti\u00f6n arvoon ja vastikkeeseen liittyvi\u00e4 asioita. My\u00f6s huojennukset ovat t\u00e4rkeit\u00e4. Tutkimuksen viime k\u00e4den tavoitteena on tiivist\u00e4\u00e4 kokonaisuutta ja kertoa yritt\u00e4j\u00e4lle: mitk\u00e4 asiat ovat olennaisia sukupolvenvaihdoksen verotuksessa? \n\nVastauksen l\u00f6yt\u00e4miseksi haastatellaan seitsem\u00e4\u00e4 verotuksen asiantuntijaa. Osallistujiin lukeutuu kolme yksityisen sektorin veroasiantuntijaa, kaksi Verohallinnon asiantuntijaa ja kaksi KHT-tilintarkastajaa. Empiirist\u00e4 osuutta edelt\u00e4v\u00e4 teoria luodaan p\u00e4\u00e4asiallisesti kirjallisuudesta (mm. Immonen & Lindgren 2013). My\u00f6s lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4 ja Verohallinnon ohjeistusta hy\u00f6dynnet\u00e4\u00e4n.\n\nSukupolvenvaihdoksen verotuksen olennaiset asiat voidaan lopulta tiivist\u00e4\u00e4 viiteen p\u00e4\u00e4kohtaan. Ensinn\u00e4kin, oma vero-osaaminen tulisi tiedostaa ja v\u00e4ltt\u00e4\u00e4 arvailua. Ammattilaista on usein hyv\u00e4 hy\u00f6dynt\u00e4\u00e4. Toisekseen, valmistautuminen kannattaa aloittaa ajoissa. Mit\u00e4 pidempi on aikaj\u00e4nne, sit\u00e4 enemm\u00e4n on vaihtoehtoja. Kolmanneksi, vaihdosta ei tule tehd\u00e4 \"verop\u00e4\u00e4\" edell\u00e4. Muut tavoitteet luovat raamit verotuksen optimoinnille, ei toisinp\u00e4in. Nelj\u00e4nneksi, Verohallinnon suuntaan kannattaa toimia avoimesti ja muistaa, ett\u00e4 verotuksessa vaaditaan k\u00e4yp\u00e4\u00e4 hinnoittelua. Ennakkoratkaisun hakeminen arvostuskysymyksiin on monesti j\u00e4rkev\u00e4\u00e4. Viides kohta liittyy verolakien huojennuksiin. Niihin kannattaa tutustua ja totta kai k\u00e4ytt\u00e4\u00e4, jos mahdollista.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Jarno Hiltunen (jaeehilt) on 2016-03-25 08:19:02.192189. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2016-03-25T08:19:02Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201603251946.pdf: 1168997 bytes, checksum: 7e6eb54b5b625865bbb5d43d9da2fa79 (MD5)\nlicense.html: 4877 bytes, checksum: 02545913dd10a25c25ab812fcb8d4e86 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-03-25T08:19:02Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201603251946.pdf: 1168997 bytes, checksum: 7e6eb54b5b625865bbb5d43d9da2fa79 (MD5)\nlicense.html: 4877 bytes, checksum: 02545913dd10a25c25ab812fcb8d4e86 (MD5)\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (83 s.)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "huojennuss\u00e4\u00e4nn\u00f6kset", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sukupolvenvaihdos", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "suunnittelu", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verotus", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "yritysj\u00e4rjestelyt", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Yksityisen pk-osakeyhti\u00f6n sukupolvenvaihdoksen verotus : valmistautumisen ja toteutuksen haasteet sek\u00e4 mahdollisuudet", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201603251946", "language": null, "element": "identifier", 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