<akomaNtoso xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:finlex="http://data.finlex.fi/schema/finlex" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
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            <classification source="#organization_fi.finlex">
                <keyword dictionary="/akn/ontology/concept/statute-keyword" showAs="Tulovero" value="/akn/ontology/concept/statute-keyword.3938"/>
                <keyword dictionary="/akn/ontology/concept/statute-keyword" showAs="Veroasteikko" value="/akn/ontology/concept/statute-keyword.4379"/>
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                <finlex:documentYear>2022</finlex:documentYear>
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                        <finlex:ref href="/akn/fi/act/statute-consolidated/2021/620">620/2021</finlex:ref>
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        <preface>
            <p>
                <docNumber>1122/2022</docNumber>
                <docTitle>Laki vuoden 2023 tuloveroasteikosta</docTitle>
            </p>
        </preface>
        <preamble>
            <formula eId="enactingClause" name="enactingClause">
                <p>Eduskunnan päätöksen mukaisesti säädetään:</p>
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        <body>
            <hcontainer finlex:outline="Säädöksen teksti" name="statuteProvisionsWrapper">
                <section eId="sec_1">
                    <num>1 §</num>
                    <subsection eId="sec_1__subsec_1">
                        <content>
                            <p>
                                Vuodelta 2023 toimitettavassa verotuksessa määrätään tuloverolain 
                                <ref href="/akn/fi/act/statute-consolidated/1992/1535">(1535/1992)</ref>
                                 perusteella valtiolle ansiotulosta suoritettava tulovero progressiivisen tuloveroasteikon mukaan seuraavasti:
                            </p>
                            <table>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>
                                            <b>Verotettava ansiotulo, euroa</b>
                                        </p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>
                                            <b>Vero alarajan kohdalla, euroa</b>
                                        </p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>
                                            <b>Vero alarajan ylittävästä tulon osasta, %</b>
                                        </p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>0</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>0</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>12,64</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>19 900</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>2 515,36</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>19</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>29 700</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>4 377,36</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>30,25</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>49 000</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>10 215,61</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>34</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>85 800</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>22 727,61</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>44</p>
                                    </td>
                                </tr>
                            </table>
                        </content>
                    </subsection>
                </section>
                <section eId="sec_2" finlex:entryIntoForce="true" finlex:vsId="1122/2022">
                    <num>2 §</num>
                    <subsection eId="sec_2__subsec_1">
                        <content>
                            <p>Tämä laki tulee voimaan 1 päivänä tammikuuta 2023.</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_2__subsec_2">
                        <content>
                            <p>
                                Tällä lailla kumotaan vuoden 2023 tuloveroasteikosta annettu laki 
                                <ref href="/akn/fi/act/statute-consolidated/2021/620">(620/2021)</ref>.
                            </p>
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                </section>
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                <hcontainer finlex:outline="Esityöt" name="preliminaryWork">
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                        <p>
                            <ref href="/akn/fi/doc/government-proposal/2022/153">HE 153/2022</ref>
                        </p>
                        <p>VaVM 28/2022</p>
                        <p>
                            <a href="https://www.eduskunta.fi/valtiopaivaasiakirjat/EV+170/2022">EV 170/2022</a>
                        </p>
                    </content>
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