TAXATION AND THE TAX SYSTEM ITALIAN
THE CHARGES must be paid by citizens to the tax authorities, so that State and local authorities can meet the public expenditure and put at our disposal all the services we need. Then, with the payments of citizens, the state, earning a livelihood. This mechanism is governed by the "Finance Act", which each year must ensure the entry of public economic needs of the country. The citizen's duty is to help and is so essential that it is fixed by the Italian Constitution in Art. 53: "all are required to contribute to public expenditure because of their ability to pay."
Taxes are divided into three categories:
Taxes, taxes are the most important people are in a relationship their ability to pay, with no relation to the utilization of public services. These monies are used in public works (construction of schools, road maintenance ...). Taxes must be paid by all citizens.
taxes, taxes are paid by those who wish to pursue a specific activity or enforce a right (occupation of public land, carrying of weapons ...). The local taxes and government concessions are therefore covered by taxes. Payment is due only by those who use a particular service or require a permit or license.
CONTRIBUTIONS, taxes are paid by citizens who find themselves, even without having asked for it, either to take a public service designed for the whole community. A portion of public spending is financed by taxes, the other part is borne by the citizens directly affected who pay contributions. SUBJECT
The tax is the person (or entity) by which the wealth is put in the report. TAX is the amount of wealth that on which the tax is calculated. It is this higher rate tax on a taxable unit. If the assessment is expressed in €, the rate is the tax on € 1 expressed in%. TAX RATE = TAX x.
direct taxes are those that directly affect their wealth (income o imponibile): IRPEF, ICI, IRES e IRAP. Di norma è irrilevante l'uso che il soggetto fa della ricchezza, ma non mancano le eccezioni. Ad esempio due persone, a parità di reddito, pagano imposte diverse a seconda del loro carico familiare e delle spese essenziali affrontate. Sono imposte INDIRETTE quelle che colpiscono la ricchezza nel momento in cui viene utilizzata per un trasferimento di proprietà: Imposta di Registro, IVA e Imposta Ipotecaria e Catastale. Quindi queste imposte riguardano il trasferimento di diritti reali.
Le imposte PERSONALI sono quelle che gravano sul contribuente (persona o società) in relazione alla sua ricchezza globale, indipendentemente dalle fonti di questa, valutando ogni situazione singolarmente (carichi Family unavoidable expenses ...). They are: personal income tax, IRES and IRAP. REAL taxes do not consider the personal circumstances of the taxpayer, but the tax hit in its actual size. What are the taxes: ICI, registration, taxes and mortgage and cadastral taxes. The two types of taxes can coexist. PROPORTIONAL
taxes are those fixed rate, regardless of the tax base: ICI, stamp, IRES, IRAP, mortgage and cadastral taxes and VAT. Taxes progress are those whose rate increases with the increase of the base. This system seeks to penalize people with greater ability to pay. The progression is not continuous, but is accomplished in increments cioè l'imponibile è suddiviso in fasce, dette scaglioni, alle quali in successione è applicata un aliquota crescente; in questo modo le aliquote più alte non colpiscono l'intero imponibile ma solo uno scaglione. L'unica imposta progressiva è l'IRPEF. In questo sistema le aliquote o l'ampiezza degli scaglioni devono essere periodicamente riviste e aggiornate a causa dell'inflazione che aumenta o diminuisce il valore d'acquisto della moneta.
Le imposte PATRIMONIALI hanno come ricchezza imponibile, il valore dei beni che il soggetto possiede. Possono essere straordinarie, cioè venire applicate solo una volta; oppure ordinarie,cioè venire applicate periodicamente. Le imposte SUL REDDITO hanno come ricchezza imponibile, il income belonging to the subject. Usually taxes are ordinary. PIT =
Income Tax Individuals. The income tax is a direct tax, personal, progressive bands that applies to the total net income, consisting of all the income of the subject. It is governed only by the income tax and the tax payers and with more covers about ⅓ of all taxes paid to the state. Taxable income consists of income tax all income, ongoing or occasional, for the subject. The incomes of the spouses are taxed separately, whereas the income of assets in joint estate are charged half for each spouse.
not part of taxable income, personal income tax:
disability pensions, pensions and social subsidies
income subject to withholding or substitute tax (bank deposits, CCT, BOT ...)
compensation of employees, allowances and salary arrears
family allowance is entitled to a spouse in the event that the separation
income of the main building up to the amount of the cadastral income.
diagram calculation IRPEF:
calculating taxable income (sum of all income earned)
calculating taxable income (before tax - deductible expenses)
calculating gross tax (taxable net tax rate brackets x)
calculating net tax (gross tax - tax deductions)
calculating the balance (tax netta – ritenute alla fonte).
REDDITI FONDIARI → RA = Reddito Agrario
RC = Rendita Catastale
RD = Reddito Dominicale
Il CATASTO è l'inventario di tutti i beni immobili. Esiste un catasto terreni e un catasto fabbricati. Ogni bene immobiliare possiede dei numeri identificativi e il RC. Il RC viene calcolato dal catasto e esprime quanto quel bene può rendere mediamente in 1 anno. Le particelle del CATASTO TERRENI hanno sempre due redditi, il RD (che si riferisce al proprietario della particella) e il RA (che si riferisce al gestore). Ad esempio, in caso di dichiarazione dei redditi, il proprietario che lavora il suo terreno deve dichiarare entrambi. Se lo affitta, il proprietario dichiara solo il RD e l'affittuario only the RA. In LAND BUILDINGS there is only the RC that is borne by the owner. These revenues are related to a particular census period (that year) and sometimes are recalculated. Among a revaluation el 'the other, are established in the financial re-evaluated using%. Among other things determine the% of revaluation
RD + 80% + 70% RA + 5% RC
The land value is a tax which is calculated on the value of the property and not income and is usually less than the value market (⅓ or ¼ of the market value). The cadastral value is determined by starting, for the buildings, re-evaluated by the RC (+ 5%) which is multiplied by a coefficient that is fixed 100 dwellings and garage, 50 offices and 34 shops. For the land is part of the RD re-evaluated (+ 25%) for a fixed rate now is 75%. Value
register RC = 1.05 x → annuity to be transformed into value: box and home
RC x 100 x 1.05 x 1.05 x
offices RC RC shops
50 x 34 x 1.05 =
IRES Income Tax Society (replaces corporate income tax = Income tax for legal persons). It is a direct tax, personal and proportional and a fixed rate of 33%. tax affects the net proceeds from the company was taken over from their budget. Are exempt from this tax to the state and local governments who exercise state functions (municipalities, provinces, regions), and health care.
= IRAP regional tax Industry. It is a direct tax, personal and proportional tax payable by persons or companies in that particular region play a productive activity. The tax is levied on the net production (compensation paid - costs) multiplied by the rate ranging from about 2% to 4%. Payment is expected each year. ICI = Set
Municipal Building. It is a direct tax, real and proportional burden on the value of land (agricultural and building) and buildings (property tax because the tax is the value of the property) and should be considered in the determination of net income capitalized. The subject to tax is the owner or tenant of such goods. Tax is the tax in the municipality where the property is situated.
ICI homes and box = RC x 1.05 x 100 x
ICI farmland abandonment rate = 1.25 x RD x 75 x tax rate =
ICI building land market value (determined annually by the Land Registry) x
rate in the calculation of ' ICI uses a rate that varies from 4 ‰ to 9 ‰. DECLARATION
The return must be filed annually by all those who have incomes affected by direct taxes, in fact, with this self-certification will determine the amount of taxes the taxpayer be paid to the Exchequer. The payment is not unique, but deferred in three installments:
1 → 40% share of the tax year before
2 ° → 60% share of the tax year before the 3rd
share → balance (actual amount of tax - 1 st and 2 nd fees paid).
Individuals report the income tax on single model or model 730, from where it determines the amount of income tax to be paid to the Exchequer. The unique model lists:
total income (sum of all types of income subject)
taxable income (total income - deductible expenses)
the gross tax (taxable income x tax rate brackets)
tax net income tax (gross tax - tax deductions (19% of healthcare costs, interest mutui, assicurazione sulla vita...)).
Nel modello 730 (ex 740) i contribuenti sono più facilitati dall'assistenza del datore di lavoro o da centri di assistenza fiscale CAF.
I documenti della dichiarazione dei redditi vanno conservati dal contribuente per 5 anni.
Le società di persone riportano la dichiarazione dei redditi sul modello unico dove vengono comunicati i vari redditi prodotti, che, sommati tra loro determinano la produzione netta da cui viene calcolata l'IRAP da versare. Il modello serve anche per stabilire la quota singola di ogni socio per poi introdurla nella propria dichiarazione personale soggetta a IRPEF.
Le società di capitali e enti commerciali riportano la dichiarazione dei redditi sul modello unico dove mentioning corporate income, added together, make up the income on which tax is calculated by the IRES (currently 35% fixed income). The model is also used to determine the net value of production, on which you must then calculate the IRAP.
VAT = Value Added Tax. It is an indirect tax, real and proportional. Is applied to all supplies of goods or services. All those who engage in self-employment must apply for a VAT number. Each month, the VAT collected on sales to subtract the VAT paid on the purchase, and pay the difference to the Exchequer. The first will certainly be greater than the second because the good that is done, however, more of the good departure. Excise duties are taxes levied on certain goods harmful to us (petroleum products, weapons, ammunition, alcohol and tobacco).
Stamp duty is in indirect taxes, real and proportional and serves to register the office of the Register to give validity to the contract. If the transfer of ownership passes from one enterprise to an individual, the tax in this case is fixed to € 129.11 and you pay only once. If a person buys a private property, the buyer must pay a one-time registration fee of 7% of the land for construction of luxury, until down to 3% of the land value if it is the first house . In the case of leased property to be paid the sum is given dal 2% del canone annuo di locazione, da riscuotere 1% dal nudo proprietario e il restante 1% dall'inquilino).
IMPOSTA IPOTECARIA E CATASTALE è un imposta indiretta, reale e proporzionale o fissa (importo da versare fisso). Queste due imposte sono sempre dovute in aggiunta all'imposta di registro per trascrivere il passaggio di proprietà nei Pubblici Registri Immobiliari. L'imposta ipotecaria è il 2% del valore catastale dell'immobile. Mentre l'imposta catastale è pari all'1% del valore catastale dell'immobile. Per l'acquisto o l'ottenimento in eredità della prima casa le due imposte sono 168€ fisse.
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