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il regime forfettario e il regime dei minimi

IL REGIME FORFETTARIO E IL REGIME DEI MINIMI Autore:
Editore: NELDIRITTO.IT
Anno di Pubblicazione: 2015
ISBN: 9788866574903
Disponibilità: Disponibile in 3 giorni
Prezzo: € 27,00

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REGIME FORFETTARIO E IL REGIME DEI MINIMI

In Sintesi:

Questo volume si propone di fornire al lettore l'analisi delle novità
che, dal 1° gennaio 2015, riguardano le persone fisiche esercenti
attività d'impresa o di arti e professioni di piccole dimensioni. La
legge di stabilità 2015 ha, infatti, introdotto nell'ordinamento
tributario il nuovo regime agevolato di determinazione forfettaria del
reddito e di applicazione di una imposta sostitutiva di IRPEF, relative
addizionali e IRAP, che si connota per le rilevanti semplificazioni in
termini di adempimenti contabili e fiscali, con drastica riduzione degli
oneri amministrativi. Il regime, per accedere al quale è necessario
rispettare alcuni requisiti predefiniti, va valutato attentamente in
tutti i suoi elementi in quanto non sempre risulta conveniente rispetto
ai regimi ordinari.
Il nuovo regime forfettario "conviverà", ancora per alcuni anni, con
il regime di vantaggio (cd. contribuenti minimi), anche questo oggetto
di una esaustiva trattazione.
Completa il volume una appendice di prassi e normativa.
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