- l'artigiano (è il caso della attività prevalente di webdesign) invece mi risulta esonerato dall'iscrizione alla gestione inps artigiani se ha altra copertura previdenziale per attività prevalente (nel caso il lav. dipendente).
In merito comunque potrai avere ulteriori conferme presso l'inps cui potresti chiedere appuntamento.
e l'INAIL per gli infortuni???
drammatici gli aspetti fiscali
IRPEF
Il reddito d’impresa viene assoggettato ad IRPEF in base alle seguenti aliquote:
• Per redditi compresi tra 0 e 15.000 € 23%
• Per redditi superiori a 15.000 € ma non a 29.000 € 2 9%
• Per redditi superiori a 29.000 € ma non a 32.600 € 31%
• Per redditi superiori a 32.600 € ma non a 70.000 € 39%
• oltre 70.000 € 45%
IRAP
L’imposta regionale sulle attività produttive (IRAP) si calcola applicando l’aliquota del 4,25%
al valore aggiunto prodotto nel territorio regionale.
Il valore aggiunto = Ricavi-Costi.
La determinazione del valore aggiunto è differenziata in relazione alla tipologia dei soggetti ed
al regime contabile.
da approfondire il modo di costituirsi
- Impresa Individuale
- La cosiddetta Legge Bersani, approvata in via definitiva dalla Camera il 31 luglio 97,inserisce nell’ordinamento italiano anche la cosiddetta “Piccola società cooperativa” che può essere costituita fra un minimo di tre ed un massimo di otto soci, i quali devono essere esclusivamente persone fisiche.
- Con il regime di responsabilità limitata è possibile esercitare anche un’impresa individuale, in
questo caso si parlerà di S.R.L. unipersonale. Per poter godere del beneficio deve essere reso
pubblico, tramite il registro delle imprese, il fatto che si tratta di una società unipersonale,
comunicando inoltre le generalità dell’unico socio. Gli atti e la corrispondenza della società
dovranno indicare che la società stessa ha un unico socio. La società è regolata, comunque, dalle
norme relative ad una normale società di capitali.
Le S.R.L. in possesso dei requisiti possono scegliere di essere iscritte all’Albo delle Imprese
Artigiane.
22 commenti:
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