The enabling law for the tax reform that the government is working on is divided into 4 parts and 21 articles
, ranging from the
Irpef reform with the transition to three brackets and lower rates to the new two-rate Ires,
from the rationalization of the and VAT rates to a new tax system for local authorities.
This can be seen from the slides prepared by the Mef on the tax reform that ANSA has viewed.
On the basis of the possible times of the delegation, March is indicated for the CDM and 24 months for the adoption of the delegated decrees.
THE NEW IRES
- The tax reform provides for a new IRES (corporate income tax)
with two rates, with a reduced rate compared to 24% for the portion of income destined, in the following two years, for qualified investments and/or new occupation.
This can be seen from the slides prepared by the MEF, which summarize: "whoever hires and invests the least pays".
The "gradual elimination of Irap" (regional tax on productive activities) is also envisaged, with priority for partnerships, associated studios and companies between professionals, through the introduction of a surcharge with a taxable base corresponding to that Ires.
FLAT TAX -
Extension of the incremental flat tax to employees with the aim,
after reducing the personal income tax brackets to three, to arrive at a flat tax for everyone within the legislature.
This is what can be read in the slides of the tax bill.
In the meantime, in the personal income tax field, the simplification of the rules on fringe benefits is envisaged for employees.
For self-employment, on the other hand, the aim is to reduce withholding taxes on remuneration in the event that the worker incurs high costs for employees or collaborators and to recognize tax neutrality for aggregations and reorganizations of professional studios.
CEDOLARE SECCA
- The coupon regime could also be extended to non-residential properties.
It is a hypothesis under study relating to the Irpef income of buildings.
The delegation intervenes on all categories of Irpef income (agricultural income, buildings income, financial income, employment income, self-employment income, business income and other income) with the aim of rationalizing and simplifying the system.
As far as income of a financial nature is concerned, among other things, the grouping of capital income and other income of a financial nature into a single income category subject to taxation on the basis of the cash and compensation principle and a subsidized substitute tax on income of a financial nature earned by the pension funds.
ANSA Agency
Tax: Leo, zero VAT is a hypothesis, foreseen by the EU - PMI
Tax reform next week in CDM.
The point on the scrapping: 600,000 applications received online.
2022 is a record year with the recovery of 20.2 billion in tax evasion (ANSA)
