词条 | Taxation in Italy | ||||||||||||
释义 |
Taxation in Italy is levied by the central and regional governments and is collected by the Italian Agency of Revenue (Agenzia delle Entrate). Total tax revenue in 2012 was 44.4% of the GDP.[1] The total tax receipts in 2013 were €782 billion. The most important revenue sources are income tax, social security, corporate tax and value added tax, which are all applied at the national level. Personal income taxation in Italy is progressive. Income taxEmployment income is subject to a progressive income tax, IRPEF (Imposta sul reddito delle persone fisiche) applying to all workers. In 2013, the personal income tax rates were as follows:
Every region has a different tax addition (between 1,23% and 3,33%) and communal addition (up to 0,8%). Individuals are considered resident for tax purposes if for the greater part of the tax year they satisfy any of the following conditions:
Exemption AreaDue to the different types of income, exemption from IRPEF is determined at:
The area exempt from IRPEF increases further if there are dependent family members. Corporation taxItalian corporate entities are subject to Corporate Income Tax, IRES (Imposta sul reddito delle società) and to Regional Production Tax, IRAP (Imposta regionale sulle attività produttive).
Value added taxValue added tax or VAT (Imposta sul valore aggiunto, IVA) is a consumption tax charged at a standard rate of 22%.[4] Reduced VAT rates apply at 10% for listed pharmaceuticals, passenger transport that is not specifically exempted, admission to cultural and entertainment events, hotels, restaurants and 4% on certain foodstuffs, medical and books. The Italian VAT regime is part of the European Union value added tax system. Social securitySocial security contributions (Istituto nazionale della previdenza sociale - INPS) apply to everyone in the workforce. Employers withhold 9.19% of the employee's wage and the employer contributes 34.08% of gross pay. Self-employed individuals must enroll with the Gestione Separata INPS, unless other specific rules apply (for example, certain professionals, such as lawyers, engineers and accountants, are required by law to enroll in specified pension plans). The contributions to the INPS are calculated at a flat rate ranging from 18% to 27.72% on annual income up to a maximum income of €96,149 in 2012.[5] Tax evasion and lack of guaranteesItaly has the largest number of "major tax evaders" in Europe, counting, according to the estimated figures,[6] tax evasion for over €180 billion. On the other hand, evasion is sometimes seen by evaders as the best way to ensure the right of defense from the alleged excessive tax claim of the State.[7] See also
References1. ^OECD revenue as a share of GDP statistics {{Cite web|url = http://stats.oecd.org/Index.aspx?DataSetCode=REV|title = Revenue Statistics|date = 2014-06-25|accessdate = 2014-06-25|website = OECD|publisher = |last = |first = }} 2. ^{{cite web|author=Redazione internet Agenzia Entrate |url=http://www1.agenziaentrate.gov.it/english/italian_taxation/income_tax.htm |title=Agenzia delle Entrate - Income tax for individuals |publisher=.agenziaentrate.gov.it |date= |accessdate=2014-10-29}} 3. ^https://www.guidafisco.it/calcolo-irap-aliquote-851 guidafisco.it 4. ^{{Cite web|url = http://www.kpmg.com/global/en/issuesandinsights/articlespublications/taxnewsflash/pages/italy-increased-vat-rate-22-percent-effective-october-2013.aspx|title = KPMG|date = |accessdate = |website = |publisher = |last = |first = }} 5. ^{{Cite web|url = http://www.expat.hsbc.com/1/PA_ES_Content_Mgmt/content/hsbc_expat/pdf/en/global_tax_navigator/going_to_italy.pdf|title = Going to Italy|date = |accessdate = |website = expat.hsbc.com|publisher = HSBC|last = |first = }} 6. ^https://www.forexinfo.it/Evasione-Fiscale-Italia-I-numeri-da-conoscere 7. ^{{cite journal|last1=Buonomo|first1=Giampiero|title = Codice del processo tributario, un convegno fa chiarezza|journal= L’ago e il filo|date=2015| url= https://www.questia.com/projects#!/project/89427378}} {{Subscription required |via=Questia}} External links
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