Each company gets the profits and this is identified with the business income, all individuals who own legality within the state must submit the tax return for the year of data collection in the balance sheet of profits, whether they are legal entities private and state.
All companies that have a net business are obliged to pay the property taxes, IRES (former corporate income tax, income tax for legal entities) and IRAP. The IRAP regional tax on productive activities, was established after the abolition of ILOR and ICIAP; IRAP is calculated on the basis of the value added of the production resulting from budgets; the standard rate is 4.25% (It will vary depending on the type of business and the category). The IRES is a tax staff that a private legal entity or the state pays for the possession of an income in cash or in kind from any source, in 2015 the tax rate is 27.50%. For companies that have not gotten the profit income tax rate is 5% on minimal.
Other mandatory fees are paid from the beginning with the marking of the books required.
Every company has to pay municipal taxes and regional. IMU is due only to the companies that own land or buildings. The tax concession of public land (Tosap) and his canon (Cosap) are paid by companies that occupy any portion of public land, for example, the bar with tables on the sidewalk or the restaurant, or the peddler market.
Even for companies using the publicity about cards scattered around the city, there is a tax and it is Icpdpa.
Instead, the fee for the installation of advertising is called Cimp and only pay advertising agencies who bear the burden of paying the Icpdpa for companies that bill.
Some companies bring their registered office in other states, this to avoid paying taxes that they believe are too high in their state of origin; this entails a loss of revenue for the state in favor of another.
Rashna