{"id":632,"date":"2024-02-09T11:26:01","date_gmt":"2024-02-09T10:26:01","guid":{"rendered":"https:\/\/www.apstudiocommerciale.com\/?page_id=632"},"modified":"2024-02-09T11:28:30","modified_gmt":"2024-02-09T10:28:30","slug":"contabilita-semplificate","status":"publish","type":"page","link":"https:\/\/www.apstudiocommerciale.com\/index.php\/contabilita-semplificate\/","title":{"rendered":"Contabilit\u00e0 semplificate"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"632\" class=\"elementor elementor-632\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3d57f8 e-flex e-con-boxed e-con e-parent\" data-id=\"a3d57f8\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e523478 elementor-widget elementor-widget-shortcode\" data-id=\"e523478\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4a5d4a e-flex e-con-boxed e-con e-parent\" data-id=\"c4a5d4a\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c16745 elementor-widget elementor-widget-spacer\" data-id=\"9c16745\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f0b714 e-flex e-con-boxed e-con e-parent\" data-id=\"6f0b714\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b9fbd9 elementor-widget elementor-widget-heading\" data-id=\"6b9fbd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">CONTABILITA' SEMPLIFICATE<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d685b elementor-widget elementor-widget-text-editor\" data-id=\"e1d685b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Lo studio elabora le contabilit\u00e0 semplificate delle aziende minori con particolare cura alla raccolta e all\u2019esame della documentazione al fine di non disperdere voci di costo utili ai fini delle politiche fiscali.<\/p><p>Sono ammesse all\u2019opzione della contabilit\u00e0 semplificata le\u00a0<strong>imprese minori<\/strong>, ovvero imprese individuali, societ\u00e0 di persone ed enti non commerciali. Per poter esercitare l\u2019opzione e rientrare nel regime di contabilit\u00e0 semplificata \u00e8 necessario tuttavia rispettare specifici limiti di fatturato, differenziati sulla base del tipo di attivit\u00e0 svolta, ovvero nel caso in cui si tratti di attivit\u00e0 di prestazione di servizi o cessione di beni.<\/p><p>A partire dal 2017 i contribuenti in regime di contabilit\u00e0 semplificata determineranno il proprio reddito sulla base del<strong>\u00a0principio di cassa<\/strong>; fino al 2016 \u00e8 stato adottato invece il principio di competenza.<\/p><p>Al momento della scelta tra\u00a0<strong>contabilit\u00e0 ordinaria o semplificata<\/strong>\u00a0bisogna quindi prendere in considerazione alcuni elementi propri del tipo di attivit\u00e0 svolta e dei guadagni presunti nel corso dell\u2019anno. La contabilit\u00e0 semplificata prevede alcune agevolazioni nella tenuta dei libri e dei registri contabili ma in ogni caso non bisogner\u00e0 superare il tetto di ricavo annuo disposto con l\u2019<strong>articolo 18 del DPR 600\/73<\/strong>.<\/p><p>Lo studio assiste il cliente assumendosi la gestione di tutti questi aspetti.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CONTABILITA&#8217; SEMPLIFICATE Lo studio elabora le contabilit\u00e0 semplificate delle aziende minori con particolare cura alla raccolta e all\u2019esame della documentazione [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/632"}],"collection":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/comments?post=632"}],"version-history":[{"count":4,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/632\/revisions"}],"predecessor-version":[{"id":636,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/632\/revisions\/636"}],"wp:attachment":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/media?parent=632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}