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II° acconto imposte 2008

Il 30.11.2008 o meglio, dato che cade di Domenica, il 01.12.2008 scadrà il termine per versare il II° acconto (o per chi ha optato per l’acconto in unica soluzione) delle imposte per il 2008.

A questo punto si dovrà valutare se determinare il II° acconto 2008 con il metodo previsionale o no.

Questo perchè applicando tale metodo, le società di capitali dovranno prendere in debita considerazione le novità in vigore per l’anno in corso sul tema di calcolo del reddito imponibile;

Tra le novità di recente introduzione troviamo:

  1. la riduzione dell’aliquota Ires;
  2. nuovo regime di deducibilità degli interessi passivi;
  3. scomparsa degli ammortamenti anticipati;

Fonte Agenzia Entrate

28 thoughts on “II° acconto imposte 2008

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