{"id":13900,"date":"2021-11-06T12:13:29","date_gmt":"2021-11-06T12:13:29","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13900"},"modified":"2021-11-06T12:13:31","modified_gmt":"2021-11-06T12:13:31","slug":"progetto-di-legge-per-la-modifica-della-legge-n-8438-del-28-dicembre-1998-sullimposta-sul-reddito-e-successive-modifiche","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/projektligj-per-nje-ndryshim-ne-ligjin-nr-8438-date-28-12-1998-per-tatimin-mbi-te-ardhurat-te-ndryshuar\/","title":{"rendered":"Progetto di legge: \u201cRelativo alla modifica della legge n. 8438 del 28 dicembre 1998 \u201cSull'imposta sul reddito\u201d, e successive modifiche\u201d"},"content":{"rendered":"<h3 class=\"has-text-align-center wp-block-heading\"><strong>&nbsp; Relazione<\/strong><\/h3>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><strong>Per<\/strong><\/h3>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><strong>&nbsp;PROGETTO DI LEGGE \u201cRELATIVO ALLA MODIFICA DELLA LEGGE N. 8438 DEL 28 DICEMBRE 1998 \u201cSULL'IMPOSTA SUL REDDITO\u201d, COME SUCCESSIVAMENTE MODIFICATA\u201d<\/strong><\/h3>\n\n\n\n<ol type=\"I\" start=\"1\" id=\"Lista\" class=\"I II III IV wp-block-list\"><li><strong>Lo scopo del disegno di legge e gli obiettivi che esso si prefigge di raggiungere.<\/strong><\/li><\/ol>\n\n\n\n<p>La proposta di disegno di legge \u201cRelativa alla modifica della legge\" <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/LIGJ-nr-8438-date-28.12.1998-Per-tatimin-mbi-te-ardhurat-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">N. 8438, del 28 dicembre 1998, \u201cSull'imposta sul reddito\u201d<\/a>, \u201dcome modificato\" si basa sugli articoli 78, 83, paragrafo 1, e 155 della Costituzione della Repubblica di Albania.<\/p>\n\n\n\n<p>Il presente progetto di legge mira a:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Un aumento della franchigia fiscale per i redditi da lavoro dipendente compresa tra 30.001 lek\u00eb al mese e 40.000 lek\u00eb al mese. Per questa fascia retributiva, l'imposta dovuta sul reddito da lavoro dipendente \u00e8 pari a 0%, garantendo che qualsiasi cittadino che guadagni meno non paghi imposte sul proprio reddito da lavoro dipendente.<\/li><li>Riduzione dell'aliquota fiscale del 50% per i contribuenti con redditi da lavoro dipendente compresi tra 40.001 lek\u00eb e 50.000 lek\u00eb al mese. Questi contribuenti pagheranno un'imposta dello 0,3% sul reddito da lavoro dipendente mensile fino a 30.000 lek, mentre sull'importo eccedente pagheranno la met\u00e0 dell'aliquota fiscale del 13% (ovvero lo 0,5% \u00d7 13%). Ci\u00f2 garantisce che i cittadini a reddito pi\u00f9 basso paghino un'imposta inferiore sul proprio reddito da lavoro dipendente.<\/li><li>Sostegno alla classe media attraverso una revisione della fascia pi\u00f9 alta dell'imposta progressiva. Si prevede che l'aliquota del 23% si applichi agli stipendi superiori a 200.000 lek\u00eb al mese, rispetto agli attuali 150.000 lek\u00eb al mese.<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"I\" start=\"2\"><li><strong>Valutazione del progetto di legge alla luce del programma politico del Consiglio dei Ministri, del programma analitico degli atti e di altri documenti politici.<\/strong><\/li><\/ol>\n\n\n\n<p>Il presente progetto di legge non \u00e8 incluso nel programma analitico dei progetti di legge da sottoporre all'esame del Consiglio dei Ministri nel corso del 2021.<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"I\" start=\"3\"><li><strong>Motivazioni del disegno di legge in merito a vantaggi, sfide ed effetti previsti.<\/strong><\/li><\/ol>\n\n\n\n<p>Il presente disegno di legge \u00e8 stato elaborato al fine di dare attuazione alle disposizioni contenute nel programma di governo, il quale sottolinea che ogni cittadino con un reddito pi\u00f9 basso pagher\u00e0 meno tasse sul proprio reddito da lavoro, mentre chi guadagna di pi\u00f9 contribuir\u00e0 maggiormente al benessere comune e sosterr\u00e0 anche la classe media.<\/p>\n\n\n\n<p>Al fine di alleggerire il carico fiscale sulle fasce pi\u00f9 bisognose della popolazione, \u00e8 stato proposto che i contribuenti con un reddito da lavoro dipendente compreso tra 30.001 e 40.000 lek\u00eb al mesepagino ora un'imposta dello 0,3%, in calo rispetto al 13% che pagavano sull'importo superiore a 30.000 lek\u00eb al mese. <strong>Il numero di contribuenti che beneficiano della riduzione del carico fiscale \u00e8 pari a circa 71.500, con un beneficio medio di 7.800 lek\u00eb per contribuente all'anno, ovvero circa 557 milioni di lek\u00eb all'anno per l'insieme dei contribuenti.<\/strong><\/p>\n\n\n\n<p>Inoltre, sulla stessa linea, al fine di alleggerire l\u2019onere fiscale sui segmenti pi\u00f9 bisognosi della popolazione, il presente progetto di legge propone che i contribuenti con un reddito da lavoro dipendente compreso tra 40.001 lek\u00eb eal mese fino a 50.000 lek al mese, continuino a pagare l'imposta 0% sulla parte del reddito da lavoro dipendente fino a 30.000 lek al mese e, a differenza del regime precedente, sull'importo superiore a 30.000 lek alpagherebbero la met\u00e0 dell\u2019aliquota fiscale del 13% (13%*50%). <strong>Il numero di contribuenti che beneficiano di questa agevolazione fiscale \u00e8 di circa 58.000, con un beneficio medio di 11.700 lek per contribuente all'anno, per un totale di 678 milioni di lek all'anno per l'insieme dei contribuenti.<\/strong><\/p>\n\n\n\n<p>Nell'ambito delle misure volte ad alleggerire il carico fiscale sulla classe media, questo progetto di legge prevede una modifica alla fascia pi\u00f9 alta dell'imposta progressiva. L'aliquota del 23,1% sar\u00e0 applicata agli stipendi superiori a 200.000 lek al mese, rispetto agli attuali 150.000 lek al mese.<strong>. Il numero di contribuenti che beneficiano di questa agevolazione fiscale \u00e8 di circa 5.900, con un beneficio medio di 23.000 lek\u00eb per contribuente all'anno, per un totale di 135 milioni di lek\u00eb per l'insieme dei contribuenti.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"890\" height=\"393\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image.png\" alt=\"\" class=\"wp-image-13901\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image.png 890w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image-300x132.png 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image-150x66.png 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image-768x339.png 768w\" sizes=\"auto, (max-width: 890px) 100vw, 890px\" \/><figcaption>Il nuovo regime fiscale per i redditi da lavoro dipendente<\/figcaption><\/figure>\n\n\n\n<p>Complessivamente, il carico fiscale si riduce di 1,37 miliardi di lek\u00eb all'anno per i soggetti che beneficiano delle modifiche proposte nel presente disegno di legge, il che si traduce in una corrispondente perdita di gettito per lo Stato. <strong>Pertanto, l'attuazione di tali modifiche legislative comporta un impatto negativo sul bilancio dello Stato pari a -1,37 miliardi di lek all'anno, mentre per il 2022, poich\u00e9 questa previsione entrer\u00e0 in vigore nel luglio 2022, l'impatto negativo per il 2022 \u00e8 stimato a -685 milioni di lek.<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"I\" start=\"4\"><li><strong>Valutazione della legittimit\u00e0, della costituzionalit\u00e0 e della conformit\u00e0 alla normativa nazionale e internazionale vigente.<\/strong><\/li><\/ol>\n\n\n\n<p>Il progetto di legge si basa sugli articoli 78, 83, paragrafo 1, e 155 della Costituzione. <a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/viewer.html?pdfurl=https%3A%2F%2Fwww.wipo.int%2Fedocs%2Flexdocs%2Flaws%2Fsq%2Fal%2Fal057sq.pdf&amp;clen=508035&amp;chunk=true\" target=\"_blank\" rel=\"noreferrer noopener\">Costituzione<\/a>.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\"><li><strong>Valutazione del grado di conformit\u00e0 con l'acquis comunitario (per i progetti di atti legislativi).<\/strong><\/li><\/ol>\n\n\n\n<p>Il progetto di legge \u201cRelativo alla modifica della legge n. 8438 del 28 dicembre 1998 \u201cSull'imposta sul reddito\u201d, e successive modifiche\u201d non mira all'allineamento con la normativa dell'Unione europea (<a href=\"https:\/\/sq.wikipedia.org\/wiki\/Acquis_communautaire\" target=\"_blank\" rel=\"noreferrer noopener\">Acquis comunitario<\/a>).<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"6\"><li><strong>Sintesi esplicativa del contenuto del progetto di legge.<\/strong><\/li><\/ol>\n\n\n\n<p>Il progetto di legge \u00e8 composto da due articoli, che recitano quanto segue:<\/p>\n\n\n\n<p>L'articolo 1 prevede la sostituzione dell'Allegato 1, \u201cTabella dell'imposta sul reddito delle persone fisiche derivante da lavoro dipendente\u201d, della legge.<\/p>\n\n\n\n<p>L'articolo 2 stabilisce l'entrata in vigore della legge.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"7\"><li><strong>Istituzioni e organismi responsabili dell'attuazione della presente legge<\/strong><\/li><\/ol>\n\n\n\n<p>Il Ministero delle Finanze e dell'Economia e la Direzione Generale delle Imposte sono incaricati di dare attuazione al presente disegno di legge.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"8\"><li><strong>Persone e istituzioni che hanno contribuito alla stesura del progetto di legge<\/strong><\/li><\/ol>\n\n\n\n<p>Il Ministero delle Finanze e dell'Economia ha redatto il disegno di legge. Il disegno di legge \u00e8 stato trasmesso al Ministero della Giustizia per un parere, al Ministro di Stato per la Tutela dell'Imprenditoria e, per conoscenza, al Ministro di Stato per i Rapporti con il Parlamento.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"9\"><li><strong>Relazione sulla valutazione delle entrate e delle spese di bilancio<\/strong><\/li><\/ol>\n\n\n\n<p>Si prevede che questo progetto di legge avr\u00e0 un impatto negativo sul bilancio dello Stato pari a -1,37 miliardi di lek\u00eb all'anno. Nel frattempo, per il 2022, poich\u00e9 questa politica entrer\u00e0 in vigore a luglio 2022, l'impatto negativo sul bilancio dello Stato per quell'anno sar\u00e0 di circa 685 milioni di lek.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Projekt-Ligji.docx\">Progetto di legge<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Projekt-Ligji.docx\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Relacioni-Shoqerues.doc\">Rapporto di accompagnamento<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Relacioni-Shoqerues.doc\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.financa.gov.al\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ministero delle Finanze e dell'Economia.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>\n\n\n\n<pre class=\"wp-block-preformatted\"><\/pre>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; R E L A C I O N P\u00cbR &nbsp;PROJEKTLIGJIN \u201cP\u00cbR NJ\u00eb NDRYSHIM N\u00cb LIGJIN NR. 8438, DAT\u00cb 28.12.1998 \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR\u201d Q\u00cbLLIMI I PROJEKTLIGJIT DHE OBJEKTIVAT Q\u00cb SYNOHEN T\u00cb ARRIHEN. Propozimi i projektligjit \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13906,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[301,85,298,300,299,249],"class_list":["post-13900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-draft-ligj","tag-ndryshime-ligjore","tag-paketa-fiskale","tag-tap","tag-tatimi-mbi-pagen","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Projektligj: \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/progetto-di-legge-per-la-modifica-della-legge-n-8438-del-28-dicembre-1998-sullimposta-sul-reddito-e-successive-modifiche\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projektligj: \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d\" \/>\n<meta property=\"og:description\" content=\"&nbsp; R E L A C I O N P\u00cbR &nbsp;PROJEKTLIGJIN \u201cP\u00cbR NJ\u00eb NDRYSHIM N\u00cb LIGJIN NR. 8438, DAT\u00cb 28.12.1998 \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR\u201d Q\u00cbLLIMI I PROJEKTLIGJIT DHE OBJEKTIVAT Q\u00cb SYNOHEN T\u00cb ARRIHEN. 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