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駡з :: ѹŧС 2007-09-23 22:47:07 IP : 58.9.59.80


[1]

Դ繷 1 (1167207)

繷 1 (1167206)

è¹Ѻ ¨ͺ. ѧѴ ͷѲҸáԨä (óշѧ͹ ͺ.) ͷзǧҳԪ ¹ä ҡ繡Ԩûҹԡ ҧзǧѺ¹ Ш੾ Ԩ÷աë͢Թ ҡ仨¹Ţ þҡ ǴԹâͨ¹Ť¤Ѻ (óշþҡ Ҩеͧ繤кؤ 2 ·ѭҨѴ駤кؤ仴¹ФѺ ҪǡѺ訴зǧФѺ ÷¹ 2 öͺӹҨ仡зӡ᷹Ѻ ջѭ

èѴ պؤŸ 蹻 2

1. դ觻 94 (ö蹼ҹ )

2. Ե͹鹻 . 90

ѡ ѵҨ þҡá˹ФѺһ ͧӹǹҡẺԹͧþҡ

3. ҡ¹Ť еͧ蹷ء͹ФѺ Ҵ ֧ʹ¡ͧ ҡҴ ж١Ѻ ͹ 500 ҷ ҾҴФѺ ͧẺء͹ Ẻ Ẻ .30

ҡ仡ҹ

 



ʴԴ ѹŧС 24-09-2007 22:05:33 IP : 124.121.138.241
ʴԴ ѹͺ 2007-09-24 22:09:39 IP : 124.121.138.241


Դ繷 2 (2942590)

 

ԨẺҢͧ
 
 
ԨҢͧ
  Ԩ÷պؤŤҢͧŧع ǺôԹͧ
͡ԨûʺռšáѺŻª§ 㹢ǡѹѺ§¨ҡ
Ҵع§蹡ѹ ԨûǻȨӹǹҡ Ѻ٧ش繸áԨش
ԹҹѺѺ͹ դͧ٧㹡õѴԹ㨴Թҹ ԨբҴ硡ҸáԨ ҧԨ
Һἧ ҹһա ҹ ҹ ҹѴͼ ÷ ÷ӹ 繵
ѡɳТͧԨҢͧ

1. ҢͧԨ§ Թŧع
2. ҢͧԨդѺԴͺ˹ԹӡѴӹǹ ˹Է¡ͧҷѾԹͧҢͧ
ҷѾԹͧԨ§ͪ˹
3. ҢͧԨѺŵͺ᷹ҡŧع駼šмŢҴع§
4. äǺôԹҹҢͧԨä
ʹТ¢ͧԨҢͧ
ʹ

1. Ѵ駧Թع
2. 㹡õѴԹ㨴ԹҹҢͧԨ§ ԴǴǤͧ㹡
Թҹ
3. СͺѺš÷§
4. ѡҤѺͧԨ м§
5. բͺѧѺҧ¹
6. ԡԨ÷


1. â¡Ԩ˭鹷ҡ ԹعըӡѴ жҵͧáԹҡ¹͡зҡ
ТҴѡСѹ
2. õѴԹҢͧԨ§ҨբͼԴҴ
3. ռŢҴع СͺѺŢҴع ѺԴͺ˹ԹͧԨӡѴӹǹ§
4. ҴԹҹѡ׹ ѺҢͧԨ ҢͧԨûªԵҨشЧѡ
ԡԨ
5. ö㹡äԴкçҹըӡѴ ԴҡҢͧ§
 
ٻẺáԨ
ûСͺáԨպؤŤ繼ŧعҢͧԨӾѧ ԨѡɳйҡҢ繡ԨõҪѭѵԷ¹ҳԪ ..2499 ˹ͧ¹ ҢͧԨõͧ蹢ͨ¹ҳԪ 30 ѹѺѹСͺԨ
 
 ԨҢͧ áԨԹºؤŸԹõͧѺԴͺ˹ԹԴ鹷
         1.2
ҧǹѭ (Simple Partnerships)
             
Թ繼Ѵô Property assets еͧѺԴͺ˹ӡѴӹǹ
         1.3
ҧǹѭԵԺؤ (S.n.c. :Societa` in nome colletivo)
             
ҧǹѭԵԺؤѴ駢ʹԹԨ÷͡äաèӡѴԹŧع鹵ǹԹԨѹеͧѺԴͺ˹ӡѴӹǹ
         1.4
ҧǹӡѴ (S.a.s. :Societa` in accomandita semplice)
             
ҧǹӡѴ 2
             -
ǹӡѴѺԴͺǹ()ѺԴͺúСèѴâͧҧǹШеͧѺԴͺ˹ԹӡѴӹǹ
             -
ǹӡѴѺԴͺǹѺԴͺúçҹͧҧǹ¨ѺԴͺ˹ԹԴԹӹǹԹ赹ŧع
         1.5
ѷ (S.p.a. :Societa` per azioni)
         
ѷѡɳӤѭ ѺԴͺ˹ӡѴӹǹա觷ع Ťѹ㹡á͵駺ѷеͧӺѭªͼ駹繺ؤŸ͹ԵԺؤš㹡èѴ駺ѷеͧԹعӡ 100,000
         1.6 A partnerships limited by shares (S.a.p.a. : Societa` in accomandita per azioni)
         
ѷ鹷ӹҨèѴ繢ͧѴ繼ѺԴͺ˹ԹӡѴӹǹѡɳФ¤֧ѺҧǹӡѴкѷ ͧ 2 ѧ
         -
ӡѴѺԴͺ 㹷ҧԺѵ Ѵ ѺԴͺ˹ԹӡѴӹǹ
         -
鹨ӡѴѺԴͺѺԴͺ˹ԴԹӹǹ赹ŧعӹҨèѴ㹺ѷ
         1.7
ѷ͡ӡѴ (S.r.l. : Societa` a responsabilita` limitata)
         
ѺԴͺ˹ԴӡѴӹǹԹ赹ŧع繻ͧ÷СѺáԨҴҧТҴ㹡èѴ駺ѷеͧԹعӡ 10,000
ѡɳӤѭͧͧ÷ҧءԨ

         
СͺáԨءͧѴӺѭյ͹䢡ѡҺѭӡ 10 駹õǨͺѭСѺͧ (Audit Requirement) Сз͹䢵仹
         -
繺ѷ (S.p.A.)
         -
繺ѷ͡ӡѴ Թŧعӡ 120,000
         -
áԨշѾԹ繨ӹǹԹ 3,125,000
         -
áԨʹ繨ӹǹԹ 6,250,000
         -
١ҧµͻ 50
2.
鹵͹èѴ駸áԨ
         2.1
ҧԹʴầѹ Deposit 踹Ҥҧ 25% ͧǧԹŧعó繺ѷռ鹤 ͧҧԹŧع
         2.2
Թͨ¹èѴ駸áԨդ鹻ҳ 3,000 - 4,000 ѧ
         (1)
Ѵҧ˹ѧѺͧè¹ 觵ͧԹµ᷹ѺͺӹҨ (Notary Public) еẺ˹ҹ
         (2)
Ф㹡è¹ 20 ѹѺѹѴ᷹ (Ҹ 90 / 168 )
         (3)
Ѵش¹ѷ/شѭشҧҹͧյһзѺѺͧµ᷹(Notary public) (ش誹Դ/ һзѺ 15 õ 100 / 30 õ 500)
         (4)
Фա͹حҵ (government grant tax) ªмҹѭӹѡҹɳ (Post office) (ҳ 310 /)
         (5)
ͨ͢¹ Registro delle Imprese ˹§ҹ˹觢ͧ͡ä㹷ͧ蹹 ( 5-10 ѹ㹡Ѥþ͡) (»ҳ  1,100 ҸҪԡ»բͧäҫ觨仵Ťҡä)
         2.3
蹢ŢШӵǼ (tax identification number-Codice Fiscale) ŢŤ (vat number-numero di partita iva) ӹѡҹջШӷͧ (local tax office ) դ
         2.4
óաèҧ١ҧ ͧ蹨¹èҧӹѡҹСѹѧ INP (Istituto Nazionale di Previdenza Sociale) ӹѡҹСѹ INAIL (National Insurance for Industrail Accident) 駵ͧ駵ӹѡҹ DPLMO (Direzione Provinciale del Lavoro e della Massima Occupazione) µͧǧ˹ҧ 5 ѹ͹÷ӧҹ
3.
ŧعҹѧѾ
         
ѧѾͧ Italian civil code ͧôԹáԨҧҹþѲ͡ûѺاѧѾеͧ͹حҵҡ˹ҷ
         
ѡɳТͧѧѾ մѧ
         -
繢ͧҢͧ (Stand alone assets)
         -
ѵѹ (Part of a joint property)
         -
繡͹Է (Part of a going concern)
         
ͧѧѾ մѧ
         -
äͺͧǹ (Full Ownership)
         -
(Long Lease)
         -
ʹԹáԨ (Lease of Business)
         -
Էԡªͧ鹷 ( Usufruct and Right of Common )
4.

         
ԴͧԵ ѧ
         (1) Direct taxes
         (2) Company income tax and tax on other legal institutions (IRES : Impostasul Reddito delle Societa`)
         
ԹԵԺؤѴ纨ҡԹͧѷҧǹԵԺؤըҡطѵ 33 ء 12 ͹ ӺѭյջԷԹ
         (3) Natural persons’ income tax
         (IRPEF : Imposta sul Reddito delle Persone Fisiche)
         
ԹؤŸշѴ纺ؤŷӹѡԵ ԹáԨԵѵҴѧ
         
ѭѵԹ
         
ԹطԹ   15,000 23
         
ԹطǹԹ 15,000 = <29,000 29
         
ԹطǹԹ 29,000 = <32,600 31
         
ԹطǹԹ 32,600 = <70,000 39
         
ԹطǹԹ 70,000               45
         (4) Regional tax on production activities
         (IRAP : Imposta regionale sulle attivita’ produttiva)
ȺŨѴ鹷Ԩù鹴Թ
         (5) Valued Added Tax
         (IVA : Imposta sul Valore Aggiunto)
         
Ťաâ·纨ҡâԹСԡ·纨ҡŤͧԹͺԡ÷Т鹵͹ѵҵ 20-0 ( 0 Non-taxable ͡Թҷ繡äҧСâԹ͡úԡ÷繡âԹѧҪԡҾû)ѧͧ÷ԹáԨеͧŤ¨еͧŢШӵǼ
         (6) Inheritance and gift tax
         (7) Local taxs : communal property tax (ICI), etc
         (8) Registration tax and other indirect taxes on property transfers.
5.
èҧҹ
         5.1
ؤŵҧ (Non EU Nationals) ҷӧҹͧ͹حҵӧҹ (Autorizzazione di lavoro) ¼Ҩҧ繼㺴ѧǷ Provinciale Labour office (Ufficio provinciale del lavoro) ҡ鹺ؤŴѧǨеͧ蹢իҷʶҹյǨй͹حҵӧҹի蹢իһʶҹٵԵջШӻȢͧһǨеͧ蹢 Italian Stay Permit (Permesso di Soggiorno) 8 ѹ ʶҹյǨ㹷ͧ赹
         5.2
Դͧèҧҹ㹻Եմѧ
         (1) Fixed-term employment contract
         (2) Provision of work
         (3) Part-time contract
         (4) Job Sharing
         (5) Intermittent work
work on call
         
ӹѡҹä㹵ҧ
ʴԴ ͧ» (gu_pear_555-at-hotmail-dot-com)ѹͺ 2008-11-26 18:20:50 IP : 125.26.141.252


Դ繷 3 (2947720)

ҢͧԨẺҢͧ˹¹Ф

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ҡ¤Ѻ ¡ѹҢ ¡ѹѺ

ʴԴ ѹͺ 2008-12-09 15:36:24 IP : 124.121.140.180


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͹ѹ

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¤Թ

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 ԨҢͧ

ԨҢͧ

ٻẺáԨ觾·ҡش ҹ¢ͧ ҹ ҹ 繵 繡Ԩ÷Ңͧ§  ѧҢͧԨиáԨ繺ؤŤǡѹ ФѺԴͺҧ ҢͧеͧẺʴ¡ԹؤŸ

*բѧࡵ ؤŸҨẺʴѺФµࡳԹʴ*

ʹ

1. ҢͧӹҨ㹡õѴԹ

2. šèҡ÷ӸáԨ ҢͧѺµçҨйŧعͧͧ

3. ѴԹԡԨ ҡҡԨТҴع

1. ҳԹŧعըӡѴҡԹŧعǹǢͧҢͧ͡Ժҡѡ

2. ѺԴͺ˹ԹͧԨ ˹öִѾԹǹǢͧҢͧԨ ѾԹŧع㹡Ԩ

3. ҢͧԨöҾѡҹդö٧ҹ ͧҡͨӡѴ觻ѹŵͺ᷹

4. ԨبӡѴ ¨ФҢͧѧժԵ ҢͧªԵѾԹͧԨáж١繷ѾԹͧҢͧԨͺҷ׺ʹô 觷ҷҨԹԨõ

5.öдعҡ¹͡ ͡ҡôԵǹǢͧҢͧҹ

1. ԨҢͧ
ٻẺáԨ ûСͺáԨպؤŤ繼ŧعҢͧԨӾѧ Ԩѡɳй ҡҢ ԨõҪѭѵԷ¹ҳԪ ..2499 ˹ͧ¹ ҢͧԨõͧ蹨¹ҳԪ 30 ѹ ѺѹСͺԨ 

è¹ҳԪ 

1.            Ԩ÷ͧ¹ҳԪ 

o    ÷çբç·ͧѡ

o    âԹҧ ҧҧ Դѹ˹觢Թ 20 ҷ ԹҴѧ͢դԹ 500 ҷ

o    ˹͵᷹ҵҧ 觷ӡǡѺԹҧ ҧҧ Թҹ ѹ˹ѹԹ 20 ҷ

o    ѵصˡҧ ҧҧ ТԹҷԵ ԴҤѹ˹ѹԹ 20 ҷ ѹ˹ѹԹҷԵԹ 500 ҷ

o    â觷ҧ â͡¹Шӷҧ âö âöҧ âö¹Шӷҧ â·ʹҴ Ѻ͢·Թ Թ Ѻš¹ͫ͢Թҵҧ ë͢µԹ øҤ ¡ǹ ÷çѺӹ С÷ç

2.            ҷͧ¹ҳԪФҸ ҢͧԨ˹ҷͧ蹨¹ҳԪ 30 ѹѺѹСͺԨ ҢͧԨ㴽ҽ׹ͧҧɻѺԹ 2,000 ҷ лѺͧաѹԹ 100 ҷҨ騴¹ è¹ҳԪͧ¤Ҹ 50 ҷ

3.            Ԩ÷Ѻ¡ͧ¹ҳԪ

o    ä äἧ

o    ҳԪ¡Ԩͺاʹ ͡á

o    ҳԪ¡ԨͧԵԺؤ վҪѭѵ;ҪɮաҨѴ駢

o    ҳԪ¡Ԩͧзǧ ǧ

o    ҳԪ¡ԨͧŹԸ Ҥ ˡó

o    ҳԪ¡ԨͧҧǹѭԵԺؤ ҧǹӡѴкѷӡѴ訴¹㹻

o    ɵáë騴¹СȤлѵԩѺ 141

 

 

 

 

 

ԨҢͧ  Ԩ÷պؤŤҢͧŧع ǺôԹͧ
͡ԨûʺռšáѺŻª§ 㹢ǡѹѺ§¨ҡ
Ҵع§蹡ѹ ԨûǻȨӹǹҡ Ѻ٧ش繸áԨش
ԹҹѺѺ͹ դͧ٧㹡õѴԹ㨴Թҹ ԨբҴ硡ҸáԨ ҧԨ
Һἧ ҹһա ҹ ҹ ҹѴͼ ÷ ÷ӹ 繵

ѡɳТͧԨҢͧ
1. ҢͧԨ§ Թŧع
2. ҢͧԨդѺԴͺ˹ԹӡѴӹǹ ˹Է¡ͧҷѾԹͧҢͧ
ҷѾԹͧԨ§ͪ˹
3. ҢͧԨѺŵͺ᷹ҡŧع駼šмŢҴع§
4. äǺôԹҹҢͧԨä

ʹТ¢ͧԨҢͧ
ʹ
1. Ѵ駧Թع
2. 㹡õѴԹ㨴ԹҹҢͧԨ§ ԴǴǤͧ㹡
Թҹ
3. СͺѺš÷§
4. ѡҤѺͧԨ м§
5. բͺѧѺҧ¹
6. ԡԨ÷

1. â¡Ԩ˭鹷ҡ ԹعըӡѴ жҵͧáԹҡ¹͡зҡ
ТҴѡСѹ
2. õѴԹҢͧԨ§ҨբͼԴҴ
3. ռŢҴع СͺѺŢҴع ѺԴͺ˹ԹͧԨӡѴӹǹ§
4. ҴԹҹѡ׹ ѺҢͧԨ ҢͧԨûªԵҨشЧѡ
ԡԨ
5. ö㹡äԴкçҹըӡѴ ԴҡҢͧ§

 

ʴԴ Թ ѹͺ 2010-11-15 20:34:26 IP : 223.207.85.193


Դ繷 21 (3224347)

  ԨҢͧ 

           Ԩ÷պؤŤҢͧŧع ǺôԹͧ ͡ԨûʺռšáѺŻª§ 㹢ǡѹѺ§¨ҡâҴع§蹡ѹ ԨûǻȨӹǹҡ Ѻ٧ش繸áԨش ôԹҹѺѺ͹ դͧ٧㹡õѴԹ㨴Թҹ ԨբҴ硡ҸáԨ

          ҧԨû Һἧ ҹһա ҹ ҹ ҹѴͼ ÷ ÷ӹ 繵

ѡɳТͧԨҢͧ

          1. ҢͧԨ§ Թŧع

          2. ҢͧԨդѺԴͺ˹ԹӡѴӹǹ ˹Է¡ͧҷѾԹͧҢͧ ҷѾԹͧԨ§ͪ˹

          3. ҢͧԨѺŵͺ᷹ҡŧع駼šмŢҴع§

          4. äǺôԹҹҢͧԨä

http://school.obec.go.th/keansapitayakom/business/single.htm

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