Incomes Individuals by declaration model and income class - Year 2021

The data of the Physical Persons are derived from the UNICO model, from the Mod. 730 and, for subjects who have not submitted a declaration, by Mod. CU. For the Individuals who have submitted the UNIQUE Model, the data of all the assets present in the supply are exposed: - Dominicale: Framework RA line 23 column 11; - Agrarians: Framework RA line 23 column 12; - Buildings: framework RB line 10 column 13; - Employed: Framework RC staple 5 column 5; - Assimilated employees: Framework RC row 9 column 1; - Breeding: framework RD row 18 column 1; - Self-employment income: box RE line 25 column 1 if positive; - Self-employment loss: Row RE panel 25 column 1 if negative; - Business Income in Ordinary Accounting: Framework RF Row 101 Column 1; - Business Income in Simplified Accounting: framework RG line 36 column 1 if positive; - Business Loss in Simplified Accounting: framework RG sum row 36 column 1 if negative, row 28 col. 1 marked with a negative sign; - Participation income: framework RH sum rows 14 column 2, 17 column 1 and 18 column 1 if positive; - Loss of Participation: framework RH sums rows 14 column 2, 17 column 1 if negative, from which the row 14 column 1 is deducted; - Capital: sum of rows 3 column 2 and row 4 column 2 of the RL framework; - Miscellaneous: Framework RL line 19 column 1; - Amateur sports activities: Framework RL line 22 column 2; - Other income from self-employment: Framework RL line 30 column 1; - Separately taxed income for which ordinary taxation has been opted for: RM Row 15 Column 1; - Total income: framework RN line 1 column 5; - Taxable income: square RN line 4 column 1. - Capital gains: the sum of rows 66, column 1 and 85, column 2 of the RT framework; For each asset, both the frequency and the amount are reported: the frequency indicates the number of entities that have the corresponding non-zero amount. For ‘Total income’ and ‘Taxable income’, the frequency indicates all the entities that have submitted a return. For the natural persons for whom Form 730 has been received, the data derived from the liquidation prospectus are shown: - Dominicali: line 1 ; - Agrarians: Row 2; - Buildings: line 3; - Employed persons and persons treated as such: line 4; - Other income: Row 5; - Total income: line 11; - Taxable income: Line 14. For each asset, both the frequency and the amount are reported: the frequency indicates the number of entities that have the corresponding non-zero amount. For ‘Total income’ and ‘Taxable income’, the frequency indicates all the entities that have submitted a return. For entities for which only the CU model has been received, the data taken from the ‘Fiscal data’ section of the model are presented, in particular: - Employed: summation of column 1 and column 2; - Total income: summation of column 1, column 2; - Taxable income: summation of column 1 and column 2 The frequency of “Employed labour income” indicates the number of persons who have the corresponding non-zero amount; the frequency of “Total income” and “Taxable income” indicates all the persons for whom the Form has been received. CU. It should be noted that, if a subject has had several employment relationships, with one or more substitutes, all accounting data are aggregated and, therefore, for the purposes of frequency, the subject is counted only once: for the purpose of identifying the territorial dimensions (Reg/Prov/Com) the tax domicile relating to the Mod. CU with the highest IRPEF taxable amount. The processing is based on data from the MEF.自然人数据集源自UNICO模型（UNICO model）、Mod. 730申报表(Mod. 730)，针对未提交申报的主体，数据取自CU表单(Mod. CU)。 对于提交UNIQUE模型（UNIQUE Model）的自然人，其供给数据中包含全部涉税项目信息： - 动产所得（Dominicale）：框架RA第23行第11列； - 农业所得（Agrarians）：框架RA第23行第12列； - 不动产所得（Buildings）：框架RB第10行第13列； - 工资薪金所得（Employed）：框架RC第5行第5列； - 雇员类视同所得（Assimilated employees）：框架RC第9行第1列； - 养殖所得（Breeding）：框架RD第18行第1列； - 经营所得：正数情形下取自框架RE第25行第1列； - 经营亏损：负数情形下取自框架RE第25行第1列； - 普通核算模式营业所得：框架RF第101行第1列； - 简易核算模式营业所得：正数情形下取自框架RG第36行第1列； - 简易核算模式营业亏损：负数情形下取自框架RG第36行第1列，且第28行第1列标注负号； - 参股所得：正数情形下为框架RH第14行第2列、第17行第1列与第18行第1列的合计值； - 参股亏损：负数情形下为框架RH第14行第2列、第17行第1列的合计值，且扣减第14行第1列金额； - 资本所得：为框架RL第3行第2列与第4行第2列的合计值； - 其他所得（Miscellaneous）：框架RL第19行第1列； - 业余体育活动所得（Amateur sports activities）：框架RL第22行第2列； - 其他经营所得（Other income from self-employment）：框架RL第30行第1列； - 选择普通计税方式的单独计税所得（Separately taxed income for which ordinary taxation has been opted for）：框架RM第15行第1列； - 总收入（Total income）：框架RN第1行第5列； - 应纳税所得额（Taxable income）：框架RN第4行第1列； - 资本利得（Capital gains）：为框架RT第66行第1列与第85行第2列的合计值。 各涉税项目均同时披露频次与金额：频次指对应项目金额非零的主体数量。其中“总收入”与“应纳税所得额”的频次为所有提交申报的主体总数。 对于已获取Mod. 730申报表的自然人，披露其清算说明书衍生的数据： - 动产所得（Dominicale）：第1行； - 农业所得（Agrarians）：第2行； - 不动产所得（Buildings）：第3行； - 工资薪金所得及视同工资薪金所得（Employed persons and persons treated as such）：第4行； - 其他所得（Other income）：第5行； - 总收入（Total income）：第11行； - 应纳税所得额（Taxable income）：第14行。 各涉税项目均同时披露频次与金额：频次指对应项目金额非零的主体数量。其中“总收入”与“应纳税所得额”的频次为所有提交申报的主体总数。 对于仅获取CU表单的主体，披露其取自表单“税务数据”章节的数据，具体包括： - 工资薪金所得（Employed）：第1列与第2列的合计值； - 总收入（Total income）：第1列与第2列的合计值； - 应纳税所得额（Taxable income）：第1列与第2列的合计值。 “工资薪金所得”的频次为对应项目金额非零的自然人数量；“总收入”与“应纳税所得额”的频次为所有获取CU表单的自然人总数。 需注意：若某主体存在多份雇佣关系（含一名或多名扣缴义务人），则所有核算数据将予以合并。因此在频次统计时，该主体仅被计数一次；在确定地域维度（大区/省/市）时，将采用IRPEF（意大利个人所得税，Imposta sul Reddito delle Persone Fisiche）应纳税额最高的CU表单对应的税务住所。 本数据集的处理基于意大利财政部(MEF)提供的数据。