{"id":10634,"date":"2023-04-05T13:26:31","date_gmt":"2023-04-05T11:26:31","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10634"},"modified":"2023-04-05T13:26:33","modified_gmt":"2023-04-05T11:26:33","slug":"impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-si-piscicultura","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-si-piscicultura\/","title":{"rendered":"Impozitarea \u0219i declararea veniturilor ob\u021binute de persoane fizice din activit\u0103\u021bi agricole, silvicultur\u0103 \u0219i piscicultur\u0103"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e062c848114\" class=\"fw-col-sm-8 tf-sh-819686eb52f32ddbae98c25ac83ccf9d\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-31104ed51249421a6200f0b6212dbcb4 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Direc\u021bia General\u0103 Regional\u0103 a Finan\u021belor Publice (DGRFP) Bra\u0219ov a publicat, pe site-ul institu\u021biei, un<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Brasov\/Brasov\/silvicultura_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>material informativ<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>privind impozitarea \u0219i declararea veniturilor ob\u021binute de persoane fizice din activit\u0103\u021bi agricole, silvicultur\u0103 \u0219i piscicultur\u0103<\/em>. Cei interesa\u021bi pot g\u0103si, \u00een acest document, detalii despre:<\/span><\/p>\n<p><strong><em><span class=\"stk-highlight\">\u2666 Impozitarea \u0219i declararea veniturilor din activit\u0103\u021bi agricole<\/span><\/em><\/strong><\/p>\n<p><span class=\"stk-highlight\">Veniturile din activit\u0103\u021bi agricole cuprind veniturile ob\u021binute individual sau \u00eentr-o form\u0103 de asociere, f\u0103r\u0103 personalitate juridic\u0103, din:\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0cultivarea produselor agricole vegetale;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0exploatarea planta\u021biilor viticole, pomicole, arbu\u0219tilor fructiferi \u0219i altele asemenea;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>cre\u0219terea \u0219i exploatarea animalelor, inclusiv din valorificarea produselor de origine animal\u0103,\u00a0<em>\u00een stare natural\u0103<\/em>. Produsele \u00een stare natural\u0103 sunt:\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>produse agricole vegetale ob\u021binute dup\u0103 recoltare,\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>produse de origine animal\u0103: lapte, l\u00e2n\u0103, ou\u0103, piei crude, carne \u00een viu \u0219i carcas\u0103, miere \u0219i alte produse apicole definite potrivit legisla\u021biei \u00een materie, precum \u0219i altele asemenea. Preparatele din lapte \u0219i din carne sunt asimilate produselor de origine animal\u0103 ob\u021binute \u00een stare natural\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul include, \u00eentre altele, informa\u021bii despre:\u00a0<strong>\u2023<\/strong>\u00a0veniturile neimpozabile;\u00a0<strong>\u2023\u00a0<\/strong>veniturile impozitate pe baza normelor de venit;\u00a0<strong>\u2023\u00a0<\/strong>veniturile impozitate \u00een sistem real, pe baza datelor din contabilitate;\u00a0<strong>\u2023\u00a0<\/strong>explica\u021bii privind grupele de produse vegetale;\u00a0<strong>\u2023\u00a0<\/strong>veniturile neimpozabile din cre\u0219terea \u0219i exploatarea animalelor;\u00a0<strong>\u2023\u00a0<\/strong>explica\u021bii privind grupele de animale;\u00a0<strong>\u2023\u00a0<\/strong>reguli specifice despre impozitarea la norm\u0103 de venit a veniturilor din activit\u0103\u021bi agricole;\u00a0<strong>\u2023\u00a0<\/strong>situa\u021bii \u00een care normele de venit pot fi reduse;\u00a0<strong>\u2023\u00a0<\/strong>publicarea anual\u0103 a normelor de venit (<em>normele de venit, precum \u0219i normele unitare de venit \u0219i metodologia de utilizare a acestora se stabilesc de c\u0103tre direc\u021biile pentru agricultur\u0103 jude\u021bene \u0219i se public\u0103 de c\u0103tre direc\u021biile generale regionale ale finan\u021belor publice, p\u00e2n\u0103 cel t\u00e2rziu la data de 5 februarie a anului pentru care se aplic\u0103 aceste norme de venit<\/em>);\u00a0<strong>\u2023\u00a0<\/strong>calculul impozitului pe veniturile agricole;\u00a0<strong>\u2023\u00a0<\/strong>obliga\u021biile declarative [veniturile din activit\u0103\u021bi agricole determinate pe baz\u0103 de norme de venit \u0219i impozitul aferent se declar\u0103 \u00een anul \u00een curs (anul ob\u021binerii veniturilor) \u00een declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice (DU \u2013 formular 212) \u2013 Capitolul II \u201eDate privind impozitul pe veniturile estimate\/norma de venit a se realiza \u00een Rom\u00e2nia \u0219i contribu\u021bii sociale datorate pentru anul\u2026\u201d -Sec\u021biunea II.1 Date privind impozitul pe veniturile estimate din Rom\u00e2nia\/Subsec\u021biunea II.1.3 Date privind impozitul pe veniturile estimate din activit\u0103\u021bi agricole, impuse pe baz\u0103 de norme de venit care se depune la organul fiscal de domiciliu\u00a0<strong>p\u00e2n\u0103 la data de 25 mai, inclusiv a anului de realizare a venitului<\/strong>; veniturile din activit\u0103\u021bi agricole aferente suprafe\u021belor\/capetelor de animale \u00een limitele neimpozabile NU se declar\u0103 \u00een DU];<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-si-piscicultura-s17808\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-si-piscicultura-s17808\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e062c8489a5\" class=\"fw-col-sm-4 tf-sh-4fb5a5a31033f410494f4ddb5bfbadd5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-4fc140bbfd2be5d867dfac623804bdb0 text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-s17808.jpg\"  alt=\"impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-s17808\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-s17808.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-s17808-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-s17808-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/04\/impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-s17808-590x332.jpg 590w\"   alt=\"impozitarea-si-declararea-veniturilor-obtinute-de-persoane-fizice-din-activitati-agricole-silvicultura-s17808\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Direc\u021bia General\u0103 Regional\u0103 a Finan\u021belor Publice (DGRFP) Bra\u0219ov a publicat, pe site-ul institu\u021biei, un\u00a0material informativ\u00a0privind impozitarea \u0219i declararea veniturilor ob\u021binute de persoane fizice din activit\u0103\u021bi agricole, silvicultur\u0103 \u0219i piscicultur\u0103. Cei interesa\u021bi pot g\u0103si, \u00een acest [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=10634"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10634\/revisions"}],"predecessor-version":[{"id":10637,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10634\/revisions\/10637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10635"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}