{"id":5037,"date":"2021-02-08T11:26:17","date_gmt":"2021-02-08T09:26:17","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=5037"},"modified":"2021-02-08T11:26:18","modified_gmt":"2021-02-08T09:26:18","slug":"ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii\/","title":{"rendered":"Ministerul Finan\u021belor propune completarea Codului fiscal \u0219i a Legii contabilit\u0103\u021bii"},"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-69e31734acc37\" class=\"fw-col-sm-8 tf-sh-5ea27077c1f76f61c642d10f49aab244\" >\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-68a7af45a4cde92add45b133fb6b6d77 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">Ministerul Finan\u021belor (MF) a lansat \u00een consultare public\u0103 un<\/span>\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/1020142\/proiectougmodiflege227_04022021.doc\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de OUG<\/a><\/span>\u00a0<span class=\"ugb-highlight\">pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal \u0219i a Legii contabilit\u0103\u021bii nr. 82\/1991. Potrivit ini\u021biatorilor proiectului, demersul are la baz\u0103 o serie de consult\u0103ri avute cu mediul de afaceri.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Printre m\u0103surile propuse spre adoptare, se reg\u0103sesc urm\u0103toarele:<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666 Revizuirea sferei de aplicare a nedeductibilit\u0103\u021bii cheltuielilor \u00eenregistrate de contribuabilii pl\u0103titori de impozit pe profit ca urmare a unor tranzac\u021bii efectuate cu o persoan\u0103 situat\u0103 \u00eentr-un stat care este inclus \u00een\u00a0<em>Lista jurisdic\u021biilor necooperante \u00een scopuri fiscale.<\/em><\/strong>\u00a0Regimul fiscal specific se aplica doar statelor listate \u00een anexa I. M\u0103sura este corelat\u0103 cu modul de implementare a m\u0103surilor defensive de c\u0103tre celelalte state membre ale UE;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666 Clarificarea modului de determinare a ponderii cifrei de afaceri realizat\u0103 efectiv din activitatea de construc\u021bii \u00een cifra de afaceri total\u0103, \u00een cazul entit\u0103\u021bilor care desf\u0103\u0219oar\u0103 activitate \u00een domeniul construc\u021biilor at\u00e2t pe teritoriul Rom\u00e2niei, c\u00e2t \u0219i \u00een str\u0103in\u0103tate.\u00a0<\/strong>Prin modificare se clarific\u0103 modul de stabilire a indicatorului cifra de afaceri realizat\u0103 efectiv din activitatea de construc\u021bii care cuprinde numai veniturile din activitatea desf\u0103\u0219urat\u0103 pe teritoriul Rom\u00e2niei, precum \u0219i a indicatorului cifra de afaceri total\u0103, care cuprinde at\u00e2t veniturile din activitatea desf\u0103\u0219urat\u0103 pe teritoriul Rom\u00e2niei, c\u00e2t \u0219i \u00een afara Rom\u00e2niei;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666 Clarificarea \u0219i reglementarea explicit\u0103 a regimului fiscal aplicabil valorii nominale a tichetelor cadou primite de persoanele fizice care ob\u021bin venituri de natur\u0103 salarial\u0103.\u00a0<\/strong>\u00cen acest sens se precizeaz\u0103 tratamentul fiscal aplicabil tichetelor cadou acordate persoanelor fizice de c\u0103tre angajatori\/pl\u0103titori, \u00een afara evenimentelor men\u021bionate explicit de Codul fiscal;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666 Clarificarea tratamentului fiscal aplicabil avantajelor de natur\u0103 salarial\u0103 neimpozabile \u0219i care nu se cuprind \u00een baza de calcul al contribu\u021biilor sociale \u00een cazul celor primite \u00een baza unor legi speciale \u0219i\/sau finan\u021bate din buget.\u00a0<\/strong>M\u0103sura vizeaz\u0103 neimpozitarea \u0219i neincluderea \u00een baza de calcul al contribu\u021biilor sociale a contravalorii serviciilor turistice \u0219i\/sau de tratament, inclusiv transportul, pe perioada concediului de odihn\u0103, pentru salaria\u021bii proprii \u0219i membrii de familie ai acestora acordate de angajator, \u00een m\u0103sura \u00een care valoarea total\u0103, \u00eentr-un an fiscal, nu dep\u0103\u0219e\u0219te nivelul unui c\u00e2\u0219tig salarial mediu brut utilizat la fundamentarea bugetului asigur\u0103rilor sociale de stat pe anul \u00een care au fost acordate;<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<span style=\"color: #0000ff;\"><em><a style=\"color: #0000ff;\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><\/span>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e31734ad366\" class=\"fw-col-sm-4 tf-sh-a8984589133cbedba494caecc370e509\" >\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-cd74875b9b2ff32ed683a562f8e85b2a 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-5-3 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\/2021\/02\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300x182.jpg\"  alt=\"ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300&#215;182\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300x182.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"182\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300x182-300x182.jpg 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300x182-300x182.jpg 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300x182-300x182.jpg 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2021\/02\/ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300x182.jpg 300w\"   alt=\"ministerul-finantelor-propune-completarea-codului-fiscal-si-a-legii-contabilitatii-s10804-300&#215;182\" 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>Ministerul Finan\u021belor (MF) a lansat \u00een consultare public\u0103 un\u00a0proiect de OUG\u00a0pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal \u0219i a Legii contabilit\u0103\u021bii nr. 82\/1991. Potrivit ini\u021biatorilor proiectului, demersul are la baz\u0103 o serie [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5037","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\/5037","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=5037"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/5037\/revisions"}],"predecessor-version":[{"id":5040,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/5037\/revisions\/5040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/5038"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=5037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=5037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=5037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}