{"id":2178,"date":"2020-11-01T11:21:51","date_gmt":"2020-11-01T11:21:51","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=2178"},"modified":"2020-11-05T16:08:35","modified_gmt":"2020-11-05T16:08:35","slug":"masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/","title":{"rendered":"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/2178?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/2178?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p>\u00cen contextul dificult\u0103\u021bilor economice si financiare cauzate de pandemia de COVID-19, c\u00e2t \u0219i al necesit\u0103\u021bii sus\u021binerii resurselor financiare ale contribuabililor \u0219i \u00eencas\u0103rii unor sume certe la bugetul de stat, Guvernul Rom\u00e2niei a adoptat Ordonan\u021ba de Urgen\u021b\u0103 nr. 181 (denumit\u0103 \u00een cele ce urmeaz\u0103 \u201cOrdonan\u0163a\u201d), publicat\u0103 \u00een Monitorul Oficial nr. 988\/26.10.2020.<\/p>\n<p>Potrivit speciali\u015ftilor de la \u021auca Zb\u00e2rcea &amp; Asocia\u021bii Tax, principalele m\u0103surile fiscale introduse de actul normativ amintit vizeaz\u0103, \u00een primul r\u00e2nd, o serie de <strong>\u00eenlesniri la plata obliga\u021biilor bugetare restante dup\u0103 data declar\u0103rii st\u0103rii de urgen\u021b\u0103.<\/strong><\/p>\n<p>Astfel, se introduce procedura alternativ\u0103 simplificat\u0103 de acordare a e\u0219alon\u0103rii la plat\u0103 pentru cel mult 12 luni pentru obliga\u021biile bugetare principale \u0219i accesorii a c\u0103ror scaden\u021b\u0103\/termen de plat\u0103 se \u00eempline\u0219te dup\u0103 data declar\u0103rii st\u0103rii de urgen\u021b\u0103 (respectiv 16 martie 2020), p\u00e2n\u0103 la data eliber\u0103rii certificatului de atestare fiscal\u0103.<\/p>\n<p>Contribuabilul, indiferent de forma de proprietate, poate beneficia de aceast\u0103 facilitate fiscal\u0103 \u00een anumite condi\u021bii, precum:<\/p>\n<ul>\n<li>s\u0103 depun\u0103 la autorit\u0103\u021bile fiscale, p\u00e2n\u0103 cel t\u00e2rziu pe 15 decembrie 2020, cererea de acordare a \u00eenlesnirii la plat\u0103, \u00eempreun\u0103 cu graficul de e\u0219alonare propus, dup\u0103 caz;<\/li>\n<li>s\u0103 nu se afle \u00een procedura insolven\u021bei\/dizolvare;<\/li>\n<li>s\u0103 nu \u00eenregistreze obliga\u021bii fiscale restante la data declar\u0103rii st\u0103rii de urgen\u021b\u0103 \u0219i nestinse la data emiterii certificatului de atestare fiscal\u0103;<\/li>\n<li>s\u0103 nu i se fi stabilit r\u0103spunderea potrivit legisla\u021biei privind insolven\u021ba\/r\u0103spunderea solidar\u0103 potrivit Codului de Procedur\u0103 Fiscal\u0103, cu anumite excep\u021bii;<\/li>\n<li>s\u0103 aib\u0103 depuse toate declara\u021biile fiscale.<\/li>\n<\/ul>\n<p>Ulterior depunerii cererii de acordare a e\u0219alon\u0103rii la plat\u0103, autorit\u0103\u021bile fiscale emit \u00een termen de 5 zile lucr\u0103toare certificatul de atestare fiscal\u0103, precum \u0219i decizia de acordare\/respingere a e\u0219alon\u0103rii la plat\u0103. Se specific\u0103, de asemenea, faptul c\u0103 obliga\u021biile fiscale individualizate \u00een decizii de impunere emise ca urmare a unei inspec\u021bii fiscale \u00een derulare la data intr\u0103rii \u00een vigoare a Ordonan\u021bei pot face obiectul e\u0219alon\u0103rii la plat\u0103.<\/p>\n<p>Ca \u0219i \u00een cazul procedurii normale de e\u0219alonare la plat\u0103, conform Legii nr. 207\/2015 privind Codul de Procedur\u0103 Fiscal\u0103, pe perioada derul\u0103rii e\u0219alon\u0103rii la plat\u0103 simplificate, \u00eencep\u00e2nd cu 26 decembrie 2020, contribuabilii datoreaz\u0103 dob\u00e2nzi \u00een valoare de 0,01% pentru fiecare zi de \u00eent\u00e2rziere, iar pentru ratele de e\u0219alonare achitate cu \u00eent\u00e2rziere\/pierderea valabilit\u0103\u021bii e\u0219alon\u0103rii la plat\u0103 se vor datora penalit\u0103\u021bi \u00een valoare de 5% din sumele r\u0103mase nestinse.<\/p>\n<p>Comparativ cu procedura existent\u0103 privind acordarea \u00eenlesnirilor la plat\u0103, procedura nou introdus\u0103 are ca principale avantaje faptul c\u0103 nu se solicit\u0103 constituirea de garan\u021bii, precum \u0219i faptul c\u0103 debitorul poate stabili graficul de e\u0219alonare. De asemenea, procedura curent\u0103 este mult simplificat\u0103 \u00een ceea ce prive\u0219te documenta\u021bia necesar\u0103 \u0219i termenul de solu\u021bionare.<\/p>\n<p>Procedura de aplicare se va publica \u00een termen de 15 zile de la data intr\u0103rii \u00een vigoare a Ordonan\u021bei.<\/p>\n<p>De asemenea, Ordonan\u0163a Ordonan\u021ba de Urgen\u021b\u0103 nr. 181 prevede prorogarea unor termene stabilite de Ordonan\u021ba de Urgen\u021b\u0103 a Guvernului nr. 29\/2020 privind unele m\u0103suri economice \u0219i fiscal-bugetare \u0219i Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 48\/2020 privind unele m\u0103suri financiar-fiscale. Astfel, este prev\u0103zut\u0103 <strong>prorogarea, p\u00e2n\u0103 la data de 25 decembrie 2020 inclusiv, a termenelor cu privire la: <\/strong><\/p>\n<ul>\n<li>necalcularea \u0219i nedatorarea dob\u00e2nzilor \u0219i penalit\u0103\u021bilor de \u00eent\u00e2rziere, \u00een cazul obliga\u021biile fiscale scadente \u00eencep\u00e2nd cu 21 martie 2020 \u0219i neachitate; aceste obliga\u021bii fiscale nu sunt considerate restante;<\/li>\n<li>suspendarea sau ne\u00eenceperea execut\u0103rii silite prin \u00eenfiin\u021barea popririi a crean\u021belor bugetare, cu anumite excep\u021bii.<\/li>\n<\/ul>\n<p>De asemenea, <strong>se prorog\u0103, p\u00e2n\u0103 la data de 25 ianuarie 2021<\/strong> <strong>inclusiv, termenele cu privire la rambursarea TVA cu efectuarea ulterioar\u0103 a inspec\u021biei fiscale<\/strong>, \u00een condi\u021biile prev\u0103zute de art. XI din OUG 48\/2020, cu modific\u0103rile \u0219i complet\u0103rile ulterioare.<\/p>\n<p>Totodat\u0103, prin actul normativ amintit, contribuabilii care datoreaz\u0103 impozit specific unor activit\u0103\u021bi, potrivit Legii nr. 170\/2016 <strong>(domeniul HoReCa) nu datoreaz\u0103 impozit specific pentru perioada cuprins\u0103 \u00eentre data intr\u0103rii \u00een vigoare a prezentei Ordonan\u021be \u0219i 31 decembrie 2020. <\/strong><\/p>\n<p>\u00cen vederea aplic\u0103rii facilit\u0103\u021bii, contribuabilii vor recalcula impozitul datorat pentru anul 2020 prin \u00eemp\u0103r\u0163irea impozitului specific anual la 365 de zile calendaristice \u015fi \u00eenmul\u0163irea valorii rezultate cu num\u0103rul de zile ob\u021binut prin sc\u0103derea din num\u0103rul de 365 de zile calendaristice a num\u0103rului de zile \u00eentre data intr\u0103rii \u00een vigoare a Ordonan\u021bei p\u00e2n\u0103 la sf\u00e2r\u0219itul anului 2020 \u0219i a num\u0103rului de 90 de zile calendaristice prev\u0103zut de Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 99\/2020, precum \u0219i perioada \u00een care au \u00eentrerupt activitatea, total sau par\u0163ial, ca urmare a st\u0103rii de urgen\u0163\u0103, dup\u0103 caz.<\/p>\n<p>De asemenea, conform Ordonan\u021bei, <strong>autorit\u0103\u021bile publice locale au posibilitatea de a adopta, p\u00e2n\u0103 la data de 2 decembrie 2020, hot\u0103r\u00e2ri privind reducerea impozitului anual pe cl\u0103diri cu p\u00e2n\u0103 la 50% sau scutiri de la plata taxei lunare pe cl\u0103diri,<\/strong> dup\u0103 cum urmeaz\u0103:<\/p>\n<ul>\n<li>Reducerea impozitului anual pe cl\u0103diri cu o cot\u0103 de p\u00e2n\u0103 la 50%, pentru cl\u0103dirile nereziden\u021biale, aflate \u00een proprietatea persoanelor fizice sau juridice, folosite pentru activitatea economic\u0103 proprie a acestora sau date \u00een folosin\u021b\u0103 printr-un contract de \u00eenchiriere, comodat sau prin alt tip de contract pentru desf\u0103\u0219urarea unor activit\u0103\u021bi economice c\u0103tre alte persoane fizice sau juridice, dac\u0103 \u00een perioada pentru care s-a instituit starea de urgen\u021b\u0103 \u0219i\/sau alert\u0103, ca urmare a efectelor pandemiei, proprietarii sau utilizatorii cl\u0103dirilor au fost obliga\u021bi, potrivit legii, s\u0103 \u00ee\u0219i \u00eentrerup\u0103 total activitatea economic\u0103 sau de\u021bin certificatul pentru situa\u021bii de urgen\u021b\u0103;<\/li>\n<li>Scutirea de la plata taxei lunare pe cl\u0103diri datorate de c\u0103tre concesionari, locatari, titularii dreptului de administrare sau de folosin\u021b\u0103 al unei cl\u0103diri proprietate public\u0103 sau privat\u0103 a statului, dac\u0103 \u00een perioada pentru care s-a instituit starea de urgen\u021b\u0103 \u0219i\/sau alert\u0103, utilizatorii cl\u0103dirilor au fost obliga\u021bi, potrivit legii, s\u0103 \u00ee\u0219i \u00eentrerup\u0103 total activitatea economic\u0103;<\/li>\n<li>\u00cen situa\u021bia \u00een care autorit\u0103\u021bile locale competente adopt\u0103 hot\u0103r\u00e2ri de acordare a reducerii impozitului pe cl\u0103dirile nereziden\u021biale, pentru a beneficia de acestea, proprietarii cl\u0103dirilor au obliga\u021bia ca, p\u00e2n\u0103 la data de 21 decembrie 2020, s\u0103 depun\u0103 la organul fiscal local o cerere de acordare a reducerii \u00eenso\u021bit\u0103 de o declara\u021bie pe proprie r\u0103spundere, respectiv de certificatul pentru situa\u021bii de urgen\u021b\u0103.<\/li>\n<\/ul>\n<p>Totodat\u0103, potrivit Buletinului fiscal realizat de \u00a0\u021auca Zb\u00e2rcea &amp; Asocia\u021bii Tax, Ordonan\u021ba prevede <strong>suspendarea aplic\u0103rii sanc\u021biunii pentru nerespectarea obliga\u021biei operatorilor economici de a asigura conectarea aparatelor de marcat electronice fiscale la sistemul informatic al ANAF<\/strong>, <strong>p\u00e2n\u0103 la 31 decembrie 2020<\/strong>.<\/p>\n<p>\u00cen plus, prin acela\u015fi act normativ <strong>se prelunge\u0219te perioada \u00een care debitorii care vor dori s\u0103 \u00ee\u0219i restructureze obliga\u021biile bugetare \u00een baza Ordonan\u021bei nr. 6\/2019 pot notifica organele fiscale competente acoperindu-se \u0219i perioada 1 noiembrie 2020 \u2013 31 martie 2021<\/strong>. Ulterior, cererea de restructurare se va putea depune p\u00e2n\u0103 cel t\u00e2rziu la data de 30 iunie 2021 (prelungire de la data de 31 decembrie 2020).<\/p>\n<p>De asemenea, conform sursei citate, Ordonan\u021ba introduce prevederi de modificare a Codului Fiscal, prin care <strong>cheltuielile efectuate de contribuabili privind testarea voluntar\u0103 \u00een vederea diagnostic\u0103rii infec\u021biei cu COVID-19 <\/strong>au urm\u0103torul regim fiscal:<\/p>\n<ul>\n<li><strong>Cheltuieli deductibile<\/strong> \u00een vederea calcul\u0103rii venitului net anual din activit\u0103\u021bi independente;<\/li>\n<li><strong>Neimpozabile,<\/strong> din perspectiva impozitului pe veniturile din salarii \u0219i \u0219i contribu\u021bii sociale aferente.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen contextul dificult\u0103\u021bilor economice si financiare cauzate de pandemia de COVID-19, c\u00e2t \u0219i al necesit\u0103tii sus\u021binerii resurselor financiare ale contribuabililor \u0219i \u00eencas\u0103rii unor sume certe la bugetul de stat, Guvernul Rom\u00e2niei a adoptat Ordonan\u021ba de Urgen\u021b\u0103 nr. 181 (denumit\u0103 \u00een cele ce urmeaz\u0103 \u201cOrdonan\u021ba\u201d), publicat\u0103 \u00een Monitorul Oficial nr. 988\/26.10.2020 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-2178","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-3-04-11-2020-01-12-2020"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19 - Afacerea<\/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:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19 - Afacerea\" \/>\n<meta property=\"og:description\" content=\"\u00cen contextul dificult\u0103\u021bilor economice si financiare cauzate de pandemia de COVID-19, c\u00e2t \u0219i al necesit\u0103tii sus\u021binerii resurselor financiare ale contribuabililor \u0219i \u00eencas\u0103rii unor sume certe la bugetul de stat, Guvernul Rom\u00e2niei a adoptat Ordonan\u021ba de Urgen\u021b\u0103 nr. 181 (denumit\u0103 \u00een cele ce urmeaz\u0103 \u201cOrdonan\u021ba\u201d), publicat\u0103 \u00een Monitorul Oficial nr. 988\/26.10.2020 ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/\" \/>\n<meta property=\"og:site_name\" content=\"Afacerea\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-01T11:21:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-05T16:08:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2021\/01\/facebook-cover.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/\",\"name\":\"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19 - Afacerea\",\"isPartOf\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#website\"},\"datePublished\":\"2020-11-01T11:21:51+00:00\",\"dateModified\":\"2020-11-05T16:08:35+00:00\",\"author\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f\"},\"breadcrumb\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\u0103\",\"item\":\"https:\/\/revista-afacerea.ro\/afacerea\/?issue=serie-noua-nr-41-15-01-01-2025-14-02-2025\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#website\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/\",\"name\":\"Afacerea\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/revista-afacerea.ro\/afacerea\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f\",\"name\":\"\u0218erb\u0103nescu Cristina\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g\",\"caption\":\"\u0218erb\u0103nescu Cristina\"},\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/author\/cristina-serbanescu\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19 - Afacerea","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/","og_locale":"ro_RO","og_type":"article","og_title":"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19 - Afacerea","og_description":"\u00cen contextul dificult\u0103\u021bilor economice si financiare cauzate de pandemia de COVID-19, c\u00e2t \u0219i al necesit\u0103tii sus\u021binerii resurselor financiare ale contribuabililor \u0219i \u00eencas\u0103rii unor sume certe la bugetul de stat, Guvernul Rom\u00e2niei a adoptat Ordonan\u021ba de Urgen\u021b\u0103 nr. 181 (denumit\u0103 \u00een cele ce urmeaz\u0103 \u201cOrdonan\u021ba\u201d), publicat\u0103 \u00een Monitorul Oficial nr. 988\/26.10.2020 ...","og_url":"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/","og_site_name":"Afacerea","article_published_time":"2020-11-01T11:21:51+00:00","article_modified_time":"2020-11-05T16:08:35+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2021\/01\/facebook-cover.png","type":"image\/png"}],"author":"\u0218erb\u0103nescu Cristina","twitter_card":"summary_large_image","twitter_misc":{"Scris de":"\u0218erb\u0103nescu Cristina","Timp estimat pentru citire":"6 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/","url":"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/","name":"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19 - Afacerea","isPartOf":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/#website"},"datePublished":"2020-11-01T11:21:51+00:00","dateModified":"2020-11-05T16:08:35+00:00","author":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f"},"breadcrumb":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/revista-afacerea.ro\/afacerea\/masuri-fiscale-in-contextul-dificultatilor-economice-cauzate-de-pandemia-de-covid-19\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/revista-afacerea.ro\/afacerea\/?issue=serie-noua-nr-41-15-01-01-2025-14-02-2025"},{"@type":"ListItem","position":2,"name":"M\u0103suri fiscale \u00een contextul dificult\u0103\u021bilor economice cauzate de pandemia de COVID-19"}]},{"@type":"WebSite","@id":"https:\/\/revista-afacerea.ro\/afacerea\/#website","url":"https:\/\/revista-afacerea.ro\/afacerea\/","name":"Afacerea","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/revista-afacerea.ro\/afacerea\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ro-RO"},{"@type":"Person","@id":"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f","name":"\u0218erb\u0103nescu Cristina","image":{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4cd5c0bd17d39883f148ea9bb5d3745b?s=96&d=mm&r=g","caption":"\u0218erb\u0103nescu Cristina"},"url":"https:\/\/revista-afacerea.ro\/afacerea\/author\/cristina-serbanescu\/"}]}},"_links":{"self":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/2178","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/comments?post=2178"}],"version-history":[{"count":3,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/2178\/revisions"}],"predecessor-version":[{"id":2505,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/2178\/revisions\/2505"}],"wp:attachment":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/media?parent=2178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/categories?post=2178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/tags?post=2178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}