{"id":5648,"date":"2022-05-25T06:32:07","date_gmt":"2022-05-25T06:32:07","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=5648"},"modified":"2022-06-22T11:22:34","modified_gmt":"2022-06-22T11:22:34","slug":"noi-masuri-fiscale-cu-impact-semnificativ-pentru-industria-alimentara-si-agricultura","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/noi-masuri-fiscale-cu-impact-semnificativ-pentru-industria-alimentara-si-agricultura\/","title":{"rendered":"Noi m\u0103suri fiscale cu impact semnificativ pentru industria alimentar\u0103 \u0219i agricultur\u0103"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/5648?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\/5648?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><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-5050 alignleft\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-300x111.jpg\" alt=\"\" width=\"300\" height=\"111\" srcset=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-300x111.jpg 300w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-150x55.jpg 150w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-180x67.jpg 180w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-320x118.jpg 320w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920-280x104.jpg 280w, https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2022\/01\/TZA-2-e1616403845920.jpg 733w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>Prin Legea nr. 135\/2022 pentru modificarea \u015fi completarea unor acte normative au fost adoptate m\u0103suri cu impact semnificativ pentru industria alimentar\u0103 \u0219i sectorul agricol, m\u0103suri care au intrat \u00een vigoare \u00eencep\u00e2nd cu data de 20 mai 2022.<\/p>\n<p>Potrivit celui mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii Consultan\u021b\u0103 Fiscal\u0103, principalele nout\u0103\u021bi introduse prin acest act normativ vizeaz\u0103<\/p>\n<ul>\n<li><strong>majorarea salariului de baz\u0103 minim brut pe \u0163ar\u0103 garantat \u00een plat\u0103<\/strong> \u00een industria alimentar\u0103 \u0219i agricultur\u0103. Acesta va fi de minimum 3.000 lei pe lun\u0103, iar m\u0103sura se va aplica \u00een perioada 1 iunie 2022 &#8211; 31 decembrie 2028.<\/li>\n<li><strong>acordarea de facilit\u0103\u021bi fiscale<\/strong> pentru veniturile ob\u021binute de salaria\u021bii care activeaz\u0103 \u00een domeniul agriculturii \u0219i industriei alimentare. Potrivit actului normativ citat, modific\u0103rile privind impozitul pe venit, contribu\u021bia de asigur\u0103ri sociale \u0219i contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate se aplic\u0103 \u00eencep\u00e2nd cu veniturile aferente lunii iunie 2022, p\u00e2n\u0103 la data de 31 decembrie 2028.<\/li>\n<\/ul>\n<p><strong>Impozitul pe venit<\/strong><\/p>\n<ul>\n<li>se extinde categoria persoanelor fizice scutite de impozitul pe venitul din salarii. Astfel, \u00een perioada 1 iunie 2022 \u2013 31 decembrie 2028, scutirea de impozit se aplic\u0103 \u0219i pentru salaria\u021bii angajatorilor care desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een sectorul agriculturii \u0219i \u00een industria alimentar\u0103;<\/li>\n<li>pentru acordarea scutirii de impozit, trebuie \u00eendeplinite cumulativ: urm\u0103toarele condi\u021bii:\n<ul>\n<li>angajatorii trebuie s\u0103 desf\u0103\u0219oare activit\u0103\u021bi \u00een sectorul agricol \u015fi \u00een industria alimentar\u0103 \u0219i s\u0103 aib\u0103 codurile CAEN aferente diviziunilor \u201c01:Agricultur\u0103, v\u00e2n\u0103toare \u015fi servicii anexe\u201d \u0219i \u201e10: Industria alimentar\u0103\u201d;<\/li>\n<li>angajatorii trebuie s\u0103 realizeze o cifr\u0103 de afaceri din activit\u0103\u021bile aferente acestor coduri CAEN de minim 80% din cifra de afaceri total\u0103;<\/li>\n<li>veniturile brute realizate de persoanele fizice pentru care se aplic\u0103 scutirea sunt cuprinse \u00eentre 3.000 lei \u0219i 30.000 lei. Partea din venitul brut lunar ce dep\u0103\u015fe\u015fte 30.000 lei nu va beneficia de facilit\u0103\u021bi fiscale.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Contribu\u021bia de asigur\u0103ri sociale (CAS)<\/strong><\/p>\n<p>Cota CAS pentru angaja\u021bii din sectorul agriculturii\/industriei alimentare care se calific\u0103 pentru scutirea de impozit pe venit se reduce de la 25% la 21,25%.<\/p>\n<p><strong>Contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate (CASS)<\/strong><\/p>\n<p>Veniturile din salarii ob\u021binute de angaja\u021bii din sectorul agriculturii\/industriei alimentare beneficiaz\u0103 \u0219i de scutire la plata CASS (10%), salaria\u021bii fiind asigura\u021bi \u00een aceast\u0103 perioad\u0103 \u00een sistemul asigur\u0103rilor sociale de s\u0103n\u0103tate f\u0103r\u0103 plata contribu\u021biei.<\/p>\n<p>Potrivit sursei citate, scutirile men\u021bionate se vor aplica potrivit procedurii aprobate prin ordin al ministrului finan\u0163elor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prin Legea nr. 135\/2022 pentru modificarea \u015fi completarea unor acte normative au fost adoptate m\u0103suri cu impact semnificativ pentru industria alimentar\u0103 \u0219i sectorul agricol, m\u0103suri care au intrat \u00een vigoare \u00eencep\u00e2nd cu data de 20 mai 2022 &#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":[6],"tags":[],"class_list":["post-5648","post","type-post","status-publish","format-standard","hentry","category-curier-legislativ","issue-serie-noua-nr-19-20-07-2022-30-08-2022"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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