{"id":7035,"date":"2023-07-11T06:40:49","date_gmt":"2023-07-11T06:40:49","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=7035"},"modified":"2023-07-11T06:47:25","modified_gmt":"2023-07-11T06:47:25","slug":"ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/","title":{"rendered":"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri?"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7035?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\/7035?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 style=\"text-align: center;\"><em>material de opinie de Adrian Rus, partener, liderul Departamentului Pre\u0163uri de Transfer, EY Rom\u00e2nia<\/em><\/p>\n<p>Legisla\u021bia fiscal\u0103 din Rom\u00e2nia permite, conform Codului de procedur\u0103 fiscal\u0103, ob\u021binerea de c\u0103tre contribuabili din partea autorit\u0103\u0163ilor de profil (\u00een spe\u021b\u0103, Ministerul Finan\u021belor) a unei solu\u021bii fiscale pentru <strong>reglementarea unei situa\u021bii viitoare<\/strong>, pe care contribuabilul anticipeaz\u0103 c\u0103 o va avea de rezolvat. Cu alte cuvinte, solu\u021bia fiscal\u0103 anticipat\u0103 (SFIA) poate fi solicitat\u0103, contra cost, organului fiscal, iar cererea pentru emiterea solu\u0163iei fiscale se depune pentru o singur\u0103 situa\u0163ie fiscal\u0103 principal\u0103, care se va \u00eent\u00e2mpla la o dat\u0103 ulterioar\u0103 depunerii acesteia.<\/p>\n<p>Teoretic, solu\u021bia fiscal\u0103 anticipat\u0103 este conceput\u0103 pentru a veni \u00een sprijinul contribuabililor, \u00een realitate \u00eens\u0103, reglement\u0103rile legisla\u021biei din Rom\u00e2nia sunt susceptibile de \u00eembun\u0103t\u0103\u021biri semnificative fa\u021b\u0103 de actualele prevederi pe care le con\u021bine OMF 1178\/2023.<\/p>\n<p>Punctele-cheie care consider\u0103 mediul de afaceri c\u0103 ar trebui radical \u00eembun\u0103t\u0103\u021bite se refer\u0103, \u00eenainte de toate, la criteriile pe baza c\u0103rora ANAF poate lua \u00een considerare sau nu o astfel de cerere, respectiv situa\u021biile \u00een care Ministerul Finan\u021belor poate decide <strong>respingerea SFIA<\/strong>, ceea ce creeaz\u0103 o dispropor\u021bie uria\u0219\u0103 \u00eentre drepturile\/obliga\u021biile autorit\u0103\u021bilor fiscale \u00een rela\u021bie cu contribuabilul.<\/p>\n<p>Totul \u021bine de scopul\/aria de acoperire a SFIA \u0219i efectiv de ob\u021binerea unei solu\u021bii fiscale anticipate, astfel c\u0103 este important nu doar s\u0103 existe un <strong>cadrul legislativ<\/strong>, mai pu\u021bin atractiv \u00een acest moment, dar \u0219i o <strong>aplicabilitate <\/strong>mai facil\u0103 pentru companii.<\/p>\n<p>Printre aspectele care ar putea fi semnificativ \u00eembun\u0103t\u0103\u021bite se num\u0103r\u0103 aspecte de fond, dar \u0219i de form\u0103 ale ordinului men\u021bionat. Exemplele includ, \u00eentre altele, aspecte legate de: <strong>neincluderea impozitelor \u015fi taxelor locale \u00een scopul SFIA, diverse aspecte procedurale, \u00eentre care condi\u0163iile \u00een care se accept\u0103 sau se respinge cererea de SFIA, inclusiv opozabilitatea \u015fi revocarea SFIA de c\u0103tre autorit\u0103\u021bile fiscale. <\/strong><\/p>\n<p><strong>Care este mecanismul Solu\u021biei Fiscale Anticipate?<\/strong><\/p>\n<p>Solu\u0163ia fiscal\u0103 individual\u0103 anticipat\u0103 este actul administrativ emis de organul fiscal central (Ministerul Finan\u021belor) \u00een vederea solu\u0163ion\u0103rii unei cereri a contribuabilului referitoare la reglementarea unei situa\u0163ii fiscale de fapt viitoare. Potrivit prevederilor Codului Fiscal, solu\u0163ia fiscal\u0103 individual\u0103 anticipat\u0103 este opozabil\u0103 \u015fi obligatorie fa\u0163\u0103 de organul fiscal, numai dac\u0103 termenii \u015fi condi\u0163iile acestora au fost respectate de contribuabil.<\/p>\n<p><strong>Termenul pentru solu\u0163ionarea cererii de emitere a solu\u0163iei fiscale individuale anticipate<\/strong> este de p\u00e2n\u0103 la \u0219ase luni, iar emiterea unei solu\u0163ii fiscale individuale anticipate se ob\u021bine <strong>contra cost<\/strong> (echivalentul a 5.000 euro pentru contribuabilii mari \u015fi contribuabilii nereziden\u0163i \u0219i echivalentul \u00een lei a 3.000 euro pentru celelalte categorii de contribuabili).<\/p>\n<p><strong>Cererea trebuie s\u0103 includ\u0103:<\/strong><\/p>\n<ul>\n<li>descrierea \u00een detaliu a situa\u021biei fiscale specifice pentru care se solicit\u0103 solu\u021bia anticipat\u0103;<\/li>\n<li>argumente \u0219i referiri la aplicarea legisla\u021biei fiscale \u0219i a conven\u021biilor fiscale interna\u021bionale;<\/li>\n<li>documente relevante care sus\u021bin cererea;<\/li>\n<li>referin\u021be la legisla\u021bia fiscal\u0103 aplicabil\u0103 \u0219i interpret\u0103rile administrative care s\u0103 sus\u021bin\u0103 cererea;<\/li>\n<li>concluziile pe care contribuabilul le solicit\u0103.<\/li>\n<\/ul>\n<p>OMF 1178\/2023 reitereaz\u0103 prevederile referitoare la solu\u021bia fiscal\u0103 anticipat\u0103, r\u0103m\u00e2n \u00eens\u0103 o serie de aspecte care ar putea fi mult \u00eembun\u0103t\u0103\u021bite \u00een sprijinul de facto al contribuabililor, de form\u0103 \u0219i de fond deopotriv\u0103.<\/p>\n<p><strong>Predictibilitatea fiscal\u0103 \u2013 obligatorie pentru un mediu de afaceri stabil<\/strong><\/p>\n<p>Pentru a asigura utilitatea SFIA, ar fi obligatorie \u0219i necesar\u0103, de exemplu, extinderea ariei de impozite acoperite, tocmai pentru a face din procedura de ob\u021binere a SFIA o practic\u0103 obi\u0219nuit\u0103 pentru contribuabili. Pe de alt\u0103 parte, de\u0219i legisla\u021bia \u00een aceast\u0103 spe\u021b\u0103 exist\u0103 de ceva timp \u00een Rom\u00e2nia, ob\u0163inerea unei solu\u021bii financiare anticipate este un proiect \u00eenc\u0103 anevoios \u0219i birocratic.<\/p>\n<p>De\u0219i \u00een toate mediile \u2013 de business, academice \u0219i chiar ANAF \u2013 se vorbe\u0219te despre predictibilitate fiscal\u0103, ca un element absolut obligatoriu unei economii func\u0163ionale, care ar putea fi asigurat\u0103 de procedurile SFIA, pentru un contribuabil ob\u021binerea ei este \u00eenc\u0103 foarte dificil\u0103. Iar faptul c\u0103 emiterea unei solu\u0163ii fiscale individuale anticipate suport\u0103 o tax\u0103 de emitere relativ \u00eensemnat\u0103, nu este aspectul cel mai important comparativ cu altele din ordinul men\u021bionat.<\/p>\n<p>Predictibilitatea fiscal\u0103, al\u0103turi de predictibilitatea legislativ\u0103, prin asigurarea unui tratament fiscal echitabil pentru un contribuabil, primeaz\u0103. Dac\u0103 acesta \u00ee\u0219i dore\u0219te s\u0103 ob\u021bin\u0103 o solu\u021bie pentru a rezolva o situa\u021bie fiscal\u0103 viitoare (anticipat\u0103 prin planul de afaceri), aceasta este mult mai important\u0103 comparativ cu suma pl\u0103tit\u0103 la ANAF, tocmai pentru a-\u0219i putea asigura derularea afacerilor \u00eentr-un mediu fiscal stabil.<\/p>\n<p>Semnalele \u0219i propunerile mediului de afaceri din Rom\u00e2nia sunt ample \u0219i sus\u021bin clarificarea, claritatea \u015fi modificarea unor puncte din actualele prevederi ale OMF 1178, dar \u0219i completarea pentru extinderea ariei de aplicabilitate SFIA. Nu mai pu\u021bin importante de men\u021bionat sunt \u0219i situa\u021biile \u00een care Ministerul Finan\u021belor poate decide respingerea SFIA, ceea ce creeaz\u0103 o dispropor\u021bie uria\u0219\u0103 \u00eentre drepturile\/obliga\u021biile autorit\u0103\u021bilor fiscale vizavi de contribuabil.<\/p>\n<p>\u00cen cazul \u00een care reglement\u0103rile din acest moment referitoare la SFIA nu vor fi \u00eembun\u0103t\u0103\u021bite pe aspectele men\u021bionate mai sus, este posibil c\u0103 antreprenorii \u0219i companiile, descuraja\u021bi de criteriile actuale de \u00eencadrare \u00een ob\u021binerea unei solu\u021bii fiscale anticipate, s\u0103 renun\u021be la acest instrument conceput tocmai pentru a le sus\u021bine deciziile de business. SFIA v\u0103 r\u0103m\u00e2ne, astfel, doar pe h\u00e2rtie, far\u0103 aplicabilitate practic\u0103 \u00een sensul asigur\u0103rii predictibilit\u0103\u021bii fiscale de care este nevoie \u00een Rom\u00e2nia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>material de opinie de Adrian Rus, partener, liderul Departamentului Pre\u0163uri de Transfer, EY Rom\u00e2nia<\/p>\n<p>Legisla\u021bia fiscal\u0103 din Rom\u00e2nia permite, conform Codului de procedur\u0103 fiscal\u0103, ob\u021binerea de c\u0103tre contribuabili din partea autorit\u0103\u0163ilor de profil (\u00een spe\u021b\u0103, Ministerul Finan\u021belor) a unei solu\u021bii fiscale pentru reglementarea unei situa\u021bii viitoare, pe care contribuabilul anticipeaz\u0103 c\u0103 o va avea de rezolvat. Cu alte cuvinte, solu\u021bia fiscal\u0103 anticipat\u0103 (SFIA) poate fi solicitat\u0103&#8230;<\/p>\n","protected":false},"author":2,"featured_media":7040,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-27-28-062023-25-07-2023"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri? - 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\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri? - Afacerea\" \/>\n<meta property=\"og:description\" content=\"material de opinie de Adrian Rus, partener, liderul Departamentului Pre\u0163uri de Transfer, EY Rom\u00e2nia  Legisla\u021bia fiscal\u0103 din Rom\u00e2nia permite, conform Codului de procedur\u0103 fiscal\u0103, ob\u021binerea de c\u0103tre contribuabili din partea autorit\u0103\u0163ilor de profil (\u00een spe\u021b\u0103, Ministerul Finan\u021belor) a unei solu\u021bii fiscale pentru reglementarea unei situa\u021bii viitoare, pe care contribuabilul anticipeaz\u0103 c\u0103 o va avea de rezolvat. Cu alte cuvinte, solu\u021bia fiscal\u0103 anticipat\u0103 (SFIA) poate fi solicitat\u0103...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/\" \/>\n<meta property=\"og:site_name\" content=\"Afacerea\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-11T06:40:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-11T06:47:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1773\" \/>\n\t<meta property=\"og:image:height\" content=\"1182\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"4 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/\",\"name\":\"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri? - Afacerea\",\"isPartOf\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg\",\"datePublished\":\"2023-07-11T06:40:49+00:00\",\"dateModified\":\"2023-07-11T06:47:25+00:00\",\"author\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f\"},\"breadcrumb\":{\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#primaryimage\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg\",\"contentUrl\":\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg\",\"width\":1773,\"height\":1182},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#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\":\"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri?\"}]},{\"@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":"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri? - 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\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/","og_locale":"ro_RO","og_type":"article","og_title":"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri? - Afacerea","og_description":"material de opinie de Adrian Rus, partener, liderul Departamentului Pre\u0163uri de Transfer, EY Rom\u00e2nia  Legisla\u021bia fiscal\u0103 din Rom\u00e2nia permite, conform Codului de procedur\u0103 fiscal\u0103, ob\u021binerea de c\u0103tre contribuabili din partea autorit\u0103\u0163ilor de profil (\u00een spe\u021b\u0103, Ministerul Finan\u021belor) a unei solu\u021bii fiscale pentru reglementarea unei situa\u021bii viitoare, pe care contribuabilul anticipeaz\u0103 c\u0103 o va avea de rezolvat. Cu alte cuvinte, solu\u021bia fiscal\u0103 anticipat\u0103 (SFIA) poate fi solicitat\u0103...","og_url":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/","og_site_name":"Afacerea","article_published_time":"2023-07-11T06:40:49+00:00","article_modified_time":"2023-07-11T06:47:25+00:00","og_image":[{"width":1773,"height":1182,"url":"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg","type":"image\/jpeg"}],"author":"\u0218erb\u0103nescu Cristina","twitter_card":"summary_large_image","twitter_misc":{"Scris de":"\u0218erb\u0103nescu Cristina","Timp estimat pentru citire":"4 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/","url":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/","name":"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri? - Afacerea","isPartOf":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/#website"},"primaryImageOfPage":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#primaryimage"},"image":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#primaryimage"},"thumbnailUrl":"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg","datePublished":"2023-07-11T06:40:49+00:00","dateModified":"2023-07-11T06:47:25+00:00","author":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/#\/schema\/person\/ceb65c8cc8ed64d512809cf287a5c09f"},"breadcrumb":{"@id":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/"]}]},{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#primaryimage","url":"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg","contentUrl":"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_2_Adrian-Rus-EY-Romania.jpg","width":1773,"height":1182},{"@type":"BreadcrumbList","@id":"https:\/\/revista-afacerea.ro\/afacerea\/ce-este-solutia-fiscala-anticipata-cui-foloseste-si-de-ce-sunt-necesare-imbunatatiri\/#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":"Ce este solu\u021bia fiscal\u0103 anticipat\u0103, cui folose\u0219te \u0219i de ce sunt necesare \u00eembun\u0103t\u0103\u021biri?"}]},{"@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\/7035","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=7035"}],"version-history":[{"count":3,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7035\/revisions"}],"predecessor-version":[{"id":7042,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7035\/revisions\/7042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/media\/7040"}],"wp:attachment":[{"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/media?parent=7035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/categories?post=7035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/tags?post=7035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}