{"id":7178,"date":"2023-08-16T08:59:11","date_gmt":"2023-08-16T08:59:11","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=7178"},"modified":"2023-08-16T09:01:34","modified_gmt":"2023-08-16T09:01:34","slug":"modificari-privind-facilitatile-fiscale-in-sectorul-agricol-industria-alimentara-si-in-domeniul-constructiilor","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/modificari-privind-facilitatile-fiscale-in-sectorul-agricol-industria-alimentara-si-in-domeniul-constructiilor\/","title":{"rendered":"Modific\u0103ri privind facilit\u0103\u021bile fiscale \u00een sectorul agricol, industria alimentar\u0103 \u0219i \u00een domeniul construc\u021biilor"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7178?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\/7178?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>Potrivit celui mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii, prin OMF 2043\/2023, <strong>se aduc modific\u0103ri Procedurii de acordare a facilit\u0103\u021bilor fiscale \u00een sectorul agricol \u0219i \u00een industria alimentar\u0103<\/strong>, dup\u0103 cum urmeaz\u0103:<\/p>\n<ul>\n<li>sunt corelate prevederile Procedurii cu modific\u0103rile aduse de OUG 16\/2022 (respectiv, acordarea facilit\u0103\u021bilor numai persoanelor fizice care ob\u021bin venituri din salarii realizate pentru activitatea desf\u0103\u0219urat\u0103 \u00een Rom\u00e2nia, \u00een baza contractului individual de munc\u0103; modificarea plafonului lunar p\u00e2n\u0103 la care se acord\u0103 facilit\u0103\u021bile la 10.000 lei);<\/li>\n<li>se extinde no\u021biunea de angajator, f\u0103c\u00e2ndu-se trimitere \u0219i la orice entitate f\u0103r\u0103 personalitate juridic\u0103, care: desf\u0103\u0219oar\u0103 activit\u0103\u021bi definite de cel pu\u021bin unul dintre codurile CAEN prev\u0103zute de Codul fiscal, \u00eendepline\u0219te cumulativ condi\u021biile de acordare a facilit\u0103\u021bilor fiscale \u0219i poate s\u0103 \u00eencheie contracte individuale de munc\u0103;<\/li>\n<li>se actualizeaz\u0103 formula de calcul a cifrei de afaceri realizat\u0103 efectiv din activitatea \u00een sectorul agricol \u0219i industria alimentar\u0103 prin includerea veniturilor din comercializarea produselor achizi\u021bionate de la membrii proprii, \u00een scopul rev\u00e2nz\u0103rii, de grupurile \u0219i organiza\u021biile de produc\u0103tori din sectorul agricol, organiza\u021biile de produc\u0103tori \u0219i alte forme asociative din sectorul fructe-legume, precum \u0219i de cooperativele agricole. De asemenea, la determinarea cifrei de afaceri realizate efectiv din activitatea \u00een sectorul agricol \u0219i \u00een industria alimentar\u0103, se iau \u00een calcul veniturile realizate din v\u00e2nzarea produselor, inclusiv prin unit\u0103\u021bile proprii de desfacere;<\/li>\n<li>se men\u021bioneaz\u0103 expres faptul c\u0103 acordarea facilit\u0103\u021bilor fiscale constituie responsabilitatea angajatorului\/pl\u0103titorului de venituri.<\/li>\n<\/ul>\n<p>De asemenea, prin OMF 2044\/2023 <strong>se aduc modific\u0103ri Procedurii de acordare a facilit\u0103\u021bilor fiscale \u00een domeniul construc\u021biilor<\/strong>, dup\u0103 cum urmeaz\u0103:<\/p>\n<ul>\n<li>sunt corelate prevederile Procedurii cu modific\u0103rile aduse de OUG 16\/2022 \u0219i \u0219i OUG 168\/2022. Principalele modific\u0103ri vizeaz\u0103:<\/li>\n<li>acordarea facilit\u0103\u021bilor numai persoanelor fizice care ob\u021bin venituri din salarii \u0219i asimilate salariilor realizate pentru activitatea desf\u0103\u0219urat\u0103 \u00een Rom\u00e2nia, \u00een baza contractului individual de munc\u0103;<\/li>\n<li>pentru calculul cifrei de afaceri se au \u00een vedere doar informa\u021bii din anul curent;<\/li>\n<li>pentru determinarea at\u00e2t a cifrei de afaceri realizate efectiv, c\u00e2t \u0219i a cifrei de afaceri totale, se iau \u00een considerare veniturile din activitatea desf\u0103\u0219urat\u0103 pe teritoriul Rom\u00e2niei;<\/li>\n<li>se modific\u0103 plafonului lunar p\u00e2n\u0103 la care se acord\u0103 facilit\u0103\u021bile la 10.000 lei;<\/li>\n<\/ul>\n<p>De precizat c\u0103 pentru domeniul construc\u021biilor, salariul de baz\u0103 minim brut pe \u021bar\u0103 este de 4.000 lei\/lun\u0103.<\/p>\n<ul>\n<li>\u00een situa\u021biile \u00een care veniturile brute lunare din salarii \u0219i asimilate salariilor, realizate \u00een baza unui contract individual de munc\u0103, sunt mai mici de 4.000 lei\/lun\u0103, facilit\u0103\u021bile fiscale se acord\u0103 numai dac\u0103 este \u00eendeplinit\u0103 condi\u021bia ca acestea s\u0103 fie calculate la un salariu brut de \u00eencadrare cel pu\u021bin egal cu salariul de baz\u0103 minim brut pe \u021bar\u0103 de minimum 4.000 lei\/lun\u0103 (spre exemplu, \u00een situa\u021biile \u00een care contractul individual de munc\u0103 \u00eencepe\/\u00eenceteaz\u0103 \u00een cursul lunii, salariatul a beneficiat de concediu f\u0103r\u0103 plat\u0103, etc.);<\/li>\n<li>se men\u021bioneaz\u0103 expres faptul c\u0103 acordarea facilit\u0103\u021bilor fiscale constituie responsabilitatea angajatorului\/pl\u0103titorului de venituri.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Potrivit celui mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii, prin OMF 2043\/2023, se aduc modific\u0103ri&#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-7178","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-28-26-07-2023-29-08-2023"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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