{"id":7371,"date":"2023-11-28T07:52:29","date_gmt":"2023-11-28T07:52:29","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=7371"},"modified":"2023-11-28T07:55:05","modified_gmt":"2023-11-28T07:55:05","slug":"de-ce-ar-trebui-companiile-romanesti-sa-apeleze-la-facilitatile-fiscale-pentru-activitati-de-cercetare-dezvoltare","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/de-ce-ar-trebui-companiile-romanesti-sa-apeleze-la-facilitatile-fiscale-pentru-activitati-de-cercetare-dezvoltare\/","title":{"rendered":"De ce ar trebui companiile rom\u00e2ne\u0219ti s\u0103 apeleze la facilit\u0103\u021bile fiscale pentru activit\u0103\u021bi de cercetare-dezvoltare?"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7371?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\/7371?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><em>material de opinie de Andra Ca\u015fu, Partener, liderul departamentului Taxe directe, Crina Onu\u0163, Manager, Impozit pe venit \u015fi contribu\u0163ii sociale, Raluca Vasile, Senior Manager, Taxe directe, EY Rom\u00e2nia<\/em><\/p>\n<p>Reducerea costurilor, adoptarea unor solu\u021bii inovative \u00een activitate \u0219i, prin urmare, o dezvoltare mai accelerat\u0103 a afacerii sunt doar c\u00e2teva dintre poten\u021bialele beneficii care ar putea fi ob\u021binute de companiile rom\u00e2ne\u0219ti, dac\u0103 ar aplica la scar\u0103 mai larg\u0103 facilit\u0103\u021bile fiscale \u00een domeniul cercet\u0103rii-dezvolt\u0103rii (C&amp;D). Beneficiile fiscale \u00een domeniu se reg\u0103sesc de ceva timp \u00een legisla\u021bie, dar nu au fost aplicate \u00een practic\u0103 de companiile care desf\u0103\u0219oar\u0103 activit\u0103\u021bi de C&amp;D. Mai mult, \u00een pofida clarific\u0103rilor aduse de legiuitor la \u00eenceputul acestui an, firmele rom\u00e2ne\u0219ti \u00eenc\u0103 ezit\u0103 s\u0103 le acceseze.<\/p>\n<p>\u00cen cadrul unui studiu EY derulat \u00een acest an, au fost analizate motivele pentru care companiile din Rom\u00e2nia nu acceseaz\u0103 facilit\u0103\u021bile fiscale acordate prin lege pentru activitatea de C&amp;D. Studiul a ar\u0103tat c\u0103 principalele motive au fost: dificultatea \u00een a determina activit\u0103\u021bile de cercetare-dezvoltare eligibile \u0219i \u00eentocmirea documenta\u021biei solicitate, prevederile legislative neclare, riscul ca autorit\u0103\u021bile fiscale s\u0103 conteste aplicabilitatea acestor facilit\u0103\u021bi, dificult\u0103\u021bile \u00een determinarea cheltuielilor eligibile, dar \u0219i dificult\u0103\u021bile \u00een contractarea unui expert desemnat conform Registrului exper\u021bilor pe domenii de C&amp;D.<\/p>\n<p>Companiile rom\u00e2ne\u0219ti care desf\u0103\u0219oar\u0103 activit\u0103\u021bi de C&amp;D sunt eligibile, prin lege, pentru stimulente cum ar fi: scutirea de la plata impozitului pe venitul salarial, deducerea suplimentar\u0103 a cheltuielilor de C&amp;D la calculul impozitului pe profit, precum \u0219i folosirea amortiz\u0103rii accelerate \u00een cazul echipamentelor utilizate \u00een activitatea de C&amp;D.<\/p>\n<p>Mai exact, <strong>facilit\u0103\u021bile disponibile<\/strong> pentru companiile rom\u00e2ne\u0219ti care desf\u0103\u0219oar\u0103 activit\u0103\u021bi de cercetare \u0219i dezvoltare sunt:<\/p>\n<ul>\n<li>scutirea de la plata impozitului pe profit \u2013 companiile care desf\u0103\u0219oar\u0103 activit\u0103\u021bi de C&amp;D sunt eligibile pentru scutirea complet\u0103 de impozit pe profit pentru primii 10 ani de activitate;<\/li>\n<li>deducerea suplimentar\u0103 a cheltuielilor de C&amp;D \u2013 \u00een limita a 50% pentru cheltuielile eligibile, respectiv cele pentru activit\u0103\u0163ile de cercetare aplicativ\u0103 \u015fi\/ sau dezvoltare experimental\u0103;<\/li>\n<li>aplicarea metodei de amortizare accelerat\u0103 \u00een cazul echipamentelor folosite \u00een activitatea de C&amp;D.<\/li>\n<\/ul>\n<p>De asemenea, sunt \u00eenc\u0103 cel pu\u021bin dou\u0103 aspecte importante de luat \u00een seam\u0103 atunci c\u00e2nd o companie analizeaz\u0103 dac\u0103 ar trebui s\u0103 apeleze la facilit\u0103\u021bile fiscale aplicabile pentru activit\u0103\u021bi de C&amp;D. Astfel, \u00een cazul marilor contribuabili, este obligatorie certificarea, legisla\u021bia fiind completat\u0103 cu norme metodologice de aplicare, care trebuie \u00een detaliu studiate, fie de c\u0103tre o persoana din cadrul companiei, fie cu sprijin extern. Pe de alt\u0103 parte, aplicarea beneficiilor fiscale cu privire la activit\u0103\u021bile de C&amp;D este o chestiune de multidisciplinaritate \u2013 pentru c\u0103 implic\u0103 respectarea legisla\u021biei fiscale, dar \u0219i a unei legisla\u021bii specifice pentru \u00eencadrarea activit\u0103\u021bilor desf\u0103\u0219urate de companii \u00een categoria cheltuielilor de C&amp;D, inclusiv Manualul Frascati, implementat la nivelul \u021b\u0103rilor membre ale Organiza\u021biei pentru Cooperare \u0219i Dezvoltare Economic\u0103 (OCDE).<\/p>\n<p>Putem considera, de asemenea, ca o veste bun\u0103, faptul c\u0103 s-a clarificat modul \u00een care func\u021bioneaz\u0103 corpul de exper\u021bi \u0219i certificarea acestora (prin Ordinul nr. 3.265\/21.453\/2022 \u0219i Normele Metodologice din 14 octombrie 2022 privind expertiza \u00een vederea certific\u0103rii activit\u0103\u021bii de C&amp;D), \u00eentruc\u00e2t ace\u0219tia pot sus\u021bine companiile \u00een demersurile lor de a identifica corect activit\u0103\u021bile sau segmentele din activitatea lor care s-ar \u00eencadra \u00een zona de C&amp;D. Astfel, companiile ar putea s\u0103-\u0219i optimizeze pozi\u021bia fiscal\u0103 \u00een dificilul context economic actual.<\/p>\n<p>Recomand\u0103rile noastre sunt, \u00een primul r\u00e2nd, de a fi atent analizate toate tipurile de activit\u0103\u021bi de C&amp;D eligibile \u0219i cheltuielile aferente. \u00cen al doilea r\u00e2nd, a se analiza impactul fiscal pentru aplicarea facilit\u0103\u021bilor fiscale la nivel de impozit pe venit, dar \u0219i pentru impozitul pe profit. \u00cen al treilea r\u00e2nd, este obligatorie preg\u0103tirea temeinic\u0103 a proiectului, eventual cu suport profesionist, pornind de la premisa interdisciplinarit\u0103\u021bii \u2013 fiscal \u0219i tehnic.<\/p>\n<p>O men\u021biune important\u0103, \u00een contextul actualelor modific\u0103ri fiscale, ar fi pentru sectorul IT, unde deseori activitatea speciali\u015ftilor are o component\u0103 de C&amp;D, chiar dac\u0103 facilit\u0103\u0163ile la care s-a apelat au fost de alt\u0103 natur\u0103 \u015fi mai u\u0219or accesibile. Dup\u0103 limitarea acestor facilit\u0103\u0163i specifice sectorului IT, cele pentru C&amp;D au devenit de mare interes ca alternativ\u0103 viabil\u0103.<\/p>\n<p>Abordarea beneficiilor acordate sectorului C&amp;D poate contribui semnificativ la ob\u021binerea unui avantaj competitiv major \u00een pia\u021b\u0103, la reten\u021bia \u0219i motivarea angaja\u021bilor, dar \u0219i la optimizarea costurilor \u0219i a fluxurilor financiare. Cu alte cuvinte, suficiente premise pentru a studia cu aten\u021bie \u0219i a adopta aceste facilit\u0103\u021bi, potrivit specificit\u0103\u021bii domeniului de activitate.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>material de opinie de Andra Ca\u015fu, Partener, liderul departamentului Taxe directe, Crina Onu\u0163, Manager, Impozit pe venit \u015fi contribu\u0163ii sociale, Raluca Vasile, Senior Manager, Taxe directe, EY Rom\u00e2nia<\/p>\n<p>Reducerea costurilor, adoptarea unor solu\u021bii inovative \u00een activitate \u0219i, prin urmare, o&#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-7371","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-29-27-09-2023-12-12-2023"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>De ce ar trebui companiile rom\u00e2ne\u0219ti s\u0103 apeleze la facilit\u0103\u021bile fiscale pentru activit\u0103\u021bi de cercetare-dezvoltare? 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