{"id":151050,"date":"2017-08-10T13:25:40","date_gmt":"2017-08-10T13:25:40","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=151050"},"modified":"2017-08-10T13:25:40","modified_gmt":"2017-08-10T13:25:40","slug":"cdr-noul-sistem-de-plata-a-tva-poate-duce-la-insolventa-agentilor-economici-onesti","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=151050","title":{"rendered":"CDR: Noul sistem de plat\u0103 a TVA poate duce la insolven\u0163a agen\u0163ilor economici one\u015fti"},"content":{"rendered":"<p>\n\u201eNoul sistem privind plata defalcat\u0103 a TVA, \u00een primul r\u00e2nd va genera dificult\u0103\u0163i majore de flux de numerar, cu consecin\u0163a necesit\u0103\u0163ii atragerii unor noi surse de finan\u0163are, sau \u00een cazuri nefericite, chiar cu intrarea \u00een insolven\u0163\u0103 a agen\u0163ilor economici one\u015fti. \u00cen plus, odat\u0103 cu aplicarea sistemului se inten\u0163ioneaz\u0103 aplicarea unor sanc\u0163iuni considerabile (i.e. amenzi \u00een valoare de 10% &#8211; 50% din valoarea TVA nevirat\u0103 \u00een contul furnizorului \/ prestatorului), chiar \u015fi \u00een situa\u0163ia unor pl\u0103\u0163i f\u0103cute din gre\u015feal\u0103 \u00een alte conturi dec\u00e2t conturile dedicate de TVA\u201d, se arat\u0103 \u00een comunicatul transmis de CDR.<\/p>\n<p>\nReprezentan\u0163ii Coali\u0163iei sus\u0163in c\u0103 plata cu \u00eent\u00e2rziere sau neplata la bugetul de stat a TVA declarat\u0103 de un contribuabil nu constituie evaziune fiscal\u0103, conform legii, cu toate c\u0103 \u00een nota de fundamentare a proiectului de ordonan\u0163\u0103 noul mecanism este prezentat ca o m\u0103sur\u0103 de combatere a evaziunii fiscale. Mai mult, pentru combaterea situa\u0163iilor privind neachitarea sumelor de TVA la termen sunt deja aplicate m\u0103suri penalizatoare prin Codul de procedur\u0103 fiscal\u0103, precum impunerea dob\u00e2nzilor \u015fi penalit\u0103\u0163ilor de \u00eent\u00e2rziere sau m\u0103suri asigur\u0103torii. Ca atare, evaziunea fiscal\u0103 din domeniile cu risc fiscal ridicat de nedeclarare a veniturilor nu va fi comb\u0103tut\u0103 de noul sistem de plat\u0103 defalcat\u0103 a TVA.<\/p>\n<p>\n\u201e\u00cen al doilea r\u00e2nd, dorim s\u0103 semnal\u0103m faptul c\u0103 o astfel de m\u0103sur\u0103 prin care sunt indisponibilizate sumele de TVA, prin limitarea scopului pentru care pot fi folosite \u015fi deci a dreptului de dispozi\u0163ie asupra acestora, reprezint\u0103 o ingerin\u0163\u0103 asupra dreptului de proprietate al firmelor, ceea ce ridic\u0103 probleme de constitu\u0163ionalitate a acestor m\u0103suri\u201d, se mai arat\u0103 \u00een comunicat.<\/p>\n<p>\n<a href=\"http:\/\/www.mediafax.ro\/economic\/cdr-noul-sistem-de-plata-defalcata-a-tva-poate-duce-la-insolventa-agentilor-economici-onesti-16689547\">Cititi mai multe pe www.mediafax.ro<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Coali\u0163ia pentru Dezvoltarea Rom\u00e2niei (CDR) sus\u0163ine c\u0103 noul sistem privind plata defalcat\u0103 a TVA, implementat \u201epeste noapte\u201d, va genera dificult\u0103\u0163i de flux de numerar, cu consecin\u0163a necesit\u0103\u0163ii atragerii unor noi surse de finan\u0163are sau chiar cu intrarea \u00een insolven\u0163\u0103 a agen\u0163ilor economici.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[96,26791,13624,7442,25741,472,9008,293,34001,93,7287,13719,7366],"class_list":["post-151050","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-agenti","tag-atragere","tag-coalitie","tag-dezvoltare","tag-dificultati","tag-finantare","tag-insolventa","tag-intrare","tag-necesitate","tag-plati","tag-sistem","tag-sustinere","tag-tva"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/151050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=151050"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/151050\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=151050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=151050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=151050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}