{"id":166802,"date":"2018-12-06T10:45:38","date_gmt":"2018-12-06T10:45:38","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=166802"},"modified":"2018-12-06T10:45:38","modified_gmt":"2018-12-06T10:45:38","slug":"cadou-de-sarbatori-de-la-psd-modificari-ficsale-soc-incepand-din-2019-impozitul-va-scadea-masiv-ce-alte-taxe-se-vor-reduce","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=166802","title":{"rendered":"Cadou de s\u0103rb\u0103tori de la PSD. Modific\u0103ri ficsale \u015eOC \u00eencep\u00e2nd din 2019: Impozitul va sc\u0103dea MASIV. Ce alte taxe se vor reduce"},"content":{"rendered":"<p>\n\u201eUn capitol \u00eenc\u0103 deschis dar care pare s\u0103 intre \u00een linie dreapt\u0103 \u015fi ar putea fi implementat la \u00eenceputul anului urm\u0103tor este a\u015fa-zisa consolidare fiscal\u0103 a profiturilor intragrup, care dac\u0103 se va implementa le-ar putea per\u00admi\u00adte societ\u0103\u0163ilor din acela\u015fi grup s\u0103-\u015fi com\u00adpen\u00adseze profiturile \u015fi pierderile fiscale\u201c, a spus Lucian Barbu, Tax Partner \u00een cadrul depar\u00adta\u00admentului de consultan\u0163\u0103 fiscal\u0103 din cadrul casei de avocatur\u0103 NNDKP. Aceast\u0103 m\u0103sur\u0103, soli\u00adcitat\u0103 de mediul de afaceri, ar putea s\u0103 dea o gu\u00adr\u0103 de oxigen businessurilor, astfel c\u0103 pier\u00adde\u00adrile de la o parte din acela\u015fi grup de companii ar putea s\u0103 contrabalanseze cu profiturile din cealalt\u0103 parte, iar impozitul pe profit s\u0103 se cal\u00adculeze consolidat.<\/p>\n<div>\nSpre exemplu, dac\u0103 \u00een cadrul aceluia\u015fi grup de companii exist\u0103 o companie X care are un profit de 150 de lei \u015fi o alt\u0103 companie Y care are o pierdere de 100 de lei, impozitul pe profit pl\u0103\u00adtit de grup \u00een 2018 este de 24 de lei (calcu\u00adlat dup\u0103 formula: cota de impozit pe profit de 16% \u00eenmul\u0163it\u0103 cu 150 de lei, c\u00e2t reprezint\u0103 profitul companiei X). Din 2019, dac\u0103 se aplic\u0103 m\u0103sura consolid\u0103rii fiscale, grupul de companii va pl\u0103ti un impozit pe profit de 8 lei (adic\u0103 de trei ori mai mic dec\u00e2t \u00een 2018), calculat dup\u0103 formula: 16% x 50 de lei (profiul companiei X (150 de lei) \u0102 pierderea companiei Y (-100 de lei)).&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n<a href=\"https:\/\/www.zf.ro\/eveniment\/cadou-sarbatori-psd-modificari-fiscale-intra-vigoare-2019-guvernul-pregateste-legislatia-privind-consolidarea-fiscala-profiturilor-intragrup-aplica-masura-aduce-reduceri-semnificative-impozitului-17758512\">Cititi mai multe pe www.mediafax.ro<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Consolidarea fiscal\u0103 a profiturilor \u015fi a pierderilor companiilor care fac parte din acela\u015fi grup, un re\u00adgim de TVA diferen\u0163iat pen\u00adtru ti\u00adchetele valorice \u015fi elimi\u00adna\u00adrea sistemului TVA split sunt doar o parte din\u00adtre cele mai importante modific\u0103ri fiscale care ar putea s\u0103 intre \u00een vigoare \u00een 2019. <\/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":[9002,7126,274,8448,282],"class_list":["post-166802","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-cadou","tag-impozit","tag-incepere","tag-modificari","tag-psd"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/166802","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=166802"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/166802\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=166802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=166802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=166802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}