{"id":190856,"date":"2021-02-13T11:54:34","date_gmt":"2021-02-13T11:54:34","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=190856"},"modified":"2021-02-13T11:54:34","modified_gmt":"2021-02-13T11:54:34","slug":"tot-ce-trebuie-sa-stie-contribuabilii-anaf-a-publicat-un-ghid-pentru-contribuabilii-persoane-fizice-care-realizeaza-venituri-din-activitati-agricole-silvicultura-si-piscicultura","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=190856","title":{"rendered":"Tot ce trebuie s\u0103 \u015ftie contribuabilii: ANAF a publicat un ghid pentru contribuabilii persoane fizice care realizeaz\u0103 venituri din activit\u0103\u0163i agricole, silvicultur\u0103 \u015fi piscicultur\u0103"},"content":{"rendered":"<p>\nAgen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent pe site-ul institu\u0163iei \u201cGhidul fiscal al contribuabililor persoane fizice care realizeaz\u0103 venituri din activit\u0103\u0163i agricole, silvicultur\u0103 \u015fi piscicultur\u0103 \u201d care aduce clarific\u0103ri legate de obliga\u0163iile fiscale pentru persoanele care ob\u0163in venituri din activit\u0103\u0163i agricole, silvicultur\u0103 \u015fi piscicultur\u0103.<\/p>\n<p>\nConform ghidului, veniturile ob\u0163inute de persoanele fizice din activit\u0103\u0163i agricole, silvicultur\u0103 \u015fi piscicultur\u0103 sunt definite astfel: &nbsp;<\/p>\n<p>\n<strong>Veniturile din activit\u0103\u0163i agricole<\/strong> sunt venituri ob\u0163inute din desf\u0103\u015furarea, \u00een mod individual sau \u00eentr-o form\u0103 de asociere f\u0103r\u0103 personalitate juridic\u0103 a urm\u0103toarelor activit\u0103\u0163i:<\/p>\n<p>\n\u2022 cultivarea produselor agricole vegetale, precum \u015fi prelucrarea, procesarea \u015fi valorificarea lor \u00een stare natural\u0103;<\/p>\n<p>\n\u2022 exploatarea planta\u0163iilor viticole, pomicole, arbu\u015ftilor fructiferi \u015fi altele asemenea;<\/p>\n<p>\n\u2022 cre\u015fterea \u015fi exploatarea animalelor de\u0163inute cu orice titlu, inclusiv cele luate \u00een arend\u0103, precum \u015fi valorificarea produselor de origine animal\u0103, \u00een stare natural\u0103.<\/p>\n<p>\n<strong>Veniturile din silvicultur\u0103 \u015fi piscicultur\u0103<\/strong> sunt veniturile ob\u0163inute din recoltarea \u015fi valorificarea produselor specifice fondului&nbsp; forestier na\u0163ional, respectiv a produselor lemnoase \u015fi nelemnoase, precum \u015fi cele ob\u0163inute din exploatarea amenaj\u0103rilor piscicole.<\/p>\n<p>\nVenitul din activit\u0103\u0163i agricole este stabilit pe baza normelor de venit: Contribuabilii care ob\u0163in venituri determinate pe baza normei anuale de venit nu au obliga\u0163ii de completare a Registrului de eviden\u0163\u0103 fiscal\u0103 \u015fi de conducere a eviden\u0163ei contabil, conform ghidului.<\/p>\n<p>\nVenitul din activit\u0103\u0163i agricole este stabilit pe baza normelor de venit: Contribuabilii care ob\u0163in venituri determinate pe baza normei anuale de venit nu au obliga\u0163ii de completare a Registrului de eviden\u0163\u0103 fiscal\u0103 \u015fi de conducere a eviden\u0163ei contabile, mai scrie \u00een ghid.<\/p>\n<p>\nImpozitul pe venitul din activit\u0103\u0163i agricole se calculeaz\u0103 de c\u0103tre contribuabil prin aplicarea unei cote de 10% asupra venitului anual din activit\u0103\u0163i agricole stabilit pe baza normei anuale de venit, impozitul fiind final.<\/p>\n<p>\nPlata impozitului anual datorat se efectueaz\u0103 la bugetul de stat, p\u00e2n\u0103 la data de 25 mai, inclusiv a anului urm\u0103tor celui de realizare a venitului.<\/p>\n<p>\n<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Ghid_agricol_2021_09022021.pdf\" target=\"_blank\"><strong>Pute\u0163i consulta materialul informativ integral al ANAF AICI<\/strong><\/a><\/p>\n<p>\n&nbsp;<\/p>\n<p>\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat recent pe site-ul institu\u0163iei \u201cGhidul fiscal al contribuabililor persoane fizice care realizeaz\u0103 venituri din activit\u0103\u0163i agricole, silvicultur\u0103 \u015fi piscicultur\u0103 \u201d care aduce clarific\u0103ri legate de obliga\u0163iile fiscale pentru persoanele care ob\u0163in venituri din activit\u0103\u0163i agricole, silvicultur\u0103 \u015fi piscicultur\u0103. Conform ghidului, veniturile ob\u0163inute de persoanele fizice din activit\u0103\u0163i [&hellip;]<\/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":[7826,9646,538,9854,16891,7828,11056,9022,10322,527,16575,32670,78,519,14843],"class_list":["post-190856","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-administrare","tag-agentie","tag-anaf","tag-contabilitate","tag-contribuabili","tag-documente","tag-financiar","tag-ghid","tag-informatii","tag-lege","tag-obligatii","tag-prevedere","tag-publicare","tag-raportare","tag-utilizare"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/190856","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=190856"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/190856\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=190856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=190856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=190856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}