\nRom\u00e2nia a introdus recent limitarea deductibilit\u0103\u0163ii cheltuielilor intra-grup (servicii de management, consultan\u0163\u0103, proprietate intelectual\u0103, dob\u00e2nzi pl\u0103tite c\u0103tre firme afiliate) pentru a combate transferul de profit c\u0103tre jurisdic\u0163ii cu fiscalitate redus\u0103, a cre\u015fte veniturile la buget \u015fi a reduce avantajul fiscal al multina\u0163ionalelor fa\u0163\u0103 de firmele locale. M\u0103sura plafoneaz\u0103 deductibilitatea la 3% din totalul cheltuielilor deductibile; partea care dep\u0103\u015fe\u015fte acest prag devine nedeductibil\u0103 \u015fi este impozitat\u0103 cu 16%, aliniind Rom\u00e2nia la bune practici UE \u015fi OCDE \u015fi contribuind la consolidarea bugetar\u0103 \u00eentr-un context de deficit ridicat \u015fi infla\u0163ie persistent\u0103. Cu toate acestea, speciali\u015ftii avertizeaz\u0103 c\u0103 noua m\u0103sur\u0103 s-ar putea dovedi toxic\u0103 pentru marile companii care vin \u00een Rom\u00e2nia.<\/p>\n
\n\u201eEste propus\u0103 aceast\u0103 limitare a deductibilit\u0103\u0163ii pe serviciile de managment, consultan\u0163\u0103, proprietate intelectual\u0103, dob\u00e2nzi, pl\u0103tite c\u0103tre firmele afiliate. Aceast\u0103 m\u0103sur\u0103 afecteaz\u0103 \u00een principal multina\u0163ionalele. Dac\u0103 ponderea acestor cheltuieli c\u0103tre afilia\u0163i este mai mare dec\u00e2t 3% din totalul cheltuielilor, partea care dep\u0103\u015fe\u015fte plafonul devine cheltuial\u0103 nedeductibil\u0103, ceea ce \u00eenseamn\u0103 c\u0103 i se aplic\u0103 un impozit de 16%, iar la final asta \u00eenseamn\u0103 c\u0103 pentru aceste companii cresc taxele\u201d a declarat Victor Iancu, analist economic, la ZF Live, emisiune realizat\u0103 cu sprijinul Orange Business.<\/p>\n
\nScopul principal este combaterea erod\u0103rii bazei de impozitare, \u00eens\u0103 regulile risc\u0103 s\u0103 afecteze \u015fi companiile rom\u00e2ne\u015fti care de\u0163in grupuri \u015fi care se \u00eencadreaz\u0103 \u00een aceast\u0103 zon\u0103. Logica m\u0103surii, similar\u0103 celor aplicate \u00een Polonia \u015fi Germania, urm\u0103re\u015fte s\u0103 \u00eempiedice transferul de profituri \u00een afara \u0163\u0103rii, dar formularea actual\u0103 poate lovi \u015fi antreprenorii locali care folosesc servicii intra-grup pentru optimizarea fiscal\u0103, mai puncteaz\u0103 economistul.<\/p>\n
\n\u201eVorbim despre p\u0103r\u0163i afiliate. Logica acestei m\u0103suri luat\u0103 \u015fi \u00een alte \u0163\u0103ri din UE este s\u0103 se combat\u0103 transferul de profituri c\u0103tre alte jurisdic\u0163ii, deci \u00een afara \u0163\u0103rii. Problema este c\u0103, a\u015fa cum este enun\u0163at\u0103 la momentul \u0103sta, pare s\u0103 loveasc\u0103 firmele rom\u00e2ne\u015fti. Dac\u0103 ajungi s\u0103 \u00eei love\u015fti \u015fi pe antreprenorii rom\u00e2ni care de\u0163in grupuri \u015fi care se \u00eencadreaz\u0103 \u00een aceast\u0103 zon\u0103, cred c\u0103 avem o problem\u0103\u201d a mai spus Victor Iancu.<\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Rom\u00e2nia a introdus recent limitarea deductibilit\u0103\u0163ii cheltuielilor intra-grup (servicii de management, consultan\u0163\u0103, proprietate intelectual\u0103, dob\u00e2nzi pl\u0103tite c\u0103tre firme afiliate) pentru a combate transferul de profit c\u0103tre jurisdic\u0163ii cu fiscalitate redus\u0103, a cre\u015fte veniturile la buget \u015fi a reduce avantajul fiscal al multina\u0163ionalelor fa\u0163\u0103 de firmele locale. M\u0103sura plafoneaz\u0103 deductibilitatea la 3% din totalul cheltuielilor deductibile; […]<\/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":[81,3093,74,201,246,18505,7262],"class_list":["post-239527","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-afaceri","tag-avantaje","tag-buget","tag-companii","tag-crestere","tag-limitare","tag-taxe"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/239527","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=239527"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/239527\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=239527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=239527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=239527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}