{"id":115,"date":"2010-07-02T12:24:22","date_gmt":"2010-07-02T12:24:22","guid":{"rendered":"http:\/\/blog.webinvoice.ro\/?p=115"},"modified":"2015-04-16T15:09:42","modified_gmt":"2015-04-16T15:09:42","slug":"modificari-ale-codului-fiscal-la-data-de-1-iulie-2010","status":"publish","type":"post","link":"http:\/\/editor.webinvoice.ro\/2010\/07\/modificari-ale-codului-fiscal-la-data-de-1-iulie-2010\/","title":{"rendered":"Modificari ale Codului Fiscal la data de 1 Iulie 2010"},"content":{"rendered":"
Urmare a public\u0103rii \u00een Monitorul Oficial nr. 431 din 28 iunie 2010 a Ordonan\u0163ei de urgen\u0163\u0103 nr 58 din 28 iunie 2010 privind modificarea \u015fi completarea Legii nr. 571 \/ 2003 – Codul Fiscal v\u0103 comunic\u0103m urm\u0103toarele :<\/div>\n
1.\u00cencep\u00e2nd cu data de 1 iulie 2010 intr\u0103 \u00een vigoare urm\u0103toarele modific\u0103ri:<\/strong><\/div>\n
<\/p>\n
    \n
  • Cota standard de TVA este de 24 % ; Lua\u0163i leg\u0103tura urgent cu reprezentan\u0163ii firmelor care v\u0103 asigur\u0103 service-ul la casele de marcat fiscale pentru schimbarea cotei conform noilor prevederi, precum \u015fi cu cei care v\u0103 furnizeaz\u0103 softurile pentru facturare ;<\/li>\n
  • Tichetele de mas\u0103 vor fi impozitate doar cu 16 %, reprezent\u00e2nd impozit pe salarii.<\/li>\n
  • O persoan\u0103 juridic\u0103 rom\u00e2n\u0103 care distribuie \/ pl\u0103te\u015fte dividende c\u0103tre o persoan\u0103 juridic\u0103 rom\u00e2n\u0103 are obliga\u0163ia s\u0103 re\u0163in\u0103, s\u0103 declare \u015fi s\u0103 pl\u0103teasc\u0103 impozitul pe dividende re\u0163inut c\u0103tre bugetul de stat, astfel :\n
      \n
    • Impozitul pe dividende se stabileste prin aplicarea unei cote de impozit de 16% asupra dividendului brut distribuit \/ pl\u0103tit unei persoane juridice rom\u00e2ne.<\/li>\n
    • Impozitul pe dividende se declar\u0103 \u015fi se pl\u0103te\u015fte la bugetul de stat p\u00e2n\u0103 la data de 25 inclusiv a lunii urm\u0103toare celei \u00een care se distribuie \/ pl\u0103te\u015fte dividendul. \u00cen cazul \u00een care dividendele distribuite nu au fost pl\u0103tite p\u00e2n\u0103 la sf\u00e2r\u015fitul anului \u00een care s-au aprobat situa\u0163iile financiare anuale, impozitul pe dividende aferent se pl\u0103te\u015fte p\u00e2n\u0103 la data de 25 ianuarie a anului urm\u0103tor.<\/li>\n
    • Prevederile prezente nu se aplic\u0103 \u00een cazul dividendelor pl\u0103tite de o persoan\u0103 juridic\u0103 rom\u00e2n\u0103:\n
        \n
      • unei alte persoane juridice rom\u00e2ne, dac\u0103 beneficiarul dividendelor de\u0163ine, la data pl\u0103\u0163ii dividendelor, minimum 10% din titlurile de participare ale celeilalte persoane juridice, pe o perioad\u0103 de 2 ani implini\u0163i p\u00e2n\u0103 la data pl\u0103\u0163ii acestora inclusiv;<\/li>\n
      • fondurilor de pensii facultative, respectiv fondurilor de pensii administrate privat;.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n
      • Veniturile sub form\u0103 de dob\u00e2nzi pentru depozitele la vedere \/ conturi curente realizate \u00eencep\u00e2nd cu 1 iulie 2010 se vor impune cu o cot\u0103 de 16% din suma acestora, impozitul fiind final, indiferent de data constituirii raportului juridic. Impozitul se calculeaz\u0103 \u015fi se re\u0163ine de c\u0103tre pl\u0103titorii de astfel de venituri la momentul \u00eenregistr\u0103rii \u00een contul curent sau \u00een contul de depozit al titularului. Virarea impozitului se va face lunar, p\u00e2n\u0103 la data de 25 inclusiv a lunii urm\u0103toare \u00eenregistr\u0103rii \u00een cont. Prevederile prezente coroborate cu Conven\u0163iile de evitare a dublei impuneri se vor aplica \u015fi persoanelor nerezidente.<\/li>\n
      • Orice activitate poate fi reconsiderat\u0103 drept activitate dependent\u0103 ( \u015fi va fi impozitat\u0103 conform Capitol III \u2013 Titlul III Cod Fiscal – Venituri din salarii ), dac\u0103 \u00eendeplineste cel pu\u0163in unul din urm\u0103toarele criterii :\n
          \n
        • a)Beneficiarul de venit se afl\u0103 \u00eentr-o rela\u0163ie de subordonare fa\u0163\u0103 de pl\u0103titorul de venit, respectiv organele de conducere ale pl\u0103titorului de venit \u015fi respect\u0103 condi\u0163iile de munc\u0103 impuse de acesta cum ar fi : atribu\u0163iile ce \u00eei revin \u015fi modul de \u00eendeplinire al acestora, locul desf\u0103\u015fur\u0103rii activit\u0103\u0163ii, programul de lucru ;<\/li>\n
        • b)\u00cen prestarea activit\u0103\u0163ii beneficiarul de venit folose\u015fte baza material\u0103 a pl\u0103titorului de venit, respectiv spa\u0163ii cu \u00eenzestrare corespunz\u0103toare, echipament special de lucru sau de protec\u0163ie, unelte de munc\u0103 \u015fi altele asemenea ;<\/li>\n
        • c)Beneficiarul de venit contribuie numai cu presta\u0163ia fizic\u0103 sau cu capacitatea intelectual\u0103, nu \u015fi cu capitalul propriu ;<\/li>\n
        • d)Pl\u0103titorul de venituri suport\u0103 \u00een interesul desf\u0103\u015fur\u0103rii activit\u0103\u0163ii cheltuielile de deplasare ale beneficiarului de venit, cum ar fi indemniza\u0163ia de delegare – deta\u015fare \u00een \u0163ar\u0103 \u015fi str\u0103in\u0103tate precum \u015fi alte cheltuieli de aceast\u0103 natur\u0103 ;<\/li>\n
        • e)Pl\u0103titorul de venituri suport\u0103 indemniza\u0163ia de concediu de odihn\u0103 \u015fi indemniza\u0163ia pentru incapacitatea temporar\u0103 de munc\u0103, \u00een contul beneficiarului de venit ;<\/li>\n
        • f)Orice alte elemente care reflect\u0103 natura dependent\u0103 a activit\u0103\u0163ii.<\/li>\n
        • \u00cen cazul reconsider\u0103rii unei activit\u0103\u0163i ca activitate dependent\u0103 se aplic\u0103 regulile de determinare a impozitului \u015fi a contribu\u0163iilor sociale obligatorii, stabilite potrivit legii, pentru veniturile din salarii realizate \u00een afara func\u0163iei de baz\u0103.<\/li>\n<\/ul>\n<\/li>\n
        • Venitul net din drepturile de proprietate intelectual\u0103 se stabile\u015fte prin sc\u0103derea din venitul brut al urm\u0103toarelor cheltuieli :\n
            \n
          • a)O cheltuial\u0103 deductibil\u0103 egal\u0103 cu 20 % din venitul brut ( \u00een prezent este 40 % ) ;<\/li>\n
          • b)Contribu\u0163iile sociale obligatorii pl\u0103tite ;<\/li>\n<\/ul>\n<\/li>\n
          • Venitul net din crearea de opere de art\u0103 monumental\u0103 se stabile\u015fte prin sc\u0103derea din venitul brut al urm\u0103toarelor cheltuieli :\n
              \n
            • a)O cheltuial\u0103 deductibil\u0103 egal\u0103 cu 25 % din venitul brut ( \u00een prezent este 50 % ) ;<\/li>\n
            • b)Contribu\u0163iile sociale obligatorii pl\u0103tite.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

              Urmare a public\u0103rii \u00een Monitorul Oficial nr. 431 din 28 iunie 2010 a Ordonan\u0163ei de urgen\u0163\u0103 nr 58 din 28 iunie 2010 privind modificarea \u015fi completarea Legii nr. 571 \/ 2003 – Codul Fiscal v\u0103 comunic\u0103m urm\u0103toarele : 1.\u00cencep\u00e2nd cu data de 1 iulie 2010 intr\u0103 \u00een vigoare urm\u0103toarele modific\u0103ri:<\/p>\n","protected":false},"author":2,"featured_media":475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[88,2],"tags":[52,56,58],"yoast_head":"\nModificari ale Codului Fiscal la data de 1 Iulie 2010 - webinvoice<\/title>\n<meta name=\"description\" content=\"\u00cencep\u00e2nd cu data de 1 iulie 2010 intr\u0103 \u00een vigoare urm\u0103toarele modific\u0103ri asle Codului Fiscal...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/editor.webinvoice.ro\/2010\/07\/modificari-ale-codului-fiscal-la-data-de-1-iulie-2010\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificari ale Codului Fiscal la data de 1 Iulie 2010 - 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