{"id":567,"date":"2015-11-10T13:20:38","date_gmt":"2015-11-10T13:20:38","guid":{"rendered":"http:\/\/editor.webinvoice.ro\/?p=567"},"modified":"2015-11-10T13:21:24","modified_gmt":"2015-11-10T13:21:24","slug":"ordonanta-de-modificare-a-codului-fiscal-publicata-in-monitorul-oficial","status":"publish","type":"post","link":"http:\/\/editor.webinvoice.ro\/2015\/11\/ordonanta-de-modificare-a-codului-fiscal-publicata-in-monitorul-oficial\/","title":{"rendered":"Ordonan\u0163a de modificare a Codului fiscal, publicat\u0103 \u00een Monitorul Oficial"},"content":{"rendered":"<p style=\"text-align: justify;\">Mar\u0163i 3 noiembrie 2015, \u00eenainte ca primul ministru Victor Ponta s\u0103 \u00ee\u015fi depun\u0103 \u00een sf\u00e2r\u015fit demisia, ca r\u0103spuns la manifesta\u0163iile din strad\u0103, a fost publicat \u00een Monitorul Oficial Ordonan\u0163a de Urgen\u0163\u0103 num\u0103rul 50 pentru modificarea \u015fi completarea Legii Nr. 227\/2015 privind Codul Fiscal \u015fi a Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103.<br \/>\nDe interes sunt \u00een primul r\u00e2nd modific\u0103rile ce privesc micro\u00eentreprinderile \u00eencap\u00e2nd din 2016 \u015fi anume:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Cre\u015fterea plafonului la 100,000 euro fa\u0163\u0103 de 65,000 c\u00e2t este \u00een prezent<\/li>\n<li>Modificarea cotelor de impozitare \u00een func\u0163ie de num\u0103rul de salaria\u0163i<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Astfel, \u00eencep\u00e2nd din anul 2016, cotele de impozitare la micro\u00eentreprinderi sunt:<\/p>\n<ul style=\"text-align: justify;\">\n<li>1% pentru micro\u00eentreprinderile care au peste 2 salaria\u0163i, inclusiv<\/li>\n<li>2% pentru micro\u00eentreprinderile care au un salariat<\/li>\n<li>3% pentru \u00eentreprinderile care nu au salaria\u0163i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00cen cazul \u00een care, \u00een cursul anului fiscal, num\u0103rul de salaria\u0163i se modific\u0103, cotele de impozitare de mai sus se aplic\u0103 \u00een mod corespunz\u0103tor, \u00eencep\u00e2nd cu trimestrul \u00een care s-a efectuat modificarea. Pentru micro\u00eentreprinderile care au un salariat, respective 2 salaria\u0163i \u015fi al c\u0103ror raport de munc\u0103 \u00eenceteaz\u0103, condi\u0163ia referitoare la num\u0103rul de salaria\u0163i se consider \u00eendeplinit\u0103 dac\u0103 \u00een acela\u015fi trimestru sunt angaja\u0163i noi salaria\u0163i.<br \/>\nPentru micro\u00eentreprinderile care nu au niciun salariat sau au unul sau doi salaria\u0163i, \u00een situa\u0163ia \u00een care num\u0103rul acestora se modific\u0103, \u00een scopul men\u0163inerii\/modific\u0103rii cotelor de impozitare, noii salaria\u0163i trebuie angaja\u0163i cu contract individual de munc\u0103 pe durat\u0103 nedeterminat\u0103 sau pe durat\u0103 determinat\u0103 de cel pu\u0163in 12 luni.<br \/>\n\u00cen aceste condi\u0163ii, micro\u00eentreprinderile ajung s\u0103 achite la bugetul statului impozite mult mai mici dec\u00e2t persoanele fizice autorizate( care din anul 2016 sunt obligate s\u0103 achite \u015fi contribu\u0163ia la pensii.)<br \/>\nO alt\u0103 modificare important\u0103 care prive\u015fte de data asta toate societ\u0103\u0163ile comerciale este impozitul pe dividende care devine 5% (\u00een loc de 16% c\u00e2t este \u00een prezent). Ini\u0163al, aceast\u0103 cot\u0103 era prev\u0103zut a fi aplicat\u0103 doar din anul 2017, \u00een paralel cu introducerea obligativit\u0103\u0163ii pl\u0103\u0163ii contribu\u0163iei de s\u0103n\u0103tate de 5,5 % pentru veniturile din dividende (plafonat \u00eentr-adev\u0103r la 12 salarii medii pe economie).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mar\u0163i 3 noiembrie 2015, \u00eenainte ca primul ministru Victor Ponta s\u0103 \u00ee\u015fi depun\u0103 \u00een sf\u00e2r\u015fit demisia, ca r\u0103spuns la manifesta\u0163iile din strad\u0103, a fost publicat \u00een Monitorul Oficial Ordonan\u0163a de Urgen\u0163\u0103 num\u0103rul 50 pentru modificarea \u015fi completarea Legii Nr. 227\/2015 privind Codul Fiscal \u015fi a Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103. De interes [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[88,2],"tags":[56,58],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ordonan\u0163a de modificare a Codului fiscal, publicat\u0103 \u00een Monitorul Oficial - webinvoice<\/title>\n<meta name=\"description\" content=\"De interes sunt \u00een primul r\u00e2nd modific\u0103rile ce privesc micro\u00eentreprinderile \u00eencap\u00e2nd din 2016 \u015fi anume:\" \/>\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\/2015\/11\/ordonanta-de-modificare-a-codului-fiscal-publicata-in-monitorul-oficial\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ordonan\u0163a de modificare a Codului fiscal, publicat\u0103 \u00een Monitorul Oficial - 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