{"id":1054,"date":"2021-10-14T16:28:38","date_gmt":"2021-10-14T14:28:38","guid":{"rendered":"http:\/\/kwforester.indemo.cloud\/facilita-fiscali-2021-2025\/"},"modified":"2022-12-01T09:30:28","modified_gmt":"2022-12-01T08:30:28","slug":"facilitati-fiscale-2021-2025","status":"publish","type":"post","link":"https:\/\/www.kwforester.ro\/ro\/facilitati-fiscale-2021-2025\/","title":{"rendered":"Facilit\u0103\u021bi fiscale pentru perioada 2021 – 2025"},"content":{"rendered":"
\"\"<\/pre>\n
\u00cen conformitate cu HG nr. 153\/2020 pentru stabilirea unor m\u0103suri fiscale de stimulare a men\u021binerii\/cre\u0219terii patrimoniului net \u0219i pentru completarea unor acte normative, se introduc m\u0103suri de reducere a impozitului pe profit, a impozitului pe veniturile micro\u00eentreprinderilor \u0219i a impozitului specific pentru perioada 2021 – 2025, dup\u0103 cum urmeaz\u0103:<\/p>\n
a) 2%, \u00een cazul \u00een care valoarea net\u0103 contabil\u0103 este pozitiv\u0103 \u00een anul financiar pentru care se datoreaz\u0103 impozitul. Valoarea net\u0103 contabil\u0103 trebuie s\u0103 \u00eendeplineasc\u0103 simultan condi\u021bia de a fi cel pu\u021bin egal\u0103 cu jum\u0103tate din capitalul social subscris;<\/p>\n
b) \u00een cazul \u00een care \u00eenregistreaz\u0103 o cre\u0219tere anual\u0103 a capitalurilor proprii ajustate din anul pentru care se datoreaz\u0103 impozitul fa\u021b\u0103 de capitalurile proprii ajustate \u00eenregistrate \u00een anul precedent \u0219i, \u00een acela\u0219i timp, \u00eendeplinesc condi\u021bia prev\u0103zut\u0103 la litera (a), reducerile au urm\u0103toarele valori:<\/p>\n<\/div>\n
\n\n\n\n\n\n\n\n\n\n\n
Procentul de reducere a impozitului<\/th>\nPlaje de cre\u0219tere anual\u0103 a activelor nete ajustate<\/th>\n<\/tr>\n<\/thead>\n
5%<\/td>\n\u00cen limita a 5% inclusiv<\/td>\n<\/tr>\n
6%<\/td>\nPeste 5% \u0219i p\u00e2n\u0103 la 10% inclusiv<\/td>\n<\/tr>\n
7%<\/td>\nPeste 10% \u0219i p\u00e2n\u0103 la 15% inclusiv<\/td>\n<\/tr>\n
8%<\/td>\nPeste 15% \u0219i p\u00e2n\u0103 la 20% inclusiv<\/td>\n<\/tr>\n
9%<\/td>\nPeste 20% \u0219i p\u00e2n\u0103 la 25% inclusiv<\/td>\n<\/tr>\n
10%<\/td>\nPeste 25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
c) 3%, \u00een cazul \u00een care contribuabilul \u00eenregistreaz\u0103 o cre\u0219tere a activelor nete ajustate din anul pentru care se datoreaz\u0103 impozitul \u00een raport cu activele nete ajustate \u00eenregistrate \u00een 2020 peste nivelul prev\u0103zut \u00een tabelul de mai jos \u0219i dac\u0103 \u00eendepline\u0219te simultan condi\u021bia prev\u0103zut\u0103 la litera (a).<\/p>\n<\/div>\n
\n\n\n\n\n\n\n\n\n
Anul pentru care se datoreaz\u0103 impozitul<\/th>\nCre\u0219terea procentual\u0103 minim\u0103 a activelor nete ajustate<\/th>\n<\/tr>\n<\/thead>\n
2022<\/td>\n5%<\/td>\n<\/tr>\n
2023<\/td>\n10%<\/td>\n<\/tr>\n
2024<\/td>\n15%<\/td>\n<\/tr>\n
2025<\/td>\n20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
* Reducerea de 3% se aplic\u0103 doar \u00eencep\u00e2nd cu anul 2022.<\/em><\/p>\n<\/div>\n
\u00cen cazul \u00een care sunt \u00eendeplinite dou\u0103 sau trei condi\u021bii pentru aplicarea reducerii, procentele se cumuleaz\u0103. Acordarea reducerilor se aplic\u0103 numai dac\u0103 este \u00eendeplinit\u0103 \u00een acela\u0219i timp condi\u021bia de a avea o valoare net\u0103 pozitiv\u0103.<\/p>\n<\/div><\/div><\/div>
Vrei mai multe informa\u021bii?<\/p>\n<\/div><\/div><\/div><\/div>
Contacta\u021bi-ne<\/span><\/a><\/div><\/div><\/div>
\"\"<\/pre>\n
Aplicarea facilit\u0103\u021bilor<\/h2>\n
    \n
  1. pentru contribuabilii supu\u0219i impozitului pe profit – procentul de reducere se aplic\u0103 impozitului pe profit anual aferent anului \u00een care sunt \u00eendeplinite condi\u021biile de reducere, iar valoarea reducerii se scade din acesta;<\/li>\n
  2. pentru contribuabilii supu\u0219i impozitului pe veniturile micro\u00eentreprinderilor – procentul aferent reducerii de impozit se aplic\u0103 la impozitul datorat pentru \u00eentregul exerci\u021biu financiar, iar impozitul aferent trimestrului IV se reduce cu valoarea reducerii rezultate;<\/li>\n
  3. pentru micro\u00eentreprinderile care devin pl\u0103titoare de impozit pe profit \u00een anul pentru care se aplic\u0103 reducerea – reducerea procentual\u0103 se aplic\u0103 la impozitul pe venitul micro\u00eentreprinderii plus impozitul pe profit, iar valoarea reducerii rezultate se deduce din impozitul pe profit;<\/li>\n
  4. pentru contribuabilii supu\u0219i impozitului specific – procentul de reducere a impozitului se aplic\u0103 asupra impozitului datorat pentru \u00eentregul an fiscal, iar valoarea reducerii rezultate este expirat\u0103 cu impozitul datorat pentru a doua jum\u0103tate a anului;<\/li>\n<\/ol>\n<\/div><\/div><\/div>
    \"\"<\/pre>\n
    Termenele de depunere a declara\u021biilor \u0219i de plat\u0103 a impozitului \u00een timpul aplic\u0103rii facilit\u0103\u021bilor<\/h2>\n
      \n
    • pentru contribuabilii supu\u0219i impozitului pe profit – termenul de depunere a declara\u021biei fiscale anuale \u0219i de plat\u0103 a impozitului pe profit este p\u00e2n\u0103 la data de 25 iunie inclusiv a anului urm\u0103tor;<\/li>\n
    • pentru contribuabilii pl\u0103titori de impozit pe veniturile micro\u00eentreprinderilor – depunerea declara\u021biei pentru trimestrul IV \u0219i plata impozitului se face p\u00e2n\u0103 la data de 25 iunie inclusiv a anului urm\u0103tor;<\/li>\n
    • pentru contribuabilii supu\u0219i impozitului specific – depunerea declara\u021biei pentru a doua jum\u0103tate a anului \u0219i plata impozitului se face p\u00e2n\u0103 la data de 25 iunie inclusiv a anului urm\u0103tor.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":868,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_expiration-date-status":"","_expiration-date":0,"_expiration-date-type":"","_expiration-date-categories":[],"_expiration-date-options":[]},"categories":[8],"tags":[],"acf":[],"yoast_head":"\nFacilit\u0103\u021bi fiscale pentru perioada 2021 - 2025 - KW Forester<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kwforester.ro\/ro\/facilitati-fiscale-2021-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facilit\u0103\u021bi fiscale pentru perioada 2021 - 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