{"id":8493,"date":"2024-04-18T09:27:07","date_gmt":"2024-04-18T07:27:07","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=8493"},"modified":"2024-04-18T09:27:08","modified_gmt":"2024-04-18T07:27:08","slug":"analiza-comparativa-a-notiunii-de-intreprindere-legata-prin-raportare-la-prevederile-legislative-vechi-si-cele-noi-aplicabile-microintreprinderilor","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/analiza-comparativa-a-notiunii-de-intreprindere-legata-prin-raportare-la-prevederile-legislative-vechi-si-cele-noi-aplicabile-microintreprinderilor\/","title":{"rendered":"Analiza comparativ\u0103 a no\u021biunii de \u00eentreprindere legat\u0103 prin raportare la prevederile legislative vechi \u0219i cele noi aplicabile micro\u00eentreprinderilor"},"content":{"rendered":"\n

Conf. univ. dr.<\/span>\u00a0Mirela\u00a0P\u0102UNESCU<\/a>,\u00a0expert contabil<\/span>
Academia de Studii Economice, Bucure\u0219ti<\/span><\/p>\n

\u00a0<\/div>\n

\u00cencep\u00e2nd cu anul 2022, o serie de modific\u0103ri legislative au anun\u021bat inten\u021bia ferm\u0103 a autorit\u0103\u021bilor de a sc\u0103dea semnificativ num\u0103rul de societ\u0103\u021bi care pl\u0103tesc impozit pe venitul micro\u00eentreprinderilor.<\/span><\/p>\n

Astfel, nu doar c\u0103 s-a redus plafonul veniturilor sub care o societate putea pl\u0103ti impozit pe veniturile micro\u00eentreprinderilor, dar s-au introdus \u0219i condi\u021bii noi care au avut ca rezultat migrarea unui num\u0103r mare de societ\u0103\u021bi \u00een categoria pl\u0103titorilor de impozit pe profit<\/span>\u00a0[1]<\/a>. Printre aceste condi\u021bii enumer\u0103m: obliga\u021bia de a avea cel pu\u021bin un angajat, limitarea num\u0103rului de micro\u00eentreprinderi ce pot fi de\u021binute de aceea\u0219i persoan\u0103 sau declararea unor venituri incompatibile cu statutul de micro\u00eentreprindere.<\/span><\/p>\n

\u00cen 2023, Ministerul Finan\u021belor \u0219i-a dorit s\u0103 fac\u0103 urm\u0103torul pas. Astfel, printr-o suit\u0103 de modific\u0103ri cuprinse \u00een Legea nr. 296\/2023\u00a0<\/span>[2]<\/a>\u00a0\u0219i OUG nr. 115\/2023<\/span>\u00a0[3]<\/a>, Ministerul a impus condi\u021bii \u00eenc\u0103 mai restrictive pentru societ\u0103\u021bile care opteaz\u0103 s\u0103 fie micro\u00eentreprinderi. Printre acestea se num\u0103r\u0103 restric\u021bionarea la cel mult o micro\u00eentreprindere \u00een cazul asocia\u021bilor care de\u021bin, direct sau indirect, peste 25% din drepturile sale de vot, extinderea plafonului limitativ de la veniturile micro\u00eentreprinderii la cele ale p\u0103r\u021bilor legate de aceasta \u0219i condi\u021bionarea statutului de pl\u0103titor de impozit pe venit de depunerea situa\u021biilor financiare.<\/span><\/p>\n

Opinia mediului de afaceri despre aceste schimb\u0103ri bru\u0219te, cu ignorarea consult\u0103rii cu p\u0103r\u021bile afectate \u0219i cu ad\u0103ugarea unor aspecte de o complexitate inutil\u0103, este foarte bine ilustrat\u0103 \u00eentr-un articol publicat \u00een revista profesiei contabile\u00a0<\/span>[4]<\/a>.<\/p>\n

\u00cen cele ce urmeaz\u0103 nu vom analiza toate condi\u021biile<\/span>\u00a0[5]<\/a>\u00a0sau disputele create \u00een jurul regimului fiscal al micro\u00eentreprinderilor, ci vom surprinde doar c\u00e2teva aspecte dintre cele care au dat cele mai mari b\u0103t\u0103i de cap profesioni\u0219tilor, anume no\u021biunea de \u00eentreprinderi legate \u0219i cea a de\u021binerii indirecte.<\/span><\/p>\n

Cite\u0219te mai mult \u00een<\/span>\u00a0CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Conf. univ. dr.\u00a0Mirela\u00a0P\u0102UNESCU,\u00a0expert contabilAcademia de Studii Economice, Bucure\u0219ti \u00a0 \u00cencep\u00e2nd cu anul 2022, o serie de modific\u0103ri legislative au anun\u021bat inten\u021bia ferm\u0103 a autorit\u0103\u021bilor de a sc\u0103dea semnificativ num\u0103rul de societ\u0103\u021bi care pl\u0103tesc impozit pe […]<\/p>\n","protected":false},"author":7,"featured_media":8494,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=8493"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8493\/revisions"}],"predecessor-version":[{"id":8495,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8493\/revisions\/8495"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/8494"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=8493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=8493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=8493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}