{"id":22341,"date":"2022-07-22T01:32:00","date_gmt":"2022-07-22T00:32:00","guid":{"rendered":"https:\/\/catalinx.ro\/wordpress\/?p=22341"},"modified":"2022-07-20T14:09:04","modified_gmt":"2022-07-20T13:09:04","slug":"rotaxe-2022-nu-e-ca-mi-au-marit-mie-taxele-cat-ca-nu-vi-le-au-micsorat-voua","status":"publish","type":"post","link":"https:\/\/catalinx.ro\/wordpress\/?p=22341","title":{"rendered":"ROTAXE 2022: Nu e c\u0103 mi-au m\u0103rit mie taxele, c\u00e2t, c\u0103 nu vi le-au mic\u0219orat vou\u0103"},"content":{"rendered":"
<\/div>\n\n

Legea <\/a>cum modific\u0103rile de taxe. <\/p>\n\n\n\n

Cele mai grave modific\u0103ri nu m\u0103 afecteaz\u0103 .<\/p>\n\n\n\n

Cea mai grav\u0103 e reducerea pragului de impozit la microintreprinderi de la 1Mil euro la juma de milion \u00eencas\u0103ri pe an. Nu zic dac\u0103 e bine sau r\u0103u, zic c\u0103 momenan nu-s afectat, dar daca eram , mai deschideam o firma, nu e bai. Nu neaparat in Rom\u00e2nia, dar oricum. <\/p>\n\n\n\n

Cine e peste, le-au tras pre\u0219ul. <\/p>\n\n\n\n

A doua cea mai grav\u0103 e reducerea plafonului de \u00eencas\u0103ri la PFA a norm\u0103 la maxim 25,000 EUR de la 100,000. Dac\u0103 legea se aplic\u0103 cum \u0219tiam, cei ce dep\u0103\u0219esc plafonul \u00een 2023 vor fi afecta\u021bi \u00een anul 2024 -alegeri, hehe. Cei afecta\u021bi \u0103\u0219i vor deschide ( dac\u0103 mai merit\u0103 \u0219i nu se schimb\u0103 altceva) SRL la micro \u00een 2024. <\/p>\n\n\n\n

Pe mine m\u0103 afecteaz\u0103 cre\u0219terea impozitului pe dividende de la 5% a 8%. Nu prea tare, c\u0103 se introduc alte posibile facilit\u0103\u021bi netaxabile – bonuri de mas\u0103 – diurne ( monilitate – hei, locuiesc \u0219i \u00een UK \u0219ti\u021bi?) investi\u021bii pe firm\u0103, reducerea dividendelor acordate persoanelor fizice<\/strong>. <\/p>\n\n\n\n

Adic\u0103:<\/p>\n\n\n\n

(4)<\/strong>\u00a0Prevederile prezentului articol nu se aplic\u0103 \u00een cazul dividendelor pl\u0103tite de o persoan\u0103 juridic\u0103 rom\u00e2n\u0103 unei alte persoane juridice rom\u00e2ne<\/strong>, dac\u0103, la data pl\u0103\u0163ii dividendelor, fiecare dintre aceste persoane \u00eendepline\u015fte cumulativ urm\u0103toarele condi\u0163ii:<\/p>

a)<\/strong>\u00a0persoana juridic\u0103 beneficiar\u0103 a dividendelor:<\/p>

(i)<\/strong>\u00a0de\u0163ine minimum 10% din titlurile de participare ale persoanei juridice rom\u00e2ne care pl\u0103te\u015fte dividendele, pe o perioad\u0103 de un an \u00eemplinit p\u00e2n\u0103 la data pl\u0103\u0163ii acestora inclusiv;<\/p>

(ii)<\/strong>\u00a0este constituit\u0103 ca o \u00absocietate pe ac\u0163iuni\u00bb, \u00absocietate \u00een comandit\u0103 pe ac\u0163iuni\u00bb, \u00absocietate cu r\u0103spundere limitat\u0103\u00bb, \u00absocietate \u00een nume colectiv\u00bb, \u00absocietate \u00een comandit\u0103 simpl\u0103\u00bb sau are forma de organizare a unei alte persoane juridice aflate sub inciden\u0163a legisla\u0163iei rom\u00e2ne;<\/p>

(iii)<\/strong>\u00a0pl\u0103te\u015fte, f\u0103r\u0103 posibilitatea unei op\u0163iuni sau except\u0103ri, impozit pe profit sau orice alt impozit care substituie impozitul pe profit;<\/p>

b)<\/strong>\u00a0persoana juridic\u0103 care pl\u0103te\u015fte dividendele:<\/p>

(i)<\/strong>\u00a0este constituit\u0103 ca o \u00absocietate pe ac\u0163iuni\u00bb, \u00absocietate \u00een comandit\u0103 pe ac\u0163iuni\u00bb, \u00absocietate cu r\u0103spundere limitat\u0103\u00bb, \u00absocietate \u00een nume colectiv\u00bb, \u00absocietate \u00een comandit\u0103 simpl\u0103\u00bb sau are forma de organizare a unei alte persoane juridice aflate sub inciden\u0163a legisla\u0163iei rom\u00e2ne;<\/p>din lege<\/cite><\/blockquote>\n\n\n\n

Pe scurt, schimbarea actionaratului companiei de pe nume propriu pe numele unei societ\u0103\u021bi ( sau chiar dou\u0103) de investi\u021bii , care o s\u0103 fie tot micro\u00eentreprindere ( asta trebuie s\u0103 v\u0103d dac\u0103 se poate \u00eencadra<\/span>) \u0219i care va func\u021biona ca un trust ( \u00een sistemul legal britanic) , va pl\u0103ti 1% impozit pe \u00eencas\u0103ri, profitul va fi reinvestit \u00een asseturi \u00eens\u0103 va fi separat\u0103 de firma opera\u021bional\u0103, cum ar fi case de \u00eenchiriat, terenuri, etc, etc. Nu \u0219tiu dac\u0103 merit\u0103 pentru 3% din profitul opera\u021bional al meu \u0219i al so\u021biei, de\u0219i <\/strong>sunt ceva bani \u00een diferen\u021ba aia<\/strong> , un pic mai mult dec\u00e2t pl\u0103tesc 2 salaria\u021bi cu salariu mediu anual la stat. <\/strong><\/p>\n\n\n\n

Nu conteaz\u0103, m\u0103 descurc eu. <\/p>\n\n\n\n

Problema e c\u0103 de ce ne-au luat nou\u0103 , salaria\u021bilor, care sunt jupui\u021bi le-au dat muie. Practic, c\u0103\u0219tigul maxim e pentru un angajat pe salariu minim , cu 4 copii. Hai s\u0103 punem cazul mai realist cu 2 . Deducere 30% la venitul impozabil, rezult\u0103 un c\u00e2\u0219tig de circa 100 de EUR. OK, \u0219i salariul e mic. <\/p>\n\n\n\n

\u0218menul e c\u0103 de la salariul mediu NU SE MAI ACORD\u0102 <\/strong> . <\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Salariul minim pe economie e 2550 lei pe luna. Salariul mediu este 6095 lei brut<\/a>. De la 4550 de lei \u00een sus brut o s\u0103 lua\u021bi mui\u021b\u0103, nu deduceri personale. R\u0103m\u00e2n, desigur IT\u0219tii \u0219i muncitorii \u00een constructorii – grosul sunte\u021bi fraierii \u0219i \u00een episodul \u0103sta. <\/p>\n\n\n\n

Un aspect interesant care a fost acolo doar de c\u00e2rlig, dar a zburat din propunere a fost scutirea total\u0103<\/strong> a unui p\u0103rinte de la impozit \u00een caz de 4 copii, nu mai g\u0103ses linkul dar deja g\u0103uream prezervative, c\u00e2nd colo…<\/p>\n\n\n\n

Anyway, serios vorbind, Ciolax \u0219i cu Ciuc\u0103 au tot spart semin\u021be despre cum o s\u0103 fac\u0103 ei echitabil impozitul pe venit pentru angaja\u021bi. L-au f\u0103cut de v-au spart, praf \u00een ochi.<\/p>\n\n\n\n

Io le dau banii, c\u00e2t\u0103 vreme nu g\u0103sesc pe al\u021bii s\u0103 le dau mai pu\u021bini, dar ce face\u021bi voi v\u0103 prive\u0219te. <\/p>\n","protected":false},"excerpt":{"rendered":"

Legea cum modific\u0103rile de taxe. Cele mai grave modific\u0103ri nu m\u0103 afecteaz\u0103 . Cea mai grav\u0103 e reducerea pragului de impozit la microintreprinderi de la…<\/p>\n","protected":false},"author":2,"featured_media":22343,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-22341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"views":827,"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/catalinx.ro\/wordpress\/wp-content\/uploads\/2022\/07\/bidicktax.png","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p4Eq23-5Ol","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/22341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22341"}],"version-history":[{"count":1,"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/22341\/revisions"}],"predecessor-version":[{"id":22344,"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/22341\/revisions\/22344"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=\/wp\/v2\/media\/22343"}],"wp:attachment":[{"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/catalinx.ro\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}