{"id":137780,"date":"2023-09-20T15:28:00","date_gmt":"2023-09-20T15:28:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=137780"},"modified":"2023-09-27T16:14:50","modified_gmt":"2023-09-27T16:14:50","slug":"punct-de-vedere-inaintat-ministerului-de-finante","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/punct-de-vedere-inaintat-ministerului-de-finante\/","title":{"rendered":"Punct de vedere \u00eenaintat Ministerului de Finan\u021be"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Actualizare 27.09.2023<\/strong><\/h3>\n\n\n\n<p>Modific\u0103rile propuse la Codul fiscal in ceea ce prive\u0219te veniturile din activit\u0103\u021bi independente au fost aprobate, f\u0103r\u0103 a tine cont de solicit\u0103rile de mai jos si de alte solicit\u0103ri transmise Ministerului de Finante de c\u0103tre cei viza\u021bi.<\/p>\n\n\n\n<p>Pe aceasta pagina voi actualiza periodic cu datele statistice publicate de institu\u021biile publice impactul modific\u0103rilor aprobate.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Luna<\/td><td>PFA active<\/td><td>PFA infiintate<\/td><td>PFA radiate<\/td><\/tr><tr><td>Septembrie 2023<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Octombrie 2023<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Noiembrie 2023<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Decembrie 2023<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Ianuarie 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Februarie 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Martie 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Aprilie 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Mai 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Iunie 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Iulie 2024 <\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>August 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Septembrie 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Octombrie 2024<\/td><td><\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Actualizare 21.09.2023<\/strong><\/h3>\n\n\n\n<p>Propunerile au fost \u00eenregistrate \u00een cadrul Ministerului Finan\u0163elor, biroul de informare public\u0103 cu nr. 660.112\/2023, conform procedurii standard.<\/p>\n\n\n\n<div id=\"conta-2637486316\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e077846\" data-id=\"e077846\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5910dd8\" data-id=\"5910dd8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 class=\"wp-block-heading\"><strong>Punct de vedere transmis \u00een data de 20.09.2023<\/strong><\/h3>\n\n\n\n<p><strong>Dle Ministru, stima\u021bi deciden\u021bi,<\/strong><\/p>\n\n\n\n<p>Va scriu din partea unei comunit\u0103\u021bi formate din 15.000 de persoane care desfasoara activitati independente organizate ca PFA, II, IF &nbsp;si Profesii Liberale.&nbsp;<\/p>\n\n\n\n<p>Prin acest mesaj doresc sa va fac cunoscut impactul dezastruos al propunerilor de modificare la Codului Fiscal, care vor conduce la radierea a sute de mii de activit\u0103\u021bi independente, dac\u0103 vor fi aprobate.<\/p>\n\n\n\n<p><a href=\"https:\/\/mfinante.gov.ro\/static\/10\/Mfp\/transparenta\/proiectlegemasurifiscalbugetare_19092023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Proiectul de lege pentru modificarea Codul fiscal<\/a>, din 19.09.2023, propune m\u0103suri foarte dure si disproportionate pentru PFA \u0219i Profesiile Liberale:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se impune un plafon de 6 salarii minime brute si un plafon de maxim 60 de salarii minime brute pentru plata CASS,<\/li>\n\n\n\n<li>a doua m\u0103sura cu impact negativ &#8211; veniturile din activit\u0103\u021bi independente pentru calculul CASS nu se mai cumuleaz\u0103 cu celelalte venituri, astfel, dac\u0103 titularul PFA ob\u021bine si venituri din dividende\/dob\u00e2nzi\/chirii se pl\u0103te\u0219te separat CASS la aceste venituri. In final, un titular de PFA poate ajunge sa plateasca CASS la nivelul a 84 de salarii.<\/li>\n\n\n\n<li>reprezinta o masura disproportionata, pentru ca, spre exemplu, la micro\u00eentreprinderi care ob\u021bin venituri sub plafonul de 60.000 euro nu s-a schimbat nimic cu excep\u021bia unor activit\u0103\u021bi care trec la impozitul de 3%.<\/li>\n<\/ul>\n\n\n\n<p><strong>Consecin\u021be ale m\u0103surilor propuse:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se vor radia sute de mii de PFA-uri si Profesii Liberale, si mai ales acelea care obtin venituri peste plafonul de 12 de salarii si mai ales acele activitati&nbsp;platesc CAS si CASS la nivelul a 24 de salarii, cat este in prezent. Cu at\u00e2t mai mult, daca ob\u021bin si venituri din alte surse: chirii\/dividende\/investi\u021bii;<\/li>\n\n\n\n<li>se vor pierde sute de mii de contribu\u021bii sociale pl\u0103tite de aceasta categorie de antreprenori;<\/li>\n\n\n\n<li>Bugetul de stat va pierde contribuabilii cei mai corec\u021bi \u0219i cei mai buni platitori,&nbsp; (ace\u0219ti contribuabili r\u0103spund cu bunurile proprii);<\/li>\n\n\n\n<li>obiectivul de a \u00eencasa mai mul\u021bi bani la bugetul de stat nu se va realiza, ba chiar se va \u00eencasa mai pu\u021bin \u00een 2024 dec\u00e2t \u00een 2023 de la aceasta categorie de antreprenori, pentru ca op\u021biunea acestora este optimizarea fiscal\u0103 in noile conditii;<\/li>\n\n\n\n<li>sunt pedepsi\u021bi tocmai antreprenorii care au pl\u0103tit mai mult \u00een ultimii 6 ani, de cand sunt \u201cfacilit\u0103\u021bi fiscale\u201d, spre deosebire de alte forme de organizare, (PFA a pl\u0103tit impozit de 10% din venitul net \u0219i CAS\/CASS la plafonul de cel pu\u021bin 12 salarii);<\/li>\n\n\n\n<li>creste inutil complexitatea declaratiei unice si se da peste cap toata logica si viziunea acestei declara\u021bii, care avea rolul de a cumula\/globaliza veniturile realizate \u0219i astfel fiecare contribuabil sa pl\u0103teasc\u0103 impozit si contributii sociale \u00een mod echitabil;<\/li>\n<\/ul>\n\n\n\n<p>\u00cen concluzie, m\u0103surile propuse sunt m\u0103suri inutile \u0219i anti liberale, care nu vor aduce beneficii niciunei p\u0103r\u021bi.<br><strong>Va rugam sa evaluati revenirea la modul de calcul al contribu\u021biilor sociale din prezent, care este optim pentru aceasta categorie de antreprenori \u0219i pentru interesul public.&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Va multumim!<\/strong><\/p>\n\n\n\n<p>Constantin Cozma<br>Economist si Antreprenor<br>&#8211;&#8211;&#8211;&#8211;&#8211;&#8211;&#8211;&#8211;&#8211;&#8211;&#8211;&#8211;-&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br>Tel: 0724 331 977;&nbsp;<br><a href=\"mailto:constantin.cozma@ksv.ro\" target=\"_blank\" rel=\"noreferrer noopener\">constantin.cozma@ksv.ro<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Actualizare 27.09.2023 Modific\u0103rile propuse la Codul fiscal in ceea ce prive\u0219te veniturile din activit\u0103\u021bi independente au fost aprobate, f\u0103r\u0103 a tine cont de solicit\u0103rile de mai jos si de alte solicit\u0103ri transmise Ministerului de Finante de c\u0103tre cei viza\u021bi. Pe aceasta pagina voi actualiza periodic cu datele statistice publicate de institu\u021biile publice impactul modific\u0103rilor aprobate. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":137783,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[425,1],"tags":[],"class_list":["post-137780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-altele","category-taxe-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/137780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=137780"}],"version-history":[{"count":6,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/137780\/revisions"}],"predecessor-version":[{"id":137838,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/137780\/revisions\/137838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/137783"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=137780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=137780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=137780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}