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To: simona@voluntariat.ro
Subject: Noul Cod Fiscal de la 1 februarie 2013, 26 Februarie, WTCB
Message-ID: <3a8dcd5eac0e567a9c9c183cb6b8d812@apps.target-mail.ro>
Date: Mon, 18 Feb 2013 11:10:42 +0200
From: "WTIB - World Trade Institute Bucharest" <newsletter@wtib.ro>
Reply-To: wtib@wtib.ro
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style="font-family: Arial, Helvetica, sans-serif; width: 640px;">
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Helvetica, sans-serif; font-size: 12px; color: #ffffff;">
<p>Daca nu puteti vizualiza corect acest e-mail, il puteti vizualiza online
<a href="http://apps.target-mail.ro/link.php?M=28389918&N=141&L=297&F=H"
style="text-decoration: none; color:
#e95f03;"><strong>AICI</strong></a></p>
</td>
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<tr>
<td><img src="cid:1f6edb5709a7283ad48e4d5489929a44" width="640"
height="100" alt="Bucuresti, World Trade Center, 26 Februarie 2013"
/></td>
</tr>
<tr>
<td style="text-align: center; color: #003f83; padding-top: 10px;">
<h1 style="font-weight: normal; font-size: 24px; padding-bottom: 0;
margin-bottom: 0; padding-top: 5px; margin-top: 0;"><strong> Noul Cod
Fiscal de la 1 Februarie 2013:<br />OG 8/2013 - MO 54/23 Ianuarie
2013</strong></h1>
</td>
</tr>
<tr>
<td style="text-align: center; color: #f60; padding-top: 5px;
padding-bottom: 5px;">
<h2 style="font-size: 16px; padding: 0; margin: 0;">Seminar sustinut de:<br
/>Cristian RADULESCU</h2>
</td>
</tr>
<tr>
<td style="padding-top: 0; line-height: 20px; padding-right: 15px;
padding-left: 15px;">
<ul style="list-style: none; font-size: 16px; line-height: 30px;
text-align: left;">
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">TVA LA &Icirc;NCASARE</li>
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">NOUTATI IMPOZIT PE VENIT (INCLUSIV PENTRU
NEREZIDENTI SI MICRO&Icirc;NTREPRINDERI)</li>
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">NOUTATI IMPOZIT PE PROFIT</li>
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">CONTRIBUTII SOCIALE</li>
</ul>
<p style="font-size: 12px; font-weight: normal; color: #000; padding-top:
10px; margin-top: 0; margin-bottom: 0;"><strong>SEMINAR DE INFORMARE A
AGENTILOR ECONOMICI PRIN CARE ACESTIA BENEFICIAZA DE INFORMATIE LA ZI,
COMPLETA SI DIN CEA MAI AUTORIZATA SURSA</strong></p>
<p style="font-size: 14px; font-weight: normal; color: #000; padding-top:
10px; margin-top: 0; margin-bottom: 0;"><strong>Ce veti afla:</strong></p>
<ul style="font-size: 12px; font-weight: normal; color: #000; margin-top:
0; list-style: none;">
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;"><strong>Ordonanta Guvernului nr 8 pentru
modificarea si completarea Legii nr. 571/2003 privind Codul fiscal</strong>
si reglementarea unor masuri financiar fiscale a fost publicata in MO nr
54/23 ianuarie 2013 si aduce numeroase modificari in domeniile: Impozit pe
profit, Impozit pe venit, Impozit pe profitul nerezidentilor, Impozit pe
venitul microintreprinderilor, TVA</li>
<li style="background:url(cid:9b6951ef6d007cca7efb36533935cc01) no-repeat 0
5px; padding-left: 20px;">Pe langa aceste subiecte de ultima ora,
dumneavoastra puteti solicita, pe baza unui chestionar transmis anterior,
si alte subiecte specifice activitatii dumneavoastra si care se pot incadra
in tematica generala.</li>
</ul>
</td>
</tr>
<tr>
<td style="padding-bottom: 10px; padding-top: 0;">
<p style="font-size: 20px; text-align: center;" align="center"><strong><a
href="http://apps.target-mail.ro/link.php?M=28389918&N=141&L=296&F=H"
style="color: #f60;">Formular Inscriere</a></strong></p>
</td>
</tr>
<tr>
<td><img src="cid:b40e9e10b8d8b099b93273e1a5c93626" width="640" height="30"
alt="SUBIECTE DEZBATUTE:" /></td>
</tr>
<tr>
<td style="font-family: Arial, Helvetica, sans-serif; font-size: 12px;
text-align: justify; line-height: 20px; padding: 10px;">
<p style="margin: 5px; font-size: 16px; text-decoration: underline;
margin-bottom: 0; padding-bottom: 0;"><strong>I. NOUTATI IN DOMENIUL
TVA</strong></p>
<ul style="margin: 5px 5px 5px 30px; padding: 0;">
<li>Prevederi referitoare la ajustarea TVA pentru bunurile furate</li>
<li>Declaratii speciale pentru plata TVA colectata care devine exigibila in
cazul celor care aplica TVA la incasare si sunt radiati din evidenta
platitorilor de TVA, la cerere sau din oficiu de organul fiscal</li>
<li>Declaratii speciale pentru recuperarea TVA colectata in cazul
contribuabililor care storneaza facturi dupa scoaterea din evidenta
platitorilor de TVA</li>
<li>Introducerea scutirii de TVA pentru anumite drepturi reale asupra
bunurilor imobile</li>
<li>Prevederi speciale referitoare la erori de inregistrare sau de radiere
din Registrul persoanelor care aplica TVA la incasare</li>
<li>Modificari ale bazei impozabile pentru persoanele afiliate, in anumite
situatii, cand nu exista un drept de deducere integral la furnizor sau la
beneficiar</li>
<li>Prevederi referitoare la radierea din Registrul operatorilor
intracomunitari a persoanelor impozabile care nu prezint? certificatele de
cazier judiciar ale noilor administratori si/sau asociati.</li>
</ul>
<p style="margin: 20px 5px 5px 5px; font-size: 16px; text-decoration:
underline; margin-bottom: 0; padding-bottom: 0;"><strong>II. NOUTATI
IMPOZIT PE PROFIT</strong></p>
<ul style="margin: 5px 5px 5px 30px; padding: 0;">
<li>Introducerea regulilor fiscale pentru contribuabilii care aplica
reglementarile contabile conforme cu Standardele internationale de
raportare financiara.</li>
<li>Majorarea deducerii suplimentare, la calculul profitului impozabil,
pentru activitatile de cercetare-dezvoltare.</li>
<li>Reglementarea nededucerii, cheltuielilor dovedite ulterior ca fiind
legate de fapte de coruptie.</li>
<li>Limitarea deducerii cheltuielilor cu amortizarea mijloacelor de
transport persoane care au cel mult 9 scaune de pasageri, la un anumit
nivel lunar (respectiv anual).</li>
</ul>
<p style="margin: 20px 5px 5px 5px; font-size: 16px; text-decoration:
underline; margin-bottom: 0; padding-bottom: 0;"><strong>III. NOUTATI
IMPOZIT PE VENIT</strong></p>
<ul style="margin: 5px 5px 5px 30px; padding: 0;">
<li>Extinderea impozitarii indemnizatiei primite de angajati pe perioada
delegarii si detasarii &icirc;n alta localitate, &icirc;n tara si &icirc;n
strainatate</li>
<li>Precizarea aplicarii tratamentului fiscal al veniturilor din dividende
si pentru veniturile considerate dividende reprezent&acirc;nd sume platite
de o persoana juridica pentru bunurile sau serviciile furnizate &icirc;n
favoarea unui participant la persoana juridica, daca plata este facuta de
catre persoana juridica &icirc;n folosul personal al acestuia.</li>
<li>Revizuirea sistemului de impozitare a veniturilor din activitati
agricole</li>
</ul>
</td>
</tr>
<tr>
<td style="padding-bottom: 10px; padding-top: 0;">
<p style="font-size: 20px; text-align: center;" align="center"><strong><a
href="http://apps.target-mail.ro/link.php?M=28389918&N=141&L=297&F=H"
style="color: #f60;">Detalii Tematica</a></strong></p>
</td>
</tr>
<tr>
<td style="font-family: Arial, Helvetica, sans-serif; font-size: 12px;
text-align: justify; line-height: 20px; padding: 10px;">
<p style="margin: 20px 5px 5px 5px; font-size: 16px; text-decoration:
underline; margin-bottom: 0; padding-bottom: 0;"><strong>IV. NOUTATI
CONTRIBUTII SOCIALE</strong></p>
<ul style="margin: 5px 5px 5px 30px; padding: 0;">
<li>Se includ &icirc;n baza de calcul a contributiilor sociale,
indemnizatiile primite pe perioada delegarii si detasarii &icirc;n alta
localitate, &icirc;n tara si &icirc;n strainatate, la nivelul tuturor
angajatilor, pentru o anumita parte.</li>
<li>Se includ &icirc;n baza de impozitare toate veniturile din activitati
agricole &icirc;n corelare cu impozitul pe venit asigur&acirc;ndu-se
scutirea de impozitare a veniturilor necesare subzistentei</li>
</ul>
<p style="margin: 20px 5px 5px 5px; font-size: 16px; text-decoration:
underline; margin-bottom: 0; padding-bottom: 0;"><strong>V. NOUTATI IMPOZIT
PE VENITUL NEREZIDENTILOR</strong></p>
<ul style="margin: 5px 5px 5px 30px; padding: 0;">
<li>Se intoduce o cota majorata de impozit, respectiv de 50% pentru
veniturile din prestarea de servicii &icirc;n Rom&acirc;nia sau &icirc;n
afara Rom&acirc;niei, dividende, dobanzi, comisioane, redevente si din
exercitarea unei profesii libere platite, valabila pentru nerezidentii
anumitor state.</li>
</ul>
<p style="margin: 20px 5px 5px 5px; font-size: 16px; text-decoration:
underline; margin-bottom: 0; padding-bottom: 0;"><strong>VI. NOUTATI
IMPOZIT PE VENITUL MICROINTREPRINDERILOR</strong></p>
<ul style="margin: 5px 5px 5px 30px; padding: 0;">
<li>Instituirea obligatorie a sistemului de plata a impozitului pe
veniturile micro&icirc;ntreprinderilor pentru persoanele juridice
rom&acirc;ne care la data de 31 decembrie a anului fiscal precedent au
cifra de afaceri mai mica de 65.000 de euro;</li>
<li>Reducerea limitei veniturilor obtinute pentru care se aplica sistemul
de impunere de la 100.000 euro la 65.000 euro fara a mai exista conditia
privind numarul de salariati.</li>
</ul>
</td>
</tr>
<tr>
<td style="padding-bottom: 10px; padding-top: 0;">
<p style="font-size: 20px; text-align: center;" align="center"><strong><a
href="http://apps.target-mail.ro/link.php?M=28389918&N=141&L=297&F=H"
style="color: #f60;">Detalii Tematica</a></strong></p>
</td>
</tr>
<tr>
<td><img src="cid:45d10922ce68eb5423bbb67938221f83" width="640" height="30"
alt="ORGANIZARE SI INSCRIERE:" /></td>
</tr>
<tr>
<td style="padding-top: 10px;">
<ul style="font-size: 12px; line-height: 20px;">
<li><strong>Program:</strong> Marti, 26 februarie, 15:00 &ndash;
19:30</li>
<li><strong>Taxa instruire: 550 Lei + TVA</strong></li>
<li><strong>Discount-uri: </strong> <strong>3% 2</strong> persoane;
<strong>5% 3</strong> persoane; <strong>7%</strong> peste 4 persoane</li>
<li><strong>Inscrieri:</strong>
<ul style="list-style: none;">
<li>Fax: (021) 319 12 96</li>
<li>Email: wtib@wtib.ro</li>
<li>Tel: (021) 202 44 09</li>
</ul>
</li>
<li><strong>Persoana de Contact:</strong>
<ul style="list-style: none;">
<li>Silvan CONSTANTIN, Mob &ndash; 0724 413 568</li>
</ul>
</li>
</ul>
</td>
</tr>
</tbody>
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<table align="center" bgcolor="#cfe6ff" cellpadding="10" cellspacing="0"
style="width: 640px;">
<tbody>
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<td style="font-size: 12px; font-family: Arial, Helvetica, sans-serif;
line-height: 20px;">
<p><strong>World Trade Institute Bucharest</strong><br /> Pta. Montreal,
nr.10, sector 1, Bucuresti<br /> <strong>Tel:</strong> (021) 202 44 09 |
<strong>Fax:</strong> (021) 319 12 96<br /> <strong>E-mail:</strong> <a
href="mailto:%20wtib@wtib.ro" style="color:
#f60;"><strong>wtib@wtib.ro</strong></a> | <strong>Web:</strong> <a
href="http://apps.target-mail.ro/link.php?M=28389918&N=141&L=11&F=H"
style="color: #f60;"><strong>www.wtib.ro</strong></a></p>
</td>
<td width="50%" style="font-size: 12px; font-family: Arial, Helvetica,
sans-serif; text-align: right; vertical-align: top;">
<p><strong><a
href="http://apps.target-mail.ro/unsubscribe.php?M=28389918&C=2e6403bd4fe82e89f837f09a6d2e1ee4&L=79&N=141"
style="color: #f60;">DEZABONARE</a></strong></p>
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