{"id":4024,"date":"2020-11-09T15:52:23","date_gmt":"2020-11-09T13:52:23","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=4024"},"modified":"2020-11-09T15:52:23","modified_gmt":"2020-11-09T13:52:23","slug":"cheltuielile-privind-organizarea-si-desfasurarea-invatamantului-dual-preuniversitar-si-universitar-deductibile-la-calculul-rezultatului-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/cheltuielile-privind-organizarea-si-desfasurarea-invatamantului-dual-preuniversitar-si-universitar-deductibile-la-calculul-rezultatului-fiscal\/","title":{"rendered":"Cheltuielile privind organizarea \u0219i desf\u0103\u0219urarea \u00eenv\u0103\u021b\u0103m\u00e2ntului dual preuniversitar \u0219i universitar, deductibile la calculul rezultatului fiscal"},"content":{"rendered":"
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CECCAR<\/strong><\/a><\/h1>\n
\n

Conf. univ. dr.<\/span>\u00a0Marcel\u00a0VULPOI<\/strong><\/a>,\u00a0expert contabil
\nReprezentant al CECCAR \u00een VAT Expert Group<\/span><\/p>\n

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

Cheltuielile legate de organizarea \u0219i desf\u0103\u0219urarea \u00eenv\u0103\u021b\u0103m\u00e2ntului dual preuniversitar \u0219i universitar, precum \u0219i unele cheltuieli legate de educa\u021bia timpurie a copiilor angaja\u021bilor au fost incluse \u00een categoria cheltuielilor deductibile la calculul rezultatului fiscal, potrivit<\/span>\u00a0Legii nr. 239\/2020<\/a>, care modific\u0103 \u00een acest sens Codul fiscal. A\u0219a cum am mai informat \u00een<\/span>\u00a0CECCAR Business Magazine<\/a><\/em>, actul normativ, prin care se aduc modific\u0103ri \u0219i complet\u0103ri Legii nr. 227\/2015 privind Codul fiscal, a fost publicat \u00een\u00a0Monitorul Oficial nr. 1.041 din 6 noiembrie 2020. Prezent\u0103m, \u00een cele ce urmeaz\u0103, principalele prevederi ale actului normativ.\u00a0<\/span><\/p>\n

I. Modific\u0103ri privind impozitul pe profit:<\/strong><\/p>\n

1.\u00a0\u00a0 Include \u00een categoria cheltuielilor sociale (deductibile la calculul rezultatului fiscal \u00een limita unei cote de p\u00e2n\u0103 la 5%, aplicat\u0103 asupra valorii cheltuielilor cu salariile personalului) cheltuielile pentru func\u021bionarea corespunz\u0103toare a unor unit\u0103\u021bi aflate \u00een administrarea contribuabililor, precum:\u00a0cre\u0219e\u00a0<\/strong>\u0219i\u00a0gr\u0103dini\u021be<\/strong>, al\u0103turi de unit\u0103\u021bi precum \u0219coli, muzee, biblioteci, cantine, baze sportive, cluburi, c\u0103mine de nefamili\u0219ti \u0219i altele asemenea, care deja erau cuprinse \u00een prevederile Codului fiscal.<\/p>\n

2.\u00a0\u00a0 Include \u00een categoria cheltuielilor sociale cheltuielile pentru func\u021bionarea corespunz\u0103toare a unor\u00a0unit\u0103\u021bi de educa\u021bie timpurie<\/strong>, conform pct. 3.<\/p>\n

Citi\u021bi mai multe \u00een<\/span>\u00a0CECCAR Business Magazine<\/a><\/em>.<\/p>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Reprezentant al CECCAR \u00een VAT Expert Group Cheltuielile legate de organizarea \u0219i desf\u0103\u0219urarea \u00eenv\u0103\u021b\u0103m\u00e2ntului dual preuniversitar \u0219i universitar, precum \u0219i unele cheltuieli legate de educa\u021bia timpurie a copiilor angaja\u021bilor au […]<\/p>\n","protected":false},"author":7,"featured_media":4025,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=4024"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4024\/revisions"}],"predecessor-version":[{"id":4026,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4024\/revisions\/4026"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/4025"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=4024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=4024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=4024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}