{"id":7999,"date":"2023-01-04T10:22:26","date_gmt":"2023-01-04T08:22:26","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=7999"},"modified":"2023-01-04T10:22:29","modified_gmt":"2023-01-04T08:22:29","slug":"noi-reglementari-privind-scutirea-de-impozit-a-profitului-reinvestit","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/noi-reglementari-privind-scutirea-de-impozit-a-profitului-reinvestit\/","title":{"rendered":"Noi reglement\u0103ri privind scutirea de impozit a profitului reinvestit"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28392\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noi-reglementari-privind-scutirea-de-impozit-a-profitului-reinvestit-s17086.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noi-reglementari-privind-scutirea-de-impozit-a-profitului-reinvestit-s17086.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noi-reglementari-privind-scutirea-de-impozit-a-profitului-reinvestit-s17086-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/noi-reglementari-privind-scutirea-de-impozit-a-profitului-reinvestit-s17086-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">\u00cen Monitorul Oficial nr. 1.275 din 30 decembrie 2022 a fost publicat<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/263346\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>OMF nr.\u00a04.636\/2022<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>privind activele utilizate \u00een activitatea de produc\u021bie \u0219i procesare \u0219i activele reprezent\u00e2nd retehnologizare pentru care se aplic\u0103 scutirea de impozit a profitului reinvestit, potrivit art. 22 din Legea nr. 227\/2015 privind Codul fiscal<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">Potrivit noului act normativ, activele utilizate \u00een activitatea de produc\u021bie \u0219i procesare \u0219i activele reprezent\u00e2nd retehnologizare pentru care se aplic\u0103 scutirea de impozit a profitului reinvestit, potrivit art. 22 din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, sunt cele prev\u0103zute \u00een urm\u0103toarele subgrupe \u0219i clase din Catalogul privind clasificarea \u0219i duratele normale de func\u021bionare a mijloacelor fixe, aprobat prin hot\u0103r\u00e2re a Guvernului:\u00a0<strong>a)<\/strong>\u00a0Clasa 1.1.1. \u201eCl\u0103diri industriale\u201d;\u00a0<strong>b)<\/strong>\u00a0Clasa 1.1.2. \u201cConstruc\u021bii u\u0219oare cu structuri metalice (hale de produc\u021bie, hale de montaj etc.)\u201d;\u00a0<strong>c)<\/strong>\u00a0Clasa 1.1.3. \u201eCentrale hidroelectrice, sta\u021bii \u0219i posturi de transformare, sta\u021bii de conexiuni\u201d;\u00a0<strong>d)<\/strong>\u00a0Clasa 1.1.4. \u201eCentrale termoelectrice \u0219i nuclearo-electrice\u201d;\u00a0<strong>e)<\/strong>\u00a0Clasa 1.2.1. \u201eCl\u0103diri agrozootehnice\u201d;\u00a0<strong>f)<\/strong>\u00a0Clasa 1.2.2. \u201eConstruc\u021bii agricole u\u0219oare (bar\u0103ci, magazii, \u0219oproane, cabane)\u201d;\u00a0<strong>g)<\/strong>\u00a0Clasa 1.2.3. \u201cDepozite de \u00eengr\u0103\u0219\u0103minte minerale sau naturale (construc\u021bii de compostare);\u00a0<strong>h)<\/strong>\u00a0Clasa 1.2.4. \u201cSilozuri pentru furaje\u201d;\u00a0<strong>i)<\/strong>\u00a0Clasa 1.2.5. \u201cSilozuri pentru depozitarea \u0219i conservarea<br \/>cerealelor\u201d;\u00a0<strong>j)<\/strong>\u00a0Clasa 1.2.7. \u201eConstruc\u021bii pentru cre\u0219terea animalelor \u0219i p\u0103s\u0103rilor, padocuri\u201d;\u00a0<strong>k)<\/strong>\u00a0Clasa 1.2.8. \u201eHele\u0219tee, iazuri, bazine; ecluze \u0219i ascensoare; baraje; jgheaburi etc. pentru piscicultur\u0103\u201d;\u00a0<strong>l)<\/strong>\u00a0Clasa 1.2.9. \u201eTerase pe arabil, planta\u021bii pomicole \u0219i viticole\u201d;\u00a0<strong>m)<\/strong>\u00a0Clasa 1.2.10 \u201eSere, solarii, r\u0103sadni\u021be \u0219i ciuperc\u0103rii\u201d;\u00a0<strong>n)<\/strong>\u00a0subgrupa 2.2. \u201eAparate \u0219i instala\u021bii de m\u0103surare, control \u0219i reglare\u201d;\u00a0<strong>o)<\/strong>\u00a0subgrupa 2.4. \u201eAnimale \u0219i planta\u021bii\u201d.<\/span><\/p>\n<p><span class=\"stk-highlight\">Prevederile actului normativ vor intra \u00een vigoare la 1 ianuarie 2023.<\/span><\/p>\n<p><em><span class=\"stk-highlight\">(Copyright foto:<\/span>\u00a0<a href=\"https:\/\/www.123rf.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">123RF Stock Photo<\/a><span class=\"stk-highlight\">)<\/span><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 1.275 din 30 decembrie 2022 a fost publicat\u00a0OMF nr.\u00a04.636\/2022\u00a0privind activele utilizate \u00een activitatea de produc\u021bie \u0219i procesare \u0219i activele reprezent\u00e2nd retehnologizare pentru care se aplic\u0103 scutirea de impozit a profitului reinvestit, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8000,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7999","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\/7999","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=7999"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7999\/revisions"}],"predecessor-version":[{"id":8001,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/7999\/revisions\/8001"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/8000"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=7999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=7999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=7999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}