{"id":3579,"date":"2020-11-24T11:13:47","date_gmt":"2020-11-24T09:13:47","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=3579"},"modified":"2020-11-24T11:13:47","modified_gmt":"2020-11-24T09:13:47","slug":"noi-prevederi-ale-codului-fiscal-profitul-investit-in-sustinerea-invatamantului-dual-scutit-de-impozit","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/noi-prevederi-ale-codului-fiscal-profitul-investit-in-sustinerea-invatamantului-dual-scutit-de-impozit\/","title":{"rendered":"Noi prevederi ale Codului fiscal: Profitul investit \u00een sus\u021binerea \u00eenv\u0103\u021b\u0103m\u00e2ntului dual, scutit de impozit"},"content":{"rendered":"<div class=\"post-content\">\n<p><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ceccar-j85\/\"><strong>CECCAR<\/strong><\/a><br \/>\n<span class=\"tadv-color\">Conf. univ. dr.<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"tadv-color\">,\u00a0expert contabil<br \/>\nReprezentant al CECCAR \u00een VAT Expert Group<\/span><\/p>\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-20625\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/noi-prevederi-ale-codului-fiscal-profitul-investit-in-sustinerea-invatamantului-dual-scutit-a7063.jpg\" sizes=\"auto, (max-width: 328px) 100vw, 328px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/noi-prevederi-ale-codului-fiscal-profitul-investit-in-sustinerea-invatamantului-dual-scutit-a7063.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/noi-prevederi-ale-codului-fiscal-profitul-investit-in-sustinerea-invatamantului-dual-scutit-a7063-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/noi-prevederi-ale-codului-fiscal-profitul-investit-in-sustinerea-invatamantului-dual-scutit-a7063-150x91.jpg 150w\" alt=\"\" width=\"328\" height=\"198\" \/><\/figure>\n<\/div>\n<p><a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/233497#A59\" target=\"_blank\" rel=\"noreferrer noopener\">Legea nr. 262\/2020<\/a>\u00a0<span class=\"tadv-color\">pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal a fost publicat\u0103, dup\u0103 cum am mai informat \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/o-noua-modificare-la-codul-fiscal-facilitati-pentru-operatorii-economici-care-investesc-in-invatamantul-profesional-dual-s10136\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a>,<\/em><span class=\"tadv-color\">\u00a0\u00een Monitorul Oficial nr. 1.112 din 20 noiembrie 2020. Actul normativ aduce modific\u0103ri Codului fiscal \u00een sensul sc\u0103derii din impozitul pe profit\/micro datorat a cheltuielilor cu bursele elevilor \u0219colariza\u021bi \u00een \u00eenv\u0103\u021b\u0103m\u00e2ntul dual. Totodat\u0103, Legea nr. 262\/2020 prevede c\u0103 profitul investit \u00een sus\u021binerea \u00eenv\u0103\u021b\u0103m\u00e2ntului dual (preg\u0103tirea practic\u0103 a elevilor) este scutit de impozit. \u00cen continuare, prezent\u0103m principalele prevederi ale actului normativ.<\/span><\/p>\n<p class=\"has-black-color has-text-color\"><strong>I. Impozitul pe profit:<\/strong><\/p>\n<p class=\"has-black-color has-text-color\">a) Scutirea de impozit:<\/p>\n<p class=\"has-black-color has-text-color\">Profitul investit \u00een\u00a0<strong>sus\u021binerea \u00eenv\u0103\u021b\u0103m\u00e2ntului dual<\/strong>\u00a0prin asigurarea preg\u0103tirii practice \u0219i form\u0103rii de calitate a elevilor este scutit de impozit.<\/p>\n<p class=\"has-black-color has-text-color\">b) Sponsoriz\u0103ri:<\/p>\n<p><span class=\"tadv-color\">Citi\u021bi mai multe \u00een<\/span> <em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-prevederi-ale-codului-fiscal-profitul-investit-in-sustinerea-invatamantului-dual-scutit-de-impozit-a7063\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine.<\/a><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CECCAR Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil Reprezentant al CECCAR \u00een VAT Expert Group Legea nr. 262\/2020\u00a0pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal a fost publicat\u0103, dup\u0103 cum am mai informat \u00een\u00a0CECCAR Business Magazine,\u00a0\u00een [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-3579","post","type-post","status-publish","format-image","hentry","category-articole-ceccar","category-articole-ultima-ora","post_format-post-format-image"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/comments?post=3579"}],"version-history":[{"count":1,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3579\/revisions"}],"predecessor-version":[{"id":3580,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3579\/revisions\/3580"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=3579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=3579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=3579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}