Măsuri fiscal-bugetare pentru asigurarea sustenabilității financiare a României. Impactul asupra SRL/PFA
Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons
Author(s): Elena StănciulescuSubject(s): National Economy, Micro-Economics, Law on Economics, Fiscal Politics / Budgeting
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: limited liability company; certified natural person; tax rate; turnover; income tax; corporate tax; health insurance contribution; Law No. 296/2023;
Summary/Abstract: By this article we aim to emphasize the new fiscal-budgetary measures that shall be applied starting with 2024 and their impact on limited liability companies and certified natural persons. In this respect, we present issues regarding the new taxation rates applicable to micro-enterprises, what happens when the turnover exceeds certain limits, what are the additions to the Fiscal Code with regard to the calculation method of the corporate tax for large companies with a turnover of over 50 million Euros, as well as the modification of the calculation method of the health insurance contribution in the case of certified natural persons.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 11
- Page Range: 40-48
- Page Count: 9
- Language: Romanian