Podatki

Od idei do ustawy. Ten kraj już korzysta z podatku przychodowego

PODATEK PRZYCHODOWY
Reformy podatków w Rumunii nabierają tempa – od stycznia 2018 stawka PIT w Rumunii spadła z 16% na 10%, a kwota wolna od podatku wzrosła z 250 do 2000 lei miesięcznie. Być może jednak najciekawszą zmianę stanowi wprowadzenie podatku „przychodowego” dla mikrofirm. 
Podział podatków na przychodowe i dochodowe dokonywany jest na podstawie kryterium przedmiotowego. Podatki dochodowe pobierane są od dochodu, a dochód jest to nic innego jak przychód pomniejszony o koszty jego uzyskania. Podatki przychodowe charakteryzują się tym, że przedmiotem opodatkowania jest przychód. Podatnik więc nie może w rozliczeniu uwzględnić kosztów uzyskania przychodu.

Optymalizacja podatkowa? Lista rajów podatkowych? Budowanie krajowych i zagranicznych struktur spółkowych? Naucz się tego na najlepszych kursach onlineInduni x Oniszczuk&Associates:
Dlaczego tradycyjna optymalizacja podatkowa już nie działa?
Pozapodatkowe korzyści z zakładania spółek zagranicą
Najczęstsze błędy przy budowaniu struktur międzynarodowych
Budowanie krajowych i międzynarodowych struktur spółkowych
Międzynarodowa optymalizacja ryzyka i ochrona majątku. Lista rajów podatkowych

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Przykładem państwa, które wprowadziło podatek przychodowy dla firm jest właśnie Rumunia. Standardowa stawka podatku dochodowego dla rumuńskich spółek oraz spółek zagranicznych, których stałym miejscem prowadzenia działalności jest Rumunia wynosi 16%. Wyjątkiem są mikroprzedsiębiorstwa, które podlegają zamiast standardowego podatku dochodowego, obowiązkowej stawce podatku przychodowego.
Warunkiem uznania spółki za mikroprzedsiębiorstwo jest uzyskanie maksymalnego przychodu na koniec ubiegłego roku w wysokości 1 miliona euro. Stawki podatkowe stosowane w podatku przychodowym w Rumunii od mikroprzedsiębiorstw wynoszą: 1% dla mikroprzedsiębiorstw z jednym lub większą liczbą pracowników albo 3% dla mikroprzedsiębiorstw bez pracowników.
Nowo utworzone firmy są zobowiązane do przestrzegania systemu podatkowego przewidzianego dla mikroprzedsiębiorstw, począwszy od pierwszego roku podatkowego.
Mikroprzedsiębiorstwa mają jednak szanse raz zastosować standardowy podatek dochodowy, jeśli posiadają opłacony kapitał zakładowy (subscribed share capital) w wysokości co najmniej 45 000 RON oraz zatrudniają co najmniej dwóch pracowników.
Specyfika podatku przychodowego powoduje, że nie zawsze będzie on uznawany za sprawiedliwy czy korzystny. To czy bardziej opłacalny dla podatnika byłby podatek dochodowy czy przychodowy zależy od kosztów uzyskania przychodu. Dla przedsiębiorstw, których koszty uzyskania przychodu utrzymują się na niskim poziomie, podatek przychodowy jest korzystną inicjatywą. Natomiast dla tych, których koszty uzyskania przychodu są duże, podatek przychodowy nie jest sprzyjającym rozwiązaniem.
Autor: Daria Kwiatkowska

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Maciej Oniszczuk

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  145. Ya susmak ya da suskunluktan daha kıymetli bir söz söylemek gerekir. – Pisagor

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  149. Bilgili bir ahmak, cahil bir ahmaktan daha çok ahmaktır. – Moliere

  150. Bazen insan öyle özlenir ki; özlenen bilse, yokluğundan utanır. – Aziz Nesin

  151. Hakları ve zevkleri ellerinden alınan gençler, onların yerine daha gizli ve tehlikeli olanlarını koyar. – J. J. Rousseau

  152. Gülüşünü seversin, sesini seversin, sohbetini seversin. Sevmek için illa ki yüzünü görmek şart değil; Yüreğinde duruşunu seversin.

  153. Hoştur bana senden gelen. Ya gonca gül yahut diken. Ya hayattır yahut kefen. Nârın da hoş, nurun da hoş. Kahrın da hoş, lütfun da hoş.

  154. Aşk Hafta beş Lira ile geçinemez. – Somerset Maugham

  155. We become what we think about. (Ne olmayı düşünüyorsak onu oluruz.) – Earl Nightingale

  156. Bir kadın seninle konuşurken, söylediklerini gözlerinle birlikte dinle. – Victor Hugo

  157. Öyle sözler vardır ki aşkın en güzel tarifini yapar. Aşkın ne olduğunu, sevgilinize aşk dolu söyleyebileceğiniz en güzel sözleri sizler için bir araya getirdik. İşte, aşkın en özlü halini anlatan sözler, özlü aşk sözleri,

  158. Akıl, doldurulacak bir gemi değil, yakılacak bir ateştir. Plutarkhos

  159. Bir insanın zekası verdiği cevaplardan değil sorduğu sorulardan belli olurmuş.

  160. Ben kimim! Beni söylediklerimde arama…!Ben söylemediklerimde gizliyim…!O görmediğin koskoca derya gönlümdür.Gördüğün sahil ise dilim.Kıyılarıma vuran dalgalarıma şaşma..!Onlar aşk’tan gel-git’im.Beni Mecnundan Leyla’dan sorma…! Ben yalnız Mevladan bir izim…!!

  161. Elbisesi kirli olandan değil, düşüncesi kirli olandan korkacaksın.

  162. Elbisesi kirli olandan değil, düşüncesi kirli olandan korkacaksın.

  163. Dünyanın gerçek gizemi görünmeyende değil, görünendedir.- Oscar Wilde

  164. Gözyaşları, kederin sessiz dilidir. (Voltaire)

  165. “Açık çay içerdi hep,demli olunca bardağın diğer tarafından beni göremezmiş, Öyle derdi…” – Cemal Süreya

  166. Mutluluk her şeyden önce vücut sağlığındadır. – Curtis

  167. Mutluluğun formülü, gerektiğinde önemsiz şeylerle meşgul olabilmektedir. – Edward Newton

  168. Nerede olursanız olun, elinizdekilerle yapabileceklerinizi yapın. -Alex Morrison

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  170. Ne seni unutmak için bir çabam var içimde, ne de aşkımı körükleyen bir rüzgar,ne de seni görmeden durabilecek kadar güçlüyüm,ne de seni görmeye dayanacak bir kalbim var

  171. Yok etme ihtiyacının kesin nedeni, insan olmaktır, çünkü insan olmak nesne olmayı aşmak anlamına gelir. -E. Fromm

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  179. İyiliğinize inanılmasını istiyorsanız,ondan hiç söz etmeyin – Blaise Pascal

  180. Karakter kolay ve sessizce geliştirilemez. Sadece acı ve deneyimiyle ruh güçlenir.

  181. The most difficult thing is the decision to act, the rest is merely tenacity. (En zor şey harekete geçme kararıı vermektir, geriye kalan ise sadece azimdir.) – Amelia Earhart

  182. İnsanlar seninle konuşmayı bıraktığında, arkandan konuşmaya başlarlar. -Pablo Neruda

  183. Bir araya gelmek bir başlangıçtır, beraberliği sürdürmek bir ilerleme…

  184. harika güzel begendim

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  200. Herkes cennete gitmek ister ama kimse ölmek istemez.

  201. Ümit, mutluluktan alınmış bir miktar borçtur.- Joseph Joubert

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  224. Yanında aptal bir kadın olan bir sürü zeki adam görürsünüz ama yanında aptal bir adam olan zeki kadın kolay kolay göremezsiniz. – E. Jong

  225. Ne seni unutmak için bir çabam var içimde, ne de aşkımı körükleyen bir rüzgar,ne de seni görmeden durabilecek kadar güçlüyüm,ne de seni görmeye dayanacak bir kalbim var

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  233. Her sinirli kadının arkasında neyi yanlış yaptığıyla ilgili hiçbir fikri olmayan bir erkek vardır.

  234. Ümit, mutluluktan alınmış bir miktar borçtur.- Joseph Joubert

  235. Adam savaşmakla çetin er sayılmaz, öfkelendiği zaman kendini tutabilendir çetin.

  236. Eğer onur kazançlı olsayԁı herkes onurlu olabilirdi. -Thomas More

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