دورية أكاديمية
New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis
| العنوان: | New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis |
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| المؤلفون: | Lucian CERNUȘCA |
| المصدر: | CECCAR Business Review, Vol 5, Iss 4, Pp 48-55 (2024) |
| بيانات النشر: | The Body of Expert and Licensed Accountants of Romania, 2024. |
| سنة النشر: | 2024 |
| المجموعة: | LCC:Economic history and conditions LCC:Finance |
| مصطلحات موضوعية: | independent activities, income tax, social contributions, single return, government emergency ordinance no. 115/2023, law no. 296/2023, Economic history and conditions, HC10-1085, Finance, HG1-9999 |
| الوصف: | This article emphasizes a series of theoretical and practical aspects regarding the taxation of the income from independent activities for which the net income is determined on a real basis. Government Emergency Ordinance No. 115/2023 and Law No. 296/2023 introduce a number of changes to the rules for determining the annual net income from independent activities determined on a real basis, provided from the accounting data. Thus, starting with the fiscal year 2024, with regard to the health social insurance contributions, income from independent activities is separated and will no longer be aggregated with other non-salary income provided for in Art. 155 Par. (1) Let. c)-h) of the Fiscal Code. The health insurance contribution will be calculated based on the annual net income and becomes a deductible expense when calculating the income tax from independent activities, respectively from sports activity contracts. Also, starting with 2024, the possibility of recalculating the pension insurance contribution is eliminated in case that the taxpayer starts the activity during the year. In Chapter II of the single return, taxpayers estimate their tax obligations for the current year, and the final determination of the net income realized in 2024, which forms the basis of the final obligation regarding social contributions, will be done in Chapter I of the single return submitted next year by the legal payment deadline provided in the Fiscal Code. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Romanian; Moldavian; Moldovan |
| تدمد: | 2668-8921 |
| Relation: | https://www.ceccarbusinessreview.ro/new-developments-in-the-taxation-of-the-income-from-independent-activities-for-which-the-net-income-is-determined-on-a-real-basis-a384d/download-PDF/; https://doaj.org/toc/2668-8921 |
| DOI: | 10.37945/cbr.2024.04.05 |
| URL الوصول: | https://doaj.org/article/212df63bd504456eae8c0edd41131bc0 |
| رقم الأكسشن: | edsdoj.212df63bd504456eae8c0edd41131bc0 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 26688921 |
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| DOI: | 10.37945/cbr.2024.04.05 |