{"id":108435,"date":"2018-02-14T09:20:00","date_gmt":"2018-02-14T09:20:00","guid":{"rendered":""},"modified":"2023-01-08T10:43:47","modified_gmt":"2023-01-08T10:43:47","slug":"baza-de-impozitare-3","status":"publish","type":"post","link":"https:\/\/cvnextjob.com\/index.php\/2018\/02\/14\/baza-de-impozitare-3\/","title":{"rendered":"BAZA DE IMPOZITARE"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><h3 class=\"post-title entry-title\" itemprop=\"headline\" style=\"background-color: white; color: #333333; font-family: Oswald, sans-serif; font-size: 20px; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: normal; line-height: 1.1; margin: 0px 0px 10px; padding: 0px; position: relative;\"><\/h3>\n<div class=\"post-body entry-content\" id=\"post-body-4605438483878545266\" style=\"background-color: white; color: #555555; font-family: Roboto, Arial, Helvetica, sans-serif; font-size: 13px; line-height: 1.7; margin: 0px; overflow: hidden; padding: 0px; width: 615px;\">Baza de impozitare este constituit\u0103 din contravaloarea \u00een lei a bunurilor livrate \u015fi serviciilor prestate asupra c\u0103reia aplic\u00e2ndu-se cota de 19% se ob\u0163ine suma reprezent\u00e2nd taxa pe valoarea ad\u0103ugat\u0103.<br \/>T.V.A. nu se include \u00een pre\u0163urile \u015fi tarifele negociate \u00eentre agen\u0163ii economici \u015fi deci nu este cuprins\u0103 \u00een baza de impozitare, fiind inclus\u0103 distinct \u00een factur\u0103.<br \/>Toate livr\u0103rile de bunuri \u015fi prest\u0103ri de servicii c\u0103tre popula\u0163ie, comer\u0163ul cu am\u0103nunutul, consigna\u0163ii, unit\u0103\u0163i de alimenta\u0163ie public\u0103 pre\u0163urile cuprind \u015fi taxa pe valoarea ad\u0103ugat\u0103.<br \/>Formula T.V.A.-ului este : .<br \/>O problem\u0103 deosebit\u0103 o constituie stabilirea bayei de impozitare pentru bunurile \u015fi serviciile din import, care potrivit normelor legale este format\u0103 de valoarea \u00een vam\u0103, determinat\u0103 potrivit legii, alte taxe \u015fi accizele datorate.<br \/>Valoarea \u00een vam\u0103 trebuie s\u0103 rezulte din facturi sau din alte documente emise de exportator,care se depun la organele vamale.<br \/>At\u00e2t la produsele din \u0163ar\u0103 c\u00e2t \u015fi la cele din import,pentru care potrivit unor reglement\u0103ri legale se datoreaz\u0103 alte taxe \u015fi accize,baza de impozitare pentru T.V.A. cuprinde aceste taxe \u015fi accize.<br \/>Nu se includ \u00een baza de impozitare sumele achitate de furnizor sau prestator \u00een contul clientului \u015fi care apoi se deconteaz\u0103 acestuia.<br \/>Aceste sume se includ \u00een factur\u0103 sau alt document emis de furnizor separat de suma reprezent\u00e2nd contravaloarea bunurilor sau serviciilor \u015fi taxei aferente acestora.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Baza de impozitare este constituit\u0103 din contravaloarea \u00een lei a bunurilor livrate \u015fi serviciilor prestate asupra c\u0103reia aplic\u00e2ndu-se cota de 19% se ob\u0163ine suma reprezent\u00e2nd taxa pe valoarea ad\u0103ugat\u0103.T.V.A. nu se include \u00een pre\u0163urile \u015fi tarifele negociate \u00eentre agen\u0163ii economici \u015fi deci nu este cuprins\u0103 \u00een baza de impozitare, fiind inclus\u0103 distinct \u00een factur\u0103.Toate livr\u0103rile [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/108435"}],"collection":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/comments?post=108435"}],"version-history":[{"count":0,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/108435\/revisions"}],"wp:attachment":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/media?parent=108435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/categories?post=108435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/tags?post=108435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}