rezultate s ondaj de opinie kpmg
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Rezultate s ondaj de opinie KPMG. Ce efecte credeți că vor avea introducerea următoarelor măsuri de stimulare economică ?. 1. Impozitarea veniturilor persoanelor fizice (între 8% și 16%). 2. Reducerea contribuției de asigurare socială cu 5 %. 3. Scutirea de impozit a profitului reinvestit. - PowerPoint PPT PresentationTRANSCRIPT
Rezultate sondaj de opinie KPMG
Ce efecte credeți că vor avea introducerea următoarelor măsuri
de stimulare economică?
3©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
1. Impozitarea veniturilor persoanelor fizice (între 8% și 16%)
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 21%
Bune; 35%
Neutre; 16%
Negative; 18%
Foarte negative; 10%
4©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
2. Reducerea contribuției de asigurare socială cu 5%
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 45%
Bune; 34%
Neutre; 13%
Negative; 6% Foarte negative; 2%
5©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
3. Scutirea de impozit a profitului reinvestit
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 58%
Bune; 30%
Neutre; 7%
Negative; 3%Foarte negative; 2%
Ce efecte credeți că vor avea următoarele măsuri de stimulare
economică introduse recent de autoritățile fiscale?
7©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
1. Introducerea “legislației privind holdingurile”
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 19%
Bune; 33%Neutre;
40%
Negative; 6%
Foarte negative; 2%
8©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
2. Modificarea sistemului de calcul al penalităților, la procentul fix de 0,02%/zi de întârziere
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 18%
Bune; 42%
Neu-tre; 27%
Nega-tive; 8%
Foarte negative; 5%
Ce efecte credeți că au avut/vor avea următoarele măsuri introduse
de autoritățile fiscale?
10©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
1. Impozitul pe construcții
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 5% Bune; 13% Neutre;
13%
Negative; 42%
Foarte negative;
27%
11©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
2. Limitarea amortizării fiscale pentru autovehicule (la 1.500 lei)
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 7%Bune; 16%
Neutre; 30%
Negative; 33%
Foarte negative;
14%
12©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
3. Limitarea cheltuielilor cu combustibilul (la 50% pentru activitățile care nu sunt exclusiv în scop de business)
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Foarte bune; 13%Bune; 21%
Neutre; 18%Negative;
32%
Foarte negative;
16%
13©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
Cele mai împovărătoare taxe și impozite din România
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
TVA Contributii sociale
Impozitul pe venit
Impozitul pe profit
Accize Impozite locale Impozitul pe constructii
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
14©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
Având în vedere introducerea opțiunii de a aplica sistemul TVA la încasare începând cu 1 ianuarie 2014, ați renunțat la aplicarea acestuia în prezent?
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
DA NU N/A0%
10%
20%
30%
40%
50%
60%
42%
55%
3%
15©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
În cazul în care vi s-ar rambursa TVA cu întârziere, ați lua în considerare solicitarea de dobânzi de întârziere din partea autorităților fiscale?
DA NU0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
88%
12%
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
16©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
Cât de greu cântărește costul fiscal cu salariile în sarcina fiscală totală a companiei?
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
34%
22%
44%
<20%
20%-35%
>35%
17©2012 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative("KPMG International"), a Swiss entity. All rights reserved. PDC no.8229.
Care credeți că sunt principalele cauze pentru întârzierile foarte mari ale rambursărilor de TVA?
© 2014 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss
cooperative. All rights reserved. Printed in Romania. Fiscal registration code RO12624270; Trade Registry no.J40/654/2000
Lipsa personalului calificat în ANAF
Proceduri de lucru greoaie în cadrul ANAF
Nesolicitarea penalităților de întârziere și a dobânzilor de către toți agenții economici afectați
Lipsa de bani la buget
Numărul mare de solicitări față de numărul funcționarilor ANAF, legislația ambiguă în continuă modificare
Procedura foarte complicată - se așteaptă confirmări din partea autorităților fiscale din jurisdicția partenerilor.