{"id":3767,"date":"2020-09-15T20:09:03","date_gmt":"2020-09-15T18:09:03","guid":{"rendered":"https:\/\/ceccarbacau.ro\/ro\/?p=3767"},"modified":"2020-09-15T20:09:03","modified_gmt":"2020-09-15T18:09:03","slug":"cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-tehnic-conform-oug-nr-30-2020","status":"publish","type":"post","link":"https:\/\/ceccarbacau.ro\/ro\/cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-tehnic-conform-oug-nr-30-2020\/","title":{"rendered":"C\u00e2teva considerente privind recunoa\u0219terea ajutoarelor primite \u00een contul indemniza\u021biilor pentru \u0219omaj tehnic conform OUG nr. 30\/2020"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e17446df261\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"tadv-color\">Conf. univ. dr.\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mirela-paunescu-j89\/\">Mirela\u00a0<strong>P\u0102UNESCU<\/strong><\/a><br \/>Conf. univ. dr.\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/adriana-florina-popa-j32\/\">Adriana Florina\u00a0<strong>POPA<\/strong><\/a><\/span><\/p>\n<p><span class=\"tadv-color\">\u00cen luna august, Ministerul Finan\u021belor Publice (MFP)\u00a0a publicat un document ce trateaz\u0103 regimul contabil \u0219i fiscal privind amortizarea \u00een perioada de \u00eenchidere\/suspendare a activit\u0103\u021bii ca urmare a instituirii st\u0103rii de urgen\u021b\u0103\/de alert\u0103 \u0219i sumele decontate angajatorilor potrivit Ordonan\u021bei de urgen\u021b\u0103 a Guvernului nr. 30\/2020 \u0219i Legii nr. 19\/2020. Pe aceea\u0219i tem\u0103 a regimului contabil \u0219i fiscal privind sumele decontate angajatorilor, Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a pus la dispozi\u021bia contribuabililor un comunicat care porne\u0219te de la tratamentul contabil indicat de MFP \u0219i \u00eel dezvolt\u0103 indic\u00e2nd \u0219i tratamentul fiscal al acestor ajutoare pl\u0103tite de stat anumitor angajatori.<\/span><\/p>\n<p><span class=\"tadv-color\">Aceste subiecte au fost tratate similar \u0219i \u00een articolele publicate de CECCAR\u00a0\u00een lunile martie-aprilie din perspectiva practicilor privind \u00eenregistrarea \u00een contabilitate a opera\u021biunilor economico-financiare privind personalul pe perioada st\u0103rii de urgen\u021b\u0103 instituite prin Decretul nr. 195\/2020.<\/span><\/p>\n<p><span class=\"tadv-color\">\u00cen spa\u021biul public au existat abord\u0103ri diferite \u00een ceea ce prive\u0219te tratamentul contabil al ajutoarelor primite \u00een contul indemniza\u021biilor pentru \u0219omajul tehnic \u0219i al celor aferente zilelor libere acordate p\u0103rin\u021bilor pentru supravegherea copiilor. Opinia CECCAR a fost f\u0103cut\u0103 public\u0103 la scurt timp dup\u0103 apari\u021bia OUG nr. 30\/2020 \u0219i men\u021bioneaz\u0103 c\u0103 ajutoarele primite de angajatori pentru a acoperi costurile cu \u0219omajul tehnic pl\u0103tit salaria\u021bilor trimi\u0219i \u00een \u0219omaj tehnic din cauza pandemiei trebuie \u00eenregistrate ca fiind un venit din subven\u021bii. Aceast\u0103 abordare coincide, de altfel, cu cea formulat\u0103 de Ministerul Finan\u021belor Publice.<\/span><\/p>\n<p><span class=\"tadv-color\">Citi\u021bi mai multe \u00een<\/span>\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-tehnic-conform-oug-nr-30-2020-a6735\/\">CECCAR Business Magazine<\/a><\/em>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e17446dfc6d\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbacau.ro\/ro\/wp-content\/uploads\/2020\/09\/cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-a6735.jpg\"  alt=\"cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-a6735\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbacau.ro\/ro\/wp-content\/uploads\/2020\/09\/cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-a6735.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbacau.ro\/ro\/wp-content\/uploads\/2020\/09\/cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-a6735-393x295.jpg 393w, https:\/\/ceccarbacau.ro\/ro\/wp-content\/uploads\/2020\/09\/cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-a6735-320x240.jpg 320w\"   alt=\"cateva-considerente-privind-recunoasterea-ajutoarelor-primite-in-contul-indemnizatiilor-pentru-somaj-a6735\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Mirela\u00a0P\u0102UNESCUConf. univ. dr.\u00a0Adriana Florina\u00a0POPA \u00cen luna august, Ministerul Finan\u021belor Publice (MFP)\u00a0a publicat un document ce trateaz\u0103 regimul contabil \u0219i fiscal privind amortizarea \u00een perioada de \u00eenchidere\/suspendare a activit\u0103\u021bii ca urmare a instituirii st\u0103rii [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3768,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/posts\/3767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/comments?post=3767"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/posts\/3767\/revisions"}],"predecessor-version":[{"id":3770,"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/posts\/3767\/revisions\/3770"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/media\/3768"}],"wp:attachment":[{"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/media?parent=3767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/categories?post=3767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbacau.ro\/ro\/wp-json\/wp\/v2\/tags?post=3767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}