Economie
Impozitul pe transferurile titlurilor de valoare ar putea fi retinut la sursa
Beneficiarii de venit din transferul titlurilor de valoare, altele decat partile sociale si valorile mobiliare in cazul societatilor inchise, ar putea scapa de obligatia trimestriala de calculare si virare a impozitului, relateaza cotidianul Bursa.
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Potrivit unui proiect de ordonanta de urgenta pentru modificarea Codului Fiscal, aceasta sarcina ar urma sa revina intermediarului, societatii de administrare a investitiilor sau platitorului de venit. Astfel, contribuabilul nu ar mai avea decat grija declaratiei anuale.
Noul act normativ mai stabileste plati anticipate in contul impozitului anual, prin impozitarea cu cota de 10% a castigului realizat in timpul anului, la fiecare tranzactie, prin retinere la sursa, si impozitarea castigului net anual impozabil al fiecarui contribuabil cu cota de 16%, indiferent de perioada de detinere a titlurilor de valoare. Anterior lunii iulie 2010, impozitul pentru veniturile din transferul titlurilor detinute mai mult de un an era de 1%.
Mai multe amanunte puteti citi pe bursa.ro
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